Panth Infracon Ltd has issued a correction regarding its previously filed Q2 FY27 financial results to rectify a clerical error in the reported Earnings Per Share (EPS). The company reported consolidated revenue of Rs 211.06 crore and a profit of Rs 119.59 crore. Investors should note the revised EPS of 21.68 and monitor the auditor's ongoing observations regarding unconfirmed trade receivables and payables.
Panth Infracon Releases Revised Q2 FY27 Financial Results
Revenue from operations reached Rs 211.06 crore for the quarter ended September 30, 2026, compared to Rs 145.59 crore in the prior-year period. Net profit for the period stood at Rs 119.59 crore, up from Rs 7.65 crore in Q2 FY26.
Reader Takeaway: Revised EPS ensures data accuracy, but auditor warnings on balance reconciliation remain a key area for scrutiny.
What just happened
Panth Infracon Ltd (formerly Panth Infinity Ltd) submitted a revised outcome of its board meeting held on October 27, 2026. The update follows the discovery of a clerical error in the Earnings Per Share (EPS) calculation reported in the original unaudited financial results for the quarter and half-year ended September 30, 2026. The corrected Basic EPS is now reported at Rs 21.68, up from the previously erroneous figure.
Why this matters
For shareholders and analysts, the revision is essential for maintaining accurate valuation models and historical tracking. The reported consolidated profit shows a significant year-on-year increase, rising to Rs 119.59 crore. Investors should update their financial records to reflect these specific changes in share-level metrics.
Auditor's Observation
The company's statutory auditors issued a limited review report containing a specific observation. The auditors noted that trade receivables, trade payables, and loans and advances remain subject to confirmation and reconciliation. The auditors have stated that the potential impact of these unconfirmed balances on the financial statements is not currently ascertainable.
What to track next
Investors should monitor the company’s upcoming filings for updates on the reconciliation of trade balances. Given that these balances remain unconfirmed, any significant adjustments in future quarters could impact the company’s cash flow or reported profitability. The consolidation, which includes the subsidiary AI Subh Enterprise FZ-LLC, continues to be a core driver of the company's financial performance.