Financial Results Highlights (₹ in Lakh)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹1361.93
  • Other Income: ₹6.31
  • Total Income: ₹1368.24
  • Total Expenses: ₹1276.41
  • Profit Before Tax: ₹91.83
  • Tax Expense: ₹23.12
  • Net Profit for the Period: ₹68.70
  • Basic EPS: ₹1.29 (not annualized)
  • Diluted EPS: ₹1.29 (not annualized)

Comparative Performance:

  • Revenue increased 62.5% from ₹838.14 lakh in H1 FY26
  • Net profit increased 7.3% from ₹64.05 lakh in H1 FY26
  • EPS decreased from ₹1.72 in H1 FY26 to ₹1.29 in H1 FY27

Capital Structure

  • Paid-up equity share capital: ₹532.74 lakh
  • Face value per share: ₹10
  • Reserves excluding Revaluation Reserve: ₹1140.37 lakh (as of September 30, 2026)

IPO Proceeds Utilization

The board adopted a statement of deviation or variation in utilization of issue proceeds raised by the Initial Public Offer in accordance with Regulation 30 of SEBI (LODR) 2015.

Key Details of IPO Proceeds:

  • Total amount raised: ₹1056.00 lakh
  • Date of raising funds: October 15, 2025
  • Amount utilized as of September 30, 2026: ₹983.87 lakh (93.2% utilization)
  • Unutilized amount: ₹72.13 lakh

Deviation/Variation Details:

  • Deviation exists: Yes
  • Shareholder approval obtained: August 17, 2026
  • Modification details:
  • ₹60.50 lakh reallocated from original capital expenditure object towards purchase of 4 additional Crochet Knitting Machines, 12 Coiling Machines, and 12 Stitching Machines
  • ₹3.23 lakh of unutilized public issue related expenses diverted towards capital expenditure

Segment Information

The company has only one reportable segment - Textiles Industry, as per Accounting Standard 17.

Corporate Structure

The company presents standalone financial results as it does not have any subsidiary, associate companies, or joint venture as of September 30, 2026.

Auditor Review

The limited review was conducted by Lakhankiya & Dosi LLP, Chartered Accountants, who issued an unmodified review report dated October 29, 2026.

Assets and Liabilities Position (as of September 30, 2026)

  • Total Equity and Liabilities: ₹2204.38 lakh
  • Total Assets: ₹2204.38 lakh
  • Current assets include inventories of ₹761.70 lakh and trade receivables of ₹542.06 lakh
  • Cash and cash equivalents: ₹6.34 lakh

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net cash flow from operating activities: (₹0.12) lakh
  • Net cash flow from investment activities: ₹45.42 lakh
  • Net cash flow from financing activities: (₹44.01) lakh
  • Net change in cash and cash equivalents: ₹1.29 lakh