| Scrip Code | 531162 |
|---|---|
| NSE Symbol | EMAMILTD |
| MSEI Symbol | NOTLISTED |
| ISIN | INE548C01032 |
| Name of company | EMAMI LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 04-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 15-07-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | First quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | |
| Segment Reporting | Single segment |
| Description of single segment | Personal and Healthcare |
| Start date and time of board meeting | 04-08-2026 12:00:00 |
| End date and time of board meeting | 04-08-2026 13:35:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 1,03,921.00 | 1,03,921.00 | |
| Other income | 1,850.00 | 1,850.00 | |
| Total income | 1,05,771.00 | 1,05,771.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 21,490.00 | 21,490.00 |
| (b) | Purchases of stock-in-trade | 11,462.00 | 11,462.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 2,570.00 | 2,570.00 |
| (d) | Employee benefit expense | 13,572.00 | 13,572.00 |
| (e) | Finance costs | 561.00 | 561.00 |
| (f) | Depreciation, depletion and amortisation expense | 4,276.00 | 4,276.00 |
| (f) | Other Expenses | ||
| 1 | Advertisement and Sales Promotion | 20,340.00 | 20,340.00 |
| 2 | Other Expenses | 11,869.00 | 11,869.00 |
| Total other expenses | 32,209.00 | 32,209.00 | |
| Total expenses | 86,140.00 | 86,140.00 | |
| 3 | Total profit before exceptional items and tax | 19,631.00 | 19,631.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 19,631.00 | 19,631.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 5,621.00 | 5,621.00 |
| 8 | Deferred tax | (44.00) | (44.00) |
| 9 | Total tax expenses | 5,577.00 | 5,577.00 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 14,054.00 | 14,054.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | (160.00) | (160.00) |
| 16 | Total profit (loss) for period | 13,894.00 | 13,894.00 |
| 17 | Other comprehensive income net of taxes | 2,269.00 | 2,269.00 |
| 18 | Total Comprehensive Income for the period | 16,163.00 | 16,163.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 13,735.00 | 13,735.00 | |
| Total profit or loss, attributable to non-controlling interests | 159.00 | 159.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 16,008.00 | 16,008.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 155.00 | 155.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 4,365.00 | 4,365.00 | |
| Face value of equity share capital | 1 | 1 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | ||
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 3.15 | 3.15 | |
| Diluted earnings (loss) per share from continuing operations | 3.15 | 3.15 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 3.15 | 3.15 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 3.15 | 3.15 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Segment Revenue (Revenue from Operation) Within India – (For the quarter ended 30.06.2026 – Rs. 91,196 Lakhs, For the quarter ended 31.03.2026 – Rs. 74,490 Lakhs, For the quarter ended 30.06.2025 – Rs. 76,240 Lakhs) Outside India – For the quarter ended 30.06.2026 – Rs. 12,725 Lakhs, For the quarter ended 31.03.2026 – Rs. 18,020 Lakhs, For the quarter ended 30.06.2025 – Rs. 14,169 Lakhs |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|---|
| Date of start of reporting period | 01-04-2026 | 01-04-2026 | |||||
| Date of end of reporting period | 30-06-2026 | 30-06-2026 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| Total Segment Revenue | |||||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | |||||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| Total Profit before tax | |||||||
| i. Finance cost | |||||||
| ii. Other Unallocable Expenditure net off Unallocable income | |||||||
| Profit before tax | |||||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| Total Segment Asset | |||||||
| Un-allocable Assets | null | null | |||||
| Net Segment Asset | null | null | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| Total Segment Liabilities | |||||||
| Un-allocable Liabilities | null | null | |||||
| Net Segment Liabilities | null | null | |||||
| Disclosure of notes on segments | |||||||
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Items that will not be reclassified to Statement of Profit or Loss in subsequent periods | 2,354.00 | 2,354.00 |
| Total Amount of items that will not be reclassified to profit and loss | 2,354.00 | ||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (19.00) | (19.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Items that will be reclassified to Statement of Profit or Loss in subsequent periods | (127.00) | (127.00) |
| Total Amount of items that will be reclassified to profit and loss | (127.00) | ||
| 4 | Income tax relating to items that will be reclassified to profit or loss | (23.00) | (23.00) |
| 5 | Total Other comprehensive income | 2,269.00 | 2,269.00 |
| Whether results are audited or unaudited | Unaudited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
