Span Divergent Ltd (524727)
சுருக்கம்
நிகழ்வுகள்
- சமீபத்திய முடிவுகள்
- Q2 FY27, தாக்கல் செய்யப்பட்டது 5 நவ. 2026
- இயக்குநர் குழுக் கூட்ட அறிவிப்பு
- 5 நவ. 2026
பங்குச் சந்தைத் தரவு. ஒவ்வொரு எண்ணும் அதன் சொந்தப் பக்கம் காட்டும் வடிவத்திலேயே; தேதிகள் தரவின் தேதிகள். தகவலுக்கு மட்டுமே, முதலீட்டு ஆலோசனை அல்ல.
📈 பங்கு விலை & நிகழ்வுகள்
Q2 FY27 முடிவுகள்
Span Divergent Ltd reported Q2 FY27 results on 5 Nov 2026: revenue ₹5.4 Cr (-29.2% year on year, +431.4% on the previous quarter), and net profit ₹-0.8 Cr (a bigger loss than a year earlier); the operating margin was -17.1%.
| Q2 FY27 (₹ கோடி) | மதிப்பு | YoY Q2 FY26-உடன் | QoQ |
|---|---|---|---|
| வருவாய் | ₹5.4 | -29.2% | +431.4% |
| செயல்பாட்டு லாபம் | ₹-0.9 | — | நஷ்டம் குறைந்தது |
| நிகர லாபம் | ₹-0.8 | நஷ்டம் அதிகரித்தது | நஷ்டம் குறைந்தது |
| EPS (₹) | -1.04 | நஷ்டம் அதிகரித்தது | நஷ்டம் குறைந்தது |
| செயல்பாட்டு லாப வரம்பு | -17.1% | — | — |
- செயல்பாட்டு லாப வரம்பு 1713 bps YoY குறைந்தது
📢 சமீபத்திய கார்ப்பரேட் அறிவிப்புகள்
Span Divergent Limited received an appellate order from the Commissioner of Income Tax (Appeals)-12, Ahmedabad, dated November 04, 2026. The appellate authority deleted an addition of ₹1,57,500 made by the Assessing Officer under Section 69C regarding alleged unexplained commission expenditure on a ₹1,05,00,000 donation. Consequential taxation under Section 115BBE was also ruled unsustainable, resulting in the appeal being partly allowed in favour of the company. With the disputed amount at just ₹1.58 lakh against TTM revenue of ₹17 Cr, the financial magnitude is negligible.
- CIT(A) deleted addition of ₹1,57,500 made under Section 69C of the Income-tax Act, 1961
- Consequential taxation under Section 115BBE held unsustainable
- Original addition related to a donation of ₹1,05,00,000 to All India Social Education Charitable Trust
- Appellate order received on November 04, 2026 for Assessment Year 2018-19
Span Divergent Ltd. received an appellate order dated November 04, 2026, from the Commissioner of Income Tax (Appeals)-12, Ahmedabad, for Assessment Year 2017-18. The appellate authority deleted an addition of ₹1,50,000 made by the Assessing Officer under Section 69C regarding alleged unexplained commission expenditure related to a ₹1,00,00,000 donation. Additionally, consequential taxation under Section 115BBE was deemed unsustainable. The monetary relief of ₹1.5 lakh is minor relative to the company's TTM revenue of ₹17 crore and market capitalization of ₹19 crore.
- CIT (Appeals) deleted an addition of ₹1,50,000 made under Section 69C for AY 2017-18
- Consequential taxation under Section 115BBE ruled unsustainable
- Original addition was linked to an alleged commission on a ₹1,00,00,000 donation to All India Social Education Charitable Trust
- Appellate order dated November 04, 2026, partly allowed the appeal in favour of the company
Span Divergent's Board approved the leasing of its immovable property in Ahmedabad to its material subsidiary, Dryfruit Factory LLP. The lease is aimed at facilitating cashew processing/manufacturing operations or office use, generating expected rental income of up to ₹3,00,000 per month (₹0.36 crore annually). The annual rent equates to roughly 2.1% of the company's TTM revenue of ₹17 crore. The lease agreement is proposed to be executed on or before December 31, 2026, on an arm's length basis.
- Approved leasing of industrial property situated at 27, Soham Industrial Park, Ahmedabad to Dryfruit Factory LLP.
- Expected monthly lease rent not exceeding ₹3,00,000 (Rupees Three Lakhs only).
- Annualised rental income of up to ₹0.36 crore represents ~2.1% of TTM revenue (₹17 crore).
- Lease agreement is proposed to be executed on or before December 31, 2026.
Span Divergent's Board has approved the sale of its immovable property located at Kanakia Wall Street, Andheri (East), Mumbai. The transaction consideration is expected not to exceed ₹5.00 crore, which represents approximately 26% of the company's current market cap of ₹19 crore and ~29% of TTM revenue (₹17 crore). The buyer is an unrelated party, M/s. Glorious Sales LLP, and the agreement as well as completion are targeted on or before March 31, 2027.
- Board approved the sale of immovable property at Kanakia Wall Street, Andheri (East), Mumbai
- Expected sale consideration shall not exceed ₹5,00,00,000 (Rupees Five Crores)
- Proposed buyer is M/s. Glorious Sales LLP, a non-promoter and non-related third party
- Agreement execution and final completion expected on or before March 31, 2027
Span Divergent Limited has approved an enhancement of its corporate guarantee in favour of HDFC Bank on behalf of its material subsidiary, Dryfruit Factory LLP. The guarantee is increased by ₹68 lakh (₹0.68 crore), taking the total guaranteed amount from ₹5.00 crore to ₹5.68 crore. The total guarantee represents a significant contingent liability of ~33.4% of the company's TTM revenue of ₹17 crore and ~29.9% of its current market cap of ₹19 crore. The transaction is conducted on an arm's length basis, with no immediate direct financial impact unless the subsidiary defaults.
