Financial Results Summary (Quarter Ended June 30, 2026)

Income Statement Highlights (₹ in lakhs):

  • Revenue from Operations: ₹6,441 (compared to ₹7,235 in Q1 FY26 and ₹6,242 in Q4 FY26)
  • Other Income: ₹85 (compared to ₹21 in Q1 FY26 and ₹72 in Q4 FY26)
  • Total Income: ₹6,526 (compared to ₹7,256 in Q1 FY26 and ₹6,314 in Q4 FY26)

Expense Breakdown (₹ in lakhs):

  • Cost of materials consumed: ₹3,834
  • Changes in Inventories of finished goods and work-in-progress: (₹116) [negative indicating decrease]
  • Employees benefits expenses: ₹1,234
  • Finance costs: ₹26
  • Depreciation and amortization expenses: ₹182
  • Other expenses: ₹1,210
  • Total Expenses: ₹6,340

Profitability Metrics:

  • Profit/(Loss) before Exceptional Items and Tax: ₹186 (compared to loss of ₹83 in Q1 FY26 and loss of ₹33 in Q4 FY26)
  • Exceptional Items: ₹0 (compared to ₹119 in Q4 FY26)
  • Profit/(Loss) before tax: ₹186 (compared to loss of ₹83 in Q1 FY26 and loss of ₹182 in Q4 FY26)

Tax Expenses:

  • Current Tax: ₹52
  • MAT Credit Entitlement: ₹0
  • Deferred Tax: (₹312) [credit]
  • Tax related to earlier year: ₹2
  • Total Tax: (₹258) [net credit]

Net Results:

  • Net Profit/(Loss) for the period: ₹444 (compared to loss of ₹62 in Q1 FY26 and loss of ₹352 in Q4 FY26)
  • Other Comprehensive Income: ₹8
  • Total Comprehensive Income for the period: ₹452 (compared to loss of ₹60 in Q1 FY26 and loss of ₹333 in Q4 FY26)

Capital Structure and Per Share Data:

  • Paid-up Equity Share Capital (Face value of ₹2 per share): ₹432 lakhs (unchanged)
  • Earnings Per Share (Basic and Diluted): ₹2.05 (compared to negative ₹0.29 in Q1 FY26 and negative ₹1.63 in Q4 FY26)
  • EPS is not annualized

Exceptional Items Details

Exceptional items for previous periods include:

  • Loss of ₹195 lakhs on disposal of 2 Power Generating Sets
  • Provision of ₹58 lakhs towards incremental impact of past period's liability of employee's benefits pursuant to notification of the New Labour Codes
  • Receipt of compensation of ₹43 lakhs from a Real Estate Developer on default in delivery of the property

Segment Information

The Company operates in a single segment of manufacturing and selling of Yarn in India. Segment-wise reporting is not applicable as per Ind AS 106 'Operating Segments'.

Review and Approval Process

The unaudited financial results have been reviewed by the Audit Committee and approved by the Board of Directors. The Statutory Auditors, Chaturvedi & Partners (Firm Registration No. 307068E), have carried out a limited review of the results and issued a limited review report dated August 07, 2026, signed by Partner Laxmi Narain Jain (Membership No. 072579).

Basis of Preparation

The financial results have been prepared in accordance with Indian Accounting Standard (Ind AS) 34 'Interim Financial Reporting' prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued thereunder and other accounting principles generally accepted in India.

Note on Comparative Figures

The figures for the quarter ended March 31, 2026 are balancing figures between audited figures in respect of the full financial year and the published year-to-date figures up to the end of the third quarter of the relevant year, which were subject to limited review by the Statutory Auditors.

Availability of Results

The financial results are available under the Investors section of the company's website and under Financial Results at the Corporate section.