Gem Aromatics' Q2 FY 2025-26 Quarterly Results

Result Summary

• Gem Aromatics Ltd reported a 1.8% quarter-on-quarter (QoQ) increase in its consolidated revenues for the quarter-ended Sep (Q2 FY 2025-26). On a year-on-year (YoY) basis, it witnessed a decline of 19.9%.
• Its expenses for the quarter were up by 19.1% QoQ and down 7.0% YoY.
• The net profit decreased 132.3% QoQ and decreased 126.5% YoY.
• The earnings per share (EPS) of Gem Aromatics Ltd declined at 0.04 during Q2 FY 2025-26.

Financial Statments for Q2 FY 2025-26

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

Company Overview

Gem Aromatics Ltd operates within the aromatics industry, specializing in the production and distribution of fragrance ingredients and essential oils. The company is known for its extensive range of aromatic chemicals and natural extracts, catering to various sectors such as personal care, home care, and industrial applications. The company leverages its expertise in scent formulation and production to serve a global client base. Information regarding recent major developments for Gem Aromatics Ltd is not available from the data provided.

Revenue

In the second quarter of the fiscal year 2026 (Q2FY26), Gem Aromatics Ltd reported a total income of ₹90.51 crores. This represents a quarter-over-quarter (QoQ) increase of 1.8% compared to the previous quarter (Q1FY26), where the total income was ₹88.90 crores. However, year-over-year (YoY) analysis shows a notable decline of 19.9% from Q2FY25, where the total income was ₹112.95 crores. This decrease in total income reflects a significant change in revenue performance compared to the same period in the previous fiscal year.

Profitability

For Q2FY26, Gem Aromatics Ltd recorded a loss before tax of ₹2.52 crores, contrasting sharply with a profit before tax of ₹10.79 crores in Q1FY26, indicating a QoQ decline of 123.4%. Compared to the same quarter in the previous year (Q2FY25), where the profit before tax was ₹12.92 crores, there is a YoY decrease of 119.5%. The profit after tax for Q2FY26 was reported as a loss of ₹2.58 crores, further declining from the profit after tax of ₹7.98 crores in Q1FY26, marking a 132.3% QoQ decrease. The YoY comparison shows a 126.5% decline from a profit of ₹9.74 crores in Q2FY25. The earnings per share (EPS) also fell from ₹1.70 in Q1FY26 to a negative ₹0.04 in Q2FY26, and from ₹2.08 in Q2FY25, showing a significant decline both QoQ and YoY.

Operating Metrics

Total expenses for Gem Aromatics Ltd in Q2FY26 amounted to ₹93.03 crores, which represents a 19.1% increase from the previous quarter (Q1FY26) where expenses were ₹78.12 crores. Despite this, the YoY comparison shows a decrease of 7.0% from Q2FY25, where total expenses were ₹100.04 crores. The tax expenses for Q2FY26 were minimal at ₹0.06 crores, reflecting a substantial QoQ reduction of 97.9% from Q1FY26 and a 98.1% YoY decrease from Q2FY25. These changes in expenses and tax liabilities highlight shifts in the company's operating costs and tax strategy over the reviewed periods.