Board Meeting Details

The Board of Directors meeting was held on Monday, 26th October, 2026 at the Registered Office of the Company. The meeting commenced at 3:00 P.M. and concluded at 6:00 P.M.

Key Decisions Approved

The Board considered and approved:

  • Standalone Unaudited Financial Results for the Quarter and Half-year ended on 30th September, 2026
  • Consolidated Unaudited Financial Results for the Quarter and Half-year ended on 30th September, 2026
  • Limited Review Report for both standalone and consolidated results

Financial Results Overview (Standalone)

Quarter Ended September 30, 2026 (Unaudited)

  • Revenue From Operations: ₹354.16 lakh
  • Other Income: ₹112.64 lakh
  • Total Revenue (Net): ₹466.80 lakh
  • Total Expenses: ₹537.85 lakh
  • Profit/(Loss) before tax: (₹71.05) lakh
  • Tax Expenses: (₹16.69) lakh
  • Net Profit/(Loss) for the period: (₹54.36) lakh
  • Basic & Diluted EPS: (₹0.0046)

Half-Year Ended September 30, 2026 (Unaudited)

  • Revenue From Operations: ₹639.51 lakh
  • Other Income: ₹123.91 lakh
  • Total Revenue (Net): ₹763.42 lakh
  • Total Expenses: ₹680.00 lakh
  • Profit/(Loss) before tax: ₹83.42 lakh
  • Tax Expenses: ₹24.70 lakh
  • Net Profit/(Loss) for the period: ₹58.72 lakh
  • Basic & Diluted EPS: ₹0.0050

Financial Results Overview (Consolidated)

Quarter Ended September 30, 2026 (Unaudited)

  • Revenue From Operations: ₹814.52 lakh
  • Other Income: ₹112.64 lakh
  • Total Revenue (Net): ₹927.16 lakh
  • Total Expenses: ₹968.07 lakh
  • Profit/(Loss) before tax: (₹40.91) lakh
  • Tax Expenses: (₹10.73) lakh
  • Net Profit/(Loss) for the period: (₹30.18) lakh
  • Basic & Diluted EPS: (₹0.0026)

Half-Year Ended September 30, 2026 (Unaudited)

  • Revenue From Operations: ₹1,099.87 lakh
  • Other Income: ₹123.91 lakh
  • Total Revenue (Net): ₹1,223.78 lakh
  • Total Expenses: ₹1,110.22 lakh
  • Profit/(Loss) before tax: ₹113.56 lakh
  • Tax Expenses: ₹30.66 lakh
  • Net Profit/(Loss) for the period: ₹82.90 lakh
  • Basic & Diluted EPS: ₹0.0070

Capital Structure Changes

  • Paid-up Equity Share Capital increased significantly to ₹11,800.68 lakh as of September 30, 2026 from ₹2,800.68 lakh as of March 31, 2026
  • Face Value of Equity Share remains ₹10.00
  • The increase is due to the company having a wholly owned subsidiary from 10th September, 2026

Balance Sheet Highlights (Standalone as at September 30, 2026)

  • Total Assets: ₹12,815.15 lakh
  • Property, Plant & Equipment: ₹58.82 lakh
  • Inventories: ₹1,124.65 lakh
  • Current Investments: ₹9,003.08 lakh
  • Trade Receivables: ₹825.72 lakh
  • Total Equity: ₹11,977.07 lakh
  • Non-Current Borrowings: ₹256.52 lakh

Balance Sheet Highlights (Consolidated as at September 30, 2026)

  • Total Assets: ₹14,444.98 lakh
  • Property, Plant & Equipment: ₹652.22 lakh
  • Intangible Assets: ₹7,742.96 lakh
  • Inventories: ₹2,829.11 lakh
  • Total Equity: ₹12,001.24 lakh
  • Non-Current Borrowings: ₹638.89 lakh
  • Current Borrowings: ₹1,098.48 lakh

Cash Flow Statements

Both standalone and consolidated cash flow statements are provided for the periods ended September 30, 2026, prepared under the indirect method as per Ind AS 7.

Audit and Compliance

  • The financial results have been reviewed by the Audit Committee and approved by the Board of Directors
  • Prepared in accordance with India Accounting Standards (Ind AS) prescribed under Section 133 of The Companies Act, 2013
  • Statutory auditors MARKS&CO. have carried out a Limited Review Report as per Regulation 33 of SEBI LODR Regulations, 2015
  • The auditors issued an unmodified review conclusion for both standalone and consolidated results

Segment Information

The company operates in one primary segment: "Trading in Textiles" (Ind AS 108 on segment reporting is not applicable).

Subsidiary Information

The company acquired a wholly owned subsidiary effective from 10th September, 2026, which is reflected in the consolidated financial results from that date.