Date: 7th September, 2026

Financial Results (Standalone)

Period: Quarter Ended 30th June 2026 (Unaudited)

Currency: Indian Rupees (₹ in lakhs)

Income Statement Highlights:

  • Revenue from Operations: ₹2,993.31 (Q1 FY2026: ₹2,618.80; Q4 FY2026: ₹3,440.02)
  • Other Income: ₹57.32 (Q1 FY2026: ₹50.11; Q4 FY2026: ₹122.31)
  • Total Income: ₹3,050.62 (Q1 FY2026: ₹2,668.90; Q4 FY2026: ₹3,562.33)
  • Total Expenses: ₹2,946.51 (Q1 FY2026: ₹2,841.96; Q4 FY2026: ₹3,502.46)
  • Profit / (Loss) before tax: ₹104.12 (Q1 FY2026: Loss of ₹173.06; Q4 FY2026: ₹59.87)
  • Tax Expense (Deferred Tax): ₹44.32 (Q1 FY2026: Credit of ₹49.41; Q4 FY2026: ₹98.84)
  • Profit / (Loss) for the period: ₹59.80 (Q1 FY2026: Loss of ₹123.65; Q4 FY2026: Loss of ₹38.97)
  • Comprehensive Income for the period: ₹60.84 (Q1 FY2026: Loss of ₹122.95; Q4 FY2026: Loss of ₹36.94)

Expense Breakdown:

  • Cost of materials consumed: ₹2,442.26
  • Purchases of stock-in-trade: ₹176.95
  • Changes in inventories: (₹386.14)
  • Employee benefit expense: ₹143.68
  • Finance Costs: ₹7.49
  • Depreciation and amortisation expense: ₹164.65
  • Other Expenses: ₹397.62

Earnings Per Share (Face Value ₹1):

  • Basic EPS: ₹0.01 (Q1 FY2026: Loss of ₹0.02; Q4 FY2026: Loss of ₹0.005)
  • Diluted EPS: ₹0.01 (Q1 FY2026: Loss of ₹0.02; Q4 FY2026: Loss of ₹0.005)

Balance Sheet Item:

  • Paid-up Equity Share Capital: ₹7,874.68 (unchanged YoY)

Operational Context:

  • The company's operations fall under a single segment: "Spinning of Cotton Yarn".
  • There were no exceptional items or discontinuing operations during the quarter.

Board Meeting Outcomes

  • The unaudited financial results for the quarter ended June 30, 2026 were approved and taken on record by the Board of Directors at its meeting held on 7th August, 2026.

Dividend Declaration or Non-Declaration

Not Specified

KMP / Board / Auditor Changes

Not Specified

Auditor’s Report

Auditor Firm: HB Kalaria & Associates (Firm Reg. No. 104571W)

Review Type: Limited Review

Opinion: Based on their review, nothing has come to their attention that causes them to believe the statement contains any material misstatement, except for the effects of the following observations:

Other Matters (Qualifications):

  • The company has not made payment of certain statutory dues such as professional tax during the current reporting period.
  • The company did not carry out a physical inspection of its inventories during the period under review. Consequently, the auditors were unable to carry out reviewing procedures necessary to obtain adequate assurance regarding the quantities and condition of inventories.

Other Operational / Legal / Strategic Disclosures

Statement on Deviation/Variation in Fund Utilization (Rights Issue):

  • Mode of Fund Raising: Rights Issue
  • Date of Raising Funds: 7th October 2024
  • Amount Raised: ₹4874.81 lakhs
  • Report filed for Quarter ended: 30-06-2026
  • The company reported NO deviation or variation in the use of funds raised.
  • Detailed utilization against original objects:
  • Repayment of long-term unsecured loan: Original Allocation ₹345.67 lakhs; Utilized ₹320.00 lakhs; Unutilized ₹25.40 lakhs; Deviation ₹0.
  • Augmenting working capital: Original Allocation ₹3300.00 lakhs; Utilized ₹3300.00 lakhs; Deviation ₹0.
  • Corporate expense/General Corporate Purpose: A total of ₹1194.14 lakhs was allocated for corporate expense related to the issue and general corporate purpose. ₹1193.16 lakhs was utilized, with ₹19.18 lakhs unutilized. An amount of ₹18.70 lakhs was transferred from estimated issue expenses to general corporate purpose. Deviation reported as ₹0.

Outstanding Default on Loans and Debt Securities:

  • Loans from banks/financial institutions: Total amount outstanding ₹306.03 lakhs; Amount of default ₹0.
  • Unlisted debt securities: Not Applicable (NA)
  • Total financial indebtedness (including short-term and long-term debt): ₹306.03 lakhs

Notes to the Financial Results

  • The results have been prepared in accordance with Indian Accounting Standard (Ind AS) 34 and Regulation 33 of the SEBI (LODR) Regulations, 2015.
  • The company is monitoring the finalization of rules for the New Labour Codes (effective from November 21, 2025) and will provide appropriate accounting effect as developments require.