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Read Dharti Proteins’ results from the top line down: first separate revenue from operations from other income, then test operating costs, reconcile profit before tax (PBT) to profit after tax (PAT), isolate exceptional items, and only then interpret EPS, cash flow and margins. On the FY2025-26 figures available in the directors’ report, operating revenue was nil, other income was Rs. 2.97 lakh, total expenses were Rs. 17.61 lakh, and a Rs. 70.01 lakh exceptional item contributed to a reported net loss of Rs. 84.65 lakh. Those numbers do not describe a normal, sales-led profitable quarter.
Quarterly figures also need a corporate-context adjustment: the National Company Law Tribunal approved a resolution plan on November 18, 2025, after a Corporate Insolvency Resolution Process (CIRP) that began in April 2024, and a new board took control on December 3, 2025. Comparisons spanning that change may not be economically like-for-like.
Start with the reporting period and the corporate event timeline
Before calculating a growth rate, write down the exact quarter, financial year, accounting basis and corporate structure that produced the numbers. Dharti Proteins’ FY2025-26 financial statements use Ind AS and received an unmodified statutory audit opinion. That tells you the statements were audited without a modified opinion; it does not mean every period is directly comparable after a restructuring.
The timeline matters because the company moved through insolvency resolution during the comparison period. Dharti Proteins’ directors report says: “In a significant development, the Ahmedabad Bench of the National Company Law Tribunal approved the Resolution Plan on November 18, 2025, concluding the Corporate Insolvency Resolution Process (CIRP) initiated in April 2024 pursuant to the Insolvency and Bankruptcy Code, 2016.” The report also records that a new board took control on December 3, 2025.
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Mark quarters before and after those dates in your worksheet. Changes in ownership, board control, capital structure, liabilities, accounting entries and business activity can make a simple year-on-year percentage misleading. A large change may reflect the resolution-plan implementation rather than a change in underlying demand.
Read the income statement from operating revenue downward
1. Identify revenue from operations
Revenue from operations is the first test of a trading or manufacturing business. It represents sales generated by the company’s ordinary activities. Compare the current quarter with both the immediately preceding quarter and the same quarter a year earlier, using the same unit and the same definition of revenue.
Dharti Proteins’ FY2025-26 directors report shows revenue from operations of nil. With no operating sales, there is no sales-growth story to calculate for that year. Do not use interest, investment returns or another non-operating receipt as a substitute for sales when calculating revenue growth.
2. Separate other income
Other income should sit on its own line in your analysis. It may include interest, investment income or another non-core receipt. It can improve reported PBT without demonstrating that the company sold more products or services.
For FY2025-26, Dharti Proteins reported other income of Rs. 2.97 lakh, compared with Rs. 7.20 lakh in FY2024-25. The fall in other income is not a fall in sales: operating revenue was nil in FY2025-26. Treat the Rs. 2.97 lakh as a non-operating contribution unless the notes identify a specific recurring operating source.
| Income-statement item | FY2025-26 | FY2024-25 | How to interpret it |
|---|---|---|---|
| Revenue from operations | Nil | Not stated in the cited directors-report figures | Do not calculate sales growth by replacing this with other income. |
| Other income | Rs. 2.97 lakh | Rs. 7.20 lakh | Separate non-operating income from product or trading revenue. |
| Total expenses | Rs. 17.61 lakh | Rs. 7.87 lakh | Check the notes to see which costs are recurring and which relate to the resolution or exceptional event. |
The table keeps the reported lakh unit. If a quarterly presentation uses crore, convert every line before calculating margins; mixing lakh and crore can create a 100-times error.
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Measure operating costs before calling a period profitable
Operating profit
Operating profit is revenue from operations minus operating expenses. It answers whether the core activity covered its own costs before financing, tax and exceptional items. When operating revenue is nil, a conventional operating margin is either not meaningful or cannot be computed from the reported figures.
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Operating profit margin (OPM)
Use the formula:
OPM = operating profit ÷ revenue from operations × 100
Always show the denominator beside the percentage. A high OPM on a very small revenue base can be mathematically unstable: a minor change in sales or one expense line can move the percentage sharply. If revenue is nil, write “not meaningful” rather than forcing a percentage from other income.
