Summary of Key Information:
Reporting Period (Quarter/Year): Quarter ended September 30, 2026 (Q2 FY26)
Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Standalone Financial Results
Audit Opinion:
Clean opinion - Limited review report states: "nothing has come to our attention that causes us to believe that the accompanying Statement... contains any material misstatement"
Key Financial Highlights [All amounts in lakhs of INR]:
Standalone Results:
Quarter Ended September 30, 2026:
- Revenue from Operations: ₹16.94 lakh
- Total Income: ₹16.94 lakh
- Net Loss: ₹(44.57) lakh
- EPS: ₹(0.87)
Six Months Ended September 30, 2026:
- Revenue from Operations: ₹18.95 lakh
- Total Income: ₹18.95 lakh
- Net Loss: ₹(110.99) lakh
- EPS: ₹(2.17)
Comparative Performance:
- Q2 FY26 Net Loss: ₹(44.57) lakh vs Q2 FY25: ₹(64.60) lakh (improvement)
- Six Months FY26 Net Loss: ₹(110.99) lakh vs Six Months FY25: ₹(147.48) lakh (improvement)
Balance Sheet Position (as at September 30, 2026):
- Total Assets: ₹1,462.02 lakh (vs ₹1,279.49 lakh as at March 31, 2026)
- Cash and Cash Equivalents: ₹9.36 lakh (vs ₹5.44 lakh as at March 31, 2026)
- Other Equity: ₹(1,949.44) lakh (negative equity)
- Total Debt: ₹2,137.76 lakh (Borrowings: Non-current ₹2,025.61 lakh + Current ₹112.15 lakh)
- Trade Payables: ₹585.10 lakh (significant increase from ₹293.86 lakh as at March 31, 2026)
Cash Flow Statement:
- Net cash generated from operating activities: ₹141.87 lakh
- Net cash used in investing activities: ₹(1.23) lakh
- Net cash used in financing activities: ₹(136.72) lakh
- Net increase in cash and cash equivalents: ₹3.92 lakh
Segment-wise Performance:
Not Specified - The company states: "The main business of company is Finishing of textile excluding khadi/handloom, hence there is no separate reportable segment as per Ind AS 108 on 'Operating Segment'"
Corporate Actions:
Not Specified
Other Significant Information:
- Company Secretary and Compliance Officer: Charul Amit Houzwala
- Auditor: CA AG & Associates (FRN: 124944W), Laxminarayan S Attal (Partner)
- Director: Abhay Mandhana (DIN: 07695839)