Marc Loire Fashions Limited submitted its unaudited financial results for the half year ended 30th September, 2026 to the Bombay Stock Exchange under Regulation 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The Board of Directors approved these results at its meeting held on Saturday, 14th November, 2026, which commenced at 2:00 P.M. and concluded at 2:25 P.M. The trading window for dealing with the company's securities remains closed until 48 hours from this announcement.

Financial Performance Highlights

Revenue:

  • Revenue from operations: ₹1,266.56 lakhs for H1 FY27 (compared to ₹2,007.82 lakhs for H2 FY26 and ₹1,531.59 lakhs for H1 FY26)
  • Other income: ₹25.58 lakhs for H1 FY27
  • Total revenue: ₹1,292.14 lakhs for H1 FY27

Expenses:

  • Purchases of stock-in-trade: ₹818.01 lakhs
  • Change in inventories: (₹273.38) lakhs (increase)
  • Employee benefits expenses: ₹70.91 lakhs
  • Finance cost: ₹5.05 lakhs
  • Depreciation and amortization: ₹19.37 lakhs
  • Other expenses: ₹536.58 lakhs
  • Total expenses: ₹1,176.53 lakhs

Profitability:

  • Profit before tax: ₹115.61 lakhs for H1 FY27
  • Tax expense: ₹28.93 lakhs (Current tax: ₹31.06 lakhs, Deferred tax: (₹2.13) lakhs)
  • Net profit: ₹86.67 lakhs for H1 FY27
  • Earnings per share (basic and diluted): ₹1.22

Balance Sheet Position (as at 30th September, 2026)

Equity and Liabilities:

  • Share capital: ₹710.00 lakhs (unchanged from 31st March 2026)
  • Reserves and surplus: ₹2,728.82 lakhs (increased from ₹2,642.15 lakhs)
  • Short-term borrowings: ₹52.34 lakhs (compared to negative ₹4.41 lakhs)
  • Trade payables: ₹248.14 lakhs (Micro and small enterprises: ₹15.58 lakhs, Others: ₹232.56 lakhs)
  • Other current liabilities: ₹114.19 lakhs
  • Short-term provisions: ₹96.59 lakhs
  • Long-term provisions: ₹5.54 lakhs

Assets:

  • Property, plant & equipment: ₹174.16 lakhs (Tangible assets)
  • Deferred tax assets: ₹4.54 lakhs
  • Other non-current assets: ₹56.90 lakhs
  • Current investments: ₹222.03 lakhs
  • Inventories: ₹2,174.27 lakhs
  • Trade receivables: ₹783.94 lakhs
  • Cash and bank balance: ₹254.49 lakhs
  • Other current assets: ₹285.29 lakhs

Cash Flow Statement

  • Net cash used in operating activities: (₹336.95) lakhs
  • Net cash from investing activities: ₹303.05 lakhs
  • Net cash from financing activities: ₹51.70 lakhs
  • Net increase in cash and cash equivalents: ₹17.81 lakhs
  • Cash and cash equivalents at end of period: ₹254.49 lakhs (comprising cash on hand: ₹161.51 lakhs, current accounts: ₹35.45 lakhs, escrow accounts: ₹0.52 lakhs, fixed deposits: ₹57.00 lakhs)

Additional Information

  • The financial results were reviewed by SPMG & Co., Chartered Accountants (ICAI Firm Registration No. 509249C), who issued a clean limited review report
  • The company deals in two segments: footwear (approximately 99% of revenue) and apparel & accessories
  • Expenses and profits are unallocable and cannot be attributed to one specific segment
  • No exceptional or extraordinary items were reported for the period
  • No investor complaints were received during the period under review
  • The company is exempted from adoption of Ind AS as it is listed on SME Exchange
  • Figures for previous periods have been rearranged/reclassified wherever necessary for comparability