The company had posted a standalone net profit of Rs 11.43 crore in the July-September quarter last fiscal.
Net sales during the quarter under review stood at Rs 375.65 crore, while in the same quarter last fiscal it was Rs 349.78 crore, the company said in a BSE filing.
Trent Ltd said the results of the quarter were not comparable with the corresponding period of previous fiscal, which included a net exceptional gain .
"Results for the half year ended September 2015 are not comparable with results of corresponding half year of the previous year which included net exceptional gain of Rs 70.10 crore. Exceptional income Rs 0.28 crore for the quarter ended September 30, 2015 represents write back of excess provision for contingency made in the prior years," the company said.