Key Quantitative Figures (Rs. in Lacs, except EPS)

Financial Performance for Quarter Ended 30th June 2026 (Un-audited):

  • Total Income: ₹38.93
  • Revenue from Operations: Not reported/zero (implied from table structure).
  • Other Income: ₹38.93
  • Total Expenses: ₹30.42
  • Employee benefits expense: ₹21.05
  • Finance costs: ₹0.03
  • Depreciation and amortisation expense: ₹0.91
  • Power & Fuel Expense: ₹0.51
  • Other Expenses: ₹7.92
  • Profit before tax (PBT): ₹8.51
  • Tax Expense: ₹0.00
  • Current Tax: ₹3.73
  • Deferred Tax: ₹(0.50) [Note: The tax expense breakdown sums to ₹3.23, but the total is stated as ₹0.00, indicating a potential presentation or calculation nuance].
  • Profit for the period (from continuing operations): ₹4.78
  • Earnings Per Share (EPS) - Basic & Diluted: ₹0.07
  • Paid-up Equity Share Capital: ₹681.44 Lacs (Face Value ₹10/- each)

Comparative Figures:

  • Quarter Ended 31st March 2026 (Audited): Net Loss of ₹(9.25) Lacs, EPS of ₹(0.14).
  • Quarter Ended 30th June 2025 (Un-audited): Net Profit of ₹11.02 Lacs, EPS of ₹0.16.
  • Year Ended 31st March 2026 (Audited): Net Profit of ₹4.50 Lacs, EPS of ₹0.07.

Dates of Action

  • Financial Period: Quarter ended 30th June 2026.
  • Board Meeting Date: 13th August 2026.
  • Filing Date: 13th August 2026.

Parties Involved

  • Board of Directors: Approved the results.
  • Audit Committee: Reviewed the results.
  • Statutory Auditors: Kamboj Malhotra & Associates, Chartered Accountants (Firm Regn. No. 015949N), who performed a limited review.
  • Company Secretary: Harpreet Kaur (ACS 49237), who signed the filing.
  • Chairman & Managing Director: Rajneesh Oswal (DIN: 00002668), who signed the financial results.

Financial and Operational Impact

  • The company reported a profitable quarter with a net profit of ₹4.78 lacs, a significant improvement from the net loss of ₹9.25 lacs in the immediate previous quarter (Q4 FY2026).
  • The results are primarily driven by Other Income, as Revenue from Operations appears to be nil or not reported. The company's main expenses are employee benefits.
  • There is no impact from discontinued operations; all activity is from continuing operations.
  • The company has only one reportable segment: Textiles.

Auditor's Review and Emphasis of Matter

The statutory auditors, Kamboj Malhotra & Associates, issued a report on the limited review of the quarterly results. Their conclusion states that based on their review, nothing has come to their attention to suggest the results are not prepared properly per Ind AS and SEBI LODR requirements.

However, they included an Emphasis of Matter paragraph noting that the provision for gratuity and leave with wages liability has been made on an estimated basis for the quarter. Any shortfall or excess versus a final actuarial valuation will be adjusted in the annual audited accounts for FY 2026-27. The auditor's conclusion is not qualified based on this matter.

Notes to the Financial Results

1. The Company has only one reportable segment: Textiles.

2. The financial results are prepared in accordance with Ind AS.

3. The company does not have any subsidiary/associate/joint venture companies.

4. Previous period figures have been regrouped/rearranged where necessary.

5. Other income and other expenses include gains/(losses) on the fair valuation of investments measured at fair value through profit and loss, though specific amounts for the current quarter are not detailed in the provided text.