Financial Performance - Quarter Ended September 30, 2026
Income Statement:
- Net Sales/Income from operations: ₹16,005.09 lacs (includes export incentives)
- Other Income: ₹87.68 lacs
- Total Income from Operations: ₹16,092.77 lacs
Expenditure:
- (Increase)/Decrease in stock in process & finished goods: (₹840.48) lacs
- Raw Material Consumed: ₹14,043.64 lacs
- Finance costs: ₹432.90 lacs
- Employees cost: ₹641.49 lacs
- Depreciation and Amortization expenses: ₹449.88 lacs
- Other expenditure: ₹1,242.64 lacs
- Total Expenses: ₹15,970.07 lacs
Profitability:
- Profit from Operations before Exceptional Items: ₹122.70 lacs
- Exceptional Items: ₹0.00 lacs
- Profit before tax: ₹122.70 lacs
- Tax Expense: ₹21.44 lacs (Current Tax), ₹0.00 lacs (Deferred Tax), ₹0.00 lacs (Prior year tax adjustment)
- MAT Credit Entitlement: (₹21.44) lacs
- Net Profit after tax: ₹122.70 lacs
- Extraordinary Items: ₹0.00 lacs
- Net Profit for the period: ₹122.70 lacs
- Earnings Per Share (Basic & Diluted): ₹0.53
Financial Performance - Half Year Ended September 30, 2026
Income Statement:
- Net Sales/Income from operations: ₹31,290.45 lacs
- Other Income: ₹80.92 lacs
- Total Income from Operations: ₹31,371.37 lacs
Profitability:
- Profit from Operations before Exceptional Items: ₹391.76 lacs
- Exceptional Items: ₹0.00 lacs
- Profit before tax: ₹391.76 lacs
- Tax Expense: ₹68.45 lacs (Current Tax), ₹0.00 lacs (Deferred Tax), ₹0.00 lacs (Prior year tax adjustment)
- MAT Credit Entitlement: (₹68.45) lacs
- Net Profit after tax: ₹391.76 lacs
- Extraordinary Items: ₹0.00 lacs
- Net Profit for the period: ₹391.76 lacs
- Earnings Per Share (Basic & Diluted): ₹1.68
Balance Sheet Position as at September 30, 2026 (Unaudited)
Assets:
- Total Non-Current Assets: ₹13,365.03 lacs (Property, Plant and Equipment: ₹12,931.70 lacs, Financial Assets: ₹211.24 lacs, Other Non-Current Financial Assets: ₹222.09 lacs)
- Total Current Assets: ₹21,552.35 lacs (Inventories: ₹10,567.76 lacs, Trade Receivables: ₹5,420.26 lacs, Cash and Cash Equivalents: ₹31.88 lacs, Bank Balance Other Than Cash & Cash Equivalents: ₹19.71 lacs, Loans: ₹24.46 lacs, Other Current Financial Assets: ₹13.05 lacs, Current Tax Assets: ₹251.01 lacs, Other Current Assets: ₹5,224.23 lacs)
- Total Assets: ₹34,917.38 lacs
Liabilities and Equity:
- Equity Share Capital: ₹1,165.00 lacs
- Other equity: ₹14,014.24 lacs
- Total Equity: ₹15,179.24 lacs
- Non-Current Liabilities: ₹4,269.82 lacs (Borrowings: ₹3,964.25 lacs, Deferred Tax Liabilities: ₹305.57 lacs)
- Current Liabilities: ₹15,468.32 lacs (Borrowings: ₹12,860.36 lacs, Trade Payable-Raw Material: ₹1,526.42 lacs, Trade Payable-Others: ₹476.10 lacs, Other Financial Liabilities: ₹254.17 lacs, Other Current Liabilities & Provisions: ₹351.27 lacs)
- Total Liabilities: ₹19,738.14 lacs
Cash Flow Statement for Half Year Ended September 30, 2026
- Cash Flow from Operating Activities: Net cash from operating activities not explicitly quantified in disclosure
- Cash Flow from Investing Activities: Net cash used in investing activities ₹(589.67) lacs (Purchases of Plant & Equipment/Intangible Assets: ₹(426.49) lacs, Advance for Capital Goods: ₹(316.28) lacs, Sale proceeds of Property, plant & Equipment: ₹153.00 lacs, Fixed Deposits with Banks: ₹0.10 lacs)
- Cash Flow from Financing Activities: Net cash used in financing activities ₹(770.65) lacs (Proceeds from Borrowings & Fixed deposits: ₹70.44 lacs, Finance Cost: ₹(841.09) lacs)
- Foreign Exchange Gain (Net): ₹272.93 lacs
- Net increase in cash and cash equivalents: ₹(0.88) lacs
Additional Notes and Disclosures
1. The financial results have been prepared in accordance with Companies (Indian Accounting Standard) Rules, 2015 (Ind AS)
2. The company operates in a single primary business segment: "Textile Goods"
3. Net Sales/Income from operations includes export incentives
4. Debtor amounting to ₹1,368.88 lacs is overdue for a period beyond 12 months. Management is confident of full recovery
5. Figures for quarter ended September 30, 2026 are balancing figures between six months ended September 30, 2026 and quarter ended June 30, 2026
6. Previous period/year figures have been re-classified/re-arranged/re-grouped for comparability
7. Deferred Tax Asset/Liabilities will be determined and accounted at the end of the Financial Year