Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026 (Q2 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting and Unaudited Standalone Financial Results

Date of Board Meeting / Approval: November 02, 2026 (commenced at 12:00 noon, concluded at 04:25 p.m.)

Audit Opinion: Unmodified conclusion (clean opinion)

Auditor's Comment: Nothing has come to our attention that causes us to believe that the accompanying Statement contains any material misstatement.

Key Financial Highlights [Rs. in lakhs except EPS]

Standalone Results:

Quarter ended September 30, 2026:

  • Revenue from Operations: ₹60,798.18 (vs. ₹78,468.97 in Q2 FY26 - decreased 22.4% YoY)
  • Total Income: ₹60,997.66
  • Net Profit: ₹1,147.48 (vs. ₹944.70 in Q2 FY26 - increased 21.4% YoY)
  • EPS: ₹0.08 (Basic and Diluted)

Half Year ended September 30, 2026:

  • Revenue from Operations: ₹1,23,037.09 (vs. ₹1,83,236.71 in H1 FY26 - decreased 32.9% YoY)
  • Total Income: ₹1,23,479.33
  • Net Profit: ₹2,627.05 (vs. ₹2,064.60 in H1 FY26 - increased 27.2% YoY)
  • EPS: ₹0.18 (Basic and Diluted)

Expense Breakdown (Quarter):

  • Cost of materials consumed: ₹49,006.03
  • Employee benefit expenses: ₹2,472.86
  • Finance Costs: ₹508.29
  • Depreciation and amortization expense: ₹1,167.88
  • Other expenses: ₹5,861.78

Tax Expense (Quarter):

  • Current Tax: ₹101.00
  • Deferred Tax: ₹296.07
  • Excess/Short provision of Income tax: (₹588.52)

Balance Sheet Position as at September 30, 2026:

  • Paid-up Equity Share Capital: ₹14,414.73 lakhs (Face Value ₹1/- per share)
  • Other Equity: ₹53,267.14 lakhs
  • Total Equity: ₹67,681.86 lakhs
  • Non-Current Borrowings: ₹4,834.20 lakhs
  • Current Borrowings: ₹11,328.98 lakhs
  • Total Borrowings: ₹16,163.18 lakhs
  • Cash and Cash Equivalents: ₹251.15 lakhs
  • Trade Receivables: ₹54,315.37 lakhs
  • Inventories: ₹14,309.22 lakhs
  • Total Assets: ₹1,19,251.00 lakhs

Segment-wise Performance:

Segment reporting as defined in IND-AS 108 is not applicable; since the Company has only one reportable segment i.e. Textiles.

Corporate Actions:

No dividend declarations, share splits, bonus issues, buybacks, or capital structure changes announced.

Other Significant Information:

Investment in SPV: Nandan Denim Limited has entered into a Share Transfers cum Shareholder's Agreement with Opera Vayu (Narmada) Private Limited (SPV) and Shivam Wind Energy Private Limited (Promoter and Project Implementer) for Purchase of wind and solar power under the applicable group captive renewal power route. Company has acquired 40,02,096 (6.1%) equity shares of Opera Vayu (Narmada) Private Limited for a total consideration of ₹4,00,20,960/- (Rupees Four Crore Twenty Thousand Nine Hundred Sixty Only) on July 13, 2026.

Accounting Policies: The unaudited standalone financial results are prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim financial reporting" as prescribed under Section 133 of the Companies Act 2013.

Notes:

  • The figures of the current quarter are the balancing figures between un-audited figures in respect of the half financial year and the unaudited published year-to-date figures up to the First quarter ended 30th June 2026
  • Figures of previous reporting periods have been regrouped/reclassified/restated wherever necessary
  • Exceptional Items: Nil for all periods presented