Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended 30th September 2026

Nature of Filing / Announcement: Outcome of Board Meeting under SEBI LODR Regulations 30 & 33

Audit Opinion:

Clean (Unqualified Limited Review Report issued by Statutory Auditors S S Kothari Mehta & Co. LLP)

Auditor’s Comment:

Nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results... contains any material misstatement.

Key Financial Highlights [₹ Lakh]

Standalone Results:

Quarter ended 30 September 2026:

  • Revenue from Operations: ₹30,130.48 (vs ₹24,970.26 in Q2 FY26 - YoY increase)
  • Total Income: ₹30,819.88
  • Net Profit: ₹700.20 (vs loss of ₹278.46 in Q2 FY26)
  • EPS: ₹1.69 (Basic and Diluted)

Half Year ended 30 September 2026:

  • Revenue from Operations: ₹56,451.77 (vs ₹47,519.85 in H1 FY26 - YoY increase)
  • Total Income: ₹57,714.53
  • Net Profit: ₹1,298.22 (vs loss of ₹1,535.44 in H1 FY26)
  • EPS: ₹3.13 (Basic and Diluted)

As of 30 September 2026:

  • Other Equity: ₹8,337.83
  • Cash and Cash Equivalents: ₹114.63
  • Total Debt (Borrowings + Lease Liabilities): Not explicitly broken out but visible in balance sheet

Consolidated Results:

Not Applicable - The Company has no Subsidiary, Associate or Joint Venture company(ies) as on 30th September 2026.

Segment-wise Performance [₹ Lakh]:

Quarter ended 30 September 2026 Segment Revenue:

  • Yarn: ₹22,383.07
  • Fabric: ₹9,435.48
  • Garment: ₹3,869.18
  • Total Segment Revenue: ₹35,687.73
  • Less: Inter Segment Revenue: ₹5,557.25
  • Net Revenue from Operations: ₹30,130.48

Quarter ended 30 September 2026 Segment Profit/(Loss) before tax:

  • Yarn: ₹1,319.96
  • Fabric: ₹546.42
  • Garment: ₹(47.98)
  • Total Segment Profit: ₹1,818.40
  • Less: Unallocated Expenses: ₹(1,068.39)
  • Profit before tax: ₹750.01

Capital Employed by Segment as at 30 September 2026:

  • Yarn: ₹12,488.63
  • Fabric: Not explicitly stated but calculable
  • Garment: Not explicitly stated but calculable

Corporate Actions:

No dividend declarations, share splits, bonus issues, buybacks, or capital raising activities announced in this meeting.

Other Significant Information:

Capital Expenditure Approval:

  • In-principle approval of capital expenditure plan of up to ₹180 crore
  • For upgradation, modernization and capacity enhancement at the Company's Sarovar Plant
  • Encompasses Spinning, Fabric Printing and Engineering Divisions, including conversion of existing unit into melange unit
  • Implementation envisaged till the year 2030
  • To be funded through a combination of bank finance and internal accruals

Revised Investment Approval:

  • Approval of investment amount of ₹3.64 Crores instead of ₹2.60 lakh in Asawata Energy Private Limited
  • For 26% equity stake in SPV for setting up 15 MW Solar Power Plant at Sarovar Plant
  • Under Group Captive Model of the Madhya Pradesh Electricity Regulatory Commission
  • Remaining 74% stake to be held by Pickrenew Energy Limited
  • Acquisition expected to be completed on or before 6th February 2026

Existing and Proposed Capacity Details:

  • Existing Installed Capacity: Spinning - 1,610 MT/month, Yarn Dyeing - 280 MT/month, Dye house-process fabric - 640 MT/month, Printing - 35 MT/month
  • Current Utilization: Spinning - 1,500 MT/month, Yarn Dyeing - 275 MT/month, Dye house-process fabric - 475 MT/month
  • Proposed Capacity Addition: 290 MT/month in melange yarn, ~50 MT/month in Yarn Dyeing, ~84 MT/month in Fiber Dyeing, Printing 240 MT/month