Financial Results Overview

Income Statement Highlights (₹ in Lacs):

  • Net Sales/Income from operations: ₹9,244.02 (H1 FY27) vs ₹7,650.32 (H1 FY26)
  • Total income from operations: ₹9,244.07 (H1 FY27) vs ₹7,650.32 (H1 FY26)
  • Total expenses: ₹8,959.92 (H1 FY27) vs ₹7,400.12 (H1 FY26)
  • Profit before tax: ₹253.74 (H1 FY27) vs ₹245.70 (H1 FY26)
  • Tax expenses: ₹74.43 (H1 FY27) vs ₹52.03 (H1 FY26)
  • Net profit for the period: ₹179.32 (H1 FY27) vs ₹193.68 (H1 FY26)

Earnings Per Share (₹ 10 face value):

  • Basic EPS (after extraordinary items): ₹2.67 (H1 FY27) vs ₹2.88 (H1 FY26)
  • Diluted EPS (after extraordinary items): ₹2.67 (H1 FY27) vs ₹2.88 (H1 FY26)

Balance Sheet Position (as of 30-09-2026, ₹ in Lacs):

  • Total equity: ₹2,540.47
  • Total liabilities: ₹6,501.35
  • Total assets: ₹6,501.35
  • Share capital: ₹672.85 (unchanged)
  • Reserves & surplus: ₹1,867.62 (vs ₹1,688.30 as of 31-03-2026)

Key Ratios:

  • Debt equity ratio: 1.07
  • Debt service coverage ratio: 2.33
  • Interest service coverage ratio: 3.28

Segment-wise Performance (₹ in Lacs)

Textile Unit:

  • Revenue: ₹9,214.62 (H1 FY27)
  • Net profit before tax: ₹241.68 (H1 FY27)

Logistic Unit:

  • Revenue: ₹29.45 (H1 FY27)
  • Net profit before tax: ₹12.06 (H1 FY27)

Cash Flow Statement (H1 FY27, ₹ in Lacs)

  • Net cash generated from operating activities: ₹620.57
  • Net cash used in investing activities: ₹(291.05)
  • Net cash used in financing activities: ₹(310.87)
  • Net decrease in cash and cash equivalents: ₹(9.35)

Board Meeting Details

The Board meeting commenced at 11:00 a.m. and concluded at 12:45 p.m. on November 04, 2026.

Auditor Review

Karma & Co LLP, Chartered Accountants (ICAI FRN: 127544W/W100376), conducted a limited review of the financial results and issued an unqualified opinion. The review was performed in accordance with Standard on Review Engagements (SRE) 2410.

Accounting and Compliance Notes

  • The company has not adopted Indian Accounting Standards (IND AS) due to exemptions available to companies listed on SME Exchange of BSE Platform
  • The company is engaged in trading and manufacturing of yarn, grey cloth, knitted fabrics, curtain, and hiring of goods vehicles
  • Cash flow statement prepared under Indirect Method as per Accounting Standard-3
  • Previous period figures have been regrouped/reclassified where necessary
  • Financial results will be available on company website (www.titaaniumten.co.in) and BSE website