Summary of Key Information:

Reporting Period: Quarter and Year Ended 31st March, 2026

Nature of Filing / Announcement: Outcome of Board Meeting under Regulation 30 and Submission of Financial Results under Regulation 33 of SEBI (LODR) Regulations, 2015

Audit Opinion:

Unmodified Opinion (Clean)

Key Financial Highlights [Rs. in Lakhs except EPS]:

Standalone Results:

Quarter Ended 31-03-2026 (Audited):

  • Revenue from Operations: 16,027.58
  • Total Income: 16,103.88
  • Net Profit: 162.31
  • EPS: 0.10 (Basic and Diluted)

Quarter Ended 31-12-2025 (Unaudited):

  • Revenue from Operations: 14,768.57
  • Total Income: 15,082.10
  • Net Profit: 269.12
  • EPS: 0.17 (Basic and Diluted)

Quarter Ended 31-03-2025 (Restated Audited):

  • Revenue from Operations: 12,747.44
  • Total Income: 13,584.14
  • Net Profit: 719.19
  • EPS: 0.46 (Basic and Diluted)

Year Ended 31-03-2026 (Audited):

  • Revenue from Operations: 65,589.22
  • Total Income: 66,588.47
  • Net Profit: 1,038.89
  • EPS: 0.66 (Basic and Diluted)
  • Other Equity: 14,831.86
  • Cash and Cash Equivalents: 168.35

Year Ended 31-03-2025 (Restated Audited):

  • Revenue from Operations: 63,670.28
  • Total Income: 65,081.93
  • Net Profit: 1,410.97
  • EPS: 0.89 (Basic and Diluted)
  • Other Equity: 13,857.50

Consolidated Results:

Year Ended 31-03-2026 (Audited):

  • Revenue from Operations: 69,723.52
  • Net Profit attributable to owners: 1,038.89
  • EPS: 0.66 (Basic and Diluted)
  • Other Equity: 14,831.85

Year Ended 31-03-2025 (Restated Audited):

  • Net Profit: 1,410.97
  • EPS: 0.89 (Basic and Diluted)
  • Other Equity: 13,857.48

Segment-wise Performance:

The company is primarily engaged in "Cotton Ginning and Spinning" business. The requirement of Ind AS 108 - "Operating Segments" is not applicable as it is engaged in a single business segment.

Corporate Actions:

  • Recommended a Final Dividend of ₹0.05 per equity share of face value of Re. 1 each (5% on paid-up equity share capital) for FY26, subject to shareholder approval at AGM
  • The company sub-divided its Equity Shares from face value of ₹10 each to ₹1 each, with Record Date fixed as April 17, 2026

Other Significant Information:

  • The company's Cotton Ginning business is seasonal (October to April), making quarterly comparisons not strictly comparable
  • Adopted Indian Accounting Standards (Ind AS) effective from April 1, 2025 with transition date of April 1, 2024
  • Impact of Labour Codes notified by Government of India on November 21, 2025 recognized based on management assessment
  • Consolidated results include subsidiaries: Pashupati Cotyarn LLP and Sarjak Infra LLP
  • Various Ind AS transition adjustments including fair valuation of financial guarantees, deferred tax impacts, lease accounting under Ind AS 116, expected credit loss model, and remeasurement of defined benefit plans

Assets and Liabilities Position (Standalone as at 31-03-2026):

  • Total Assets: 29,721.88
  • Total Equity: 16,410.26
  • Total Liabilities: 13,311.62
  • Borrowings (Current + Non-current): 9,095.75
  • Trade Payables: 1,492.89