Financial Results Overview

Income Statement Highlights (Amounts in ₹ Lakhs)

For half year ended September 30, 2026:

  • Revenue from operations: ₹5,733.56
  • Other income: ₹26.12
  • Total income: ₹5,759.68
  • Cost of materials consumed: ₹3,778.19
  • Employee benefit expense: ₹182.77
  • Finance costs: ₹15.14
  • Depreciation and amortization: ₹34.83
  • Other expenses: ₹848.92
  • Total expenses: ₹5,014.64
  • Profit before tax: ₹745.04
  • Tax expense: ₹129.23 (Current tax: ₹129.56, Deferred tax: ₹-0.32)
  • Net profit for the period: ₹615.81
  • Earnings per share (Basic and Diluted): ₹5.36

Comparative figures for half year ended September 30, 2025:

  • Revenue from operations: ₹3,786.80
  • Net profit for the period: ₹319.42
  • Earnings per share: ₹3.81

Balance Sheet Position as of September 30, 2026 (Amounts in ₹ Lakhs)

Equity and Liabilities:

  • Share capital: ₹1,149.08 (114,90,750 equity shares of ₹10 each)
  • Reserves and surplus: ₹5,078.65
  • Total shareholders' funds: ₹6,227.72
  • Long-term borrowings: ₹17.81
  • Current liabilities: ₹2,345.23
  • Total equity and liabilities: ₹8,602.50

Assets:

  • Non-current assets: ₹520.83
  • Current assets: ₹8,081.67
  • Inventories: ₹1,025.39
  • Trade receivables: ₹3,317.99
  • Cash and cash equivalents: ₹3,472.80
  • Short-term loans and advances: ₹58.45
  • Other current assets: ₹207.04

Cash Flow Statement for Half Year Ended September 30, 2026 (Amounts in ₹ Lakhs)

  • Net cash used in operating activities: ₹-405.90
  • Net cash used in investing activities: ₹-39.54
  • Net cash from financing activities: ₹3,124.38
  • Net increase in cash and cash equivalents: ₹2,678.94
  • Cash and cash equivalents at beginning of period: ₹793.86
  • Cash and cash equivalents at end of period: ₹3,472.80

Capital Structure Changes

  • Paid-up equity share capital increased from ₹837.68 lakh (83,76,750 shares) to ₹1,149.08 lakh (1,14,90,750 shares)
  • 31,14,000 equity shares issued during the period
  • Securities premium reserve: ₹3,189.10 lakh

Promoter Shareholding Details

Promoter holding as of September 30, 2026:

  • Rajinder Jindal: 84,920 shares (7.39%)
  • Sanjeev Jindal: 82,620 shares (7.19%)
  • Deepika Jindal: 64,260 shares (5.59%)
  • Monica Jindal: 64,260 shares (5.59%)
  • Abhinav Jindal: 82,620 shares (7.19%)
  • Kunal Jindal: 82,620 shares (7.19%)
  • Charming Fashions Private Limited: 37,86,750 shares (32.95%)

Significant Notes

1. The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS)

2. Results were reviewed by the audit committee and approved by the board of directors on November 11, 2026

3. The statutory auditor has reviewed the results and issued a limited review report

4. Emphasis of Matter: IPO proceeds of ₹4,048.20 lakh raised during the half year, with ₹1,354.48 lakh utilized and ₹2,693.72 lakh pending utilization

  • ₹1,700.00 lakh temporarily kept in FDR with HDFC Bank
  • ₹993.72 lakh kept in Current Account with HDFC Bank