Allied Blenders and Distillers Limited – Q2 FY26 Results Summary
Announcement Date: 4 November 2025
Financial Highlights (Standalone):
- Revenue: ₹1,94,414 lakhs in Q2 FY26, down 4.2% YoY (Q2 FY25: ₹2,02,910 lakhs), up 9.7% QoQ (Q1 FY26: ₹1,77,194 lakhs). H1 FY26 revenue at ₹3,71,608 lakhs vs ₹3,79,605 lakhs in H1 FY25.
- EBITDA: ₹13,770 lakhs in Q2 FY26, up 30% YoY and 12.8% QoQ; EBITDA margin improved accordingly.
- Net Profit: ₹7,180 lakhs in Q2 FY26, up 48% YoY and 18% QoQ; H1 FY26 PAT ₹13,271 lakhs vs ₹6,063 lakhs in H1 FY25.
- EPS (Basic & Diluted): ₹2.56 in Q2 FY26 vs ₹1.73 in Q2 FY25; H1 FY26 EPS ₹4.74 vs ₹2.31 in H1 FY25.
Balance Sheet (as of 30 Sept 2025, Standalone):
- Total Assets: ₹3,85,246 lakhs (up from ₹3,54,034 lakhs as of 31 Mar 2025).
- Borrowings: ₹1,04,578 lakhs, increased from ₹89,381 lakhs.
- Cash & Cash Equivalents: ₹11,281 lakhs (up from ₹8,687 lakhs).
- Inventories and Trade Receivables increased moderately.
Corporate Developments:
- Completed acquisition of UTO Asia Pte. Ltd. (Singapore) on 10 June 2025 for approx. ₹10.5 crores.
- Amalgamation scheme approved on 4 Nov 2025 for merging two subsidiaries into Allied Blenders and Distillers Ltd, pending regulatory approvals.
- Significant capex increase in H1 FY26: ₹9,559 lakhs standalone vs ₹3,465 lakhs in H1 FY25, indicating expansion/modernization.
Management Commentary & Risks:
- Ongoing customer dispute with Canteen Stores Department over ₹3,399 lakhs; arbitration in progress, management expects favorable outcome.
- Income tax litigation involving demands of ₹35,231 lakhs tax plus ₹24,914 lakhs interest for AY 2014-15 to 2024-25; 90% demand stayed; promoter chairman has assured funding any ultimate liability; management and legal opinion consider demand unlikely to sustain.
- IPO proceeds fully utilized by March 2025.
Segment Performance:
- Single operating segment: Alcohol and Alcoholic Beverages.
Outlook:
- No explicit forward guidance provided in the announcement.
Auditor’s Report:
- Independent auditor’s review by Walker Chandiok & Co LLP issued an unqualified report with emphasis on the above customer dispute and tax litigation; no modifications to opinion.
This summary captures the key financials, corporate actions, risks, and management commentary relevant for investment analysis.