Essen Speciality Films Q2 Results FY27: Revenue Falls 40.21%, PAT Turns to Rs 0.28 Cr Loss, Revenue Rs 28.91 Cr, PAT Rs -0.28 Cr

Essen Speciality Films Ltd (ESFL) Q2 Results FY27 announced on 20 October 2026, covering the company's financial performance for the July to September 2026 quarter. Essen Speciality Films Q2 Results FY27 were declared on a standalone basis, with revenue at Rs 28.91 Cr against Rs 48.35 Cr in the same quarter last year, while net profit moved to Rs -0.28 Cr from Rs 5.19 Cr. The results date confirms the filing timing and the standalone results basis used in this quarterly results update.

Essen Speciality Films Q2 Results FY27 offer a clear results analysis of the company's latest quarter, with the article focusing on financial highlights, business drivers, outlook and risks. For readers following the plastics and speciality films space, this standalone filing provides the numbers that matter most and hands over to the Financial Highlights section.

Click Here – Get Free Investment Predictions

Essen Speciality Films Q2 Results FY27: Financial Highlights

Metric	Q2 FY27 (Sep 26)	Q2 FY26 (Sep 25)	YoY Change
Revenue	Rs 28.91 Cr	Rs 48.35 Cr	-40.21% YoY
Net Profit (PAT)	Rs -0.28 Cr	Rs 5.19 Cr	-105.39% YoY

Source: company filing for Essen Speciality Films Q2 Results FY27, 20 October 2026. Figures in Rs Crore.

Key Takeaways from Essen Speciality Films Q2 Results: What Stands Out

• Revenue fell sharply: Q2 FY27 revenue came in at Rs 28.91 Cr, down 40.21% YoY from Rs 48.35 Cr, marking the main swing in quarterly results.
• Net profit turned negative: Net profit shifted from Rs 5.19 Cr to Rs -0.28 Cr, so the company reported a loss in the latest quarter.
• Standalone results basis: Essen Speciality Films Q2 Results FY27 were declared on a standalone basis, which matters when comparing this period with earlier filings.
• Risk focus stays on revenue recovery: The next update will matter for confirming whether the current quarterly results trend stabilises or stays weak in FY27.

Essen Speciality Films Q2 Results FY27: Performance Analysis

Essen Speciality Films Q2 Results FY27 show a weaker quarter on both top and bottom lines. Revenue of Rs 28.91 Cr was lower by 40.21% YoY, while net profit of Rs -0.28 Cr compares with Rs 5.19 Cr in the year-ago quarter. For investors reading the results analysis, the key point is that the quarter moved from profit to loss on a standalone basis.

The same quarterly results also show that the company's profit line, as disclosed in the filing, moved in the same direction as revenue. Essen Speciality Films Q2 Results FY27 therefore need to be read as a quarter of compression rather than expansion, with YoY growth negative on the numbers that matter most. The next result set will be watched for whether revenue stabilises and whether net profit returns to positive territory.

In that sense, Essen Speciality Films Q2 Results FY27 are best treated as a snapshot of the current results analysis rather than a signal of any longer trend on their own. What follows is the business factors section, which explains the disclosed numbers using only the factors provided in the filing.

Check the Univest Screener for live results data

Key Business Factors This Quarter

Revenue decline – Revenue declined 40.2% year on year to Rs 28.91 Cr in the latest quarter. That single change shaped the quarter most clearly, and it sets up the rest of the quarterly results discussion.

Net loss reported – The company reported a net loss of Rs 0.28 Cr in the latest quarter. This is the clearest bottom-line outcome in Essen Speciality Films Q2 Results FY27 and it directly explains the negative net profit reading.

Margin and return pressure – Net profit margin narrowed to -1.0% from 10.7% in the comparison quarter, while return on equity stood at -2.70% in FY26. Those disclosed metrics help frame the results analysis without adding any cause beyond the filing.

FY27 Outlook After Essen Speciality Films Q2 Results

The FY27 outlook after Essen Speciality Films Q2 Results FY27 remains tied to the next set of disclosed quarterly results and the company's ability to rebuild revenue and net profit from the current base. Since the filing provides no explicit guidance, the most factual reading is that future performance will depend on subsequent quarters and the same business conditions reflected in this results analysis.

