News ArticleData Patterns (India) Limited Announces Unaudited Q2 and H1 FY2026-27 Financial Results with Independent Auditor Review
Board approves standalone and consolidated financials for September 30, 2026; Deloitte provides Limited Review Reports confirming compliance with accounting standards
Data Patterns (India) Limited announced its unaudited standalone and consolidated financial results for the quarter and half-year ended September 30, 2026. The results were reviewed and approved by the Board of Directors and include the performance of its subsidiary ST Advanced Composites Private Limited, as confirmed by the independent auditor Deloitte Haskins & Sells through a Limited Review Report.
Data Patterns (India) Limited
Financial Results
Data Patterns (India) Limited reported its unaudited standalone and consolidated financial results for the quarter and half-year ended September 30, 2026. These results were approved by the Board of Directors on November 6, 2026, and reviewed by the independent auditor Deloitte Haskins & Sells, which provided a Limited Review Report confirming compliance with applicable accounting standards.
The unaudited financial results cover both the standalone operations of Data Patterns (India) Limited and its consolidated results including its subsidiary, ST Advanced Composites Private Limited.
The independent auditor conducted the review in accordance with the Standard on Review Engagements (SRE) 2410 and found no material misstatements or deviations in the financial statements from Indian Accounting Standards (Ind AS) 34 for Interim Financial Reporting.
The audit scope for the consolidated financials included consideration of the subsidiary's financial information, which was also reviewed by another auditor, with no adjustments required in the consolidated results.
The Board meeting commenced at 2:30 p.m. and concluded at 5:30 p.m. on November 6, 2026, during which these results were approved and decisions communicated to stock exchanges as per SEBI regulations.
Highlights
- Unaudited standalone and consolidated financial results for Q2 and H1 FY2026-27 approved on November 6, 2026.
- Results prepared according to Indian Accounting Standard 34 (Ind AS 34) for interim financial reporting.
- Independent auditor Deloitte Haskins & Sells issued Limited Review Reports with no qualifications or modifications.
- Consolidated results include Data Patterns and its subsidiary ST Advanced Composites Private Limited.
- Financial results disclosed under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
Key Data Snapshot
What happened
- Data Patterns (India) Limited’s Board of Directors approved the unaudited financial results for the quarter and half-year ended September 30, 2026, on November 6, 2026.
- The results include both standalone operations and consolidated figures including its subsidiary, ST Advanced Composites Private Limited.
- The company complied with Regulation 33 of SEBI listing regulations by publicly disclosing the results along with the Limited Review Report from its auditor.
Key details
- The Limited Review Report was issued by Deloitte Haskins & Sells, confirming that the financial statements are prepared according to Indian Accounting Standard 34 (Interim Financial Reporting) and that no material misstatement was identified.
- The consolidated results include subsidiary’s financial data reviewed by another auditor, with total assets of Rs. 11.90 crores and a net loss of Rs. 0.15 crores for the period.
- The Board meeting lasted from 2:30 p.m. to 5:30 p.m. on November 6, 2026.
Regulatory and governance context
- These filings were made under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, particularly Regulation 33 concerning disclosure of quarterly and half-yearly financial results.
- The company’s financial reporting complies with applicable accounting principles generally accepted in India.
Highlights
- Unaudited standalone and consolidated financial results for Q2 and H1 FY2026-27 approved on November 6, 2026.
- Results prepared according to Indian Accounting Standard 34 (Ind AS 34) for interim financial reporting.
- Independent auditor Deloitte Haskins & Sells issued Limited Review Reports with no qualifications or modifications.
- Consolidated results include Data Patterns and its subsidiary ST Advanced Composites Private Limited.
- Financial results disclosed under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
Disclosures
- SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
- Regulation 33 of SEBI Listing Obligations and Disclosure Requirements Regulations 2015
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