Summary of Key Information:
Reporting Period: Second quarter and half-year ended September 30, 2026
Nature of Filing / Announcement: Outcome of Board Meeting - Financial Results Approval
Audit Opinion:
Clean opinion - Limited review report states nothing has come to attention that causes belief that the financial results contain any material misstatement.
Key Financial Highlights [₹ in crores]:
Standalone Results:
Quarter Ended September 30, 2026:
- Revenue from operations: ₹1,248.33
- Other income: ₹5.82
- Total income: ₹1,254.15
- Total expenses before tax: ₹1,199.10
- Profit before exceptional items and tax: ₹55.06
- Exceptional items: None
- Profit before tax: ₹55.05
- Tax expense: ₹0.00 (Current tax: ₹0.00, Deferred tax: ₹0.00)
- Net profit for the period: ₹55.05
- EPS: Basic ₹2.11, Diluted ₹2.11
Quarter Ended June 30, 2026:
- Revenue from operations: ₹817.91
- Net profit for the period: ₹3.75
- EPS: Basic ₹0.14, Diluted ₹0.14
Quarter Ended September 30, 2025:
- Revenue from operations: ₹1,166.29
- Net profit for the period: ₹23.04
- EPS: Basic ₹0.88, Diluted ₹0.88
Half-Year Ended September 30, 2026:
- Revenue from operations: ₹2,066.24
- Net profit for the period: ₹88.80
- EPS: Basic ₹3.40, Diluted ₹3.40
Half-Year Ended September 30, 2025:
- Revenue from operations: ₹2,351.23
- Net profit for the period: ₹55.35
- EPS: Basic ₹2.12, Diluted ₹2.12
Full Year Ended March 31, 2026:
- Revenue from operations: ₹4,518.73
- Net profit for the period: ₹110.03
- EPS: Basic ₹4.21, Diluted ₹4.21
Standalone Balance Sheet Position (as of September 30, 2026):
- Paid-up equity share capital: ₹261.11 crore
- Other equity: ₹391.45 crore
- Total equity: ₹652.56 crore
- Cash and cash equivalents: ₹1.65 crore
- Total assets: ₹2,865.98 crore
- Total liabilities: ₹2,213.42 crore
Consolidated Results:
Quarter Ended September 30, 2026:
- Revenue from operations: ₹1,340.64
- Other income: ₹3.40
- Total income: ₹1,344.04
- Profit before exceptional items and tax: ₹73.86
- Exceptional items: None
- Profit before tax: ₹73.86
- Tax expense: ₹-0.22 (Deferred tax credit)
- Net profit for the period: ₹74.08
- Profit attributable to owners of parent: ₹74.08
- EPS: Basic ₹2.84, Diluted ₹2.84
Quarter Ended June 30, 2026:
- Revenue from operations: ₹936.64
- Net profit for the period: ₹63.74
- Profit attributable to owners of parent: ₹63.74
- EPS: Basic ₹2.44, Diluted ₹2.44
Quarter Ended September 30, 2025:
- Revenue from operations: ₹1,220.64
- Net profit for the period: ₹24.55
- Profit attributable to owners of parent: ₹24.55
- EPS: Basic ₹0.94, Diluted ₹0.94
Half-Year Ended September 30, 2026:
- Revenue from operations: ₹2,277.28
- Net profit for the period: ₹137.60
- Profit attributable to owners of parent: ₹137.82
- EPS: Basic ₹5.28, Diluted ₹5.28
Half-Year Ended September 30, 2025:
- Revenue from operations: ₹2,526.35
- Net profit for the period: ₹77.30
- Profit attributable to owners of parent: ₹77.30
- EPS: Basic ₹2.96, Diluted ₹2.96
Full Year Ended March 31, 2026:
- Revenue from operations: ₹4,910.06
- Net profit for the period: ₹150.21
- Profit attributable to owners of parent: ₹150.21
- EPS: Basic ₹5.75, Diluted ₹5.75
Consolidated Balance Sheet Position (as of September 30, 2026):
- Paid-up equity share capital: ₹261.11 crore
- Other equity: ₹395.88 crore
- Total equity: ₹656.99 crore
- Cash and cash equivalents: ₹5.62 crore
- Total assets: ₹3,131.68 crore
- Total liabilities: ₹2,474.69 crore
Segment-wise Performance:
The company operates in one reportable segment: manufacturing and trading of polyester goods.
Corporate Actions:
Not Specified
Other Significant Information:
- Entities included in consolidation: Indo Rama Synthetics (India) Limited (Holding Company) and four subsidiaries
- No exceptional items reported in current period
- No change in accounting policy disclosed
- No forward-looking guidance or management outlook provided