Board Meeting Details

The Board of Directors meeting was held on Saturday, 14th November 2026, commencing at 07:00 PM and concluding at 07:25 PM.

Key Approvals

1. Approved unaudited financial results for quarter and half year ended 30th September 2026, including Statement of Assets and Liabilities and Statement of Cash Flows

2. Accepted Limited Review Report from M/s. Manikandan & Associates, Chartered Accountants (Statutory Auditors)

3. Approved new Corporate Office at Room No. 19/10B, Nahala Building, Near Emax Theatre, Velliparamba, Kozhikode - 673008

Financial Results Summary (Quarter Ended 30th September 2026)

  • Revenue from operations: Rs 1,596.72 lakh
  • Total Income: Rs 1,596.72 lakh (no other income)
  • Total Expenses: Rs 1,507.92 lakh
  • Purchases of stock-in-trade: Rs 1,500.06 lakh
  • Employee Benefit Expense: Rs 3.50 lakh
  • Finance cost: Rs 0.01 lakh
  • Depreciation and amortisation: Rs 0.01 lakh
  • Other expenses: Rs 4.34 lakh
  • Profit before tax: Rs 88.80 lakh
  • Tax expense: Nil
  • Profit for the period: Rs 88.80 lakh
  • Earnings per share (Basic): Rs 0.44
  • Earnings per share (Diluted): Rs 0.44
  • Paid-up equity share capital: Rs 852.50 lakh (Face value Rs 10 each)

Comparative Performance

Quarterly Comparison (30.09.2026 vs 30.06.2026 vs 30.09.2025):

  • Revenue: Rs 1,596.72 lakh (Q2) vs Rs 1,572.85 lakh (Q1) vs Nil (Q2 previous year)
  • Profit: Rs 88.80 lakh (Q2) vs Rs 62.73 lakh (Q1) vs Rs (10.38) lakh loss (Q2 previous year)
  • EPS: Rs 0.44 (Q2) vs Rs 0.18 (Q1) vs Rs (0.02) (Q2 previous year)

Half Year Performance (30.09.2026 vs 30.09.2025):

  • Revenue: Rs 3,169.57 lakh vs Nil
  • Profit: Rs 151.53 lakh vs Rs (10.38) lakh loss
  • EPS: Rs 0.44 vs Rs (0.02)

Full Year Reference (31.03.2026 Audited):

  • Revenue: Rs 260.34 lakh
  • Profit: Rs 9.32 lakh
  • EPS: Rs 0.11

Assets and Liabilities Position (as at 30th September 2026)

Total Assets: Rs 3,985.35 lakh

  • Non-current assets: Rs 276.65 lakh
  • Property, Plant and Equipment: Rs 0.14 lakh
  • Financial Assets: Rs 15.59 lakh (Investments: Rs 6.82 lakh, Other Financial Assets: Rs 8.77 lakh)
  • Other Non Current Assets: Rs 260.92 lakh
  • Current assets: Rs 3,708.70 lakh
  • Investments: Rs 4.23 lakh
  • Trade receivables: Rs 3,611.34 lakh
  • Cash and cash equivalents: Rs 16.58 lakh
  • Other current assets: Rs 76.55 lakh

Equity and Liabilities: Rs 3,985.35 lakh

  • Equity: Rs 850.66 lakh
  • Equity Share capital: Rs 852.50 lakh
  • Other Equity: Rs (1.84) lakh
  • Non-current liabilities: Rs 16.77 lakh
  • Borrowings: Rs 4.37 lakh
  • Other non-current liabilities: Rs 12.40 lakh
  • Current liabilities: Rs 3,117.91 lakh
  • Trade payables: Rs 3,100.22 lakh
  • Other financial liabilities: Rs 1.10 lakh
  • Provisions: Rs 0.75 lakh
  • Other current liabilities: Rs 15.84 lakh

Cash Flow Statement (Half Year Ended 30th September 2026)

  • Net cash from Operating Activity: Rs (11.80) lakh
  • Net cash from Investing Activity: Rs 3.57 lakh
  • Net cash from Financing Activity: Nil
  • Net decrease in cash: Rs (8.22) lakh
  • Cash at beginning: Rs 24.80 lakh
  • Cash at end: Rs 16.58 lakh

Significant Working Capital Movements

  • Major increase in trade receivables: Rs 3,328.05 lakh (reflected as cash outflow)
  • Significant increase in trade payables: Rs 3,069.88 lakh (reflected as cash inflow)
  • Decrease in other assets: Rs 95.16 lakh

Auditor Review

M/s. Manikandan & Associates, Chartered Accountants issued an unmodified limited review report. They relied on previous reviews by C.V. Paturkar & Co for comparative periods.

Business Segment

Company is engaged in single business segment: trading of readymade garments.

Additional Information

Results available on BSE Limited website (www.bseindia.com) and company website (www.popeesbabycare.com).