- Corporate guarantee enhanced by ₹68,00,000 (₹68 lakh)
- Total aggregate guarantee raised from ₹5,00,00,000 to ₹5,68,00,000 in favour of HDFC Bank
- Issued on behalf of material subsidiary Dryfruit Factory LLP
- Constitutes a contingent liability with no immediate direct cash outflow
Span Divergent Limited reported a standalone net loss of ₹27.06 lakh for the quarter ended September 30, 2026, compared to a net profit of ₹12.01 lakh in the corresponding quarter last year. Standalone total income for the quarter stood at ₹36.46 lakh, down from ₹55.84 lakh in Q2 FY26. For the half-year ended September 30, 2026, net loss reached ₹31.29 lakh compared to a profit of ₹53.69 lakh in H1 FY26. The company noted substantial accumulated losses across key subsidiaries including Aranya Consulting and Biotech LLP and Biospan Contamination Control Solutions Pvt Ltd.
- Standalone revenue from operations (other operating income) stood at ₹16.35 lakh in Q2 FY27, down from ₹36.57 lakh in Q2 FY26
- Standalone net loss stood at ₹27.06 lakh vs a profit of ₹12.01 lakh in Q2 FY26
- H1 FY27 net loss widened to ₹31.29 lakh against a net profit of ₹53.69 lakh in H1 FY26
- Subsidiary Biospan Contamination Control Solution Pvt Ltd accumulated losses reached ₹769 lakh with liabilities exceeding assets by ₹759 lakh
- Subsidiary Aranya Consulting and Biotech LLP accumulated losses stood at ₹1,495 lakh as of March 31, 2026
Span Divergent's Board approved the sale of its commercial property in Andheri, Mumbai, for a consideration not exceeding ₹5.00 crore, slated for completion by March 31, 2027. This potential ₹5 crore cash inflow is significant for a micro-cap firm with a market cap of ₹19 crore and annual revenue of ₹17.23 crore. Additionally, the Board enhanced a corporate guarantee to HDFC Bank on behalf of its material subsidiary Dryfruit Factory LLP by ₹0.68 crore to ₹5.68 crore. The company also approved leasing an industrial property in Ahmedabad to Dryfruit Factory LLP for up to ₹3 lakh per month.
- Approved sale of Mumbai immovable property for consideration not exceeding ₹5,00,00,000 to M/s Glorious Sales LLP by March 31, 2027
- Enhanced corporate guarantee for subsidiary Dryfruit Factory LLP by ₹68,00,000, bringing total guarantee to ₹5,68,00,000
- Approved leasing of Ahmedabad property to Dryfruit Factory LLP for rental income not exceeding ₹3,00,000 per month
- Approved Q2 and H1 FY27 un-audited standalone and consolidated financial results
Span Divergent reported a weak Q1 FY27 (ending June 2026) with consolidated total income falling 27.3% YoY to ₹1.30 Cr from ₹1.79 Cr. The company posted a consolidated net loss of ₹10.96 Lakhs, a sharp reversal from the ₹14.50 Lakhs profit recorded in the same quarter last year. Standalone operations were particularly weak, with total income halving to ₹30.83 Lakhs. The company continues to struggle with loss-making subsidiaries, one of which has a negative net worth of ₹7.52 Cr.
- Consolidated total income declined to ₹130.20 Lakhs from ₹179.21 Lakhs in the year-ago quarter.
- Consolidated net loss stood at ₹10.96 Lakhs compared to a profit of ₹14.50 Lakhs in Q1 FY26.
- Subsidiary Aranya Consulting and Biotech LLP reported accumulated losses of ₹14.94 Cr as of March 31, 2026.
- Biospan Contamination Control Solutions Pvt Ltd has a negative net worth, with liabilities exceeding assets by ₹7.52 Cr.
- Unutilized proceeds from the October 2025 preferential issue stand at ₹217.06 Lakhs out of ₹579.30 Lakhs raised.
Span Divergent Ltd has scheduled a board meeting for August 11, 2026, to approve its unaudited standalone and consolidated financial results for the quarter ended June 30, 2026. The company is currently in a challenging financial position, reporting a TTM loss of ₹3 Cr on revenue of ₹17 Cr. Investors should note the significant drop in promoter holding from 64% in December 2025 to 48.13% in March 2026. The upcoming results will be critical to assess if the company can improve its operating profit margin, which stood at -15.1% for the trailing twelve months.
- Board meeting scheduled for August 11, 2026, to consider Q1 FY27 results
- Company reported a TTM revenue of ₹17 Cr against a market cap of ₹23 Cr
- Net loss for FY26 widened to ₹2.95 Cr compared to a loss of ₹1.28 Cr in FY25
- Promoter holding saw a sharp decline to 48.13% as of the March 2026 quarter
- Trading window for insiders is closed until 48 hours after the result declaration
நிறுவனச் சுயவிவரம்
நிதிச் செயல்திறன்
இந்த நிறுவனத்துக்கான நிதிப் பகுப்பாய்வுத் தரவு இன்னும் கிடைக்கவில்லை.
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