Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended June 30, 2026 (Q1 FY26)

Nature of Filing / Announcement: Outcome of Board Meeting and Unaudited Standalone Financial Results pursuant to Regulation 30 and 33 of SEBI (LODR) Regulations, 2015

Date of Board Meeting / Approval: Thursday, August 13, 2026 (commenced at 05:45 PM, concluded at 06:15 PM)

Audit Opinion: Limited Review - No modification to conclusion. Previous year's results (Q1 FY25 and FY26) received Disclaimer of Opinion.

Auditor's Comment: Auditor's review report highlights reliance on management-certified financial results and notes that previous financial results for quarter ended June 30, 2025 (reviewed) and year ended March 31, 2026 (audited) received a Disclaimer of Opinion. References a triparty MOU with consideration of ₹21,30,00,000.

Key Financial Highlights [Amounts in ₹ Lakhs]

Standalone Results:

Revenue from Operations: Not explicitly disclosed in financial table

Total Income: ₹398.51 (Q1 FY26) vs ₹2.31 (Q1 FY25)

EBITDA: Not available

Net Profit: ₹10.31 (Q1 FY26) vs (₹30,140.74) (Q1 FY25)

EPS: Basic and Diluted: ₹0.04 (Q1 FY26) vs (₹119.55) (Q1 FY25)

Other Equity: Not disclosed

Cash and Cash Equivalents: Not disclosed

Debt: Not disclosed

Expense Breakdown (Q1 FY26):

  • Employee benefits expense: ₹10.06
  • Other expenses: ₹15.23
  • Finance costs: ₹0.00
  • Depreciation and amortization expense: Not specified in table
  • Total expenses: ₹384.74

Tax Information (Q1 FY26):

  • Current tax: ₹3.47
  • Total tax expenses: ₹3.47

Consolidated Results:

Not applicable - Results are standalone only

Segment-wise Performance:

The management does not believe segment information would be useful as there are no reportable segments which qualify for separate disclosure as per Ind AS provisions.

Corporate Actions:

Not specified

Other Significant Information:

  • Provision for current year tax for Q1 recognized; deferred tax not recognized
  • Other Income for Q1 FY26: ₹0.00 (vs ₹2.31 in Q1 FY25, which was entirely interest income)
  • Outstanding balances under receivables and payables are being actively tracked with ongoing follow-ups for collections and settlements
  • The company was historically engaged in garments, clothing accessories, and storage/warehousing services
  • Paid-up equity share capital: ₹2,521.14 lakhs (face value ₹10/- per share)

Entities Included:

The financial results include only Ashapura Intimates Fashion Limited (no subsidiaries or associates)