Governance and Approval

  • Board of Directors meeting held on Saturday, November 14, 2026
  • Meeting duration: 11:00 Hrs to 15:30 Hrs
  • Financial results reviewed by Audit Committee and approved by Board of Directors
  • Limited review completed by statutory auditors Jain & Anil Sood

Financial Results - Quarter Ended September 30, 2026 (₹ in lakhs)

Income:

  • Revenue from operations: ₹1,346.76
  • Other income: ₹7.61
  • Total income: ₹1,354.37

Expenses:

  • Cost of materials consumed: ₹703.15
  • Employee benefits expense: ₹93.16
  • Finance costs: ₹6.11
  • Depreciation expense: ₹39.59
  • Power and fuel expenses: ₹185.72
  • Other significant expenses: Packing material (₹10.69), Contract labour (₹20.87), Freight (₹0.63)
  • Total expenses: ₹1,237.19

Profitability:

  • Profit before tax: ₹117.18
  • Tax expense: ₹33.33 (Current tax: ₹28.24, Deferred tax: ₹5.09)
  • Profit for the period: ₹83.85
  • Other comprehensive income: -₹3.19
  • Total comprehensive income: ₹80.66

Per Share Data:

  • Basic and diluted EPS: ₹2.25 (not annualized)
  • Paid-up equity share capital: ₹373.50 (Face value ₹10 per share)

Financial Results - Half Year Ended September 30, 2026 (₹ in lakhs)

Income:

  • Revenue from operations: ₹2,206.52
  • Other income: ₹18.41
  • Total income: ₹2,224.93

Profitability:

  • Profit before tax: ₹187.97
  • Tax expense: ₹45.59
  • Profit for the period: ₹142.38
  • Total comprehensive income: ₹142.18

Per Share Data:

  • Basic and diluted EPS: ₹3.81 (not annualized)

Comparative Performance

Quarter Comparison (Q2 FY2027 vs Q2 FY2026):

  • Revenue increased from ₹1,109.29 to ₹1,346.76
  • Profit before tax increased from ₹65.94 to ₹117.18
  • Net profit increased from ₹50.38 to ₹83.85

Half Year Comparison (H1 FY2027 vs H1 FY2026):

  • Revenue decreased from ₹2,578.11 to ₹2,206.52
  • Profit before tax decreased from ₹259.44 to ₹187.97
  • Net profit decreased from ₹191.85 to ₹142.38

Balance Sheet Position as at September 30, 2026 (₹ in lakhs)

Assets:

  • Total assets: ₹3,700.69
  • Current assets: ₹2,311.29 (including inventories, trade receivables, cash & bank balances)
  • Non-current assets: ₹1,389.40

Equity and Liabilities:

  • Equity share capital: ₹373.50
  • Other equity: ₹2,656.42
  • Total equity: ₹3,029.92
  • Current liabilities: ₹493.10
  • Non-current liabilities: ₹177.67
  • Total liabilities: ₹670.77

Cash Flow Statement - Half Year Ended September 30, 2026 (₹ in lakhs)

Operating Activities:

  • Cash generated from operations: ₹198.78
  • Income taxes paid: ₹66.99
  • Net cash from operating activities: ₹131.79

Investing Activities:

  • Purchase of property, plant and equipment: ₹173.05
  • Net cash used in investing activities: ₹159.98

Financing Activities:

  • Repayment of borrowings: ₹75.18
  • Net cash used in financing activities: ₹102.78

Net Change:

  • Net decrease in cash and cash equivalents: ₹130.97
  • Cash and cash equivalents at end: ₹101.49

Business and Segment Information

  • Primary business: Manufacturing and sale of cotton yarn blended (textile product)
  • Single reportable segment as identified by Chief Operating Decision Maker
  • No subsidiary/associate/joint venture companies as on September 30, 2026

Auditor's Review

  • Statutory auditors Jain & Anil Sood conducted limited review
  • Review conducted in accordance with SRE 2410
  • No material misstatements identified in the financial results