Arman Holdings Limited

Key Financial Figures (₹ in Lakhs)

Revenue Performance:

  • Revenue from Operations: ₹1,422.04 (Q1 FY2027) vs ₹32.58 (Q1 FY2026) vs ₹356.81 (FY2026 Audited)
  • Other Income: ₹0.00 (Q1 FY2027) vs ₹0.05 (Q1 FY2026)
  • Total Revenue: ₹1,422.04 (Q1 FY2027) vs ₹32.58 (Q1 FY2026)

Expense Breakdown:

  • Purchases of stock-in-trade: ₹1,628.50
  • Changes in inventories: (₹309.67)
  • Employee benefits expenses: ₹2.09
  • Depreciation and amortization: ₹0.01
  • Other Expenses: ₹7.42
  • Total Expenses: ₹1,328.34

Profitability:

  • Profit before tax: ₹93.70 (Q1 FY2027) vs (₹0.73) (Q1 FY2026)
  • Tax Expense: ₹23.57 (Current Tax: ₹23.57, Deferred Tax: ₹0.00)
  • Profit for the period from continuing operations: ₹70.13 (Q1 FY2027) vs (₹0.73) (Q1 FY2026)
  • Total Other Comprehensive Income: ₹0.00
  • Profit after adjustments: ₹70.13

Per Share Data:

  • Paid-up Equity Share Capital: ₹52,105 (Face Value ₹10 each)
  • Basic EPS: ₹1.80 (Q1 FY2027) vs (₹0.01) (Q1 FY2026)
  • Diluted EPS: ₹1.80 (Q1 FY2027) vs (₹0.01) (Q1 FY2026)

Segment-wise Performance (₹ in Lakhs)

Segment Revenue:

  • Textiles Products: ₹0.00
  • Chemicals: ₹985.40
  • Precious Metal & Stones: ₹436.64
  • Total: ₹1,422.04

Segment Results (Profit/Loss Before Tax and Interest):

  • Textiles Products: ₹0.00
  • Chemicals: ₹76.10
  • Precious Metal & Stones: ₹27.11
  • Total: ₹103.21

Segment Assets:

  • Textiles Products: ₹12.60
  • Chemicals: ₹1,349.42
  • Precious Metal & Stones: ₹238.23
  • Unallocated Capital: ₹(462.28)
  • Total: ₹1,149.50

Regulatory and Compliance Information

The financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors on August 13, 2026. The results were prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013, and Regulation 33 of SEBI LODR Regulations 2015.

The statutory auditor, HRj & Associates, carried out a limited review of the results and issued an unmodified limited review report dated August 13, 2026. The company operates under three segments as per Ind AS 108: Textile Products, Plastic Products, and Precious Metal & Stones.

Additional Notes

Figures for corresponding quarters/years have been regrouped/restated where necessary. There were no exceptional items, extraordinary items, or discontinuing operations reported during the period.