Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting - Approval of Unaudited Financial Results

Audit Opinion:

Clean - Limited Review Report by auditors raised no material misstatements.

Key Financial Highlights [Rs. in Lakh]:

Standalone Results:

Quarter Ended September 30, 2026 (Unaudited):

  • Revenue from Operations: ₹21,256.85
  • Total Income: ₹21,263.93
  • Net Profit: ₹262.54
  • EPS: ₹4.99

Quarter Ended September 30, 2025 (Comparison):

  • Revenue from Operations: ₹19,660.24
  • Total Income: ₹19,665.71
  • Net Profit: ₹121.84
  • EPS: ₹2.03

Half Year Ended September 30, 2026 (Unaudited):

  • Revenue from Operations: ₹40,917.09
  • Total Income: ₹40,929.64
  • Net Profit: ₹488.15
  • EPS: ₹9.28

Year Ended March 31, 2026 (Audited - Full Year Comparison):

  • Revenue from Operations: ₹59,381.62
  • Total Income: ₹59,437.87
  • Net Profit: ₹156.14
  • EPS: ₹2.97

Financial Performance Analysis:

  • Q2 FY27 Net Profit increased 116% YoY (from ₹121.84 lakh to ₹262.54 lakh)
  • Q2 FY27 Revenue from Operations increased 8.2% YoY (from ₹19,660.24 lakh to ₹21,256.85 lakh)
  • H1 FY27 Net Profit reached ₹488.15 lakh compared to ₹156.14 lakh for full year FY26

Expenditure Breakdown (H1 FY26):

  • Cost of Materials consumed: ₹12,341.02
  • Purchases of stock in trade: ₹22,398.44
  • Employees benefit expenses: ₹488.25
  • Finance costs: ₹522.82
  • Depreciation and Amortisation expenses: ₹519.58
  • Other Expenditure: ₹2,338.29
  • Total expenditure: ₹40,296.70

Tax Expense (H1 FY26):

  • Current Tax: ₹105.65
  • Deferred Tax: ₹39.14
  • Total Tax: ₹144.79

Segment-wise Performance:

The company has only one business segment in operation - Textile Business. Hence segment-wise reporting is not applicable.

Corporate Actions:

Not Specified

Cash Flow Statement Highlights [Rs. in Lakh]:

As at 30/09/2026 (Unaudited):

  • Net cash flow from operating activities: ₹7,926.90
  • Net cash from investing activities: ₹(983.14)
  • Net cash from financing activities: ₹(6,946.16)
  • Net increase/(decrease) in cash and cash equivalents: ₹1.23
  • Cash & cash equivalents at close of the year: ₹10.05

Statement of Assets and Liabilities [Rs. in Lakh]:

As at 30/09/2026 (Unaudited):

Assets:

  • Total Non-Current Assets: ₹12,930.80
  • Total Current Assets: ₹29,922.51
  • TOTAL ASSETS: ₹42,853.31

Liabilities and Equity:

  • Total Equity: ₹8,866.80
  • Total Non-Current Liabilities: ₹8,538.95
  • Total Current Liabilities: ₹25,448.56
  • TOTAL EQUITY AND LIABILITIES: ₹42,853.31

Key Balance Sheet Changes from March 31, 2026:

  • Inventories increased to ₹7,713.71 from ₹5,859.41
  • Trade Receivables increased significantly to ₹17,208.69 from ₹7,933.28
  • Borrowings (current) increased to ₹20,175.66 from ₹13,687.25

Other Significant Information:

  • The meeting commenced at 4:30 PM and concluded at 6:35 PM on November 11, 2026
  • The information will be made available on the Company's website www.salonacotspln.com
  • The financial results were reviewed by the Audit Committee of Directors