DigiSpice Tech. Q2 FY27 Results (NSE: DIGISPICE)
Signal: Loss widened
The read
The trajectory is not yet operating-led: standalone total income was ₹193.52 lakh, but continuing operations still lost ₹5.32 lakh and discontinued operations added a ₹41.91 lakh loss, taking PAT to a ₹47.23 lakh loss; H1 operating cash flow also remained negative at ₹261.30 lakh.
| Metric | Value | YoY | QoQ |
|---|---|---|---|
| Net profit | ₹-0.47 Cr | -383.5% | |
| EPS | ₹-0.16 | -433.3% | |
| EBIT margin | N/A |
P&L walk
Standalone earnings weakened to a ₹47.23 lakh loss from a ₹9.77 lakh loss YoY and a ₹20.94 lakh loss QoQ, as ₹41.91 lakh of discontinued-operation losses overwhelmed continuing-operations loss of ₹5.32 lakh; the income base was non-operating rather than revenue-led.
Segments
No operating-segment table was provided; the disclosed digital technology services business remains classified as discontinued and generated a ₹41.91 lakh loss in Q2FY27 versus a ₹9.77 lakh loss YoY.
Key positives
- Finance cost remained immaterial at ₹0.02 lakh, down 85.7% YoY.
- H1 operating cash outflow improved to ₹261.30 lakh from ₹487.60 lakh YoY, although it remained negative.
- Depreciation declined 64.7% YoY to ₹14.43 lakh, consistent with the smaller property, plant and equipment base of ₹300.16 lakh.
Key concerns
- Discontinued operations loss widened to ₹41.91 lakh from ₹9.77 lakh YoY and accounted for most of the ₹47.23 lakh standalone PAT loss.
- Continuing operations still reported a ₹5.32 lakh pre-tax loss despite total income of ₹193.52 lakh, indicating no demonstrated operating profitability in the parent.
- Cash and cash equivalents declined to ₹61.09 lakh from ₹115.48 lakh at March 31, 2026, while H1 operating cash flow remained negative at ₹261.30 lakh.
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