Standalone Financial Results (₹ in Lakhs)
Income Statement:
- Net Sales/Income from Operations: ₹1,867.62 (Q1 FY27) vs ₹1,136.46 (Q1 FY26) - 64.3% increase YoY
- Other Income: ₹131.67 (Q1 FY27) vs ₹128.77 (Q1 FY26)
- Total Income: ₹1,999.29 (Q1 FY27) vs ₹1,265.23 (Q1 FY26)
Expenses Breakdown:
- Cost of material consumed: ₹870.00
- Purchase of stock-in-trade: ₹523.71
- Change in inventories: ₹118.78
- Employees benefits expense: ₹84.62
- Finance Cost: ₹48.73
- Depreciation and amortization: ₹41.83
- Power and fuel: ₹24.54
- Other expenses: ₹257.13
- Total Expenses: ₹1,969.34
Profitability:
- Profit Before Exceptional Items & Tax: ₹29.95
- Exceptional Items: ₹(6.65)
- Profit Before Tax: ₹23.30
- Total Tax Expenses: ₹8.47
- Profit for the period: ₹14.83 (vs ₹20.77 in Q1 FY26 - 28.6% decrease)
Capital Structure:
- Paid Up Equity Share Capital: ₹2,064.12 lakh
- Other Equity: ₹6,577.69 lakh
- Face Value per share: ₹2.00
Earnings Per Share:
- Basic EPS: ₹0.01
- Diluted EPS: ₹0.01
Consolidated Financial Results (₹ in Lakhs)
Income Statement:
- Net Sales/Income from Operations: ₹2,904.21 (Q1 FY27) vs ₹1,766.34 (Q1 FY26) - 64.4% increase YoY
- Other Income: ₹180.13
- Total Income: ₹3,084.34
Expenses Breakdown:
- Cost of material consumed: ₹1,131.75
- Purchase of stock-in-trade: ₹835.36
- Change in inventories: ₹347.87
- Employees benefits expense: ₹159.73
- Finance Cost: ₹49.46
- Depreciation and amortization: ₹48.22
- Power and fuel: ₹26.06
- Other expenses: ₹406.80
- Total Expenses: ₹3,005.25
Profitability:
- Profit Before Exceptional Items & Tax: ₹79.09
- Exceptional Items: ₹(6.65)
- Profit Before Tax: ₹72.44
- Total Tax Expenses: ₹21.37
- Profit for the period from Continuing Operations: ₹51.07 (vs ₹23.04 in Q1 FY26 - 121.7% increase)
- Share of Profit of associates and joint venture: ₹45.39
- Minority Interest: ₹3.76
Capital Structure:
- Paid Up Equity Share Capital: ₹2,064.12 lakh
- Other Equity: ₹8,019.02 lakh
- Face Value per share: ₹2.00
Earnings Per Share:
- Basic EPS: ₹0.05
- Diluted EPS: ₹0.05
Subsidiary and Associate Details
The consolidated results include:
1. AKI UK Limited (Subsidiary):
- Total Assets: GBP 413,396.21 as of June 30, 2026
- Total Revenue: GBP 256,868.67 for the quarter
- Net Profit Before Tax: GBP 4,016.17 for the quarter
- Cash Flows (net): GBP 13,951.96
2. AKI CASTIL SHOES LLP (Associate):
- Total Assets: ₹14,228.36 lakh as of June 30, 2026
- Total Revenue: ₹761.83 lakh for the quarter
- Net Profit After Tax: ₹37.57 lakh for the quarter
Additional Notes
- IND AS 108 relating to segment-wise reporting is not applicable as the company operates in only one primary segment: Leather & Leather Goods
- Previous year/quarter figures have been regrouped/rearranged where necessary
- The statutory auditors issued an unmodified review opinion on both standalone and consolidated results