Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026 (Q2 & H1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting under SEBI LODR Regulations

Date of Board Meeting / Approval: November 5, 2026 (Meeting held from 11:30 AM to 01:25 PM)

Audit Opinion: Unmodified conclusion (Clean)

Auditor’s Comment: The review report states nothing has come to their attention to believe the statement contains any material misstatement. The comparative figures for September 30, 2025 and March 31, 2026 were reviewed/audited by the predecessor auditor with an unmodified conclusion.

Key Financial Highlights [₹ in crores]

Standalone Results:

Quarter Ended September 30, 2026 (Unaudited):

  • Revenue from Operations: ₹445.53 crore (vs. ₹338.04 crore in Q2 FY26, +31.8% YoY)
  • Other Income: ₹0.43 crore
  • Total Income: ₹445.96 crore
  • Profit before exceptional items and tax: ₹74.48 crore (vs. ₹21.72 crore in Q2 FY26)
  • Exceptional items loss: ₹26.78 crore [Non-Recurring]
  • Profit before tax: ₹47.70 crore (vs. ₹21.72 crore in Q2 FY26)
  • Total tax expenses: ₹11.86 crore
  • Net Profit for the period: ₹35.84 crore (vs. ₹16.01 crore in Q2 FY26, +124% YoY)
  • EPS (Basic and diluted): ₹3.75 (Face value of ₹2/- each)

Half Year Ended September 30, 2026 (Unaudited):

  • Revenue from Operations: ₹854.47 crore (vs. ₹605.79 crore in H1 FY26, +41.1% YoY)
  • Other Income: ₹1.09 crore
  • Total Income: ₹855.56 crore
  • Profit before exceptional items and tax: ₹127.27 crore (vs. ₹39.83 crore in H1 FY26)
  • Exceptional items loss: ₹26.78 crore [Non-Recurring]
  • Profit before tax: ₹100.49 crore (vs. ₹39.83 crore in H1 FY26)
  • Total tax expenses: ₹25.30 crore
  • Net Profit for the period: ₹75.19 crore (vs. ₹29.53 crore in H1 FY26, +154.6% YoY)
  • EPS (Basic and diluted): ₹7.87 (Face value of ₹2/- each)

Balance Sheet (Standalone) as at September 30, 2026:

  • Paid up equity share capital: ₹19.12 crore (Face value of ₹2/- each)
  • Other equity: ₹1,552.60 crore (vs. ₹1,483.37 crore as at March 31, 2026)
  • Total Equity: ₹1,571.72 crore
  • Property, plant and equipment: ₹1,164.72 crore
  • Capital work-in-progress: ₹6.14 crore
  • Inventories: ₹339.63 crore
  • Trade receivables: ₹201.69 crore
  • Cash and cash equivalents: ₹0.43 crore
  • Bank balances other than cash and cash equivalents: ₹1.34 crore
  • Total Assets: ₹1,855.08 crore
  • Borrowings (Non-current): ₹44.44 crore
  • Borrowings (Current): ₹15.36 crore
  • Total Liabilities: ₹283.36 crore

Cash Flow (Standalone) for H1 FY27:

  • Cash flow generated from operations: ₹150.27 crore
  • Income tax paid (net): (₹19.91) crore
  • Net cash flow from operating activities: ₹130.36 crore
  • Net cash flow used in investing activities: (₹46.78) crore
  • Net cash flow used in financing activities: (₹83.84) crore
  • Net decrease in cash and cash equivalents: (₹0.26) crore

Segment-wise Performance:

The Company is engaged in a single reportable operating segment: "Textiles" as per Ind AS 108.

Corporate Actions:

Not Specified

Other Significant Information:

Exceptional Item:

The Company incurred a loss of ₹26.78 crore due to a fire incident at its godown (Warehouse No. 1S/1-A, Madurai Bye Pass Road, Tuticorin) on August 1, 2026. The loss is related to damage to inventories. An insurance claim has been lodged and is under assessment; the receivable will be recognized upon claim approval.

Expansion / Capex:

The Board approved an Additional Capital Budget of approximately ₹415.25 crore for FY 2026-27, primarily for setting up a new spinning unit with a capacity of 58,368 spindles at Manaparai, Tamil Nadu.

ESOS Grant:

The Nomination and Remuneration Committee granted 3,00,000 stock options to the Chief Executive Officer on November 4, 2026, under the GHCL Textiles ESOS Scheme 2026. Each option is exercisable into one equity share at ₹120.56 per share (the closing market price on NSE on November 3, 2026). The options vest in two equal tranches of 1,50,000 options each, not earlier than one year from the grant date, subject to KPIs. This is a non-adjusting event after the reporting period.