Lehar Footwears Q2 Results FY27: Revenue Falls 28.79% to Rs 100.06 Cr, PAT Rs 4.58 Cr

Lehar Footwears Ltd (LEHAR) Q2 Results FY27 announced on 2 November 2026, covering the company’s financial performance for the July to September quarter. The results date brought revenue of Rs 100.06 Cr and PAT of Rs 4.58 Cr on record. Lehar Footwears Q2 Results FY27 therefore show revenue down 28.79% and net profit down 37.17% on a YoY basis.

This Lehar Footwears Q2 Results review is a results analysis of the filed figures. It covers the financial highlights, the business drivers named in the data, the FY27 outlook and the risks to watch, and it opens with the Financial Highlights table that follows.

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Lehar Footwears Q2 Results FY27: Financial Highlights

Source: company filing for Lehar Footwears Q2 Results FY27, 2 November 2026. Figures in Rs Crore.

Key Takeaways from Lehar Footwears Q2 Results: What Stands Out

• Revenue of Rs 100.06 Cr is 28.79% lower than the Rs 140.52 Cr reported in the same quarter of the previous year.
• PAT of Rs 4.58 Cr compares with Rs 7.29 Cr a year ago, so net profit fell 37.17% on a YoY growth comparison.
• Profit fell faster than revenue in percentage terms, with the 37.17% drop in net profit exceeding the 28.79% revenue drop in Lehar Footwears Q2 Results FY27.
• Return ratios for FY26 stood at 22.00% for equity and 21.78% for capital employed, as the filed data records.
• The performance analysis below sets the quarter’s decline against these ratios and shows what to track next.

Lehar Footwears Q2 Results FY27: Performance Analysis

The supplied numbers show a quarter in which both revenue and net profit finished lower on a YoY basis. Revenue moved from Rs 140.52 Cr to Rs 100.06 Cr, while net profit moved from Rs 7.29 Cr to Rs 4.58 Cr. That is the core of this results analysis.

The two lines fell at different rates. Revenue declined 28.79% and net profit declined 37.17%. Reading Lehar Footwears Q2 Results as arithmetic, net profit equals about 4.6% of revenue now against about 5.2% a year ago, so profit shrank by a little more than sales did.

The quarterly results also show absolute changes, with revenue lower by Rs 40.46 Cr and net profit lower by Rs 2.71 Cr. Over the coming disclosures, the pairing of revenue recovery and net profit remains the comparison worth tracking, and the business factors section lists the drivers named in the data.

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Key Business Factors This Quarter

Return on Equity – The results analysis points first to return on equity, which was 22.00% in FY26. This annual ratio is the profitability marker named in the data alongside Lehar Footwears Q2 Results FY27.

Return on Capital Employed – Return on capital employed was 21.78% in FY26. This ratio sits within the quarterly results context and is close to the return on equity figure.

Quarterly Decline – Revenue of Rs 100.06 Cr and net profit of Rs 4.58 Cr are both below the year-ago quarter. The supplied data confirms the decline but does not establish the specific cause behind it.

FY27 Outlook After Lehar Footwears Q2 Results

No management guidance accompanies these figures, so the FY27 view rests on the numbers alone. Lehar Footwears Q2 Results FY27 show revenue of Rs 100.06 Cr and net profit of Rs 4.58 Cr for one quarter, and full-year FY27 results will depend on the quarters still to be reported.

A fuller results analysis will need the next filings. Investors can compare future net profit with the Rs 4.58 Cr reported here and watch whether revenue stabilises near Rs 100.06 Cr. The risks that could affect that comparison come next.

Key Risks to Watch After Lehar Footwears Q2 Results FY27

High Debt

Debt is high at 0.50 times total assets in FY26. After Lehar Footwears Q2 Results FY27, a lower profit base makes the size of this debt relative to earnings an item to monitor.

Volatile Quarterly Profit

Quarterly net profit has been volatile, ranging from Rs 2.13 Cr to Rs 7.29 Cr over the last 5 quarters. Such a range means YoY growth comparisons can swing widely from quarter to quarter.

Lower Net Margin

Net profit of Rs 4.58 Cr on revenue of Rs 100.06 Cr is a margin of about 4.6%, down from about 5.2% a year ago. A narrower margin leaves less room if revenue stays lower.

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Conclusion

Lehar Footwears Q2 Results FY27 record lower revenue and lower net profit than the year-ago quarter. These quarterly results show Rs 100.06 Cr of revenue and Rs 4.58 Cr of PAT, and the next filings will show whether the decline narrows. Readers should consult a SEBI-registered advisor before acting on any result.

Frequently Asked Questions on Lehar Footwears Q2 Results FY27

What are Lehar Footwears Q2 Results FY27?

Ans. Lehar Footwears Q2 Results FY27 are the quarterly results of Lehar Footwears for July to September 2026, showing revenue of Rs 100.06 Cr. Alongside this, the Financial Highlights section lists every reported figure.

What is the results date for Lehar Footwears Q2 Results FY27?

Ans. Lehar Footwears declared the results on 2 November 2026, which is the results date for the Q2 FY27 filing. So the Quick Answer and the opening paragraphs carry that same date.

What revenue was reported in Lehar Footwears Q2 Results FY27?

Ans. Lehar Footwears reported Rs 100.06 Cr of revenue in Q2 FY27, against Rs 140.52 Cr a year earlier, which means a 28.79% decline, as the Performance Analysis section explains.

What net profit was reported in Lehar Footwears Q2 Results FY27?

Ans. Lehar Footwears reported net profit of Rs 4.58 Cr for Q2 FY27, compared with Rs 7.29 Cr a year earlier, so the Key Takeaways section records a 37.17% decrease.

How much YoY growth did revenue show in Lehar Footwears Q2 Results FY27?

Ans. Revenue showed a YoY change of minus 28.79% for Lehar Footwears in Q2 FY27, while net profit changed by minus 37.17%, so the Performance Analysis section compares the two directly.

Did net profit rise or fall in Lehar Footwears Q2 Results?

Ans. Net profit fell in Q2 FY27, moving from Rs 7.29 Cr to Rs 4.58 Cr for Lehar Footwears. Compared with the 28.79% revenue decline, this 37.17% drop is steeper, as the Key Takeaways show.

What was the return on equity in Lehar Footwears Q2 Results FY27?

Ans. Lehar Footwears reported a return on equity of 22.00% in FY26, which means this annual profitability ratio stands apart from the quarter’s decline, as the Key Business Factors section notes.

What was the return on capital employed in Lehar Footwears Q2 Results?

Ans. Return on capital employed was 21.78% in FY26 for Lehar Footwears. Alongside this, the Key Business Factors section places it next to the 22.00% return on equity.

What business factors shaped Lehar Footwears Q2 Results FY27?

Ans. The disclosed factors are a 22.00% return on equity, a 21.78% return on capital employed and a decline in both revenue and net profit, as the Key Business Factors section details.

What are the key risks after Lehar Footwears Q2 Results FY27?

Ans. The data points to debt at 0.50 times total assets in FY26 and volatile quarterly net profit between Rs 2.13 Cr and Rs 7.29 Cr, so the Key Risks section also flags a lower margin.

What is the outlook after Lehar Footwears Q2 Results?

Ans. No management guidance is supplied, so the FY27 outlook depends on coming quarters, with net profit of Rs 4.58 Cr as the reference point. This is why the Outlook section stays limited to the numbers.

Where can I find the complete Lehar Footwears Q2 Results FY27 data?

Ans. The complete data sits in the Financial Highlights table of this article, which lists revenue and net profit for the quarter. You can also track Lehar Footwears on the Univest Screener and Univest app.