LW S Knitwear Limited held its board meeting on November 13, 2026, which commenced at 11:00 AM and concluded at 12:15 PM. The board considered and approved the following items:
- The Unaudited Financial Results for the Quarter Ended September 30, 2026
- The Limited Review Report on Financial Results by the Statutory Auditor
Financial Results Highlights (Quarter Ended 30.09.2026)
Revenue & Profitability:
- Revenue from operations: ₹714.14 lakh
- Total revenue: ₹714.14 lakh (no other income)
- Profit before tax: ₹40.51 lakh
- Current tax expense: ₹10.32 lakh
- Deferred tax: (₹0.12) lakh
- Net tax expense: ₹10.20 lakh
- Net profit for the quarter: ₹30.31 lakh
Expense Breakdown:
- Purchases of Stock-in-Trade: ₹799.05 lakh
- Changes in inventories: (₹187.65) lakh
- Employee benefits expense: ₹12.29 lakh
- Finance costs: ₹43.40 lakh
- Depreciation and amortization: ₹0.17 lakh
- Other expenses: ₹6.37 lakh
- Total expenses: ₹673.63 lakh
Earnings Per Share:
- Basic EPS: ₹0.21
- Diluted EPS: ₹0.21
Half-Yearly Performance (Six Months Ended 30.09.2026)
Revenue & Profitability:
- Revenue from operations: ₹1,951.98 lakh
- Profit before tax: ₹63.85 lakh
- Current tax expense: ₹16.07 lakh
- Deferred tax: (₹0.26) lakh
- Net tax expense: ₹15.81 lakh
- Net profit for the period: ₹48.04 lakh
Earnings Per Share:
- Basic EPS: ₹0.33
- Diluted EPS: ₹0.33
Balance Sheet Position (as at 30.09.2026)
Assets:
- Total assets: ₹6,058.45 lakh
- Non-current assets: ₹34.63 lakh
- Property, plant and equipment: ₹4.98 lakh
- Other intangible assets: ₹0.00
- Other non-current assets: ₹21.38 lakh
- Deferred tax assets: ₹3.77 lakh
- Current assets: ₹6,023.82 lakh
- Inventories: ₹2,326.17 lakh
- Trade receivables: ₹2,291.55 lakh
- Cash and cash equivalents: ₹15.87 lakh
- Other current assets: ₹1,380.33 lakh
- Bank balances other than cash: ₹0.00
Equity and Liabilities:
- Total equity: ₹3,310.02 lakh
- Equity share capital: ₹1,463.18 lakh (face value ₹10.00 per share)
- Other equity: ₹1,846.84 lakh
- Total liabilities: ₹2,748.43 lakh
- Non-current borrowings: ₹907.42 lakh
- Current borrowings: ₹873.95 lakh
- Trade payables: ₹698.34 lakh (MSME: ₹6.90 lakh, Non-MSME: ₹691.44 lakh)
- Other financial liabilities: ₹21.38 lakh
- Other current liabilities: ₹224.88 lakh
- Provisions: ₹15.56 lakh
Cash Flow Statement (Six Months Ended 30.09.2026)
- Cash flow from operating activities: (₹162.19) lakh
- Cash flow from investing activities: ₹0.00
- Cash flow from financing activities: (₹91.40) lakh
- Net decrease in cash: (₹253.59) lakh
- Cash at beginning: ₹269.48 lakh
- Cash at end: ₹15.88 lakh
Additional Information
- The financial results have been prepared in accordance with Indian Accounting Standards (IND AS)
- The company operates in a single reportable segment
- The results were reviewed by the Audit Committee and approved by the Board of Directors