Summary of Key Information:

Reporting Period: Quarter Ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Financial Results

Audit Opinion:

Qualified Review Opinion by J N MITAL & CO (FRN 003587N)

Key Financial Highlights [₹ Lakhs]:

Standalone Results:

Revenue from Operations: 1,016.16 (vs 1,394.88 previous quarter -27% QoQ)

Total Income: 1,016.17

Net Profit: 91.37 (vs 147.35 previous quarter -38% QoQ)

EPS: 0.35 (Basic and Diluted)

Consolidated Results:

Revenue from Operations: 1,270.07

Total Income: 1,270.08

Net Profit: 4.89

EPS: 0.18 (Basic and Diluted)

Segment-wise Performance [₹ Lakhs]:

Standalone Segment Revenue (Q1 FY27):

  • Garment: 526.02
  • Rock Salt: 490.14
  • Others: -

Total Revenue from Operations: 1,016.16

Standalone Segment Result (Q1 FY27):

  • Garment: -91.65 (loss)
  • Rock Salt: 243.79 (profit)
  • Others: -

PBIT: 152.13

Consolidated Segment Revenue (Q1 FY27):

  • Garment: 779.94
  • Rock Salt: 490.14
  • Others: -

Total Revenue from Operations: 1,270.08

Consolidated Segment Result (Q1 FY27):

  • Garment: -177.18 (loss)
  • Rock Salt: 243.79 (profit)
  • Others: -

PBIT: 66.60

Corporate Actions:

  • Twenty second (22nd) Annual General Meeting to be held on Wednesday, September 30, 2026
  • Book closure date: Thursday, September 24, 2026 to Wednesday, September 30, 2026 (both inclusive)
  • Cut-off date: Wednesday, September 23, 2026
  • M/s SARK & Associates LLP appointed as scrutinizer for 22nd AGM

Undisputed Tax Liabilities Outstanding:

  • TDS on Purchase: ₹4.61 lakhs (FY 2022-23: ₹1.32 lakhs, FY 2023-24: ₹3.29 lakhs)
  • Income Tax for FY 23-24: ₹1.27 lakhs
  • Profession Tax: ₹2.78 lakhs (FY 2018-19, 2019-20, 2022-23)
  • TCS Collected from parties: ₹1.50 lakhs (FY 2020-21, 2021-22)
  • GST: ₹2.79 lakhs (FY 2019-20, FY 2022-23)

Contingent Liabilities:

  • ESI Cases filed against Company:
  • Case No. 267/SW/2012: Non-payment of contribution ₹11,59,373/- (Feb 2007 to Dec 2011)
  • Case No. 2512447/2012: Non-submission of Return of contribution (Apr 2006 to Sep 2011)

Both cases filed on October 10, 2012 in Sewree Court, pending in E.I. Court Bandra, Mumbai

Other Disclosures:

  • Company not maintaining relevant information of MSME creditors
  • Fines imposed by NSE vide letter dated June 30, 2026 (amount not specified)
  • No complaints received by company as on June 30, 2026

Other Significant Information:

  • Fire incident occurred on May 04, 2025 at Libas store, Mumbai resulting in estimated damage of ₹2.40 Crore [Exceptional Item]
  • Company has adequate insurance coverage and initiated claim process
  • Company exercises option u/s 115 BAA of Income Tax Act, 1961 to compute tax @ 25.17%
  • Business activity falls in 3 segments: Trading of Fashion Lifestyle Products, Rock Salt & Coconuts