LW S Knitwear Limited held a board meeting on 14 August 2026 that commenced at 3:00 PM and concluded at 3:30 PM. The board inter alia considered and approved the following items:

  • The Unaudited Financial Results for the Quarter Ended 30 June 2026
  • The Limited Review Report on Financial Results by the Statutory Auditor

The company confirmed that several regulatory annexures were not applicable:

  • Statement on Deviation or Variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. — Not Applicable
  • Outstanding Default on Loans and Debt Securities — NOT APPLICABLE, since there is no such default by the company
  • Disclosure of Related Party Transactions — Not Applicable being 1st Quarter
  • Statement on Impact of Audit Qualifications — Not Applicable being 1st Quarter

Financial Results for Quarter Ended 30.06.2026 (in lakhs rupees)

Income Statement:

  • Revenue from operations: ₹1,237.84 (Unaudited)
  • Other income: Not disclosed (shown as "-")
  • Total Income: ₹1,237.84

Expenses Breakdown:

  • Cost of materials consumed: ₹0.00
  • Purchases of Stock-in-Trade: ₹1,346.97
  • Changes in inventories: ₹(198.27) [negative indicating reduction]
  • Employee benefits expense: ₹12.09
  • Finance costs: ₹44.01
  • Depreciation and amortization expense: ₹0.26
  • Other expenses: ₹9.44
  • Total expenses: ₹1,214.50

Profitability Metrics:

  • Profit before exceptional and extraordinary items and tax: ₹23.34
  • Exceptional items: None
  • Extraordinary items: None
  • Profit before tax: ₹23.34

Taxation:

  • Current tax: ₹5.75
  • Deferred tax: ₹(0.14) [negative indicating benefit]
  • Net Tax Expense: ₹5.61

Net Results:

  • Profit for the period from continuing operations: ₹17.73
  • Profit/(loss) from discontinuing operations: None
  • Profit (Loss) for the period: ₹17.73
  • Other Comprehensive Income: None
  • Total Comprehensive Income for the period: ₹17.73

Comparative Performance (in lakhs rupees):

| Period | Revenue | Total Income | Profit Before Tax | Net Profit |

| Q1 FY27 (30.06.2026) | 1,237.84 | 1,237.84 | 23.34 | 17.73 |

| Q4 FY26 (31.03.2026) | 3,257.40 | 3,270.15 | 128.13 | 95.77 |

| Q1 FY26 (30.06.2025) | 1,307.35 | 1,307.35 | 35.28 | 27.23 |

| FY26 (31.03.2026) | 9,621.49 | 9,634.24 | 318.11 | 238.01 |

Capital Structure:

  • Paid-up equity share capital: ₹1,463.18 lakh (unchanged from previous periods)
  • Face Value of Equity Share Capital: ₹10.00
  • Reserves excluding revaluation reserve: ₹1,816.54 lakh (increased from ₹1,798.81 lakh in previous accounting year)

Earnings Per Share (in rupees, not annualized):

  • Basic EPS (continuing operations): ₹0.12
  • Diluted EPS (continuing operations): ₹0.12
  • Basic EPS (discontinued operations): ₹0.00
  • Diluted EPS (discontinued operations): ₹0.00
  • Basic EPS (total): ₹0.12
  • Diluted EPS (total): ₹0.12

Additional Disclosures:

  • The company has only one reportable segment: Textiles
  • These unaudited financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules 2015, as amended
  • The results were reviewed by the Audit Committee and approved by the Board of Directors
  • All figures are in lakhs rupees except Face value of Equity Shares and EPS, which are in rupees

The statutory auditor, Parmod G. Gupta & Associates Chartered Accountants, issued a limited review report stating that based on their review, nothing has come to their attention that causes them to believe that the financial results contain any material misstatement. The review was conducted in accordance with Standard on Review Engagement (SRE) 2410 issued by ICAI.