| Auditor's opinion | Qualified opinion |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | S. R. BATLIBOI & CO. LLP | Yes | 31-07-2027 | ||
|---|---|---|---|---|---|
| Sr. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
|---|---|---|---|
| 1 | Turnover / Total income | 1,05,771.00 | 1,05,771.00 |
| 2 | Total Expenditure | 86,140.00 | 86,140.00 |
| 3 | Net Profit/(Loss) | 13,894.00 | 13,894.00 |
| 4 | Earnings Per Share | 3.15 | 3.15 |
| 5 | Total Assets | 0.00 | 0.00 |
| 6 | Total Liabilities | 0.00 | 0.00 |
| 7 | Net Worth | 0.00 | 0.00 |
| Sr. | Details of Audit Qualification | Type of Audit Qualification | Frequency of qualification | For Audit Qualification(s) where the impact is quantified by the auditor | For Audit Qualification(s) where the impact is not quantified by the auditor | ||
|---|---|---|---|---|---|---|---|
| Management's Views | (i) Management's estimation on the impact of audit qualification | (ii) If management is unable to estimate the impact, reasons for the same | Auditors' Comments on (i) or (ii) above | ||||
| 1 | Textual Information(1) | Qualified opinion | Whether appeared first time | Textual Information(2) | Textual Information(3) | Textual Information(4) | Textual Information(5) |
| Textual Information(1) | Basis for Qualified Conclusion 5. As disclosed in the note 3 to the Statement, the accompanying Statement of unaudited consolidated financial results include unaudited interim financial results and other unaudited financial information in respect of:- (a) Consolidated financial results of One (1) subsidiary (including its two (2) subsidiaries), whose interim financial information/ financial results reflect total revenues of Rs. 8,020 lacs, total net profit after tax of Rs. 532 lacs and total comprehensive income of Rs. 532 lacs for the quarter ended June 30, 2026, as considered in the Statement, which have not been reviewed by any auditor. (b) Consolidated financial results of One (1) subsidiary (including its one (1) subsidiary), whose interim financial information/ financial results reflect total revenues of Rs. 1,469 lacs, total net loss after tax of Rs. 92 lacs and total comprehensive loss of Rs. 92 lacs for the period from June 01, 2026 to June 30, 2026, as considered in the Statement, which have not been reviewed by any auditor. (c) Two (2) associates, whose interim financial information/ financial results include Group’s share of net loss of Rs. 155 lacs and Group’s share of total comprehensive loss of Rs. 155 lacs for the quarter ended June 30, 2026, as considered in the Statement, whose interim financial results and other financial information have not been reviewed by any auditor. These unaudited interim financial results and other unaudited financial information have been approved and furnished to us by the management and our conclusion on the Statement, in so far as it relates to the affairs of these subsidiaries and associates, is based solely on such unaudited interim financial results and other unaudited financial information. Accordingly, we are unable to comment on the financial impact, if any, on the Statement, if the same had been reviewed. Qualified Conclusion 6. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of other auditors referred to in paragraph 7 below, except for the possible effects of our observations in para 5 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with recognition and measurement principles laid down in the aforesaid Indian Accounting Standard specified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 7. The accompanying Statement includes the unaudited interim financial results and other financial information, in respect of: • Three (3) subsidiaries, whose unaudited interim financial results include total revenues of Rs 5,987 lacs, total net loss after tax of Rs. 1,002 lacs and total comprehensive loss of Rs. 888 lacs, for the quarter ended June 30, 2026, as considered in the Statement which have been reviewed by their respective independent auditors. • Consolidated financial results in respect of One (1) subsidiary (including its Six (6) subsidiaries), whose unaudited interim financial results include total revenues of Rs 8,332 lacs, total net profit after tax of Rs. 492 lacs and total comprehensive income of Rs. 624 lacs, for the quarter ended June 30, 2026, as considered in the Statement which have been reviewed by their independent auditors. The independent auditor’s reports on interim financial information/ financial results of these entities have been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures in respect of these subsidiaries is based solely on the report of such auditors and procedures performed by us as stated in paragraph 3 above. Our conclusion on the Statement in respect of matters stated in para 7 above is not modified with respect to our reliance on the work done and the reports of the other auditors. |
|---|---|