For a quarterly table, calculate OPM from the reported operating-profit and sales figures, then check that the publisher’s displayed percentage uses the same definitions. A summary site may classify an item differently from the company’s filed statement.
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Reconcile PBT, tax and PAT, then isolate exceptional items
Profit before tax
PBT is the result before income tax. Start with the operating result, add or subtract other income and finance or other charges, and arrive at PBT. The reconciliation should be visible in the statement and notes rather than inferred from a headline number.
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Dharti Proteins’ FY2025-26 PBT before the exceptional item was a loss of Rs. 14.64 lakh. That figure is the better indicator of the recurring result for the year than the final PAT alone, because a separate exceptional item follows it.
Exceptional items
An exceptional item is a material income or expense that management presents separately because it is unusual or not representative of normal operations. Read its note to determine its nature, cash effect, tax treatment and whether it is connected with the resolution plan.
FY2025-26 included a Rs. 70.01 lakh exceptional item. After that item, Dharti Proteins reported a net loss after tax of Rs. 84.65 lakh, compared with a net loss of Rs. 0.67 lakh in FY2024-25. The exceptional item therefore explains most of the year-on-year deterioration in the reported bottom line; it does not by itself prove that ordinary operating losses increased by the same amount.
Tax and net profit
Reconcile PBT to PAT in three lines: PBT, tax expense or credit, and PAT. If tax is unusually high, negative or zero, read the tax note for deferred tax, minimum-alternate-tax credits, losses carried forward and one-off adjustments. Do not call a period profitable merely because PBT is positive before an exceptional charge, and do not call an operating recovery based only on a one-time gain.
The board’s dividend conclusion also reflects the reported result: “In view of losses, your directors do not propose any dividend for the year under review.”
Use a quarterly table that keeps every metric on the same basis
A useful quarterly worksheet places the current quarter, the immediately preceding quarter and the year-ago quarter in adjacent columns. Keep sales, expenses, operating profit, OPM, other income, PBT, tax, net profit and EPS in the same units and use the company’s labels where possible.
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| Metric | Quarter displayed as September 2026 | Immediately preceding quarter | Same quarter a year earlier | Interpretation |
|---|---|---|---|---|
| Sales | Rs. 2.85 crore | Not stated in the available figures | Not stated in the available figures | Verify this sales figure against the company’s filing before calculating growth. |
| Operating profit | Rs. 1.26 crore | Not stated | Not stated | Check the underlying expense classification. |
| OPM | 44.21% | Not stated | Not stated | Recalculate as operating profit divided by sales; inspect the denominator. |
| Other income | Not stated | Not stated | Not stated | Keep it outside sales growth. |
| PBT | Rs. 4.41 crore | Not stated | Not stated | Reconcile to finance costs, exceptional items and other income. |
| Tax rate | 23.58% | Not stated | Not stated | Check whether the rate is based on reported PBT and whether one-off items affect it. |
| Net profit | Rs. 3.37 crore | Not stated | Not stated | Confirm in the filed result; summary data can change. |
| EPS | Rs. 67.40 | Not stated | Not stated | Read with the applicable share count and any capital changes. |
The September 2026 numbers are the latest figures displayed by Screener, not a substitute for the company’s filed PDF. They are volatile market-data fields and should be verified against the filing before publication or investment use. Because the adjacent-quarter and year-ago values are not established here, no sequential or year-on-year growth rate should be invented.
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- Compare sales first. If sales are flat or nil, a change in total income may be entirely due to other income.
- Compare operating expenses with sales, not just with the previous expense total. A higher expense can be healthy if sales scale faster; it is not healthy when revenue is absent.
- Recalculate OPM from the displayed sales and operating profit. Investigate any mismatch in definitions or rounding.
- Bridge operating profit to PBT using other income, finance costs and any exceptional line.
- Bridge PBT to PAT using the tax line and read the tax note when the rate is unusual.
