Shyama Computronics Q1FY27 profit falls 49% on other income drop

Shyama Computronics and Services reported a net profit of ₹0.65 crore for the quarter ended June 30, 2026, down 49% year-on-year from ₹1.28 crore, driven by a sharp contraction in other income despite an 8.7% rise in revenue from operations. The Board of Directors also approved the appointment of Roshni Poddar as Whole-Time Director and Chief Financial Officer, replacing Swaraj Kumar Singh who resigned due to pre-occupancy.

The company’s standalone financial results for Q1FY27 were reviewed by A O Mittal & Associates LLP, the independent auditor, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Board meeting was held on August 10, 2026, in compliance with Regulation 30 of the SEBI LODR Regulations, 2015. The results were prepared in accordance with Indian Accounting Standards (Ind AS) under Section 133 of the Companies Act, 2013.

Financial Performance

Revenue from operations increased to ₹7.78 crore in Q1FY27 from ₹7.16 crore in Q1FY26. However, total income declined to ₹9.04 crore from ₹10.31 crore, primarily due to a significant drop in other income, which fell to ₹1.26 crore from ₹3.15 crore in the prior year quarter. Total expenses decreased slightly to ₹8.17 crore from ₹8.60 crore, with employee benefit expenses remaining flat at ₹2.07 crore while other expenses dropped to ₹6.10 crore from ₹6.53 crore.

Metric	Q1FY27 (₹ Cr)	Q1FY26 (₹ Cr)	Change
Revenue from Operations	7.78	7.16	+8.7%
Other Income	1.26	3.15	-60.0%
Total Income	9.04	10.31	-12.3%
Total Expenses	8.17	8.60	-5.0%
Net Profit	0.65	1.28	-49.2%

Profit before tax stood at ₹0.87 crore, down from ₹1.71 crore. Tax expense was ₹0.22 crore compared to ₹0.43 crore previously. Earnings per share remained at ₹0.01, unchanged from the previous year. Reserves excluding revaluation reserve increased significantly to ₹18.82 crore from ₹4.42 crore in Q1FY26.

Leadership Changes

The Nomination and Remuneration Committee recommended the appointment of Ms. Roshni Poddar (DIN: 11790587) as Whole-Time Director and CFO for a five-year term starting August 10, 2026, subject to shareholder approval. This move addresses a vacancy and ensures mandatory statutory compliance under Section 203 of the Companies Act, 2013. Mr. Swaraj Kumar Singh (DIN: 10469348) tendered his resignation effective end of business hours on August 10, 2026, citing pre-occupancy. Both parties are unrelated to the directors.

What the Numbers Show

The divergence between operating revenue growth and net profit decline highlights the company’s reliance on non-operating income streams. While core operations generated higher revenue, the 60% drop in other income—likely from interest or investment gains—eroded profitability. The substantial increase in reserves suggests retained earnings accumulation or reclassification, warranting further scrutiny in subsequent filings. Operational efficiency improved marginally as other expenses fell, but this was insufficient to offset the loss in other income.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
0.0%	+10.09%	+25.25%	-4.50%	-27.92%	+56.56%

Shyama Computronics and Services Limited reported a net profit of ₹11.40 lakh for the financial year ended March 31, 2026, compared to ₹14.53 lakh in the previous year, according to a regulatory filing. The company's revenue from operations rose to ₹27.93 lakh for FY26, up from ₹24.68 lakh in FY25. The Board of Directors approved the audited standalone financial results for the quarter and year ended March 31, 2026, at a meeting held on May 26, 2026.

For the quarter ended March 31, 2026, the company reported a net profit of ₹1.62 lakh, a decline from ₹9.26 lakh in the corresponding quarter of the previous year. Revenue from operations for the quarter stood at ₹6.20 lakh, down from ₹6.68 lakh in the same period last year. The audit report with an unmodified opinion was issued by M/s. A. O. Mittal & Associates, Statutory Auditors of the Company.

Financial Performance

The company's total income for FY26 stood at ₹38.07 lakh, a decrease from ₹43.17 lakh in the previous year. Total expenses for the year were ₹22.68 lakh, lower than ₹25.75 lakh in FY25. The basic earnings per share (EPS) for the year stood at ₹0.11, compared to ₹0.14 in the previous year.

Metric	FY26 (₹ in Lacs)	FY25 (₹ in Lacs)
Revenue from operations	27.93	24.68
Total Income	38.07	43.17
Total Expenses	22.68	25.75
Net Profit	11.40	14.53
Basic EPS	0.11	0.14

Governance and Appointments

The Board re-appointed Mr. Abhiset Basu as the Internal Auditor of the company for the financial year 2026-27. The appointment is effective from May 26, 2026, pursuant to Section 138 of the Companies Act, 2013, and the relevant rules. Mr. Basu holds a Bachelor's degree in finance and has over three years of experience in financial analysis, risk management, and compliance assurance.

Assets and Liabilities

As of March 31, 2026, the company's total assets stood at ₹1,038.09 lakh, compared to ₹1,021.48 lakh in the previous year. Total equity increased to ₹1,024.61 lakh from ₹1,009.57 lakh in FY25. Non-current assets accounted for the majority of the asset base, totaling ₹1,037.13 lakh.