Key Financial Results - Standalone (Rs. in lakhs)

Quarter Ended March 31, 2026:

  • Total Income from Operations: ₹1,841.05
  • Net Profit before tax (after exceptional items): ₹245.73
  • Net Profit for the period after tax (after exceptional items): ₹227.57
  • Total Comprehensive Income: ₹194.09
  • Basic & Diluted EPS after Exceptional Items: ₹3.47
  • Basic & Diluted EPS before Exceptional Items: ₹3.14

Year Ended March 31, 2026:

  • Total Income from Operations: ₹7,843.05
  • Net Profit before tax (after exceptional items): ₹871.38
  • Net Profit for the period after tax (after exceptional items): ₹973.84
  • Total Comprehensive Income: ₹843.69
  • Basic & Diluted EPS after Exceptional Items: ₹15.56
  • Basic & Diluted EPS before Exceptional Items: ₹17.70

Key Financial Results - Consolidated (Rs. in lakhs)

Quarter Ended March 31, 2026:

  • Total Income from Operations: ₹1,862.65
  • Net Profit before tax (after exceptional items): ₹231.04
  • Net Profit for the period after tax (after exceptional items): ₹233.89
  • Total Comprehensive Income: ₹231.04
  • Basic & Diluted EPS after Exceptional Items: ₹4.13
  • Basic & Diluted EPS before Exceptional Items: ₹3.51

Year Ended March 31, 2026:

  • Total Income from Operations: ₹7,911.40
  • Net Profit before tax (after exceptional items): ₹888.53
  • Net Profit for the period after tax (after exceptional items): ₹785.98
  • Total Comprehensive Income: ₹711.57
  • Basic & Diluted EPS after Exceptional Items: ₹13.57
  • Basic & Diluted EPS before Exceptional Items: ₹19.01

Equity Share Capital

  • ₹560.06 lakhs (unchanged across all periods)

Dividend Declaration

  • Board of Directors recommended final dividend of ₹1.50 per equity share of ₹10/- each for approval by members

Subsidiary and Associate Information

Consolidated results include:

  • Two subsidiaries with total assets of ₹1,195.38 lakhs as at March 31, 2026
  • Subsidiaries contributed total revenue of ₹68.65 lakhs and net profit after tax of ₹15.91 lakhs for FY26
  • One associate with Group's share of net profit of ₹83.50 lakhs for FY26
  • Entities included: Fernway Technologies Limited (wholly owned subsidiary), Stellent Chemicals Industries Limited (wholly owned subsidiary), McGean India Chemicals Private Limited (associate)

Discontinued Operations

  • Dinesh Remedies Limited ceased to be subsidiary effective September 3, 2025 after disposal of entire investment
  • Loss on derecognition of investment: ₹127.65 lakhs (classified under exceptional items)
  • Results of Dinesh Remedies Limited included under discontinued operations up to September 3, 2025

Exceptional Items

  • Includes adjustments for Voluntary Retirement and loss on sale of investment in subsidiary (₹127.65 lakhs)

Business Segments

  • Company has one reportable primary business segment: "Textiles" as per Ind AS 108

Strategic Developments

  • Promoter disclosure received regarding execution of Family Settlement Agreement (FSA) on April 29, 2026 between Bharatbhai Patel & Aditya Patel (BUP Family) and Nimishbhai Patel & Nishank Patel (NUP Family)
  • Company was not a party to the FSA
  • Board granted in-principle approval for demerger of Company's FELT business into separate legal entity, subject to NCLT and other approvals
  • Until proposed demerger, Board approved segregation of FELT and Residual Businesses and assigned directors for separate oversight of each vertical

Labour Code Implementation

  • Government of India notified four Labour Codes effective November 21, 2025
  • Company currently evaluating overall impact on defined benefit obligations
  • Accounting treatment to be incorporated based on evaluation outcomes and regulatory developments

Cash Flow Highlights (Standalone)

  • Net cashflow from operating activities: ₹374.57 lakhs
  • Net cashflow from investing activities: ₹182.81 lakhs
  • Net cashflow from financing activities: Not quantified in disclosure
  • Cash and bank balances at year-end: ₹160.95 lakhs

Assets and Liabilities Position (Standalone as at March 31, 2026)

  • Total Assets: ₹22,605.02 lakhs
  • Total Equity: ₹19,721.93 lakhs
  • Non-current liabilities: ₹459.57 lakhs
  • Current liabilities: ₹1,917.14 lakhs

Auditor Information

  • Statutory Auditors: R.K. Doshi & Co. LLP
  • Firm Registration No.: 102745W/W100242
  • Partner: Rajiv K. Doshi (Membership No: 032542)
  • Audit conducted in accordance with Standards on Auditing specified under Section 143(10) of Companies Act, 2013