1. Approval of Unaudited Financial Results

In terms of Regulation 33, the Board approved the Unaudited Financial Results (Standalone and Consolidated) of the Company for the Quarter and Half year ended on September 30, 2026. The results, along with the Limited Review Report from the statutory auditors, S. P. Jain & Associates, are enclosed as Annexure-A.

2. Payment of II Interim Dividend

The Board approved the payment of a II Interim Dividend of ₹10 per equity share (face value of ₹10 each), amounting to 100%, for the financial year 2026-27.

3. Record Date for II Interim Dividend

The record date for determining eligibility for the II Interim Dividend was fixed as Friday, November 13, 2026. The dividend will be paid to shareholders whose names appear in the Register of Members or as beneficial owners in depository records on that date, in accordance with the Companies Act, 2013.

4. Appointment of Internal Auditor

The Board approved the appointment of Mr. Tarachand Vazirani as the Internal Auditor of the Company for the financial year 2026-27, pursuant to Section 138 of the Companies Act, 2013. His brief profile, highlighting experience in accounts, finance, taxation, and internal audit, is attached as Annexure B.

Detailed Financial Results (Consolidated)

The consolidated financial results for Premco Global Limited and its subsidiary, Premco Global Vietnam Company Limited (100% subsidiary), are presented in ₹ Lakhs.

Income Statement Highlights (Consolidated)

For the Quarter Ended September 30, 2026 (Unaudited):

  • Revenue from operations: ₹2,179.22 Lakhs
  • Other income: ₹1,152.44 Lakhs
  • Total Income: ₹3,331.66 Lakhs
  • Total Expenses: ₹2,398.94 Lakhs
  • Profit before tax: ₹932.72 Lakhs
  • Tax Expense: ₹242.34 Lakhs (Current Tax: ₹44.30 Lakhs, Deferred Tax: ₹198.04 Lakhs)
  • Profit for the period: ₹690.38 Lakhs
  • Total Comprehensive Income for the period: ₹690.38 Lakhs
  • Earnings Per Share (Basic): ₹20.89

For the Half Year Ended September 30, 2026 (Unaudited):

  • Revenue from operations: ₹4,146.39 Lakhs
  • Other income: ₹1,281.56 Lakhs
  • Total Income: ₹5,427.95 Lakhs
  • Profit for the period: ₹692.32 Lakhs
  • Total Comprehensive Income for the period: ₹692.32 Lakhs
  • Earnings Per Share (Basic): ₹20.95

Comparative Figures (Consolidated):

  • Q2 FY26 (Sep 30, 2025) Revenue: ₹2,571.26 Lakhs; Profit: ₹171.36 Lakhs; EPS: ₹5.19
  • H1 FY26 (Sep 30, 2025) Revenue: ₹5,539.68 Lakhs; Profit: ₹533.25 Lakhs; EPS: ₹16.14
  • Full Year FY26 (Mar 31, 2026) Revenue: ₹9,368.04 Lakhs; Profit: ₹598.73 Lakhs; EPS: ₹18.12

Balance Sheet (Consolidated) as of September 30, 2026 (Unaudited)

Assets:

  • Total Assets: ₹14,971.11 Lakhs
  • Non-Current Assets: ₹7,641.81 Lakhs (including Property, Plant & Equipment: ₹2,661.59 Lakhs, Right to Use Assets: ₹2,449.12 Lakhs, Investments: ₹2,373.31 Lakhs)
  • Current Assets: ₹7,329.30 Lakhs (including Inventories: ₹1,525.34 Lakhs, Trade Receivables: ₹904.90 Lakhs, Cash & Cash Equivalents: ₹3,759.56 Lakhs)

Equity and Liabilities:

  • Total Equity: ₹10,737.92 Lakhs (Equity Share Capital: ₹330.48 Lakhs, Other Equity: ₹10,407.44 Lakhs)
  • Total Liabilities: ₹4,233.19 Lakhs
  • Non-Current Liabilities: ₹2,455.20 Lakhs
  • Current Liabilities: ₹1,777.99 Lakhs

Cash Flow Statement (Consolidated) for H1 FY27

  • Net Cash from Operating Activities: ₹1,031.57 Lakhs
  • Net Cash from Investing Activities: ₹404.30 Lakhs
  • Net Cash from Financing Activities: (₹188.81) Lakhs
  • Net Increase in Cash: ₹1,247.06 Lakhs
  • Closing Cash & Cash Equivalents: ₹3,759.56 Lakhs

Detailed Financial Results (Standalone)

For the Quarter Ended September 30, 2026 (Unaudited):

  • Revenue from operations: ₹975.59 Lakhs
  • Other income: ₹1,113.19 Lakhs
  • Total Income: ₹2,088.78 Lakhs
  • Profit before tax: ₹771.38 Lakhs
  • Profit for the period: ₹558.27 Lakhs
  • Total Comprehensive Income for the period: ₹558.27 Lakhs
  • Earnings Per Share (Basic): ₹16.89

For the Half Year Ended September 30, 2026 (Unaudited):

  • Profit for the period: ₹420.62 Lakhs
  • Total Comprehensive Income for the period: ₹420.62 Lakhs
  • Earnings Per Share (Basic): ₹12.73

Comparative Figures (Standalone):

  • Q2 FY26 (Sep 30, 2025) Revenue: ₹1,460.62 Lakhs; Profit: ₹1,457.42 Lakhs; EPS: ₹44.10
  • H1 FY26 (Sep 30, 2025) Profit: ₹1,625.39 Lakhs; EPS: ₹49.18
  • Full Year FY26 (Mar 31, 2026) Profit: ₹1,393.18 Lakhs; EPS: ₹42.16

Balance Sheet (Standalone) as of September 30, 2026 (Unaudited)

  • Total Assets: ₹9,441.76 Lakhs
  • Total Equity: ₹7,696.85 Lakhs

Cash Flow Statement (Standalone) for H1 FY27

  • Net Cash from Operating Activities: (₹175.19) Lakhs
  • Net Cash from Investing Activities: ₹346.73 Lakhs
  • Net Cash from Financing Activities: (₹9.97) Lakhs
  • Net Increase in Cash: ₹197.43 Lakhs
  • Closing Cash & Cash Equivalents: ₹1,175.60 Lakhs

Notes to Accounts

  • The financial results are prepared in accordance with Indian Accounting Standards (Ind AS).
  • The company operates mainly in one business segment, i.e., Elastics.
  • The company moved manufacturing operations from Palghar & Vapi facilities to other plants in Q1 and Q3 of FY26, paying a one-time ex-gratia of ₹94.05 Lakhs to contractual employees, disclosed as an exceptional item.
  • The figures for the previous year have been regrouped/recast where necessary.

Auditor's Review

S. P. Jain & Associates, Chartered Accountants, issued a limited review report for both consolidated and standalone results, stating that based on their review, nothing has come to their attention that causes them to believe that the accompanying statement contains any material misstatement. The review of the foreign subsidiary's (Premco Global Vietnam Company Limited) results was based on the report of another auditor.