Amit Securities reported a decline in both revenue and net profit for the first quarter of FY27, reflecting softer operational performance compared to the previous fiscal year. For the quarter ended June 30, 2026, the company’s standalone net profit after tax stood at ₹1.09 lakh, down from ₹1.51 lakh in the corresponding quarter of FY25. This represents a 28% year-on-year contraction in bottom-line earnings.

Revenue from operations also witnessed a significant drop, falling to ₹25.77 lakh in Q1FY27 from ₹33.93 lakh in Q1FY25. Total income for the period was recorded at ₹27.44 lakh, compared to ₹36.01 lakh in the preceding quarter ended March 31, 2026. The sequential decline highlights a notable reduction in business activity between the final quarter of FY26 and the opening quarter of FY27.

Financial Performance Highlights

The Board of Directors approved the unaudited standalone and consolidated financial results in a meeting held on August 13, 2026. The consolidated figures mirrored the standalone performance due to the nature of the group’s structure.

Earnings per share (EPS) on a basic and diluted basis remained flat at ₹0.02 per share for the quarter, unchanged from the same period last year but lower than the ₹0.05 per share reported in Q4FY26. Paid-up equity share capital remained constant at ₹710 lakh.

What the Numbers Show

A key observation from the filing is the divergence between pre-tax profits and post-tax profits when comparing sequential quarters. While the pre-tax net profit for Q1FY27 (₹1.46 lakh) was significantly lower than Q4FY26 (₹4.66 lakh), the post-tax figure dropped more sharply to ₹1.09 lakh from ₹3.49 lakh. This suggests that tax provisions or other adjustments impacted the final bottom line disproportionately relative to operational earnings in the current quarter compared to the previous one. Additionally, the substantial gap between Q4FY26 revenue (₹69.30 lakh) and Q1FY27 revenue (₹25.77 lakh) indicates a seasonal or cyclical downturn in trading volumes or brokerage activities typical for the sector.

The results were reviewed by the Audit Committee and approved by the Board. Statutory auditors have carried out the review of these quarterly results. The full format of the quarterly results is available on the BSE website.

Amit Securities reported a standalone net profit of ₹10.85 lakh for the financial year ended March 31, 2026, a decrease from ₹18.42 lakh in the previous year. The company's total income for the year stood at ₹272.83 lakh, compared to ₹256.10 lakh in FY25. The board approved the audited standalone and consolidated financial results for the quarter and year ended March 31, 2026, during a meeting held on May 26, 2026.

Financial Performance

The standalone profit for the quarter ended March 31, 2026, was ₹3.49 lakh, lower than the ₹5.25 lakh recorded in the corresponding quarter of the previous year. Total income for the quarter decreased to ₹71.57 lakh from ₹82.99 lakh in the same period last year. On a consolidated basis, the company reported a profit of ₹53.59 lakh for FY26, down from ₹72.51 lakh in FY25. For the quarter ended March 31, 2026, the consolidated result was a loss of ₹23.22 lakh, compared to a profit of ₹46.91 lakh in the prior year quarter.

Key Metrics and Segment Reporting

The company operates in two segments: Trading Division and Investment Division. The Trading Division contributed ₹264.02 lakh to the segment revenue for the year, while the Investment Division contributed ₹8.81 lakh. Total expenses for the year increased to ₹258.22 lakh from ₹231.24 lakh in the previous year. The board also took on record the resignation and appointment of the company secretary and approved related party transactions for the year ended March 31, 2026.

Table: Standalone Financial Results for FY26

M. Mehta & Company, Chartered Accountants, audited the financial results and issued an unmodified opinion. The trading window remains closed until 48 hours after the publication of the financial results, in accordance with SEBI regulations.