The Anup Enginee Q1 FY27 Results (NSE: ANUP)

· Analysis by Alpha Inflection

Signal: Revenue declined

The read

First quarter of steep decline after several quarters of growth: revenue and margins collapsed, with consolidated PAT nearly zero. The subsidiary Mabel Engineers added losses. Other income (₹0.52 Cr) formed 56% of PBT, underscoring weak operating core. The PRIOR RESULTS SERIES shows Q4FY26 already declining; this quarter confirms a structural downturn.

The Anup Enginee Q1 FY27 key financials
MetricValueYoYQoQ
Revenue₹125.25 Cr-28.5%-39.7%
EBIT₹2.55 Cr-92.5%
Net profit₹0.57 Cr-97.8%
EPS₹0.28-97.9%
EBIT margin2.04%

P&L walk

Every P&L line deteriorated sharply: revenue fell 28.5% YoY, raw material cost % rose 165bps to 49.5%, employee costs grew 7.4% despite revenue drop, and depreciation rose 13.8%, crushing EBITDA margin from 24.4% to 8.0%. Operating profit (EBIT) of ₹2.55 Cr was 92.5% below last year; PAT of ₹0.57 Cr was virtually wiped out. Other income of ₹0.52 Cr formed 56% of PBT, masking the operating loss in the core business.

Segments

Consolidated PAT at ₹57 lakh lagged standalone PAT of ₹111 lakh, with wholly-owned subsidiary Mabel Engineers contributing a loss of ~₹54 lakh during the quarter.

Key concerns

Earnings quality: includes non-operating other income

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