Standalone Financial Performance (All figures in ₹ lakhs)

Quarter Ended September 30, 2026:

  • Net Sales/Income from Operations: ₹1,429.33
  • Other Income: ₹259.93
  • Total Income: ₹1,689.26
  • Total Expenses: ₹1,484.33
  • Profit Before Tax: ₹73.26
  • Total Tax Expenses: ₹22.70
  • Profit for the Period: ₹50.56
  • Basic EPS: ₹0.05
  • Diluted EPS: ₹0.05

Half Year Ended September 30, 2026:

  • Net Sales/Income from Operations: ₹3,296.90
  • Other Income: ₹447.52
  • Total Income: ₹3,744.42
  • Total Expenses: ₹3,453.67
  • Profit Before Tax: ₹103.21
  • Total Tax Expenses: ₹31.17
  • Profit for the Period: ₹144.25
  • Basic EPS: ₹0.14
  • Diluted EPS: ₹0.14

Comparative Figures (Quarter):

  • Q2 FY2026 Net Sales: ₹1,429.33 vs Q2 FY2025: ₹1,837.91
  • Q2 FY2026 Profit: ₹50.56 vs Q2 FY2025: ₹46.31

Consolidated Financial Performance (All figures in ₹ lakhs)

Quarter Ended September 30, 2026:

  • Net Sales/Income from Operations: ₹2,489.00
  • Other Income: ₹179.87
  • Total Income: ₹2,668.87
  • Total Expenses: ₹2,568.07
  • Profit Before Tax: ₹100.83
  • Total Tax Expenses: ₹9.80
  • Profit for the Period: ₹91.03
  • Share of Profit from Associates/JV: ₹32.41
  • Minority Interest: ₹2.62
  • Basic EPS: ₹0.04
  • Diluted EPS: ₹0.04

Half Year Ended September 30, 2026:

  • Net Sales/Income from Operations: ₹5,393.21
  • Other Income: ₹360.00
  • Total Income: ₹5,753.21
  • Total Expenses: ₹5,573.32
  • Profit Before Tax: ₹173.27
  • Total Tax Expenses: ₹31.17
  • Profit for the Period: ₹142.10
  • Basic EPS: ₹0.07
  • Diluted EPS: ₹0.07

Balance Sheet Position (Standalone as of September 30, 2026)

  • Total Assets: ₹14,095.36 lakh
  • Non-Current Assets: ₹3,498.77 lakh
  • Current Assets: ₹10,596.59 lakh
  • Equity Share Capital: ₹2,064.12 lakh
  • Other Equity: ₹6,659.45 lakh
  • Total Equity: ₹8,723.57 lakh
  • Non-Current Liabilities: ₹865.34 lakh
  • Current Liabilities: ₹4,506.45 lakh

Cash Flow Statement (Standalone H1 FY2026)

  • Net Cash from Operating Activities: (₹281.11) lakh
  • Net Cash from Investing Activities: (₹35.37) lakh
  • Net Cash from Financing Activities: ₹427.97 lakh
  • Net Increase in Cash: ₹111.49 lakh
  • Closing Cash Balance: ₹280.48 lakh

Subsidiaries and Associates

The consolidated results include:

  • AKI UK Limited (subsidiary)
  • AKI CASTIL SHOES LLP (associate)

The review report notes that interim financial statements of AKI UK Limited were not reviewed by the auditors, while AKI CASTIL SHOES LLP's financials were not material to the group.