Essen Speciality Films Q2 Results FY27 also remind investors to track whether the standalone results basis continues to show pressure in revenue and profitability. For FY27, net profit will matter most in the coming quarters because the latest filing shows a loss, and the next disclosure will be the clearest test of any change in trend.

Key Risks to Watch After Essen Speciality Films Q2 Results FY27

Revenue volatility

Revenue fell 40.21% YoY to Rs 28.91 Cr, so the main risk after Essen Speciality Films Q2 Results FY27 is whether sales remain uneven in the next quarter. Sustained weakness would keep quarterly results under pressure.

Profitability pressure

Net profit moved from Rs 5.19 Cr to Rs -0.28 Cr, which means the company is operating with a loss in the latest period. That keeps YoY growth negative for net profit and remains central to the results analysis.

Margin and return profile

Net profit margin narrowed to -1.0% from 10.7%, and return on equity was -2.70% in FY26. Those figures do not explain why the change happened, but they show where attention stays after the quarterly results.

Download the Univest iOS App or Univest Android App to track quarterly results as they are declared.

Conclusion

Essen Speciality Films Q2 Results FY27 show a standalone quarterly results update with revenue of Rs 28.91 Cr and net profit at Rs -0.28 Cr, both weaker than the year-ago period. The results basis, figures and filing date together frame the latest results analysis, and investors should consult a SEBI-registered advisor before acting.

Frequently Asked Questions on Essen Speciality Films Q2 Results FY27

What are Essen Speciality Films Q2 Results FY27?

Ans. Essen Speciality Films Q2 Results FY27 refer to the company's standalone quarterly results for July to September 2026. They show revenue of Rs 28.91 Cr and net profit of Rs -0.28 Cr, as covered in the article.

What is the results date for Essen Speciality Films Q2 Results FY27?

Ans. Essen Speciality Films Q2 Results FY27 were declared on 20 October 2026. That results date appears in the opening section and supports the standalone results analysis.

What revenue was reported in Essen Speciality Films Q2 Results FY27?

Ans. Essen Speciality Films reported revenue of Rs 28.91 Cr in Q2 FY27. Compared with Rs 48.35 Cr a year earlier, the Financial Highlights section shows a 40.21% YoY decline.

What net profit was reported in Essen Speciality Films Q2 Results FY27?

Ans. Essen Speciality Films Q2 Results FY27 showed net profit of Rs -0.28 Cr, meaning the company posted a loss. The Performance Analysis section compares this with Rs 5.19 Cr in the prior year quarter.

How much YoY growth did revenue show in Essen Speciality Films Q2 Results FY27?

Ans. Revenue showed -40.21% YoY growth in Essen Speciality Films Q2 Results FY27. The Key Takeaways section highlights that this decline was the biggest change in the quarterly results.

Did net profit rise or fall in Essen Speciality Films Q2 Results FY27?

Ans. Net profit fell in Essen Speciality Films Q2 Results FY27, moving from Rs 5.19 Cr to Rs -0.28 Cr. The Results Analysis section notes that this changed the quarter from profit to loss.

What business factors shaped Essen Speciality Films Q2 Results FY27?

Ans. Essen Speciality Films Q2 Results FY27 were shaped by a 40.2% revenue decline, a net loss of Rs 0.28 Cr and weaker margin performance. The Key Business Factors section presents those filed numbers without adding any cause.

What are the key risks after Essen Speciality Films Q2 Results FY27?

Ans. The key risks after Essen Speciality Films Q2 Results FY27 are revenue volatility, profitability pressure and weak margin or return metrics. The Key Risks section lists the same disclosed factors that investors should keep in view.

What is the outlook after Essen Speciality Films Q2 Results FY27?

Ans. The outlook after Essen Speciality Films Q2 Results FY27 depends on future quarterly results and whether revenue and net profit improve from current levels. The FY27 Outlook section keeps the view tied to disclosed data only.

Where can I find the complete Essen Speciality Films Q2 Results FY27 data?

Ans. Essen Speciality Films Q2 Results FY27 data is covered across the article's Quick Answer, Highlights and Analysis sections. The Financial Highlights table inserted below the heading contains the core revenue and profit figures.