Key Financial Results (H1FY27 vs H1FY25)

Income Statement Highlights (₹ in lakhs):

  • Net Sales/Income from Operations: ₹5,249.46 (vs ₹3,658.94 in H1FY25) - 43.5% increase
  • Total Income: ₹5,300.37 (vs ₹3,706.18 in H1FY25)
  • Profit before tax: ₹233.45 (vs loss of ₹31.41 in H1FY25)
  • Tax Expense: ₹61.98 (Deferred tax)
  • Net Profit for the period: ₹171.47 (vs loss of ₹29.99 in H1FY25)
  • Earnings Per Share (Face Value ₹10): ₹1.02 (vs loss of ₹0.18 in H1FY25)

Expense Breakdown (₹ in lakhs):

  • Cost of materials consumed: ₹4,367.48
  • Employee benefits expenses: ₹183.52
  • Finance Costs: ₹101.39
  • Depreciation and amortisation: ₹103.20
  • Other expenses: ₹570.15

Balance Sheet Position (as at September 30, 2026)

Assets (₹ in lakhs):

  • Total Assets: ₹5,256.15 (vs ₹3,989.77 as at March 31, 2026)
  • Fixed Assets: ₹2,431.19 (significant increase from ₹1,131.57)
  • Inventories: ₹1,752.63
  • Trade Receivables: ₹238.94
  • Cash & Cash Equivalents: ₹55.36

Liabilities (₹ in lakhs):

  • Share Capital: ₹1,675.00 (unchanged)
  • Reserve & Surplus: ₹412.35 (vs ₹240.89)
  • Long-Term Borrowings: ₹1,174.87 (vs ₹245.02)
  • Short-Term Borrowings: ₹1,408.93 (vs ₹1,134.89)

Financial Ratios

  • Debt Equity Ratio: 1.52 (vs 1.08 as at March 31, 2026)
  • Interest Coverage Ratio: 3.30 (vs 1.40)
  • Debt Service Coverage Ratio: 1.09 (vs 1.40)

Cash Flow Statement (H1FY27)

  • Net Cash from Operating Activities: Negative ₹64.12 lakhs
  • Net Cash used in Investing Activities: Negative ₹1,107.56 lakhs (primarily purchase of fixed assets ₹1,384.22 lakhs)
  • Net Cash from Financing Activities: Positive ₹1,102.49 lakhs (long-term borrowings ₹929.85 lakhs, short-term borrowings ₹274.04 lakhs)
  • Net decrease in Cash and Cash Equivalents: ₹69.19 lakhs

Additional Information

  • The company is primarily engaged in manufacturing cotton yarn and other yarn products (single segment: Textiles)
  • The company is exempt from Indian Accounting Standards (Ind AS) as it is listed on SME Exchange
  • Previous period figures have been regrouped/rearranged for comparability
  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors