Financial Results - Standalone (₹ in Lakhs)

Quarterly Performance (Q2 FY27)

  • Total Income: ₹76.94 lakhs (primarily Other Income)
  • Total Expenses: ₹265.79 lakhs
  • Finance Costs: ₹172.89 lakhs
  • Depreciation: ₹76.82 lakhs
  • Loss Before Tax: ₹(188.85) lakhs
  • Net Loss: ₹(188.85) lakhs
  • Basic EPS: ₹(0.25)

Half-Yearly Performance (H1 FY27)

  • Total Income: ₹132.68 lakhs
  • Loss Before Tax: ₹(336.55) lakhs
  • Net Loss: ₹(336.55) lakhs
  • Basic EPS: ₹(0.45)

Comparative Figures (Q2 FY26)

  • Total Income: ₹0.24 lakhs
  • Loss Before Tax: ₹(286.84) lakhs
  • Net Loss: ₹(286.84) lakhs
  • Basic EPS: ₹(0.39)

Financial Position - Standalone (as of September 30, 2026)

  • Paid-up Equity Share Capital: ₹7,438.30 lakhs
  • Other Equity: ₹(11,053) lakhs
  • Net Worth: ₹(2,069) lakhs
  • Total Assets: ₹18,967 lakhs
  • Total Borrowings: ₹15,946 lakhs
  • Cash and Cash Equivalents: ₹40 lakhs

Key Financial Ratios - Standalone

  • Debt Service Coverage Ratio: (0.00)
  • Interest Service Coverage Ratio: 0.35
  • Debt-Equity Ratio: (7.71)
  • Current Ratio: 14.02
  • Operating Margin: Not Available
  • Net Profit Margin: Not Available

Operational Update

Production activities remain suspended due to disconnection of power supply. The company is communicating with APDCL (Assam Power Distribution Company Limited) for power restoration. Once power is restored, the company plans to:

  • Refurbish its 132 KV substation
  • Restart production activities in phased manner
  • Recruit optimal manpower required for operations

The company is seeking release of subsidy (CCIS) of ₹5.90 crores approved by SLC dated December 31, 2019, and other pending subsidies from statutory bodies to generate funds.

Associate Company Project

The group's associate company, Prag Jyoti Textile Park Private Limited, is setting up a new greenfield Textile Park under the Scheme for Integrated Textile Park (SITP) by Ministry of Textiles, Government of India. The project is developed on 60.08 acres of land.

Accounting Review

The company is undertaking a comprehensive review of the carrying amount and historical accounting treatment of certain Property, Plant and Equipment. No accounting adjustment has been recognized in these financial results as the review is still in progress.

Auditor's Limited Review Report

Rama K Gupta & Co., Chartered Accountants, conducted a limited review and reported that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement. The review was conducted in accordance with SRE 2410 issued by ICAI.

Consolidated Results (₹ in Lakhs)

Quarterly Performance (Q2 FY27)

  • Total Income: ₹76.94 lakhs
  • Loss Before Tax: ₹(188.85) lakhs
  • Net Loss: ₹(188.85) lakhs
  • Basic EPS: ₹(0.24)

Half-Yearly Performance (H1 FY27)

  • Total Income: ₹132.68 lakhs
  • Loss Before Tax: ₹(336.55) lakhs
  • Net Loss: ₹(336.55) lakhs
  • Basic EPS: ₹(0.44)

Consolidated Entities

The consolidated results include:

  • Parent: Prag Bosimi Synthetics Limited
  • Subsidiaries: Prag Bosimi Packaging Private Limited, Prag Bosimi Texurising Private Limited
  • Associates: Prag Jyoti Textile Park Private Limited

Cash Flow Statement - Standalone (H1 FY27)

  • Net Cash from Operating Activities: ₹66 lakhs
  • Net Cash from Investing Activities: ₹0
  • Net Cash from Financing Activities: ₹(73) lakhs
  • Net Decrease in Cash: ₹(6) lakhs