Standalone Financial Results (₹ in Lakhs)

Income Statement Highlights

  • Net Sales/Income from Operations: ₹1,867.62 lakh for Q1 FY27 (Q4 FY26: ₹2,167.62 lakh; Q1 FY26: ₹1,136.46 lakh)
  • Other Income: ₹131.67 lakh for Q1 FY27 (Q4 FY26: ₹113.75 lakh; Q1 FY26: ₹128.77 lakh)
  • Total Income: ₹1,999.29 lakh for Q1 FY27 (Q4 FY26: ₹2,281.37 lakh; Q1 FY26: ₹1,265.23 lakh)

Expense Breakdown

  • Cost of material consumed: ₹870.00 lakh
  • Purchase of stock-in-trade: ₹523.71 lakh
  • Change in inventories: ₹118.78 lakh (increase)
  • Employees benefits expense: ₹84.62 lakh
  • Finance Cost: ₹48.73 lakh
  • Depreciation and amortisation: ₹41.83 lakh
  • Power and fuel: ₹24.54 lakh
  • Other expenses: ₹257.13 lakh
  • Total Expenses: ₹1,969.34 lakh

Profitability Metrics

  • Profit Before Exceptional Items & Tax: ₹29.95 lakh
  • Exceptional Items: Charge of ₹6.65 lakh
  • Profit Before Tax: ₹23.30 lakh (Q4 FY26: ₹88.59 lakh; Q1 FY26: ₹30.36 lakh)
  • Total Tax Expenses: ₹8.47 lakh
  • Profit for the period: ₹14.83 lakh (Q4 FY26: ₹58.24 lakh; Q1 FY26: ₹20.77 lakh)

Capital Structure and Per Share Data

  • Paid Up Equity Share Capital: ₹2,064.12 lakh (unchanged)
  • Other Equity: ₹6,577.69 lakh
  • Face Value per share: ₹2.00
  • Basic EPS: ₹0.01 (Q4 FY26: ₹0.06; Q1 FY26: ₹0.02)
  • Diluted EPS: ₹0.01 (Q4 FY26: ₹0.06; Q1 FY26: ₹0.02)

Consolidated Financial Results (₹ in Lakhs)

Key Consolidated Figures

  • Net Sales/Income from Operations: ₹2,904.21 lakh
  • Other Income: ₹180.13 lakh
  • Total Income: ₹3,084.34 lakh
  • Total Expenses: ₹3,005.25 lakh
  • Profit Before Tax: ₹72.44 lakh (after exceptional item charge of ₹6.65 lakh)
  • Total Tax Expenses: ₹21.37 lakh
  • Profit for the period: ₹51.07 lakh
  • Minority Interest: ₹3.76 lakh
  • Basic EPS: ₹0.05
  • Diluted EPS: ₹0.05

Notes to Financial Results

1. The financial results were reviewed by the audit committee and approved by the board of directors at its meeting held on Tuesday, August 11, 2026.

2. Prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under section 133 of the Companies Act, 2013.

3. IND AS 108 relating to segment-wise reporting is not applicable as the company operates in only one primary segment: Leather & Leather Goods.

4. Previous year/quarter figures have been regrouped/rearranged wherever necessary.

5. The Statutory Auditors have carried out a limited review of the financial results for the quarter ended June 30, 2026.

Auditor's Limited Review Report

Standalone Results

RK Parmarthi & Co., Chartered Accountants (FRN: 001121C), conducted a limited review of the standalone unaudited financial results pursuant to Regulation 33 of SEBI LODR Regulations, 2015. Based on their review, nothing has come to their attention that causes them to believe that the statement contains any material misstatement.

Consolidated Results

The same auditor reviewed the consolidated unaudited financial results, which include:

  • Subsidiary: AKI UK Limited (Group's share: Total assets GBP 413,396.21; Revenue GBP 256,868.67; Net profit before tax GBP 4,016.17 for the quarter)
  • Associate: AKI CASTIL SHOES LLP (Group's share: Total assets ₹14,228.36 lakh; Revenue ₹761.83 lakh; Net profit after tax ₹37.57 lakh for the quarter)

The interim financial statements of AKI UK Limited were reviewed by branch auditors, while those of AKI CASTIL SHOES LLP were not reviewed by their auditors but were considered not material to the Group.