Key Quantitative Figures

Financial Results for Q2 FY27 (Quarter ended September 30, 2026):

  • Revenue from operations: ₹67.57 lakh
  • Other income: ₹0.31 lakh
  • Total income: ₹67.89 lakh
  • Total expenses: ₹66.74 lakh
  • Profit before tax: ₹1.14 lakh
  • Tax expense: ₹0.35 lakh
  • Profit after tax: ₹0.79 lakh
  • Basic and diluted EPS: ₹4.03

Financial Results for H1 FY27 (Half year ended September 30, 2026):

  • Revenue from operations: ₹126.78 lakh
  • Other income: ₹0.22 lakh
  • Total income: ₹126.99 lakh
  • Total expenses: ₹126.85 lakh
  • Profit before tax: ₹0.15 lakh
  • Tax expense: ₹0.04 lakh
  • Profit after tax: ₹0.11 lakh
  • Basic and diluted EPS: ₹0.22

Balance Sheet as of September 30, 2026:

  • Total assets: ₹346.95 lakh
  • Total equity: ₹267.08 lakh
  • Paid-up equity share capital: ₹19.76 lakh (face value ₹10 each)
  • Other equity: ₹247.32 lakh

Buyback Details

  • Buyback size: Aggregate amount not exceeding ₹3.25 crore (₹3,25,00,000)
  • Buyback price: ₹130 per equity share
  • Maximum shares: 2,50,000 equity shares
  • Percentage of capital: 12.69% of total paid-up equity share capital
  • Reservation: 15% of shares reserved for small shareholders
  • Method: Tender offer route through stock exchange mechanism

Dates of Action

  • Board meeting date: October 30, 2026 (commenced at 3:30 PM, concluded at 3:51 PM)
  • EGM date: December 2, 2026, at 12:00 noon via Video Conference
  • Record date: To be decided subsequently for determining eligibility

Parties Involved

  • Statutory Auditors: D K P & Associates (Firm Registration No 126305W)
  • Buyback Manager: Saffron Capital Advisors Private Limited
  • Scrutinizer: Mr. Pramod S. Shah, Pramod Shah & Associates
  • E-voting service provider: Bigshare Services Private Limited
  • Compliance Officer: Ms. Binita Sharad Gosalia, Company Secretary

Committee Appointments

Buyback Committee Members:

1. Mr. Shahin Nand Khemani - Managing Director

2. Mr. Rahul Ashok Khemani - Wholetime Director & CFO

3. Mr. Siddharth Ashok Khemani - Non-Executive Director

Financial Impact

  • The buyback represents 12.28% of fully paid-up equity share capital and free reserves as per audited financial statements as at March 31, 2026
  • Expenses including brokerage costs, fees, taxes, stamp duty, and other incidental expenses are excluded from the ₹3.25 crore buyback size
  • Promoters and promoter group members have stated their intention not to participate in the buyback

Capital Structure Impact

  • Pre-buyback shareholding pattern (as of September 30, 2026):
  • Promoters & Promoter Group: 11,82,304 shares (60.00%)
  • Financial Institutions/Banks: 1,100 shares (0.06%)
  • Others (Public): 7,87,096 shares (39.94%)
  • Total: 19,70,500 shares (100.00%)
  • Post-buyback shareholding pattern will be ascertained after completion of buyback

Additional Information

  • The company's main business segment is manufacturing of polyester texturised yarn
  • The company has no Subsidiary, Associate or Joint Venture companies as on September 30, 2026
  • The financial results have been reviewed by the Audit Committee and approved by the Board
  • Documents available on company website and BSE website