1. Audited Financial Results

The Board approved the Audited Financial Results for the quarter and year ended 31st March, 2026, together with the Auditor's Report by the Statutory Auditors. Key financial highlights include:

Quarter ended 31.03.2026 (Audited):

  • Revenue from operations: ₹5,259.73 lakhs
  • Total income: ₹5,264.64 lakhs
  • Profit before tax: ₹138.45 lakhs
  • Profit after tax: ₹104.60 lakhs
  • Earnings per share (Basic and Diluted): ₹5.31

Year ended 31.03.2026 (Audited):

  • Revenue from operations: ₹21,982.08 lakhs
  • Total income: ₹21,989.28 lakhs
  • Profit before tax: ₹22.58 lakhs
  • Profit after tax: ₹18.68 lakhs
  • Earnings per share (Basic and Diluted): ₹0.95

Comparative figures for year ended 31.03.2025 (Audited):

  • Revenue from operations: ₹24,928.96 lakhs
  • Total income: ₹24,979.26 lakhs
  • Loss before tax: ₹(120.85) lakhs
  • Loss after tax: ₹(100.61) lakhs
  • Loss per share (Basic and Diluted): ₹(5.11)

2. Auditor Appointments

The Board re-appointed:

  • M/s. Raju Gupta & Associates (Registration no. 108477W), Chartered Accountants, as the Internal Auditor for the financial year 2026-27. Mr. R. P. Gupta, Proprietor, has 36 years of experience and has been doing the internal audit of the Company for the last 10 years.
  • M/s. NKJ & Associates (Registration no. 101893), Practising Cost Accountants, as the Cost Auditor for the financial year 2026-27. Mr. Naresh Kumar Jethwani, Proprietor, has 22 years of experience and has been doing cost audit of the Company for the last 14 years.

3. Memorandum and Articles of Association

The Board approved the adoption of a new set of Memorandum of Association (MOA) and Articles of Association (AOA) as per the provisions of Companies Act, 2013, subject to approval of members in the ensuing General Meeting.

Key changes in MOA:

  • Changed the title of the MOA to reflect applicability of Companies Act, 2013 provisions
  • Replaced the existing Memorandum with new one with no change in existing Clause III(A) containing Main Objects
  • Changed the title of Clause III(B) from "Objects Incidental or Ancillary to the attainment of Main Objects" to "Matters which are necessary for furtherance of the objects specified in Clause III(A)"
  • Merged "Other Objects" into matters necessary for furtherance of main objects

Key changes in AOA:

  • Restructured and aligned with provisions of Companies Act, 2013 and Secretarial Standards
  • Updated references to amended sections, sub-sections, and clauses of the Act
  • Based on "Table-F" of the Act (model AOA for company limited by shares)
  • Included specific provisions where the Act permits companies to do certain acts when authorized by AOA

4. Additional Information

The company's main business segment is manufacturing of polyester texturised yarn and sale in domestic market. There are no separate reportable segments as per Ind AS 108 "Operating Segment".

The figures for the quarter ended March 31, 2026 are balancing figures between the audited figures for the full financial year and the published year-to-date figures up to the third quarter which were subjected to Limited Review by Statutory Auditors.

The results have been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013.