| Textual Information(2) | The above consolidated financial results include unaudited/unreviewed interim financial results and other unaudited/unreviewed financial information in respect of : Consolidated financial results of One (1) subsidiary (including its two (2) subsidiaries), whose interim financial information/ financial results reflect total revenues of Rs. 8,020 lacs, total net profit after tax of Rs. 532 lacs and total comprehensive income of Rs. 532 lacs for the quarter ended June 30, 2026. Consolidated financial results of One (1) subsidiary (including its one (1) subsidiary), whose interim financial information/ financial results reflect total revenues of Rs. 1,469 lacs, total net loss after tax of Rs. 92 lacs and total comprehensive loss of Rs. 92 lacs for the period from June 1, 2026 to June 30, 2026. Two (2) associates, whose interim financial information/financial results includes the Group’s share of net loss of Rs. 155 lacs and Group’s share of total comprehensive loss of Rs. 155 lacs for the quarter ended June 30, 2026. The Management believes that there would not be any significant impact, had these financial information been subjected to audit/review by the auditor. |
| Textual Information(3) | N A |
| Textual Information(4) | N A |
| Textual Information(5) | Basis for Qualified Conclusion 5. As disclosed in the note 3 to the Statement, the accompanying Statement of unaudited consolidated financial results include unaudited interim financial results and other unaudited financial information in respect of:- (a) Consolidated financial results of One (1) subsidiary (including its two (2) subsidiaries), whose interim financial information/ financial results reflect total revenues of Rs. 8,020 lacs, total net profit after tax of Rs. 532 lacs and total comprehensive income of Rs. 532 lacs for the quarter ended June 30, 2026, as considered in the Statement, which have not been reviewed by any auditor. (b) Consolidated financial results of One (1) subsidiary (including its one (1) subsidiary), whose interim financial information/ financial results reflect total revenues of Rs. 1,469 lacs, total net loss after tax of Rs. 92 lacs and total comprehensive loss of Rs. 92 lacs for the period from June 01, 2026 to June 30, 2026, as considered in the Statement, which have not been reviewed by any auditor. (c) Two (2) associates, whose interim financial information/ financial results include Group’s share of net loss of Rs. 155 lacs and Group’s share of total comprehensive loss of Rs. 155 lacs for the quarter ended June 30, 2026, as considered in the Statement, whose interim financial results and other financial information have not been reviewed by any auditor. These unaudited interim financial results and other unaudited financial information have been approved and furnished to us by the management and our conclusion on the Statement, in so far as it relates to the affairs of these subsidiaries and associates, is based solely on such unaudited interim financial results and other unaudited financial information. Accordingly, we are unable to comment on the financial impact, if any, on the Statement, if the same had been reviewed. Qualified Conclusion 6. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of other auditors referred to in paragraph 7 below, except for the possible effects of our observations in para 5 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with recognition and measurement principles laid down in the aforesaid Indian Accounting Standard specified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 7. The accompanying Statement includes the unaudited interim financial results and other financial information, in respect of: • Three (3) subsidiaries, whose unaudited interim financial results include total revenues of Rs 5,987 lacs, total net loss after tax of Rs. 1,002 lacs and total comprehensive loss of Rs. 888 lacs, for the quarter ended June 30, 2026, as considered in the Statement which have been reviewed by their respective independent auditors. • Consolidated financial results in respect of One (1) subsidiary (including its Six (6) subsidiaries), whose unaudited interim financial results include total revenues of Rs 8,332 lacs, total net profit after tax of Rs. 492 lacs and total comprehensive income of Rs. 624 lacs, for the quarter ended June 30, 2026, as considered in the Statement which have been reviewed by their independent auditors. The independent auditor’s reports on interim financial information/ financial results of these entities have been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures in respect of these subsidiaries is based solely on the report of such auditors and procedures performed by us as stated in paragraph 3 above. Our conclusion on the Statement in respect of matters stated in para 7 above is not modified with respect to our reliance on the work done and the reports of the other auditors. |
| Name of CEO / Managing director | H V Agarwal |
|---|---|
| Name of CFO | N H Bhansali |
| Name of audit committee chairman | Anand Rathi |
| Name of statutory auditor | S. R. BATLIBOI & Co. LLP |
| Name of other signatory, if any, with designation | |
| Place | Kolkata |
| Date | 04-08-2026 |