Board Meeting Details

The board meeting was convened on 12th November 2026 at the corporate office in Gurugram, Haryana, from 12:30 PM to 3:30 PM. The board approved the unaudited financial results for Q2 and H1 FY27.

Financial Results Overview (Q2 FY27 vs Q2 FY26)

  • Revenue from operations: ₹190.47 lakh (₹174.23 lakh in Q2 FY26)
  • Other income: ₹0.26 lakh (₹0.46 lakh in Q2 FY26)
  • Total income: ₹190.50 lakh (₹174.28 lakh in Q2 FY26)
  • Cost of materials consumed: ₹699.19 lakh (₹592.46 lakh in Q2 FY26)
  • Employee benefits expense: ₹381.08 lakh (₹363.87 lakh in Q2 FY26)
  • Finance costs: ₹43.21 lakh (₹39.93 lakh in Q2 FY26)
  • Depreciation and amortization: ₹80.99 lakh (₹81.51 lakh in Q2 FY26)
  • Profit before tax: ₹18.91 lakh (₹30.64 lakh in Q2 FY26)
  • Tax expense: ₹4.71 lakh (₹10.91 lakh in Q2 FY26)
  • Net profit: ₹14.20 lakh (₹19.73 lakh in Q2 FY26)
  • Basic EPS: ₹0.83 (₹1.16 in Q2 FY26)
  • Diluted EPS: ₹0.83 (₹1.16 in Q2 FY26)

Financial Results Overview (H1 FY27 vs H1 FY26)

  • Revenue from operations: ₹360.33 lakh (₹347.02 lakh in H1 FY26)
  • Other income: ₹0.50 lakh (₹2.25 lakh in H1 FY26)
  • Total income: ₹360.38 lakh (₹347.25 lakh in H1 FY26)
  • Cost of materials consumed: ₹1,382.76 lakh (₹1,243.06 lakh in H1 FY26)
  • Employee benefits expense: ₹762.15 lakh (₹718.30 lakh in H1 FY26)
  • Finance costs: ₹85.75 lakh (₹78.13 lakh in H1 FY26)
  • Depreciation and amortization: ₹160.86 lakh (₹160.01 lakh in H1 FY26)
  • Profit before tax: ₹30.31 lakh (₹75.79 lakh in H1 FY26)
  • Tax expense: ₹9.27 lakh (₹22.79 lakh in H1 FY26)
  • Net profit: ₹21.04 lakh (₹53.01 lakh in H1 FY26)
  • Basic EPS: ₹1.23 (₹3.11 in H1 FY26)
  • Diluted EPS: ₹1.23 (₹3.11 in H1 FY26)

Balance Sheet Highlights (as of 30th September 2026)

  • Total assets: ₹527.57 lakh (₹522.65 lakh as of 31st March 2026)
  • Property, plant and equipment: ₹96.40 lakh (₹97.09 lakh as of 31st March 2026)
  • Inventories: ₹195.59 lakh (₹180.71 lakh as of 31st March 2026)
  • Trade receivables: ₹106.78 lakh (₹108.52 lakh as of 31st March 2026)
  • Cash and cash equivalents: ₹1.17 lakh (₹2.99 lakh as of 31st March 2026)
  • Total equity: ₹235.89 lakh (₹233.78 lakh as of 31st March 2026)
  • Equity share capital: ₹17.04 lakh (unchanged)
  • Borrowings (non-current): ₹8.62 lakh (₹3.78 lakh as of 31st March 2026)
  • Borrowings (current): ₹75.26 lakh (₹75.99 lakh as of 31st March 2026)
  • Trade payables: ₹59.48 lakh (₹68.67 lakh as of 31st March 2026)

Cash Flow Statement (H1 FY27)

  • Cash generated from operations: ₹196.46 lakh
  • Taxes paid: ₹14.00 lakh
  • Net cash from operating activities: ₹182.46 lakh
  • Payments for purchase of non-current assets: ₹71.07 lakh
  • Net cash used in investing activities: ₹69.35 lakh
  • Payment of lease liabilities: ₹92.77 lakh
  • Net cash used in financing activities: ₹130.05 lakh
  • Net decrease in cash and cash equivalents: ₹16.94 lakh
  • Closing cash and cash equivalents: ₹1.17 lakh

Notes to Financial Results

1. The financial results are prepared in accordance with Indian Accounting Standards (Ind AS) and Ind AS 34 on Interim Financial Reporting.

2. The results were reviewed by the audit committee and approved by the board of directors on 12th November 2026.

3. Statutory auditors, Pardeep Tayal & Co., conducted a limited review and issued an unqualified report.

4. The company operates in a single business segment - footwear.

5. Previous period figures have been regrouped/rearranged for comparability.

6. EPS for the quarter/period has not been annualized.

7. The results are available on NSE, BSE, and the company's website (www.libertyshoes.com).