Homre Ltd reported a standalone net profit of ₹68.46 lakh for the quarter ended September 30, 2026, marking a 325% increase from ₹16.10 lakh in the corresponding period last year.

Revenue from operations rose significantly to ₹2,094.86 lakh in Q2FY27, compared to ₹244.80 lakh in Q2FY26. The company's total income stood at ₹2,108.58 lakh, while total expenses were recorded at ₹2,017.11 lakh. The Board of Directors approved these unaudited financial results at their meeting held on October 16, 2026.

Financial Performance Overview

The sharp growth in profitability was primarily driven by a substantial increase in trading revenue. The cost of goods sold, specifically purchase of stock-in-trade, accounted for the bulk of expenses at ₹1,959.07 lakh for the quarter. Other expenses remained relatively low at ₹27.79 lakh.

Balance Sheet and Cash Flow

The company's total assets increased to ₹1,400.13 lakh as on September 30, 2026, from ₹1,206.20 lakh as on March 31, 2026. Trade receivables saw a notable rise to ₹196.79 lakh from ₹109.66 lakh in the previous reporting period. Current liabilities increased to ₹127.48 lakh, largely due to new trade payables and provisions.

Cash flow from operating activities was negative at ₹67.65 lakh for the half-year ended September 30, 2026, compared to a positive ₹71.06 lakh in the previous full year. This outflow was attributed to adjustments for trade receivables and other current assets amounting to ₹199.89 lakh. However, investing activities generated a net inflow of ₹67.72 lakh, aided by proceeds from the sale of fixed assets worth ₹100.00 lakh.

What the Numbers Show

A divergence exists between the reported profit and cash generation. While the company posted a healthy pre-tax profit of ₹176.29 lakh for the half-year, operating cash flow remained negative at ₹67.65 lakh. This gap is primarily explained by the significant increase in trade receivables and other current assets, which absorbed ₹199.89 lakh during the period. The reliance on asset sales (₹100 lakh inflow) to offset operational cash burn suggests that core business operations have not yet generated sufficient liquidity to cover working capital needs despite the revenue surge.

Homre Limited submitted a revised disclosure to BSE regarding the resignation of its Company Secretary and Compliance Officer, Pratibha Sharma. The filing corrects an earlier omission by attaching her formal resignation letter, which was effective September 11, 2026.

The initial disclosure was made on September 11, 2026, citing personal reasons for Sharma's departure. However, the physical copy of the resignation letter was inadvertently excluded from the original submission due to an oversight during the filing process.

Regulatory Compliance Update

The revised submission was made pursuant to Regulation 30 read with Para A (7C) of Part A of Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company addressed this to the Listing Department of BSE Limited on October 15, 2026, in response to an email query dated October 13, 2026.

Karam Vir Singh, the new Company Secretary, signed the revised filing on behalf of Homre Limited. The document clarifies that the resignation was accepted by the Board of Directors with effect from the stated date.

Resignation Details

The enclosed Annexure I provides specific details regarding the change in key managerial personnel. No other significant changes or relationships were disclosed in the filing.

The resignation letter itself, dated September 11, 2026, was addressed to the Board of Directors at their New Delhi registered office. It was accepted by Bhauat Singh Bishw., Whole Time Director, who also requested the necessary forms be filed with the Registrar of Companies, Delhi.