Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended 30th September 2026

Nature of Filing / Announcement: Outcome of Board Meeting and Unaudited Standalone Financial Results

Audit Opinion:

Qualified Opinion

Auditor’s Comment:

The auditor issued a qualified opinion stating they were unable to obtain sufficient appropriate review evidence to provide a basis for a review opinion. The company had not carried out an inspection of its fixed assets and had not maintained a register of fixed assets during the period. The company also had not carried out an inspection of its inventories during the period. The auditor was unable to carry out reviewing procedures necessary to obtain adequate assurance regarding the quantities and condition of both fixed assets and inventories.

Key Financial Highlights [Rs. in lakhs]:

Standalone Results:

Quarter Ended 30th September 2026:

  • Revenue from Operations: ₹3,569.05 (vs. ₹2,234.18 in Q2 FY26, +59.8% YoY)
  • Total Income: ₹3,633.06 (vs. ₹2,280.98 in Q2 FY26)
  • Net Profit: ₹30.45 (vs. Net Loss of ₹196.82 in Q2 FY26)
  • EPS: ₹0.004 (vs. -₹0.02 in Q2 FY26)

Half Year Ended 30th September 2026:

  • Revenue from Operations: ₹6,562.36 (vs. ₹4,852.98 in H1 FY26)
  • Total Income: ₹6,683.68 (vs. ₹4,949.88 in H1 FY26)
  • Net Profit: ₹90.25 (vs. Net Loss of ₹320.47 in H1 FY26)
  • EPS: ₹0.01 (vs. -₹0.04 in H1 FY26)

Balance Sheet Position as at 30th September 2026:

  • Paid-up Equity Share Capital: ₹7,874.68 lakhs
  • Other Equity: ₹304.01 lakhs (vs. ₹211.68 lakhs as at 31st March 2026)
  • Cash and Cash Equivalents: ₹6.50 lakhs
  • Bank Balances other than cash equivalents: ₹61.21 lakhs
  • Total Debt:
  • Long-Term Borrowings: ₹292.68 lakhs
  • Short-Term Borrowings: ₹148.43 lakhs
  • Total Debt: ₹441.11 lakhs

Segment-wise Performance:

The company's operations fall under a single segment "Spinning of Cotton Yarn." Segment reporting is not applicable as per Indian Accounting Standard (Ind AS) 108 - Segment Reporting.

Corporate Actions:

Not Specified

Other Significant Information:

  • The board meeting commenced at 2:00 p.m. and concluded at 2:45 p.m.
  • The financial results have been prepared in accordance with Indian Accounting Standards 34 "Interim Financial Reporting" (Ind AS 34).
  • Figures of previous reporting periods have been regrouped/reclassified wherever necessary to correspond with current period figures.