Unjha Formulations returned to profitability in Q1FY27, reporting a net profit of ₹15.69 lakh for the quarter ended June 30, 2026. This stands in contrast to a net loss of ₹74.28 lakh reported in the same quarter of the previous fiscal year. The company’s Board of Directors approved the unaudited financial results on August 3, 2026, following a review by its statutory auditors.

The turnaround was driven by improved operational efficiency rather than top-line growth. Total income from operations remained relatively flat at ₹330.67 lakh compared to ₹332.83 lakh in Q4FY26 and ₹363.40 lakh in Q1FY26. However, total expenses decreased significantly to ₹314.98 lakh from ₹382.21 lakh in the preceding quarter and ₹324.41 lakh in the same quarter last year.

Financial Performance Overview

The company’s net sales/income from operations were recorded at ₹330.75 lakh for Q1FY26, a slight increase from ₹327.81 lakh in Q4FY26 but lower than the ₹361.41 lakh reported in Q1FY26. Other operating income declined to -₹0.08 lakh from ₹5.02 lakh in the previous quarter.

Cost of materials consumed rose to ₹319.66 lakh from ₹313.55 lakh in Q4FY26. However, this was offset by a significant reduction in employee benefits expenses, which fell to ₹20.90 lakh from ₹33.93 lakh in the previous quarter. Other expenses also decreased to ₹27.20 lakh from ₹26.35 lakh.

What the Numbers Show

The primary driver of the quarterly profit was a sharp reduction in operating costs despite stable revenue levels. While material costs increased slightly, the substantial drop in employee benefits expenses contributed to a healthier bottom line. The company also benefited from changes in inventories, which showed a positive adjustment of -₹56.63 lakh, compared to an expense of ₹3.70 lakh in Q4FY26. This inventory management efficiency played a key role in narrowing the gap between income and expenses.

Auditor Review and Compliance

The financial results were reviewed by M/s Jain & Golechha, Chartered Accountants, in accordance with Standard on Review Engagement (SRE) 2410. The auditor issued a limited review report stating that nothing came to their attention to suggest the financial statements contained material misstatements. The results comply with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Krutiben M. Patel, Managing Director, and Ganpat Prajapati, CFO, signed off on the results. The company disclosed no pending investor complaints at the beginning or end of the quarter. With only one business segment, all figures represent operations within this single segment.

Unjha Formulations has fixed August 7, 2026, as the cut-off date to determine shareholder eligibility for e-voting at its 32nd Annual General Meeting (AGM). The meeting is scheduled to take place on August 14, 2026, at the company’s registered office. This deadline ensures that only shareholders holding securities on the specified date can cast their votes electronically during the upcoming meeting.

The company notified the Bombay Stock Exchange (BSE) of these arrangements pursuant to Section 108 of the Companies Act, 2013 and Rule 20 of the Companies (Management & Administration) Rules, 2014. Unjha Formulations has engaged Central Depository Services (India) Limited (CDSL) to provide the e-voting services for this process. Shareholders must ensure their holdings are recorded in their demat accounts before the cut-off to participate in the digital voting process.

E-Voting Calendar

The following timeline governs the e-voting process for the 32nd AGM:

Krutiben M. Patel, Managing Director and Compliance Officer, signed the communication confirming these details. The results of the voting will be declared by the Chairman on or after the date of the AGM, which is August 14, 2026. Note that the source document lists the result declaration date as "On or after 14.08.2025," which appears to be a typographical error given the AGM is in 2026; however, the text is reported as provided in the filing.

What This Means for Shareholders

Shareholders looking to exercise their voting rights must act within the three-day window between August 11 and August 13, 2026. The entitlement is strictly based on holdings as of August 7, 2026. Any shares transferred or acquired after this cut-off date will not be eligible for voting in this specific cycle. Investors should verify their demat account balances prior to the cut-off to ensure their voting rights are recognized by CDSL.