BINAYAK TEX PROCESSORS LIMITED

Key Business Transacted

The Board meeting, which commenced at 3:00 PM and concluded at 4:00 PM on 25th May 2026, transacted the following business:

1. Approved the audited Financials along with the Audit report for the quarter and year ended 31st March 2026.

2. Appointment of Sark and Associates LLP as the Secretarial Auditor of the company.

3. Reviewed the Business Operation of the Company.

4. Any other matters with the permission of the chair.

Audited Financial Results for Quarter & Year Ended 31st March 2026

Profit & Loss Statement (Amounts in ₹ Lakhs)

| Particulars | Quarter Ended 31.03.2026 (Audited) | Quarter Ended 31.03.2025 (Audited) | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |

| Revenue from Operations | 6,260.94 | 5,823.39 | 24,989.29 | 22,163.03 |

| Total Revenue | 7,257.72 | 5,863.66 | 25,136.66 | 22,292.10 |

| Total Expenses | 8,249.72 | 5,460.37 | 24,453.35 | 21,843.71 |

| Profit/(Loss) before Exceptional Items & Tax | (1,050.19) | 403.29 | 683.31 | 448.39 |

| Exceptional Items | 119.13 | - | 269.13 | - |

| Profit/(Loss) before Tax | (1,169.32) | 403.29 | 414.18 | 448.39 |

| Tax Expense | 36.00 | 36.00 | 167.00 | 46.00 |

| Profit/(Loss) for the period | (1,205.32) | 367.29 | 247.53 | 402.39 |

| Total Comprehensive Income | (1,205.32) | 367.29 | 247.53 | 402.39 |

| Paid-up Equity Share Capital (Face Value ₹10) | 71.13 | 71.13 | 71.13 | 71.13 |

| Basic EPS (₹) | (169.47) | 51.64 | 34.80 | 56.57 |

| Diluted EPS (₹) | (169.47) | 51.64 | 34.80 | 56.57 |

Balance Sheet Highlights as of 31st March 2026 (₹ Lakhs)

  • Total Assets: 21,851.61
  • Current Assets: 6,683.29 (including Inventories of ₹76.78, Trade Receivables of ₹572.50, Cash & Cash Equivalents of ₹21.08)
  • Equity: 9,772.43 (Other Equity)
  • Non-Current Liabilities: 738.17 (including Borrowings of ₹715.74)
  • Current Liabilities: 3,652.03 (including Trade Payables of ₹5,210.59 and Other Financial Liabilities of ₹436.00)

Cash Flow Statement for Year Ended 31st March 2026 (₹ Lakhs)

  • Net Cash from Operating Activities: 1,776.67
  • Net Cash used in Investing Activities: (633.89)
  • Net Cash used in Financing Activities: (1,067.67)
  • Net Increase in Cash: 75.11
  • Cash and cash equivalents at beginning of period: 574.17
  • Cash and cash equivalents at end of period: 649.28

Notes to Financial Results

1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors on 25th May 2026.

2. The figures for the last quarter are balancing figures between the audited full-year results and previously published unaudited figures up to 31st December 2025.

3. The company is engaged in the Manufacturing of Textiles.

4. Exceptional Items: An amount of ₹269.13 lakhs for the year represents a one-time impact from recognizing a past service cost for gratuity. This is due to changes in the definition of wages under the new Labour Codes (Code on Wages, 2019; Industrial Relations Code, 2020; Code on Social Security, 2020; Occupational Safety, Health and Working Conditions Code, 2020) notified by the Ministry of Labour & Employment on 21st November 2025.

5. Change in Accounting Policy: During the year, the company changed its method of accounting for gratuity liability from a cash basis to an actuarial valuation basis in accordance with Accounting Standards. The liability of ₹269.13 lakhs was recognized based on a valuation by an independent actuary. The impact of this first-time adoption is classified as an exceptional item in the Statement of Profit and Loss.