Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting and Unaudited Financial Results

Audit Opinion:

Clean (Unqualified) - Limited Review Report states nothing has come to their attention to believe the financial results are not prepared in all material respects in accordance with Ind AS.

Key Financial Highlights [₹ in lakhs]

Standalone Results:

Quarter ended September 30, 2026:

  • Revenue from Operations: 45,138 (QoQ: +28.6% from 35,103; YoY: +29.3% from 34,915)
  • Total Income: 45,338
  • Net Profit: 1,498 (vs. Net Loss of (39) in Q2 FY26)
  • EPS (Basic): ₹2.55 (vs. (₹0.06) in Q2 FY26)

Half Year ended September 30, 2026:

  • Revenue from Operations: 80,241 (YoY: +18.8% from 67,563)
  • Total Income: 80,565
  • Net Profit: 2,365 (vs. Net Loss of (394) in H1 FY26)
  • EPS (Basic): ₹4.03 (vs. (₹0.67) in H1 FY26)

Balance Sheet (Standalone) as at September 30, 2026:

  • Paid up equity share capital: 5,879
  • Other Equity: 55,623
  • Total Equity: 61,502
  • Cash and Cash Equivalents: 363
  • Total Borrowings: 19,958 (Non-current: 6,422; Current: 13,536)
  • Total Assets: 1,19,000

Consolidated Results:

Quarter ended September 30, 2026:

  • Revenue from Operations: 45,138
  • Total Income: 45,338
  • Net Profit: 1,498
  • EPS (Basic): ₹2.55

Half Year ended September 30, 2026:

  • Revenue from Operations: 80,241
  • Total Income: 80,565
  • Net Profit: 2,364
  • EPS (Basic): ₹4.03

Balance Sheet (Consolidated) as at September 30, 2026:

  • Paid up equity share capital: 5,879
  • Other Equity: 55,621
  • Total Equity: 61,500
  • Cash and Cash Equivalents: 367
  • Total Borrowings: 19,958 (Non-current: 6,422; Current: 13,536)
  • Total Assets: 1,18,998

Segment-wise Performance:

The Company is engaged only in the business of 'Synthetic Yarn' and therefore has only one reportable segment.

Corporate Actions:

  • Pursuant to the Employees Stock Options (AYMSOP 2021) Scheme, the company allotted 1,20,000 equity shares of ₹10 each to employees on June 18, 2026, increasing paid-up capital by ₹12 lakhs.
  • Pursuant to the Employees Stock Options AYM ESOP Grant 2025, the company allotted 53,792 equity shares of ₹10 each to employees on July 30, 2026, increasing paid-up capital by ₹5.38 lakhs.
  • No dividend declared.

Other Significant Information:

  • Tax Rate Change: For the quarter ended June 30, 2026, the Company exercised the option available under section 200 of the Income Tax Act, 2025 to compute income tax at 25.17%. This resulted in a one-time deferred tax credit of ₹227.50 lakhs recognized in the Statement of Profit and Loss for that quarter.
  • Exceptional Item: During July 2026, manufacturing facilities at Rakholi and Palghar were impacted by heavy rainfall and storm winds, causing flooding and damage. An exceptional expense of ₹833 lakhs was recognized (₹792.71 lakhs for inventory damage and ₹40.20 lakhs for PPE repairs).
  • US Tariff Refund: During the year ended March 31, 2026, the company had paid import tariffs of ₹1,952.42 lakhs under the International Emergency Economic Powers Act (IEEPA). Following a U.S. Supreme Court ruling, the company received a refund of ₹1,395.43 lakhs plus interest of ₹64.87 lakhs (₹266.18 lakhs in Q1 and ₹1,194.12 lakhs in Q2). The refund amount was netted against relevant expenses, and the interest was disclosed as other income.