Summary of Key Information:

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

Nature of Filing / Announcement: Regulation 30 read with Regulation 33 of SEBI (LODR) Regulations, 2015 - Outcome of Board Meeting and Unaudited Financial Results

Date of Board Meeting / Approval: October 20, 2026 (commenced at 2:00 PM, concluded at 5:20 PM)

Audit Opinion: Unmodified review report (clean opinion)

Auditor's Comment: Based on their review, nothing has come to their attention that causes them to believe that the statement contains any material misstatement or has not disclosed information required by Regulation 33.

Key Financial Highlights [Amounts in ₹ Lakhs]

Standalone Results:

Quarter Ended September 30, 2026 (Q2 FY27):

  • Revenue from Operations: ₹13,603.50 (vs. ₹6,883.88 in Q2 FY25 - +98% YoY; vs. ₹9,271.97 in Q1 FY27)
  • Other Income: ₹92.42
  • Total Income: ₹13,695.92
  • Profit Before Tax: ₹134.34 (vs. ₹501.79 in Q2 FY25; vs. ₹647.86 in Q1 FY27)
  • Total Tax Expense: (₹331.86) [includes deferred tax credit of (₹242.38)]
  • Net Profit for the Period: ₹466.20 (vs. ₹355.54 in Q2 FY25 - +31% YoY; vs. ₹360.86 in Q1 FY27)
  • EPS (Basic & Diluted): ₹1.54

Half Year Ended September 30, 2026 (H1 FY27):

  • Revenue from Operations: ₹22,875.47 (vs. ₹13,208.48 in H1 FY25)
  • Other Income: ₹127.16
  • Total Income: ₹23,002.64
  • Profit Before Tax: ₹782.20
  • Total Tax Expense: (₹44.86)
  • Net Profit for the Period: ₹827.06 (vs. ₹700.02 in H1 FY25)
  • EPS (Basic & Diluted): ₹2.72

Comparative Period (Year Ended March 31, 2026 - Audited):

  • Revenue from Operations: ₹27,289.35
  • Net Profit: ₹1,416.51
  • EPS: ₹4.67

Financial Position as at September 30, 2026 (Unaudited) vs March 31, 2026 (Audited):

  • Paid Up Equity Share Capital: ₹3,997.50 Lakh (unchanged)
  • Other Equity (Reserve & Surplus): ₹16,677.49 Lakh (vs. ₹15,850.07 Lakh)
  • Total Equity: ₹20,674.98 Lakh (vs. ₹19,847.57 Lakh)
  • Total Assets: ₹37,483.81 Lakh (vs. ₹30,864.60 Lakh)
  • Inventories: ₹13,200.00 Lakh (vs. ₹14,669.40 Lakh)
  • Trade Receivables: ₹11,339.32 Lakh (vs. ₹1,518.02 Lakh)
  • Cash and Cash Equivalents: ₹44.99 Lakh (vs. ₹3,427.31 Lakh)
  • Borrowings (Non-current): ₹676.73 Lakh (vs. ₹1,063.21 Lakh)
  • Borrowings (Current): ₹4,551.60 Lakh (vs. ₹1,957.12 Lakh)
  • Trade Payables: ₹2,286.05 Lakh (vs. ₹647.52 Lakh)

Cash Flow Statement (H1 FY27 Unaudited vs FY26 Audited):

  • Net cash used in operating activities: (₹2,187.46) Lakh (vs. (₹2,265.58) Lakh in FY26)
  • Net cash used in investing activities: (₹2,930.76) Lakh (vs. (₹1,085.87) Lakh in FY26)
  • Net cash from financing activities: ₹1,735.91 Lakh (vs. ₹6,736.94 Lakh in FY26)
  • Net decrease in cash: (₹3,382.32) Lakh

Segment-wise Performance:

The company has only one reportable segment: Cotton Yarn Manufacturing.

Corporate Actions:

Not Specified

Other Significant Information:

  • The financial results were reviewed by the Board of Directors and Audit Committee
  • Figures for previous periods have been regrouped/rearranged/reclassified where necessary