Naperol Investments Limited (formerly National Peroxide Limited) has announced its unaudited financial results for the second quarter and half-year ended September 30, 2025, showing improvements in both revenue and profitability.

Revenue Performance

The company reported revenue from operations of ₹322.70 crore for Q2 FY2026, marking a 9.9% increase from ₹293.70 crore in the previous quarter. For the half-year period, revenue reached ₹616.40 crore, significantly higher than ₹172.81 crore in the corresponding period last year.

Profitability

Naperol Investments posted a profit after tax of ₹0.49 crore for the quarter, reversing from a loss of ₹0.09 crore in the prior quarter. This turnaround in profitability is a positive sign for the company's operations.

Financial Highlights

Segment Performance

Naperol Investments operates in two segments: Investment and Trading. For Q2 FY2026, the Investment segment contributed ₹43.03 crore to revenue, while the Trading segment accounted for ₹279.67 crore.

Balance Sheet Position

As of September 30, 2025, the company's total assets stood at ₹1,21,410.65 crore, a slight increase from ₹1,20,529.55 crore as of March 31, 2025. The company maintains a strong equity position with total equity of ₹1,16,356.09 crore.

Management Commentary

The Board of Directors approved these results at their meeting held on November 3, 2025. The company continues to focus on its core activities of trading and investments, as reflected in its segment-wise reporting.

Investors and analysts may note that these results are subject to limited review by the statutory auditors, who have issued an unmodified conclusion on the same.

Naperol Investments Limited, with its registered office in Mumbai, operates primarily in the trading and investment sectors. The company's performance in the coming quarters will be closely watched by market participants to assess the sustainability of its revenue growth and profitability improvements.

Naperol Investments Limited, formerly known as National Peroxide Limited, has reported a net loss of ₹32.81 crore for the quarter ended June 30, compared to a profit of ₹980.70 crore in the same quarter last year. The company's financial performance has shown a notable decline across key metrics.

Financial Performance

The company's revenue from operations saw a substantial decrease, falling to ₹56.77 crore from ₹1,617.20 crore in the corresponding quarter of the previous year. This sharp decline in revenue has had a significant impact on the company's bottom line.

The earnings per share (EPS) for the quarter turned negative, standing at -₹0.57, compared to a positive ₹0.13 in the corresponding quarter of the previous year.

Segment-wise Performance

Naperol Investments continues to operate in two main segments: investment and trading. For the quarter ended June 30:

• The investment segment contributed ₹43.03 crore to the quarterly revenue
• The trading segment added ₹24.57 crore to the total revenue

Board Meeting Outcomes

The Board of Directors, in their meeting held on July 29, approved the unaudited financial results for the quarter ended June 30. Key decisions and announcements from the board meeting include:

1. Annual General Meeting: The 71st Annual General Meeting (AGM) of the company is scheduled for September 4, at 2:00 p.m. IST. The meeting will be conducted through video conference or other audio-visual means.

2. Book Closure: The Register of Members and Share Transfer Books of the company will remain closed from August 29 to September 4 (both days inclusive) for the purpose of the AGM.

Auditor's Review

Kalyaniwalla & Mistry LLP, Chartered Accountants, conducted a limited review of the unaudited financial results. The auditors stated that nothing has come to their attention that causes them to believe that the financial results do not present a true and fair view in accordance with applicable accounting standards and other recognized accounting practices and policies.

The company's management and the Audit Committee have reviewed and approved these financial results, which have been prepared in accordance with Indian Accounting Standard 34 'Interim Financial Reporting' (Ind AS 34) and other relevant standards.

Investors and stakeholders should note that the significant decrease in revenue and the shift from profit to loss may indicate challenges in the company's operating environment or investment portfolio. The upcoming AGM may provide more insights into the company's strategies to address these challenges and improve performance in the coming quarters.