Key Financial Figures - Standalone (Amounts in ₹ Lakh)

Quarterly Performance (Q2 FY2026)

  • Revenue from Operations: ₹5,570.39 (Q2 FY2025: ₹4,729.53; +17.8% YoY)
  • Total Income: ₹5,582.92 (Q2 FY2025: ₹4,733.37)
  • Profit Before Tax (PBT): ₹251.11 (Q2 FY2025: ₹203.04)
  • Tax Expense: ₹63.69 (Current Tax: ₹58.17, Deferred Tax: ₹5.52)
  • Net Profit: ₹187.42 (Q2 FY2025: ₹155.18; +20.8% YoY)
  • Earnings Per Share (EPS) - Basic/Diluted: ₹6.25 (Q2 FY2025: ₹5.17)

Half-Yearly Performance (H1 FY2026)

  • Revenue from Operations: ₹11,362.34 (H1 FY2025: ₹10,789.63)
  • Total Income: ₹11,381.06 (H1 FY2025: ₹10,799.48)
  • Profit Before Tax (PBT): ₹514.81 (H1 FY2025: ₹499.48)
  • Tax Expense: ₹131.48 (Current Tax: ₹123.52, Deferred Tax: ₹7.96)
  • Net Profit: ₹383.33 (H1 FY2025: ₹377.00)
  • Earnings Per Share (EPS) - Basic/Diluted: ₹12.77 (H1 FY2025: ₹12.56)

Annual Comparison (Audited)

  • Year Ended March 31, 2026 (Audited): Revenue ₹24,064.98; Net Profit ₹861.66; EPS ₹28.71

Key Financial Figures - Consolidated (Amounts in ₹ Lakh)

Quarterly Performance (Q2 FY2026)

  • Revenue from Operations: ₹5,856.54
  • Total Income: ₹5,869.07
  • Profit Before Tax (PBT): ₹284.65
  • Tax Expense: ₹69.44 (Current Tax: ₹60.89, Deferred Tax: ₹8.55)
  • Net Profit (after non-controlling interest): ₹215.21
  • Earnings Per Share (EPS) - Basic/Diluted: ₹7.17

Half-Yearly Performance (H1 FY2026)

  • Revenue from Operations: ₹12,002.66
  • Total Income: ₹12,021.38
  • Profit Before Tax (PBT): ₹611.86
  • Tax Expense: ₹148.13 (Current Tax: ₹134.40, Deferred Tax: ₹13.73)
  • Net Profit (after non-controlling interest): ₹463.73
  • Earnings Per Share (EPS) - Basic/Diluted: ₹15.45

Assets and Liabilities Position (Standalone)

  • Total Assets (as of 30-Sep-2026): ₹29,100.63 Lakh (31-Mar-2026: ₹23,021.51 Lakh)
  • Inventories: ₹12,900.44 Lakh (31-Mar-2026: ₹8,453.74 Lakh)
  • Trade Receivables: ₹8,239.27 Lakh (31-Mar-2026: ₹7,720.69 Lakh)
  • Total Equity: ₹6,583.13 Lakh (Equity Share Capital: ₹300.11 Lakh, Other Equity: ₹6,283.02 Lakh)
  • Borrowings (Non-Current + Current): ₹12,623.55 Lakh (31-Mar-2026: ₹11,587.36 Lakh)
  • Trade Payables: ₹8,493.57 Lakh (31-Mar-2026: ₹3,942.61 Lakh)

Cash Flow Statement (Standalone - H1 FY2026)

  • Net Cash from Operating Activities: (₹261.06) Lakh outflow
  • Net Cash from Investing Activities: (₹337.35) Lakh outflow (primarily Purchase of Property, Plant & Equipment: ₹367.02 Lakh)
  • Net Cash from Financing Activities: ₹531.86 Lakh inflow (primarily Proceeds from Borrowings: ₹1,832.55 Lakh, net of repayments)
  • Net Decrease in Cash & Equivalents: (₹66.55) Lakh
  • Cash & Equivalents at period end: ₹39.08 Lakh

Audit & Review Details

  • The financial results were reviewed by the Audit Committee and approved by the Board on November 12, 2026.
  • The Statutory Auditors, Montek S & Associates, conducted a limited review under Regulation 33 of SEBI LODR and issued an unmodified opinion.
  • Emphasis of Matter: The auditors drew attention to the fact that the closing inventory of ₹12,900.44 Lakh (Standalone) is based on a stock statement certified by management, as no physical verification was conducted by the auditors. Their conclusion is not modified based on this matter.

Subsidiary Information

  • The consolidated results include the subsidiary Harappa Textile Mills Private Limited.
  • For H1 FY2026, the subsidiary contributed Total Assets of ₹4,296.22 Lakh, Revenue of ₹1,443.20 Lakh, and Net Profit of ₹80.40 Lakh.

Other Information

  • Paid-up Equity Capital: ₹300.11 Lakh (30,01,100 shares of ₹10 each).
  • The company operates in a single business segment.
  • The results are available on the company's website (www.parmeshwarisilkmills.com) and on BSE's website (www.bseindia.com).