Betex India Limited disclosed its unaudited financial results for the quarter and half year ended September 30, 2026, following a board meeting held on November 4, 2026. The disclosure was made pursuant to Regulations 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance Highlights

Quarter Ended September 30, 2026 (Standalone):

  • Revenue from operations: ₹2,820.91 lakhs (compared to ₹2,729.05 lakhs in Q2 FY2025)
  • Other income: ₹136.98 lakhs (compared to ₹48.80 lakhs in Q2 FY2025)
  • Total revenue: ₹2,957.89 lakhs (compared to ₹2,777.85 lakhs in Q2 FY2025)
  • Total expenses: ₹2,630.68 lakhs (compared to ₹2,658.13 lakhs in Q2 FY2025)
  • Profit before tax: ₹327.21 lakhs (compared to ₹119.72 lakhs in Q2 FY2025)
  • Net profit: ₹316.67 lakhs (compared to ₹91.61 lakhs in Q2 FY2025)
  • Basic and diluted EPS: ₹21.11 (compared to ₹6.11 in Q2 FY2025)

Half Year Ended September 30, 2026 (Standalone):

  • Revenue from operations: ₹5,105.37 lakhs (compared to ₹4,842.87 lakhs in H1 FY2025)
  • Other income: ₹216.95 lakhs (compared to ₹90.85 lakhs in H1 FY2025)
  • Total revenue: ₹5,322.31 lakhs (compared to ₹4,933.72 lakhs in H1 FY2025)
  • Profit before tax: ₹390.61 lakhs (compared to ₹126.20 lakhs in H1 FY2025)
  • Net profit: ₹345.80 lakhs (compared to ₹92.77 lakhs in H1 FY2025)
  • Basic and diluted EPS: ₹23.05 (compared to ₹6.18 in H1 FY2025)

Balance Sheet Position (Standalone as of September 30, 2026):

  • Total assets: ₹7,700.97 lakhs (compared to ₹6,403.45 lakhs as of March 31, 2026)
  • Equity share capital: ₹199.69 lakhs
  • Other equity: ₹4,276.99 lakhs (compared to ₹3,907.30 lakhs as of March 31, 2026)
  • Total equity: ₹4,476.68 lakhs
  • Total liabilities: ₹3,224.29 lakhs

Cash Flow Statement (Standalone H1 FY2026):

  • Net cash from operating activities: -₹631.86 lakhs
  • Net cash used in investing activities: -₹679.64 lakhs
  • Net cash from financing activities: ₹783.54 lakhs
  • Net decrease in cash and cash equivalents: -₹527.96 lakhs

Consolidated Results

The consolidated results include one associate company which contributed net profit of ₹1.16 lakhs for the half year ended September 30, 2026. The auditor noted that this associate's financial results were not reviewed by its auditor but were considered immaterial to the group.

Quarter Ended September 30, 2026 (Consolidated):

  • Net profit: ₹316.67 lakhs
  • Share of profit from associate: ₹0.63 lakhs
  • Total comprehensive income: ₹276.96 lakhs
  • Basic EPS: ₹21.15

Half Year Ended September 30, 2026 (Consolidated):

  • Net profit: ₹345.80 lakhs
  • Share of profit from associate: ₹1.16 lakhs
  • Total comprehensive income: ₹370.84 lakhs
  • Basic EPS: ₹23.13

Key Operational Metrics

  • Employee benefit expense: ₹1,056.42 lakhs in Q2 FY2026 (compared to ₹1,105.50 lakhs in Q2 FY2025)
  • Finance costs: ₹8.07 lakhs in Q2 FY2026 (compared to ₹5.81 lakhs in Q2 FY2025)
  • Depreciation: ₹26.77 lakhs in Q2 FY2026 (compared to ₹20.92 lakhs in Q2 FY2025)
  • Tax expense: ₹10.54 lakhs in Q2 FY2026 (compared to ₹28.11 lakhs in Q2 FY2025)

Governance and Compliance

The board meeting commenced at 5:00 PM and concluded at 5:40 PM on November 4, 2026. The audit committee reviewed the financial results earlier on the same date. The company's statutory auditor, HTKS & Co. Chartered Accountants, issued an unqualified limited review report on both standalone and consolidated financial results.

The trading window for dealing in the company's securities will be opened after 48 hours from the declaration of these unaudited financial results, in compliance with SEBI (Prohibition of Insider Trading) Regulations, 2015.

Business Segment

The company operates exclusively in the textile business, with only one reportable segment. The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015.