Summary of Key Information:

Reporting Period: Quarter and Half Year ended 30th September, 2026

Nature of Filing / Announcement: Financial Results Submission under SEBI Listing Regulations

Audit Opinion:

Clean Opinion - Limited Review Report issued by Price Waterhouse Chartered Accountants LLP with unmodified conclusion. No qualifications or modifications.

Key Financial Highlights [Rs. in Lakhs]:

Consolidated Results:

Quarter Ended 30-09-2026:

  • Revenue from Operations: 1,67,265.35 (vs. 1,06,213.79 in Q2 FY26, +57.5% YoY)
  • Total Income: 1,69,889.08 (vs. 1,08,156.35 in Q2 FY26)
  • EBITDA: Not explicitly disclosed
  • Net Profit: 13,187.68 (vs. 3,902.57 in Q2 FY26, +238% YoY)
  • EPS: ₹6.66 basic and diluted (vs. ₹1.97 in Q2 FY26)
  • Other Equity: 2,50,957.56 (vs. 2,31,568.79 as of 31-03-2026)
  • Cash and Cash Equivalents: 31,563.72 (vs. 11,356.37 as of 31-03-2026)
  • Debt: Total Borrowings 104,866.43 (28,496.35 non-current + 76,370.08 current)

Half Year Ended 30-09-2026:

  • Revenue from Operations: 2,87,961.55 (vs. 2,02,084.39 in H1 FY26, +42.5% YoY)
  • Total Income: 2,92,290.18 (vs. 2,04,888.25 in H1 FY26)
  • Net Profit: 19,510.12 (vs. 7,804.54 in H1 FY26, +150% YoY)
  • EPS: ₹9.85 basic and diluted (vs. ₹3.94 in H1 FY26)

Standalone Results:

Quarter Ended 30-09-2026:

  • Revenue from Operations: 1,13,866.25 (vs. 82,796.20 in Q2 FY26, +37.5% YoY)
  • Total Income: 1,16,724.72 (vs. 85,028.56 in Q2 FY26)
  • Net Profit: 12,414.88 (vs. 4,226.87 in Q2 FY26, +194% YoY)
  • EPS: ₹6.27 basic and diluted (vs. ₹2.13 in Q2 FY26)
  • Other Equity: 2,46,545.59 (vs. 2,27,686.97 as of 31-03-2026)
  • Cash and Cash Equivalents: 23,956.31 (vs. 8,128.05 as of 31-03-2026)
  • Debt: Total Borrowings 76,837.42 (5,696.67 non-current + 71,140.75 current)

Half Year Ended 30-09-2026:

  • Revenue from Operations: 1,95,809.91 (vs. 1,56,122.87 in H1 FY26, +25.4% YoY)
  • Total Income: 2,00,696.91 (vs. 1,59,493.46 in H1 FY26)
  • Net Profit: 19,093.15 (vs. 8,254.93 in H1 FY26, +131% YoY)
  • EPS: ₹9.64 basic and diluted (vs. ₹4.17 in H1 FY26)

Segment-wise Performance:

The company operates in a single reportable segment - Textile Business. All revenue and profit are attributable to this segment.

Corporate Actions:

No dividend declarations, share splits, bonus issues, buybacks, or capital raising activities announced in this board meeting.

Other Significant Information:

Exceptional Items:

  • During Q2 FY27, the company's manufacturing facility at Bhilad, Gujarat was affected by unprecedented rainfall and flooding
  • Loss of inventory worth ₹4,501.88 lakhs (net of salvage value) recognized as exceptional item
  • Insurance claim of ₹4,501.88 lakhs recognized in Statement of Profit and Loss
  • Interim payment of ₹1,499.48 lakhs approved by insurers post-quarter end

Labour Code Impact:

  • The Government of India notified four Labour Codes on November 21, 2025
  • Incremental impact of ₹960.70 lakhs (₹881.92 lakhs gratuity + ₹78.78 lakhs compensated absences) was recognized in FY26 results due to change in wages definition

Tax Matter:

  • Finance cost for FY26 included interest of ₹1,281.81 lakhs paid on delayed refund of IGST to Maharashtra State GST authorities

Entities in Consolidation:

The consolidated results include the holding company and 8 subsidiaries:

1. Indo Count Global Inc., USA

2. Fluvitex USA Inc.

3. Modern Home Textiles Inc.

4. Indo Count Global East, Inc.

5. Indo Count (Shanghai) Co., Ltd. (from June 06, 2025)

6. Indo Count U.K Limited

7. Indo Count Global FZCO (formerly Indo Count Global DMCC)

8. Indo Count Retail Ventures Limited

Cash Flow Highlights [H1 FY27 Consolidated]:

  • Net Cash Flow from Operating Activities: ₹38,198.32 lakhs
  • Net Cash Flow Used in Investing Activities: ₹(4,445.40) lakhs
  • Net Cash Flow Used in Financing Activities: ₹(13,545.57) lakhs
  • Net Increase in Cash: ₹20,207.35 lakhs

Balance Sheet Position [Consolidated as at 30-09-2026]:

  • Total Assets: ₹4,98,757.22 lakhs (vs. ₹4,49,182.99 lakhs as of 31-03-2026)
  • Total Equity: ₹2,54,918.64 lakhs (vs. ₹2,35,529.87 lakhs as of 31-03-2026)
  • Total Liabilities: ₹2,43,838.58 lakhs (vs. ₹2,13,653.12 lakhs as of 31-03-2026)