Financial Results Summary

Quarterly Performance (Q2 FY27 vs Q1 FY27 vs Q2 FY26)

  • Income from Operations: ₹4,851.22 lakh (Q2 FY27) vs ₹3,866.92 lakh (Q1 FY27) vs ₹4,190.75 lakh (Q2 FY26)
  • Other Income: ₹1.79 lakh (Q2 FY27) vs ₹28.59 lakh (Q1 FY27) vs ₹1.19 lakh (Q2 FY26)
  • Total Income: ₹4,853.01 lakh (Q2 FY27) vs ₹3,895.51 lakh (Q1 FY27) vs ₹4,191.94 lakh (Q2 FY26)
  • Profit Before Tax: ₹121.28 lakh (Q2 FY27) vs ₹22.34 lakh (Q1 FY27) vs ₹22.84 lakh (Q2 FY26)
  • Deferred Tax Expense: ₹32.70 lakh (Q2 FY27) vs ₹6.33 lakh (Q1 FY27) vs ₹11.04 lakh (Q2 FY26)
  • Net Profit: ₹88.59 lakh (Q2 FY27) vs ₹16.01 lakh (Q1 FY27) vs ₹11.80 lakh (Q2 FY26)
  • Earnings Per Share (Basic & Diluted): ₹1.51 (Q2 FY27) vs ₹0.27 (Q1 FY27) vs ₹0.20 (Q2 FY26)

Half-Year Performance (H1 FY27 vs H1 FY26)

  • Income from Operations: ₹8,718.14 lakh (H1 FY27) vs ₹7,821.66 lakh (H1 FY26)
  • Other Income: ₹30.38 lakh (H1 FY27) vs ₹6.42 lakh (H1 FY26)
  • Total Income: ₹8,748.52 lakh (H1 FY27) vs ₹7,828.08 lakh (H1 FY26)
  • Profit Before Tax: ₹143.62 lakh (H1 FY27) vs ₹49.14 lakh (H1 FY26)
  • Deferred Tax Expense: ₹39.03 lakh (H1 FY27) vs ₹17.05 lakh (H1 FY26)
  • Net Profit: ₹104.60 lakh (H1 FY27) vs ₹32.09 lakh (H1 FY26)
  • Earnings Per Share (Basic & Diluted): ₹1.78 (H1 FY27) vs ₹0.55 (H1 FY26)
  • Total Comprehensive Income: ₹100.11 lakh (H1 FY27) vs ₹27.52 lakh (H1 FY26)

Expense Breakdown (Q2 FY27)

  • Cost of materials consumed: ₹3,023.77 lakh
  • Purchase of Stock-in-trade: ₹1.00 lakh
  • Changes in inventories: (₹278.24) lakh
  • Employees benefits expense: ₹339.50 lakh
  • Finance Costs: ₹54.32 lakh
  • Depreciation and amortization: ₹83.85 lakh
  • Job Charges: ₹1,066.05 lakh
  • Other expenses: ₹441.46 lakh
  • Total Expenses: ₹4,731.72 lakh

Cash Flow Statement (Half Year Ended September 30, 2026)

Operating Activities

  • Profit before tax after exceptional items: ₹143.62 lakh
  • Adjustments (depreciation, finance costs, etc.): ₹276.85 lakh
  • Operating Profit before Working Capital changes: ₹420.47 lakh
  • Net cash used in operating activities: (₹288.88) lakh

Investing Activities

  • Sale of Property, Plant and Equipment: ₹9.05 lakh
  • Interest Received: ₹3.33 lakh
  • Purchase of Property, Plant and Equipment: (₹263.84) lakh
  • Net cash used in investing activities: (₹251.46) lakh

Financing Activities

  • Proceeds from Government subsidy: ₹650.57 lakh
  • Proceeds from Short Term Borrowings (Net): ₹212.58 lakh
  • Repayment of Long Term Borrowings: (₹83.96) lakh
  • Interest Paid: (₹113.08) lakh
  • Payment of Lease Liability: (₹121.93) lakh
  • Net cash from financing activities: ₹544.18 lakh

Net Change in Cash

  • Net increase in cash and cash equivalents: ₹3.84 lakh
  • Opening balance: ₹5.43 lakh
  • Closing balance: ₹9.27 lakh (Cash on hand: ₹5.60 lakh, Bank balances: ₹3.67 lakh)

Balance Sheet Highlights (as at September 30, 2026)

Assets

  • Non-Current Assets: ₹2,247.79 lakh
  • Property, Plant and Equipment: ₹1,626.36 lakh
  • Right of use Assets: ₹280.82 lakh
  • Intangible Assets: ₹20.83 lakh
  • Other financial assets: ₹193.24 lakh
  • Deferred tax assets: ₹96.00 lakh
  • Income tax assets: ₹30.53 lakh
  • Current Assets: ₹6,534.40 lakh
  • Inventories: ₹3,319.60 lakh
  • Trade Receivables: ₹2,961.84 lakh
  • Cash and Cash Equivalents: ₹5.60 lakh
  • Bank Balances: ₹3.67 lakh
  • Loans: ₹5.21 lakh
  • Other financial assets: ₹0.90 lakh
  • Other Current Assets: ₹237.58 lakh
  • Total Assets: ₹8,782.19 lakh

Equity and Liabilities

  • Equity Share Capital: ₹586.94 lakh
  • Other Equity: ₹3,440.51 lakh
  • Total Equity: ₹4,027.44 lakh
  • Non-Current Liabilities: ₹472.19 lakh
  • Borrowings: ₹184.21 lakh
  • Lease Liability: ₹187.50 lakh
  • Provisions: ₹100.48 lakh
  • Current Liabilities: ₹4,282.55 lakh
  • Borrowings: ₹1,800.98 lakh
  • Lease Liability: ₹125.88 lakh
  • Trade Payables (micro/small enterprises): ₹1,009.56 lakh
  • Trade Payables (others): ₹855.65 lakh
  • Other financial liabilities: ₹443.12 lakh
  • Other Current Liabilities: ₹39.88 lakh
  • Provisions: ₹7.47 lakh
  • Total Equity and Liabilities: ₹8,782.19 lakh

Additional Information

  • Paid-up equity share capital: ₹586.94 lakh (face value ₹10 each)
  • The company is engaged only in Textile business with no separate reportable segments as per IND AS 108
  • Financial results were reviewed by the Audit Committee and approved by the Board
  • Previous year's figures have been regrouped/rearranged for comparability
  • The Limited Review Report was issued by DMKH & Co., Chartered Accountants (Firm Registration No.: 116886W)