SAB Industries reported a standalone net loss of ₹146.40 lakh for the quarter ended June 30, 2026 (Q1FY27), reversing a net profit of ₹42.26 lakh recorded in the same period of FY26. The company’s total income from operations contracted by 4.8% year-on-year to ₹673.18 lakh, down from ₹707.23 lakh in Q1FY26.

The quarterly result marked a sequential decline from the previous quarter (Q4FY26), where the company posted a standalone net profit of ₹190.82 lakh on higher revenue of ₹1,282.18 lakh. For the full fiscal year ended March 31, 2026, SAB Industries reported a standalone net profit of ₹264.58 lakh on total revenue of ₹3,364.56 lakh.

Financial Performance Overview

The consolidated financial results aligned with the standalone figures for key operational metrics. Total consolidated income from operations remained at ₹673.18 lakh for Q1FY27, consistent with the standalone top line. Similarly, the consolidated net loss before tax, exceptional, and extraordinary items stood at ₹146.40 lakh, matching the standalone position.

However, significant divergence appeared in the comprehensive income and post-exceptional items metrics. While standalone comprehensive income was ₹5,834.73 lakh, consolidated comprehensive income rose to ₹8,851.80 lakh. This variance suggests non-operating or other comprehensive income items impacted the group level differently than the parent entity.

Note: All figures are in INR Lakhs unless specified otherwise.

What the Numbers Show

A notable divergence exists between the standalone and consolidated net profit after tax. While the standalone entity reported a net loss of ₹146.40 lakh, the consolidated group posted a net profit of ₹2,870.67 lakh for the same quarter. This substantial difference, despite identical operating revenues and pre-tax losses before exceptional items, indicates that the consolidated profit was driven by exceptional or extraordinary items, or other comprehensive income components not present at the standalone level. Investors should note that the basic earnings per share (EPS) reflects this split: (₹0.96) for standalone versus ₹18.87 for consolidated operations.

The company’s paid-up equity share capital remained unchanged at ₹1,521.01 lakh. The unaudited financial results were filed with stock exchanges under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and published in The Financial Express and The Jansatta on August 14, 2026.

SAB Industries Limited reported a net profit of ₹207.16 lakh for the financial year ended March 31, 2026, compared to ₹176.43 lakh in the previous year. The company's revenue from operations for FY26 stood at ₹3364.56 lakh, a decrease from ₹4973.95 lakh in the prior year. The Board of Directors approved the standalone and consolidated audited financial results for the quarter and year ended March 31, 2026, at a meeting held on May 29, 2026, in Chandigarh. The company also appointed M/s Gupta Abhinav & Associates, Chartered Accountants, as internal auditors for the financial year 2026-27 to comply with Section 138 of the Companies Act, 2013.

Financial Performance

For the quarter ended March 31, 2026, the net profit was ₹146.50 lakh on a total income of ₹1282.18 lakh. The company reported a profit before tax of ₹264.58 lakh for FY26. Total income for the year was ₹3364.56 lakh.

Standalone Financial Results (₹ in Lakh)

Segment Performance

The company operates across various segments including Construction, Real Estates, Investments, Agriculture, and Infotech. The Real Estates Division contributed the maximum revenue of ₹2160.34 lakh for the year ended March 31, 2026, followed by the Construction Division at ₹911.84 lakh. The Investments segment reported a profit of ₹165.52 lakh before tax and interest.

Auditor and Compliance

S.C. Dewan & Co., Chartered Accountants, audited the standalone and consolidated financial results. The auditor's report stated that the results give a true and fair view in conformity with the applicable Indian accounting standards. The company confirmed that the statutory auditors' report on the annual standalone and consolidated audited financial results for FY26 carries an unmodified opinion with no qualifications, reservations, or adverse remarks. The Board also confirmed full compliance with SEBI (LODR) Regulations, 2015 for the financial year.