boAt reported a 38% year-on-year increase in FY26 profit to Rs 84.5 crore despite a 4.6% decline in revenue to Rs 2,931 crore. Improved ROCE, lower inventory and warranty costs, and a debt-free cash position highlight stronger financial discipline. The company also returned its wearables business to profitability and plans to expand into projectors, personal grooming, charging solutions and other lifestyle technology categories under its “boAt 2.0” strategy. With IPO plans underway, boAt is shifting its focus from topline growth toward profitability and sustainable expansion.