Summary of Key Information:

Reporting Period: Quarter and Six months ended 30.09.2026

Nature of Filing / Announcement: Unaudited Financial Results & Limited Review Report

Audit Opinion:

Limited Review Report - No modifications or qualifications noted. Statutory auditors S. Krishnamoorthy & Co. issued an unmodified review report.

Key Financial Highlights [Rs. in Lakhs]:

Standalone Results:

Quarter Ended 30.09.2026:

  • Revenue from Operations: ₹26,498
  • Total Income: ₹26,799
  • Profit before tax: ₹3,587
  • Net Profit: ₹2,688
  • EPS: ₹46.95 (Basic & Diluted)

Quarter Ended 30.09.2025 (Comparison):

  • Revenue from Operations: ₹19,198
  • Total Income: ₹19,527
  • Profit before tax: ₹2,131
  • Net Profit: ₹1,592
  • EPS: ₹27.81

Half Year Ended 30.09.2026:

  • Revenue from Operations: ₹52,290
  • Total Income: ₹52,923
  • Profit before tax: ₹7,041
  • Net Profit: ₹5,258
  • EPS: ₹91.84 (Basic & Diluted)

Half Year Ended 30.09.2025 (Comparison):

  • Revenue from Operations: ₹39,162
  • Total Income: ₹39,837
  • Profit before tax: ₹4,292
  • Net Profit: ₹3,186
  • EPS: ₹55.66

Year Ended 31.03.2026 (Audited):

  • Revenue from Operations: ₹78,095
  • Total Income: ₹79,619
  • Profit before tax: ₹9,619
  • Net Profit: ₹7,156
  • EPS: ₹125.00

Expense Breakdown (Quarter Ended 30.09.2026):

  • Cost of Materials Consumed: ₹14,339
  • Purchase of Stock in trade: ₹259
  • Changes in inventories: ₹2,676
  • Employee benefits expense: ₹1,353
  • Finance Costs: ₹240
  • Depreciation and amortization: ₹550
  • Other Expenses: ₹3,795
  • Total Expenses: ₹23,212

Tax Expense (Quarter Ended 30.09.2026):

  • Current Tax: ₹641
  • Deferred Tax: ₹258
  • Total Tax Expense: ₹899

Other Equity:

As at 30.09.2026: ₹100,117

As at 31.03.2026: ₹94,859

Cash and Cash Equivalents:

As at 30.09.2026: ₹14,634

As at 31.03.2026: ₹16,841

Debt:

No borrowings reported as at 30.09.2026 or 31.03.2026

Segment-wise Performance:

The company operates only in one segment i.e. Textiles.

Corporate Actions:

Not Specified

Other Significant Information:

  • Figures for previous periods have been regrouped/reclassified wherever necessary
  • Weighted average number of shares: 5,725,000 for all periods presented
  • The unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors

Statement of Assets and Liabilities [Rs. in Lakhs]:

As at 30.09.2026:

  • Total Assets: ₹112,908
  • Property, Plant and Equipment: ₹30,366
  • Inventories: ₹43,745
  • Trade receivables: ₹3,271
  • Financial Assets: ₹2,735
  • Other financial assets: ₹9,194
  • Other current assets: ₹6,435
  • Equity Share Capital: ₹572
  • Other Equity: ₹100,117
  • Trade Payables: ₹7,804 (including ₹56 due to Micro and Small Enterprises)
  • Other financial liabilities: ₹1,006
  • Deferred tax liabilities: ₹3,132

As at 31.03.2026 (Audited):

  • Total Assets: ₹110,429
  • Property, Plant and Equipment: ₹28,599
  • Inventories: ₹51,859
  • Trade receivables: ₹3,153
  • Financial Assets: ₹3,041
  • Other financial assets: ₹4,171
  • Other current assets: ₹874
  • Equity Share Capital: ₹572
  • Other Equity: ₹94,859
  • Trade Payables: ₹9,349 (including ₹109 due to Micro and Small Enterprises)
  • Other financial liabilities: ₹2,156
  • Deferred tax liabilities: ₹2,817

Cash Flow Statement for Half Year Ended 30.09.2026 [Rs. in Lakhs]:

  • Net Cash from Operating Activities: ₹(65)
  • Net Cash used in Investing Activities: ₹(1,607)
  • Net Cash used in Financing Activities: ₹(535)
  • Net decrease in Cash and Cash Equivalents: ₹(2,207)
  • Cash and Cash Equivalents at beginning: ₹16,641
  • Cash and Cash Equivalents at end: ₹14,634