Key Quantitative Figures - Financial Performance (Half-Year Ended September 30, 2026)

  • Revenue from Operations: ₹1,111.50 Lakh
  • Other Income: ₹0.31 Lakh
  • Total Revenue: ₹1,111.81 Lakh
  • Total Expenses: ₹1,100.82 Lakh
  • Cost of raw material consumed: ₹441.94 Lakh
  • Purchase of Stock-in-Trade: ₹96.89 Lakh
  • Changes in Inventories: (₹21.17) Lakh
  • Employee Benefit Expense: ₹165.41 Lakh
  • Finance cost: ₹1.12 Lakh
  • Depreciation and Amortization Expense: ₹6.44 Lakh
  • Other Expenses: ₹410.20 Lakh
  • Profit before tax: ₹10.99 Lakh
  • Tax Expense: ₹1.77 Lakh (Current tax: ₹1.83 Lakh, Deferred Tax: (₹0.06) Lakh)
  • Profit/(Loss) for the period: ₹9.22 Lakh
  • Earnings Per Share (EPS): Basic and Diluted EPS of ₹0.20
  • Paid-up equity share capital: ₹460.04 Lakh (Face Value ₹10.00 per share)

Key Quantitative Figures - Financial Position (As of September 30, 2026)

  • Total Equity & Liabilities: ₹1,218.05 Lakh
  • Total Assets: ₹1,218.05 Lakh
  • Shareholders' Funds: ₹932.57 Lakh (Share Capital: ₹460.04 Lakh, Reserve & Surplus: ₹472.53 Lakh)
  • Non-Current Liabilities: ₹13.92 Lakh
  • Current Liabilities: ₹271.57 Lakh
  • Short Term Borrowings: ₹84.39 Lakh
  • Trade Payables: ₹143.81 Lakh (Dues to micro and small enterprises: ₹81.66 Lakh, Other creditors: ₹62.15 Lakh)
  • Other current liabilities: ₹15.49 Lakh
  • Short term Provisions: ₹27.88 Lakh
  • Non-Current Assets: ₹95.79 Lakh
  • Property, Plant and Equipment: ₹58.45 Lakh
  • Deferred tax assets: ₹2.17 Lakh
  • Trade Receivables: ₹27.97 Lakh
  • Other Non-Current Assets: ₹7.21 Lakh
  • Current Assets: ₹1,122.26 Lakh
  • Current investments: ₹82.56 Lakh
  • Inventories: ₹413.64 Lakh
  • Trade Receivable: ₹454.95 Lakh
  • Cash and Cash equivalents: ₹35.39 Lakh
  • Other current assets: ₹135.72 Lakh

Cash Flow Highlights (Half-Year Ended September 30, 2026)

  • Net Cash from Operating Activities: (₹177.16) Lakh
  • Net Cash from Investing Activities: (₹5.50) Lakh
  • Net Cash from Financing Activities: ₹83.68 Lakh (primarily from an increase in Short Term Borrowings of ₹84.39 Lakh)
  • Net Decrease in Cash and Cash Equivalents: (₹98.98) Lakh
  • Cash and Cash Equivalents at Closing: ₹35.39 Lakh

Regulatory and Audit Context

  • Board Meeting: Commenced at 5:00 PM IST and concluded at 6:30 PM IST on 05.11.2026.
  • Review: The results were reviewed by the audit committee and thereafter approved by the board of directors. They underwent a "Limited Review" by the statutory auditors, Rajesh Bhauwala & Co.
  • Audit Qualification: The statutory auditor issued a qualified conclusion on the review report. The qualification is due to the company not ascertaining and providing for its liability towards employee benefits as required by Accounting Standard 15 (AS 15).
  • No provision has been made for gratuity payable to employees, and such liability has not been ascertained through an actuarial valuation.
  • No provision has been made for leave encashment on an accrual basis.
  • Management's Response (from Notes): The management clarifies that an actuarial valuation for gratuity is pending due to the appointment of an actuary and system-level data constraints, with steps being taken to engage one in the next financial year. For leave encashment, the management acknowledges that a shift to accrual accounting is required but has historically accounted for it on a payment basis.
  • Financial Impact of Qualification: The auditor states that the amount of the liability and its consequential impact on the financial statements cannot be quantified. The management has also stated it is unable to estimate the impact.

Other Notes

  • The company is engaged in the textiles business only, hence no separate segment reporting is provided.
  • The company is exempt from adopting IND-AS as it is listed on the BSE SME Platform.
  • Figures for the previous periods have been regrouped/recast for comparability.