SUMMITSECSummit Securities Ltd.
Summit Securities Q2 FY27 Results: Consolidated Net Profit ₹96.88 Crore on Total Income of ₹130 Crore
- Earnings
- NBFC investment holding
Reviewed byKeshav SehgalBlacklitt Research
Summit Securities (NSE: SUMMITSEC) reported consolidated total income of ₹130.39 crore and net profit of ₹96.88 crore for the quarter ended 30 Sep 2026, it said in a filing on 03 Nov 2026. On a standalone basis, total income was ₹50.96 crore and net profit ₹36.99 crore.
Key highlights
Consolidated
Including its subsidiaries
- Total income: ₹130.39 crore, up 8.9% YoY and 218.7% QoQ
- Net profit and EPS: ₹96.88 crore, up 6.9% YoY; basic EPS ₹88.87
- Tax expense: ₹32.38 crore, up 16.3% YoY
Standalone
The company on its own, without its subsidiaries
- Total income: ₹50.96 crore, up 175.3% YoY and 8.9% QoQ
- Net profit and EPS: ₹36.99 crore, up 133.8% YoY; basic EPS ₹33.93
- Dividend income: ₹50.70 crore, 99.5% of total income
Summary
| Particulars | Q2 FY27 | Q2 FY26 | YoY | Q1 FY27 | QoQ |
|---|---|---|---|---|---|
| 130.39 | 119.68 | +8.9% | 40.91 | +218.7% | |
| Revenue from operations | 130.39 | 119.68 | +8.9% | 40.89 | +218.9% |
| 96.88 | 90.66 | +6.9% | 35.29 | +174.5% | |
| Profit before tax | 129.26 | 118.50 | +9.1% | 39.65 | +226.0% |
| Depreciation | 0.00 | 0.00 | -14.3% | 0.00 | 0.0% |
| Tax expense | 32.38 | 27.84 | +16.3% | 4.36 | +642.6% |
| Net profit margin | 74.30% | 75.75% | -1.45 pp | 86.27% | -11.97 pp |
| EPS, basic (₹) | 88.87 | 83.16 | +6.9% | 32.37 | +174.5% |
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.
Consolidated total income rose 8.9% YoY, and net profit rose 6.9%, so profit grew more slowly than income. Tax expense rose 16.3% over the same period, faster than profit before tax at 9.1%.
The notes describe one subsidiary, whose total revenues were ₹102.52 crore and whose net profit after tax was ₹79.36 crore, both for April to September 2026 rather than the quarter alone.
The filing does not give the reason for the large fair value gains and losses on investments in the quarter, and it does not say how much of the consolidated quarter's result they represent.
| Particulars | Q2 FY27 | Q2 FY26 | YoY | Q1 FY27 | QoQ |
|---|---|---|---|---|---|
| 50.96 | 18.51 | +175.3% | 46.79 | +8.9% | |
| Revenue from operations | 50.96 | 18.51 | +175.3% | 46.79 | +8.9% |
| Other income | 0.00 | 0.00 | n/a | 0.00 | n/a |
| 36.99 | 15.82 | +133.8% | 36.24 | +2.1% | |
| Profit before tax | 49.57 | 17.78 | +178.8% | 46.06 | +7.6% |
| Depreciation | 0.00 | 0.00 | 0.0% | 0.00 | -14.7% |
| Tax expense | 12.58 | 1.96 | +542.7% | 9.81 | +28.2% |
| Net profit margin | 72.59% | 85.47% | -12.88 pp | 77.46% | -4.87 pp |
| EPS, basic (₹) | 33.93 | 14.51 | +133.8% | 33.25 | +2.0% |
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 revenue is made up almost entirely of dividend income and fair value gains.
Standalone net profit rose 133.8% YoY, slower than profit before tax, which rose 178.8%. The auditors note that the standalone quarter figures are balancing figures between published year-to-date figures and published first-quarter figures, and their conclusion is not modified on that point.
Other comprehensive income carried a large fair valuation loss on equity instruments for the standalone quarter, so total comprehensive income was a loss in the period.
Inference
The filing reports paid-up equity share capital of ₹10.90 crore with a face value of ₹10 per share, and the statutory auditors issued an unmodified limited review conclusion on both sets of results.
The company identifies a single segment, holding and investing, with income from dividends, interest and investment gains. The filing does not state any dividend payout or record date.
Not stated: the reason for the fair value movements on investments, and any dividend or capital plan.
Filed with BSE on . Reference: Original filing (PDF)
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