Barak Valley Cements' Q2 FY 2025-26 Quarterly Results

Result Summary

• Barak Valley Cements Ltd reported a 17.6% quarter-on-quarter (QoQ) decrease in its consolidated revenues for the quarter-ended Sep (Q2 FY 2025-26). On a year-on-year (YoY) basis, it witnessed a growth of 13.8%.
• Its expenses for the quarter were down by 14.8% QoQ and up 12.1% YoY.
• The net profit decreased 113.5% QoQ and decreased 66.7% YoY.
• The earnings per share (EPS) of Barak Valley Cements Ltd declined at 0.08 during Q2 FY 2025-26.

Financial Statments for Q2 FY 2025-26

Data Source: BSE, Company announcements The securities quoted are exemplary and are not recommendatory. Past performance is not indicative of future results

Company Overview

Barak Valley Cements Ltd is a prominent player in the cement manufacturing industry. The company primarily focuses on the production and distribution of cement and related products. Situated in India, Barak Valley Cements Ltd caters to various construction needs, providing high-quality cement products for infrastructure projects and residential buildings. The company is known for its commitment to maintaining superior standards in cement production. As of the most recent data, no specific major developments or strategic shifts have been publicly disclosed, and further detailed company information is not available within the provided data.

Revenue

In Q2FY26, Barak Valley Cements Ltd reported a total income of ₹47.53 crores. This marks a decline of 17.6% from the previous quarter, Q1FY26, where the total income was ₹57.71 crores. However, on a year-over-year basis, there is a 13.8% increase compared to Q2FY25, when the total income stood at ₹41.77 crores. This variation in revenue generation indicates changes in the company's financial activity over the quarters and the year. The year-over-year increase suggests a growth trajectory when comparing the same quarter across different years.

Profitability

The company's profitability metrics indicate a challenging quarter. In Q2FY26, Profit Before Tax (PBT) was ₹0.29 crores, reflecting a significant decrease of 87.2% from Q1FY26, where the PBT was ₹2.26 crores. Compared to Q2FY25, where the PBT was negative at -₹0.38 crores, there is an improvement. However, the Profit After Tax (PAT) in Q2FY26 is negative at -₹0.18 crores, a stark contrast to the PAT in Q1FY26 of ₹1.33 crores, showing a decline of 113.5%. On a year-over-year basis, there is a 66.7% improvement from Q2FY25, where the PAT was -₹0.54 crores. Earnings Per Share (EPS) follows a similar trend, with a Q2FY26 value of -₹0.08 compared to ₹0.60 in the previous quarter, representing a decrease of 113.3%, while showing a year-over-year improvement from -₹0.24 in Q2FY25.

Operating Metrics

Barak Valley Cements Ltd's total expenses in Q2FY26 were reported at ₹47.24 crores, which is a reduction of 14.8% from Q1FY26, where expenses were ₹55.46 crores. Comparing year-over-year, there is a 12.1% increase from Q2FY25 expenses, which were ₹42.15 crores. The tax expense in Q2FY26 was ₹0.47 crores, down by 49.5% compared to Q1FY26's tax of ₹0.93 crores. However, the tax expense has increased by 176.5% from Q2FY25, which was ₹0.17 crores. These operating metrics reveal fluctuating operational costs and tax burdens over the quarters and year.