Abans Enterprises Reports Mixed Q2 Results: Consolidated Profit Rises Amid Standalone Loss

Abans Enterprises has announced its financial results for the second quarter and half-year ended September 30, 2025, revealing a mixed performance across its standalone and consolidated operations.

Standalone Performance

On a standalone basis, Abans Enterprises reported a loss after tax of Rs. 112.18 lakhs for Q2, compared to a loss of Rs. 42.29 lakhs in the same quarter last year. However, for the half-year, the company posted a profit after tax of Rs. 55.26 lakhs, a significant improvement from the loss of Rs. 67.12 lakhs in the previous year.

The company's revenue from operations saw a substantial increase:

Particulars	Q2 FY2026	H1 FY2026
Revenue	10,825.55	16,484.08
(in lakhs)

Consolidated Results

The consolidated financial results paint a more positive picture:

Particulars	Q2 FY2026	H1 FY2026
Revenue from Operations	2,56,251.34	3,91,923.46
Profit After Tax	486.86	954.78
Total Comprehensive Income	661.37	1,127.18
(All figures in lakhs)

The company's consolidated profit after tax for Q2 FY2026 stood at Rs. 486.86 lakhs, while for the half-year, it reached Rs. 954.78 lakhs.

Key Financial Highlights

The company's consolidated revenue from operations for H1 FY2026 was Rs. 3,91,923.46 lakhs.
Consolidated total comprehensive income for H1 FY2026 amounted to Rs. 1,127.18 lakhs.
Earnings per share (EPS) for H1 FY2026 on a consolidated basis was Rs. 1.37 (not annualized).

Corporate Actions

The Board of Directors had previously approved a Scheme of Amalgamation for the proposed merger of its wholly-owned subsidiary, Abans Jewels Limited, with the company. The appointed date for this merger is April 1, 2024, and it is subject to necessary regulatory approvals, including that of the National Company Law Tribunal (NCLT).

Stock Split

On October 15, 2024, Abans Enterprises implemented a stock split, reducing the face value of each equity share from Rs. 10 to Rs. 2, resulting in a 5-for-1 split. This action increased the number of outstanding equity shares from 1,39,49,776 to 6,97,48,880, without impacting the company's total share capital.

The financial results reflect the company's performance in a dynamic market environment. While the standalone entity faced challenges, the consolidated results demonstrate the group's overall resilience and growth trajectory.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
+1.68%	+1.33%	+2.22%	+19.53%	-4.53%	-7.47%

Abans Enterprises has announced its unaudited financial results for the quarter ended June 30, 2025, showcasing significant growth in both revenue and profitability.

Consolidated Financial Highlights

Revenue from operations surged to ₹1,35,672.12 lakhs, marking a substantial increase from the previous year's quarter.
Profit after tax (PAT) stood at ₹467.92 lakhs, representing a remarkable 427% year-on-year growth.
Basic earnings per share (EPS) improved to ₹0.67, up from ₹0.64 in the corresponding quarter of the previous year.

Standalone Performance

Standalone revenue from operations reached ₹5,658.53 lakhs.
Standalone profit after tax was reported at ₹167.44 lakhs.
Basic earnings per share on a standalone basis was ₹0.24.

Key Operational Insights

The company's consolidated results include the performance of its three subsidiaries:

Abans Jewels Limited (100% subsidiary in India)
Abans Gems & Jewels Trading FZC (100% step-down subsidiary in UAE)
Splendid International Limited (100% subsidiary in Mauritius)

Abans Enterprises continues to operate primarily in trading activities, focusing on physical commodities and derivatives.

Corporate Updates

The company has a pending merger scheme with its wholly-owned subsidiary, Abans Jewels Limited, which was approved in November 2024 and awaits regulatory approvals.
The Board of Directors has appointed M/s. P S S V & ASSOCIATES LLP as the Internal Auditors for the Financial Year 2025-26.
Revised policies under SEBI regulations, including the Code of Practices and Procedures for Fair Disclosure of Unpublished Price Sensitive Information and the Code of Conduct to Regulate, Monitor and Report Trading by Insiders, have been approved.

Conclusion

Abans Enterprises has demonstrated a strong start to the fiscal year 2025-26, with significant growth in both top-line and bottom-line figures. The company's diversified presence across India, UAE, and Mauritius, coupled with its focus on trading activities, appears to be yielding positive results. Investors and stakeholders will be keenly watching the company's performance in the coming quarters and the progress of its pending merger with Abans Jewels Limited.

Note: All figures are in accordance with Indian Accounting Standards (Ind-AS).