Key Decisions Approved

The Board of Directors approved the unaudited financial results for the Second Quarter and Half Year ended on 30th September, 2026, together with the Limited Review Reports of Statutory Auditors as per Regulation 33 of SEBI (LODR) Regulations, 2015.

Meeting Details

The Board Meeting commenced at 03:30 p.m. (IST) and concluded at 03:55 p.m. (IST) on November 14, 2026.

Financial Results Summary (Standalone, Rs. in Lakhs)

Quarter Ended 30th September 2026 Performance:

  • Revenue from operations: Rs. 18.07 (compared to Rs. 416.25 in Q2 FY26)
  • Other Income: Rs. 30.90 (compared to Rs. 26.81 in Q2 FY26)
  • Total Revenue: Rs. 48.97 (compared to Rs. 443.06 in Q2 FY26)
  • Total Expenses: Rs. 31.68 (compared to Rs. 547.80 in Q2 FY26)
  • Profit/(Loss) before tax: Rs. 17.29 (compared to loss of Rs. 104.74 in Q2 FY26)
  • Profit/(Loss) for the period: Rs. 17.29 (compared to Rs. 0.98 in Q2 FY26)
  • Earnings per share (Basic and Diluted) - Continuing operations: Rs. 0.04 (compared to negative Rs. 2.28 in Q2 FY26)
  • Earnings per share (Basic and Diluted) - Continuing & Discontinued operations: Rs. 0.04 (compared to Rs. 0.02 in Q2 FY26)

Half Year Ended 30th September 2026 Performance:

  • Revenue from operations: Rs. 152.12 (compared to Rs. 737.89 in H1 FY26)
  • Other Income: Rs. 57.76 (compared to Rs. 50.28 in H1 FY26)
  • Total Revenue: Rs. 209.88 (compared to Rs. 788.17 in H1 FY26)
  • Total Expenses: Rs. 170.73 (compared to Rs. 888.53 in H1 FY26)
  • Profit/(Loss) before tax: Rs. 39.15 (compared to loss of Rs. 100.36 in H1 FY26)
  • Profit/(Loss) for the period: Rs. 39.15 (compared to Rs. 6.10 in H1 FY26)
  • Earnings per share (Basic and Diluted) - Continuing operations: Rs. 0.09 (compared to negative Rs. 2.18 in H1 FY26)
  • Earnings per share (Basic and Diluted) - Continuing & Discontinued operations: Rs. 0.09 (compared to Rs. 0.13 in H1 FY26)

Comparative Full Year Performance (Audited):

  • Year ended 31st March 2026: Net loss of Rs. 41.62 lakh with negative EPS of Rs. 0.91

Key Financial Metrics

  • Paid-up Equity Share Capital: Rs. 459.32 lakh (unchanged across all periods, face value Rs. 10 per share)
  • Finance Cost: Rs. 0.01 lakh in Q2 FY27 (compared to Rs. 9.29 lakh in Q2 FY26)
  • Depreciation and Amortization: Rs. 6.75 lakh in Q2 FY27 (compared to Rs. 6.78 lakh in Q2 FY26)

Operational Context

During the quarter, the Company operated in a single segment i.e., Trading of Textiles.

Accounting Framework

The results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under section 133 of the Companies Act, 2013.

Auditor Review

The results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors. The Statutory Auditors of the Company have carried out a 'Limited Review' of the same.

Notes to Financial Results

1. Figures for quarter ended 30th September 2026 and 30th September 2025 are balancing figures between the unaudited figures for the half year and the published unaudited figures for the previous quarter.

2. Previous year/period figures have been regrouped/reclassified wherever considered necessary.

Auditor's Limited Review Report

The statutory auditors, CA (Chartered Accountants), issued a limited review report 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 was conducted in accordance with SRE 2410 issued by ICAI.