Shish Industries Q2 FY27 Results (BSE: 540693)
Signal: Steady quarter
The read
The key issue is disclosure completeness rather than operating performance: the supplied Q2FY27 text includes balance-sheet and cash-flow data but omits the quarterly P&L needed to determine whether the prior quarter's margin deterioration and loss trend continued or reversed.
| Metric | Value | YoY | QoQ |
|---|---|---|---|
| EBIT margin | N/A |
P&L walk
The supplied filing text contains the consolidated balance sheet and cash-flow statement but not the quarterly consolidated P&L, so revenue, margins, EBIT, PAT and EPS trends cannot be assessed.
Key positives
- Consolidated operating cash flow was positive at 195.95 lakh in H1FY27 despite investment cash outflow of 1,271.98 lakh.
- Consolidated PPE stood at 9,324.06 lakh and CWIP at 1,540.16 lakh, indicating a substantial group asset base.
Key concerns
- Quarterly revenue, EBITDA, EBIT, PAT and EPS are not present in the supplied filing text, preventing assessment of the earnings trajectory.
- Consolidated cash and cash equivalents were only 51.19 lakh at September 30, 2026, while consolidated borrowings were 3,378.42 lakh of non-current borrowings and 2,085.81 lakh of current borrowings.
- The company reported investment cash outflow of 1,271.98 lakh in H1FY27, including purchase of fixed assets of 1,995.13 lakh.
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