- Check EPS only after confirming the weighted-average share count for each period.
Interpret EPS only after checking capital changes
Basic EPS is profit attributable to ordinary shareholders divided by the weighted-average number of ordinary shares. A rising EPS can result from higher profit, fewer shares, or both; a falling EPS can result from dilution even when total profit rises.
Dharti Proteins’ resolution-plan implementation changed the corporate and capital context. Check the notes for capital reduction, new issuance, consolidation, cancellation or other changes before comparing EPS across pre- and post-plan periods. Use the weighted-average share count for the specific quarter, not simply the closing share count.
If a company reports a large EPS alongside a small absolute profit, test whether the denominator became unusually small after a capital action. Conversely, do not compare a pre-resolution EPS with a post-resolution EPS as though both represented the same ownership structure.
Test whether accounting profit became cash
Net profit is an accrual measure. It can include income not yet collected, expenses not yet paid, non-cash depreciation, provisions and accounting adjustments. Read the cash-flow statement and balance sheet alongside the income statement.
Cash-flow checks
- Start with net cash from operating activities. A positive PAT with negative operating cash flow requires an explanation.
- Separate working-capital movements from the underlying result. A rise in receivables can absorb cash even when sales and profit increase.
- Identify cash paid for exceptional or resolution-related items. An expense may be non-cash, while a liability settlement may consume cash later.
- Check investing and financing cash flows for asset sales, borrowings, repayments, equity changes and restructuring proceeds.
Balance-sheet checks
- Compare receivables with sales and inspect ageing disclosures where available.
- Compare payables and other current liabilities with expenses and cash payments.
- Review borrowings, interest costs, security and maturity dates.
- Read provisions, contingent liabilities and commitments in the notes.
- Confirm how the resolution plan affected liabilities, equity and retained losses.
Do not infer cash generation from PAT alone. A quarterly profit is more credible when operating cash flow, receivables and liabilities move consistently with it.
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Handle pre- and post-resolution-plan comparisons carefully
The resolution plan creates a natural break in the series. Build a comparison that labels the period rather than hiding the break in a percentage calculation.
| Comparison axis | What to examine | Why it matters |
|---|---|---|
| Operating revenue versus other income | Sales line, then interest or investment and other receipts | Prevents non-operating income from being presented as demand growth. |
| Operating-expense intensity and OPM | Expenses divided by operating revenue; OPM with its denominator | Shows whether the core activity covers costs and whether a percentage is stable. |
| Recurring PBT/PAT versus exceptional items | PBT before exceptional items, exceptional note, tax and PAT | Separates repeatable performance from a restructuring or other unusual entry. |
| EPS and share count | Weighted-average shares, capital reduction or new issuance | Prevents ownership changes from being mistaken for operating growth. |
| Cash conversion and working capital | Operating cash flow, receivables, payables and borrowings | Tests whether accounting results convert into liquidity. |
| Pre- versus post-plan comparability | Board-control date, plan approval, accounting treatment and capital structure | Signals when a simple year-on-year comparison may not be economically like-for-like. |
Use a “not comparable” label when a note shows that the basis changed. Explain the specific change instead of discarding the entire history: older periods can still describe what happened before the plan, while newer periods describe the reorganized entity.
A worked reading of FY2025-26
Apply the sequence without jumping to the final loss number:
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- Sales: revenue from operations was nil, so there was no reported operating turnover to support a growth claim.
- Non-operating receipts: other income was Rs. 2.97 lakh, down from Rs. 7.20 lakh in FY2024-25. This amount must remain separate from sales.
- Recurring cost burden: total expenses were Rs. 17.61 lakh, versus Rs. 7.87 lakh in FY2024-25. With no operating revenue, the expense base could not be assessed as a normal percentage of sales.
- Underlying result: PBT before the exceptional item was a loss of Rs. 14.64 lakh.
- Exceptional charge: a Rs. 70.01 lakh exceptional item was then recorded. Read its note before deciding whether it can recur.
- Bottom line: PAT was a net loss of Rs. 84.65 lakh, compared with a Rs. 0.67 lakh net loss in FY2024-25.
