Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended 30th September 2026 (Q2 FY27, H1 FY27)

Nature of Filing / Announcement: Disclosure under Regulation 30 of SEBI (LODR) Regulations, 2015 - Outcome of Board Meeting

Date of Board Meeting / Approval: November 13, 2026 (commenced at 12:00 PM, concluded at 1:05 PM)

Audit Opinion: Unmodified Limited Review Report (Clean)

Auditor’s Comment: The auditors stated that nothing has come to their attention causing them to believe the statement contains any material misstatement. However, they noted that the financial results of 3 subsidiaries (with total assets of ~₹2,421.57 Lakhs) were unaudited and not reviewed, but were considered not material to the Group.

Key Financial Highlights [Unit: ₹ Lakhs]

Standalone Results:

Quarter ended 30-Sep-26 (Q2 FY27):

  • Revenue from Operations: ₹27,040.04 (vs. ₹20,475.73 in Q2 FY25, +32.1% YoY; vs. ₹23,641.04 in Q1 FY27)
  • Other Operating Revenue: ₹1,214.75
  • Other Income: ₹66.69
  • Total Income: ₹28,321.48
  • Total Expenses: ₹24,413.01
  • Profit before tax: ₹3,908.47 (vs. ₹863.40 in Q2 FY25)
  • Tax Expense: ₹882.09
  • Net Profit for the period: ₹3,026.38 (vs. ₹702.79 in Q2 FY25)
  • Other Comprehensive Income: -₹56.25
  • Total Comprehensive Income: ₹2,970.13
  • EPS (Basic & Diluted): ₹25.22 (not annualized)

Half year ended 30-Sep-26 (H1 FY27):

  • Revenue from Operations: ₹50,681.08 (vs. ₹40,169.34 in H1 FY26)
  • Other Operating Revenue: ₹2,146.96
  • Other Income: ₹203.97
  • Total Income: ₹53,032.01
  • Total Expenses: ₹45,592.39
  • Profit before tax: ₹7,439.62 (vs. ₹2,354.56 in H1 FY26)
  • Tax Expense: ₹1,752.47
  • Net Profit for the period: ₹5,687.15 (vs. ₹1,832.99 in H1 FY26)
  • Other Comprehensive Income: -₹78.09
  • Total Comprehensive Income: ₹5,609.06
  • EPS (Basic & Diluted): ₹47.39 (not annualized)

Consolidated Results:

The consolidated results are identical to the standalone results for all periods presented, as the subsidiaries had no business operations.

Quarter ended 30-Sep-26 (Q2 FY27):

  • Revenue from Operations: ₹27,040.04
  • Total Income: ₹28,321.48
  • Net Profit for the period: ₹3,026.38
  • Total Comprehensive Income: ₹2,970.13
  • EPS: ₹25.22

Half year ended 30-Sep-26 (H1 FY27):

  • Revenue from Operations: ₹50,681.08
  • Total Income: ₹53,032.01
  • Net Profit for the period: ₹5,687.15
  • Total Comprehensive Income: ₹5,609.06
  • EPS: ₹47.39

Balance Sheet Position (Standalone as of 30-Sep-26):

  • Paid-up equity share capital (Face value ₹10): ₹1,200.00 Lakhs
  • Other Equity: ₹49,662.49 Lakhs (vs. ₹44,533.43 Lakhs as of 31-Mar-26)
  • Total Non-Current Assets: ₹55,079.51 Lakhs
  • Total Current Assets: ₹41,875.06 Lakhs
  • Cash and Cash Equivalents: ₹297.89 Lakhs (vs. ₹134.83 Lakhs as of 31-Mar-26)
  • Bank balances other than cash equivalents: ₹923.14 Lakhs
  • Total Assets: ₹96,961.26 Lakhs
  • Total Non-Current Liabilities: ₹11,940.68 Lakhs
  • Borrowings (Non-current): ₹10,814.29 Lakhs
  • Total Current Liabilities: ₹34,158.09 Lakhs
  • Borrowings (Current): ₹24,094.06 Lakhs
  • Total Liabilities: ₹46,098.77 Lakhs
  • Total Equity and Liabilities: ₹96,961.26 Lakhs

Cash Flow (Standalone for H1 FY27):

  • Net Cash Flow from Operating Activities: ₹3,626.29 Lakhs
  • Net Cash Flow used in Investing Activities: -₹900.33 Lakhs
  • Net Cash Flow used in Financing Activities: -₹1,985.32 Lakhs
  • Net Increase in Cash and Cash Equivalents: ₹740.64 Lakhs

Segment-wise Performance:

The company operates primarily in one reportable operating segment: Textiles. Hence, results are reported under a single segment as per Ind AS 108.

Corporate Actions:

Not Specified

Other Significant Information:

  • The company incorporated two new wholly-owned subsidiaries during the quarter:
  • Precot Holdings Limited (incorporated on 6th July 2026) with a capital of AED 1 Lakh.
  • Precot International (FZE) (incorporated on 22nd September 2026) with a capital of AED 1.5 Lakhs.
  • Capital for these subsidiaries is yet to be remitted by the company.
  • These entities have not commenced business operations as of the reporting date.
  • The consolidation of these subsidiaries (along with existing subsidiary Suprem Associates) did not result in any adjustment to the financial results, as they had no operations.