AIILAuthum Investment & Infrastructure Ltd.
Authum Investment & Infrastructure Q2 FY27 Results: Consolidated Net Profit ₹418 Crore on Total Income of ₹685 Crore
- Earnings
- investment and lending (NBFC)
Reviewed byKeshav SehgalBlacklitt Research
Authum Investment & Infrastructure (NSE: AIIL) reported consolidated total income of ₹685.44 crore and net profit of ₹418.00 crore for the quarter ended 30 Sep 2026, it said in a filing on 03 Nov 2026. Standalone total income was ₹670.27 crore and standalone net profit ₹444.58 crore for the same quarter.
Key highlights
Consolidated
Including its subsidiaries
- Total income: ₹685.44 crore, up 12.6% YoY and down 53.9% QoQ
- Net profit: ₹418.00 crore, down 45.5% YoY and 62.4% QoQ; attributable to owners ₹417.29 crore
- EPS: Basic ₹4.92, against ₹45.18 a year earlier and ₹13.09 in Q1 FY27
- Finance costs: ₹61.88 crore, up 45.6% YoY, or 9.0% of total income
Standalone
The company on its own, without its subsidiaries
- Total income: ₹670.27 crore, up 12.0% YoY and down 53.9% QoQ
- Net profit: ₹444.58 crore, down 41.9% YoY and 60.1% QoQ
- EPS: Basic ₹5.24, against ₹45.03 a year earlier and ₹13.13 in Q1 FY27
- Finance costs: ₹55.51 crore, up 35.4% YoY, or 8.3% of total income
Summary
| Particulars | Q2 FY27 | Q2 FY26 | YoY | Q1 FY27 | QoQ |
|---|---|---|---|---|---|
| 685.44 | 608.85 | +12.6% | 1,488.06 | -53.9% | |
| Revenue from operations | 680.86 | 604.91 | +12.6% | 1,471.95 | -53.7% |
| Other income | 4.58 | 3.94 | +16.2% | 16.11 | -71.6% |
| 418.00 | 767.33 | -45.5% | 1,111.26 | -62.4% | |
| Profit before tax | 493.79 | 539.22 | -8.4% | 1,250.02 | -60.5% |
| Finance costs | 61.88 | 42.49 | +45.6% | 64.36 | -3.9% |
| Depreciation | 9.68 | 4.74 | +104.2% | 11.36 | -14.8% |
| Net profit margin | 60.98% | 126.03% | -65.05 pp | 74.68% | -13.70 pp |
| EPS, basic (₹) | 4.92 | 45.18 | -89.1% | 13.09 | -62.4% |
Figures are in ₹ crore; YoY compares with Q2 FY26 and QoQ with Q1 FY27. Click Total income or Net profit to see the rows behind them.
Net profit fell faster than income. Consolidated total income rose 12.6% YoY, but net profit fell 45.5%, and profit before tax fell only 8.4%, so the gap sits below pre-tax profit. Current tax was ₹45.14 crore and deferred tax ₹30.65 crore, against a deferred tax credit of ₹255.42 crore a year earlier, a swing the statement shows but does not explain.
Other income is a small part of the picture: ₹4.58 crore, or 0.9% of profit before tax. Finance costs rose 45.6% YoY to ₹61.88 crore, and depreciation rose 104.2% to ₹9.68 crore, both against revenue from operations of ₹680.86 crore.
Other comprehensive income was ₹984.30 crore, including a gain of ₹1,177.09 crore on fair value of equity instruments, against a loss of ₹1,344.54 crore a year earlier. Total comprehensive income was ₹1,402.30 crore. The notes do not give the reason for the swing in fair value gains and losses.
| Particulars | Q2 FY27 | Q2 FY26 | YoY | Q1 FY27 | QoQ |
|---|---|---|---|---|---|
| 670.27 | 598.29 | +12.0% | 1,452.95 | -53.9% | |
| Revenue from operations | 670.14 | 595.19 | +12.6% | 1,448.22 | -53.7% |
| Other income | 0.13 | 3.10 | -95.8% | 4.73 | -97.3% |
| 444.58 | 764.59 | -41.9% | 1,114.81 | -60.1% | |
| Profit before tax | 519.76 | 535.07 | -2.9% | 1,252.25 | -58.5% |
| Finance costs | 55.51 | 40.99 | +35.4% | 58.16 | -4.6% |
| Depreciation | 1.47 | 2.31 | -36.4% | 3.15 | -53.3% |
| Net profit margin | 66.33% | 127.80% | -61.47 pp | 76.73% | -10.40 pp |
| EPS, basic (₹) | 5.24 | 45.03 | -88.4% | 13.13 | -60.1% |
Figures are in ₹ crore; YoY compares with Q2 FY26 and QoQ with Q1 FY27. Click Total income or Net profit to see the rows behind them.
Standalone net profit fell 41.9% YoY, against a 2.9% fall in profit before tax to ₹519.76 crore. Revenue from operations rose 12.6% to ₹670.14 crore, while other income fell to ₹0.13 crore from ₹3.10 crore.
Standalone finance costs of ₹55.51 crore are 8.3% of total income, and depreciation fell to ₹1.47 crore from ₹2.31 crore.
Inference
The filing says the Open Elite Developers Limited results carry an emphasis of matter: accumulated losses of ₹902.35 crore as at 30 Sep 2026 and negative net owned funds, with the results prepared on a going concern basis because of comfort provided by the holding company. The filing also reports a SEBI penalty of ₹25 crore on that subsidiary, of which 50% was deposited on 09 Dec 2024, with the next Securities Appellate Tribunal hearing on 30 Nov 2026.
The Enforcement Directorate has initiated an inquiry into certain transactions of Reliance Commercial Finance Ltd. and Reliance Home Finance Ltd. before their acquisition; the company says this has no impact on its operations and financial performance. The outcome of that inquiry, and of the Ministry of Corporate Affairs matter, is not stated in the filing.
The company approved 19,80,000 stock options under ESOP 2025 on 17 Apr 2026. The filing does not say how the options will affect the share count or results.
Filed with BSE on . Reference: Original filing (PDF)
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