Key Decisions and Financial Results
The Board of Directors meeting, which commenced at 10:00 AM and concluded at 17:50 PM, considered and approved the following items:
1. Approval of Unaudited Financial Results: The Board approved the unaudited standalone and consolidated financial results for the quarter and half year ended September 30, 2026.
- The statutory auditors, V Narayaswami & Co. (FRN: 027417S), have carried out a limited review of these results.
- A certificate under Regulation 33(2)(a) of the SEBI (LODR) Regulations, 2015, signed by Managing Director Mr. R. Premchander and CFO Mr. K. Elango, was provided, confirming the results do not contain any false or misleading statements.
- Arrangements were made to publish the results in the newspapers Trinity Mirror (English) and Makkal Kural (Tamil) on October 31, 2026.
- The results are also available on the company's website at www.amarjothi.net.
2. Resignation of Senior Management Personnel: The Board considered and accepted the resignation of Mr. V.E. Selvaraj from his position as General Manager (Operations & Admin) and as a Senior Management Personnel (SMP). The resignation was tendered due to personal reasons and is effective from the close of business hours on October 31, 2026. A copy of his resignation letter was enclosed with the filing.
Detailed Financial Performance (Standalone)
Income Statement for Quarter Ended September 30, 2026 (₹ Lakhs):
- Revenue from Operations: 5,132.55
- Other Income: 23.47
- Total Income: 5,156.02
- Total Expenses: 4,752.17
- Profit Before Tax (PBT): 403.85
- Tax Expense: 128.15 (Current Tax: 178.13, Deferred Tax: -49.98)
- Net Profit for the Period: 275.70
- Earnings Per Share (EPS) - Basic & Diluted: ₹4.08
Income Statement for Half Year Ended September 30, 2026 (₹ Lakhs):
- Revenue from Operations: 10,447.41
- Other Income: 33.16
- Total Income: 10,480.57
- Total Expenses: 9,702.77
- Profit Before Tax (PBT): 777.80
- Tax Expense: 193.49 (Current Tax: 243.47, Deferred Tax: -49.98)
- Net Profit for the Period: 584.31
- Earnings Per Share (EPS) - Basic & Diluted: ₹8.66
Comparative Figures (Quarter ended September 30, 2025): Net Profit was ₹262.77 lakhs and EPS was ₹3.89.
Detailed Financial Performance (Consolidated - incl. RPJ Textiles Ltd.)
Income Statement for Quarter Ended September 30, 2026 (₹ Lakhs):
- Revenue from Operations: 6,070.06
- Other Income: 23.47
- Total Income: 6,093.53
- Total Expenses: 5,666.57
- Profit Before Tax (PBT): 426.96
- Tax Expense: 132.28 (Current Tax: 182.26, Deferred Tax: -49.98)
- Net Profit for the Period (after NCI): 294.68
- Earnings Per Share (EPS) - Basic & Diluted: ₹4.37
Income Statement for Half Year Ended September 30, 2026 (₹ Lakhs):
- Revenue from Operations: 13,631.69
- Other Income: 33.16
- Total Income: 13,664.85
- Total Expenses: 12,846.81
- Profit Before Tax (PBT): 818.04
- Tax Expense: 203.62 (Current Tax: 253.60, Deferred Tax: -49.98)
- Net Profit for the Period (after NCI): 614.42
- Earnings Per Share (EPS) - Basic & Diluted: ₹9.10
Subsidiary Contribution: The consolidated results include the financials of the wholly-owned subsidiary, RPJ Textiles Ltd. For H1 FY27, the subsidiary contributed total assets of ₹284.06 lakhs, revenue of ₹3,184.28 lakhs, and a net profit of ₹30.12 lakhs.
Capital Structure
- Paid-up Equity Share Capital: ₹675.00 Lakhs
- Face Value per Equity Share: ₹10.00
- The capital structure remained unchanged during the quarter.
Undertaking on Fund Utilization (Regulation 32)
A separate undertaking was submitted to BSE, certified by Company Secretary Mrs. Mohana Priya M, stating that compliance with SEBI LODR Regulation 32 is not applicable to the company for the quarter ended September 30, 2026. This is because the company did not issue any shares by way of public issue, rights issue, or preferential issue during the quarter.
Notes to Financial Results
- The results were reviewed by the Audit Committee and approved by the Board.
- Prepared in accordance with Ind AS 34.
- The company operates in a single segment: yarn manufacturing.