BirlaNu's Q2 FY 2025-26 Quarterly Results

Result Summary

• BirlaNu Ltd reported a 23.1% 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 3.8%.
• Its expenses for the quarter were down by 18.2% QoQ and up 0.4% YoY.
• The net profit increased 3147.0% QoQ and decreased 392.2% YoY.
• The earnings per share (EPS) of BirlaNu Ltd declined at 56.84 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

BirlaNu Ltd is a company operating within an industry that requires further details to ascertain its main products or services. The company may be involved in sectors typical of the Birla Group, such as manufacturing, textiles, or technology, but specific details about its operations are not provided here. The lack of recent major developments or events regarding BirlaNu Ltd limits the ability to comment on its strategic direction or market positioning. Therefore, further insights into the company's business model, competitive landscape, and market share would require additional information beyond what is currently available.

Revenue

The financial performance of BirlaNu Ltd in the second quarter of fiscal year 2026 (Q2FY26) shows a total income of ₹823.79 crores, a decrease from ₹1071.67 crores in the first quarter of fiscal year 2026 (Q1FY26), reflecting a quarter-over-quarter (QoQ) decrease of 23.1%. Compared to the second quarter of fiscal year 2025 (Q2FY25), where total income was ₹793.63 crores, there is a year-over-year (YoY) increase of 3.8%. These figures suggest a downward trend in revenue on a quarterly basis, while showcasing a marginal increase on an annual comparison. The variance in revenue could be attributed to various factors, such as market demand fluctuations, pricing strategies, or changes in product offerings.

Profitability

The profitability metrics for BirlaNu Ltd indicate a challenging quarter. The company reported a loss before tax of ₹48.66 crores in Q2FY26, which is a substantial decrease from a profit of ₹5.19 crores in Q1FY26 and ₹6.83 crores in Q2FY25. The profit before tax saw a drastic QoQ decline of 1037.6% and a YoY decrease of 812.4%. Furthermore, the profit after tax for Q2FY26 is recorded at a loss of ₹42.86 crores, compared to a loss of ₹1.32 crores in Q1FY26 and a profit of ₹14.67 crores in Q2FY25. This results in a significant QoQ increase in losses by 3147.0% and a YoY decline of 392.2%. The earnings per share (EPS) follows a similar trend, with a loss of ₹56.84 in Q2FY26, as opposed to a loss of ₹1.75 in Q1FY26 and a profit of ₹19.45 in Q2FY25, mirroring the percentage changes seen in profit after tax.

Operating Metrics

The total expenses for BirlaNu Ltd in Q2FY26 amount to ₹872.45 crores, down from ₹1066.48 crores in Q1FY26, marking a QoQ decrease of 18.2%. When compared to Q2FY25, with total expenses of ₹868.69 crores, there is a slight YoY increase of 0.4%. The tax component for the quarter reflects a credit of ₹5.84 crores, showing a reversal from a tax outflow of ₹6.50 crores in Q1FY26 and a tax credit of ₹8.43 crores in Q2FY25. These operational metrics suggest fluctuations in cost management and tax strategies, which may impact the overall financial health and operational efficiency of the company. Further analysis would be required to understand the underlying reasons for these changes in expenses and tax positions.