- Capital and governance context: the NCLT-approved plan and the December 3, 2025 change in board control mean that EPS, liabilities and future comparisons require note-level review.
This sequence answers “Is Dharti Proteins profitable?” for FY2025-26: on the reported annual PAT, it was loss-making. A later quarter may show a positive summary result, but that does not erase the annual loss or prove that the post-plan result is sustainable without filing-level confirmation.
How to read a later profitable-looking quarter
The September 2026 Screener display shows sales of Rs. 2.85 crore, operating profit of Rs. 1.26 crore, OPM of 44.21%, PBT of Rs. 4.41 crore, a 23.58% tax rate, net profit of Rs. 3.37 crore and EPS of Rs. 67.40. Read those figures as a checklist, not as a completed conclusion.
Quick Recap
- Confirm that “sales” means revenue from operations and not total income.
- Find the quarter’s other income and exceptional items in the filed statement.
- Recalculate OPM from the filed sales and operating-profit lines.
- Explain why PBT is substantially above operating profit; the bridge may contain other income or a one-off gain.
- Check the weighted-average share count behind Rs. 67.40 EPS.
- Compare operating cash flow and working capital before treating Rs. 3.37 crore PAT as cash earnings.
- Compare with the immediately preceding and year-ago filings only after confirming that the resolution-plan accounting and capital structure are aligned.
A repeatable workflow for every Dharti Proteins result
- Download the company’s filed result and notes. Use the filed PDF as the controlling source; treat summary sites as navigation aids.
- Write down period and basis. Record quarter-end date, Ind AS status, consolidated or standalone basis and whether the period is before or after the resolution-plan milestones.
- Copy the income statement. Enter revenue from operations, other income, each major expense, PBT, exceptional items, tax and PAT in one unit.
- Calculate core metrics. Compute sequential and year-on-year sales growth only when both comparison periods contain comparable operating revenue. Compute OPM only with a meaningful sales denominator.
- Explain the PBT-to-PAT bridge. Identify tax, exceptional income or expense and any unusual finance line.
- Validate EPS. Match basic EPS with the weighted-average share count and review capital actions.
- Read cash flow and balance sheet. Check operating cash, receivables, payables, borrowings and provisions.
- Mark comparability breaks. Flag the April 2024 CIRP start, November 18, 2025 plan approval and December 3, 2025 board transition when they affect the period.
- State the conclusion narrowly. Say whether the quarter was sales-led, other-income-led, exceptional-item-driven, cash-backed or not comparable; do not generalize one unusual quarter into a full-year forecast.
Common mistakes and how to correct them
- Calling other income sales: Correct it by reporting revenue from operations and other income on separate lines.
- Celebrating a positive PBT before exceptional charges: Correct it by showing PBT before the exceptional item, the item itself and PAT.
- Using an unstable margin: Correct it by showing the sales denominator and writing “not meaningful” when revenue is nil or negligible.
- Annualising one quarter: Correct it by checking seasonality, resolution-plan accounting and whether the quarter contains a one-off gain or charge.
- Comparing EPS without share data: Correct it by reading capital-reduction and issuance notes and using weighted-average shares.
- Mixing units: Correct it by converting all lines to lakh or crore before calculating percentages.
- Relying on a summary screen: Correct it by reconciling every headline number to the company’s filed PDF, especially around 2025 plan implementation.
- Assuming profit equals cash: Correct it by checking operating cash flow and movements in receivables, payables and borrowings.
Reader checklist
- Have I identified the exact quarter and reporting basis?
- Is revenue from operations shown separately from other income?
- Are sales, expenses and OPM calculated in consistent units?
- Does the expense base cover recurring costs as well as unusual charges?
- Have I isolated every exceptional item and read its note?
- Do PBT, tax and PAT reconcile?
- Does EPS use the correct weighted-average share count after capital changes?
- Does operating cash flow support the accounting result?
- Have I marked the CIRP, NCLT approval and board-transition dates?
- Am I using a filed statement to confirm volatile quarterly summary data?
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