Spenta International Limited held its Board of Directors meeting on Friday, 13th November, 2026 from 03:30 PM to 04:00 PM. The board approved the IND-AS compliant standalone unaudited financial results along with Limited Review Report for the quarter and half year ended 30th September, 2026, pursuant to Regulation 30 & 33 of SEBI (Listing Obligation and Disclosure Requirement) Regulations, 2015.

Financial Performance Highlights (Standalone, Rs. in Lacs)

Quarter Ended 30-Sep-2026 (Unaudited):

  • Revenue from Operations: ₹146.06
  • Other Income: ₹3.15
  • Total Revenue: ₹149.21
  • Total Expenses: ₹172.66
  • Profit before exceptional items & tax: ₹(19.47) loss
  • Exceptional items: None
  • Tax Expense: ₹0.93
  • Profit for the period: ₹18.54
  • Total Comprehensive Income: ₹18.04
  • Basic EPS: ₹0.67

Quarter Ended 30-Jun-2026 (Unaudited):

  • Revenue from Operations: ₹108.85
  • Other Income: ₹35.01
  • Total Revenue: ₹143.86
  • Total Expenses: ₹107.35
  • Profit before exceptional items & tax: ₹(82.49) loss
  • Tax Expense: ₹0.27
  • Profit for the period: ₹(82.22) loss
  • Basic EPS: ₹(2.97) loss

Quarter Ended 30-Sep-2025 (Unaudited):

  • Revenue from Operations: ₹109.80
  • Other Income: ₹2.60
  • Total Revenue: ₹112.40
  • Total Expenses: ₹123.36
  • Profit before exceptional items & tax: ₹0.78
  • Tax Expense: ₹2.74
  • Profit for the period: ₹(3.52) loss
  • Basic EPS: ₹(0.13) loss

Half Year Ended 30-Sep-2026 (Unaudited):

  • Revenue from Operations: ₹245.04
  • Other Income: ₹66.56
  • Total Revenue: ₹251.70
  • Total Expenses: ₹258.00
  • Profit before exceptional items & tax: ₹(63.02) loss
  • Tax Expense: ₹0.66
  • Profit for the period: ₹(63.68) loss
  • Total Comprehensive Income: ₹(64.68) loss
  • Basic EPS: ₹(2.30) loss

Half Year Ended 30-Sep-2025 (Unaudited):

  • Revenue from Operations: ₹209.98
  • Other Income: ₹55.85
  • Total Revenue: ₹215.56
  • Total Expenses: ₹215.42
  • Profit before exceptional items & tax: ₹1.46
  • Tax Expense: ₹5.04
  • Profit for the period: ₹(6.60) loss
  • Basic EPS: ₹(0.24) loss

Year Ended 31-Mar-2026 (Audited):

  • Revenue from Operations: ₹412.60
  • Other Income: ₹42.76
  • Total Revenue: ₹455.36
  • Total Expenses: Not specified in summary
  • Profit before exceptional items & tax: ₹(136.96) loss
  • Tax Expense: ₹6.49
  • Profit for the period: ₹130.47
  • Basic EPS: ₹4.72

Balance Sheet Position (Standalone, Rs. in Lacs)

As at 30-Sep-2026 (Unaudited):

  • Total Assets: ₹6,173.31
  • Non-current Assets: ₹1,521.20
  • Current Assets: ₹4,652.11
  • Total Equity: ₹2,705.46
  • Equity Share Capital: ₹276.43
  • Other Equity: ₹2,429.03
  • Non-current Liabilities: ₹399.03
  • Current Liabilities: ₹3,068.81

As at 30-Sep-2025 (Unaudited):

  • Total Assets: ₹6,237.99
  • Total Equity: ₹2,880.67

As at 31-Mar-2026 (Audited):

  • Total Assets: ₹5,660.03
  • Total Equity: ₹2,770.14

Cash Flow Statement (Half Year Ended 30-Sep-2026)

  • Net cash used in operating activities: ₹(93.99) lacs
  • Net cash used in investing activities: ₹(10.65) lacs
  • Net cash from financing activities: ₹101.36 lacs
  • Effect of exchange rate changes: ₹1.24 lacs
  • Net cash flow: ₹(2.05) lacs
  • Cash and cash equivalents at beginning: ₹30.12 lacs
  • Cash and cash equivalents at end: ₹28.07 lacs

Additional Information

  • The company's operations consist of only one segment: textiles
  • Face value of equity share capital: ₹10.00
  • Paid-up equity share capital: ₹276.43 lacs
  • No outstanding defaults on loans and debt securities
  • No deviation or variation in the use of issue proceeds of public issue, rights issue, preferential issue, qualified institutions placement, etc.
  • Previous period figures have been regrouped/rearranged wherever necessary
  • The results were reviewed by the Audit Committee and approved by the Board of Directors
  • The Statutory Auditors, A. K. Kochhar & Associates, carried out a limited review and expressed no material misstatement concerns