Key Quantitative Figures

Quarterly Performance (Q2 FY2026 vs Q2 FY2025)

  • Revenue from Operations: Rs 134.37 lakh (vs Rs 170.81 lakh in Q2 FY2025)
  • Other Income: Rs 0.38 lakh (vs Rs 5.83 lakh in Q2 FY2025)
  • Total Revenue: Rs 134.75 lakh (vs Rs 176.64 lakh in Q2 FY2025)
  • Profit/(Loss) before Tax: Rs 2.19 lakh profit (vs Rs 8.92 lakh loss in Q2 FY2025)
  • Profit/(Loss) for the Quarter: Rs 2.19 lakh profit (vs Rs 7.84 lakh loss in Q2 FY2025)
  • Basic EPS: Rs 0.07 (vs Rs -0.26 in Q2 FY2025)

Half-Yearly Performance (H1 FY2026 vs H1 FY2025)

  • Revenue from Operations: Rs 242.08 lakh (vs Rs 314.26 lakh in H1 FY2025)
  • Other Income: Rs 0.39 lakh (vs Rs 6.11 lakh in H1 FY2025)
  • Total Revenue: Rs 242.47 lakh (vs Rs 320.38 lakh in H1 FY2025)
  • Profit/(Loss) before Tax: Rs 12.05 lakh loss (vs Rs 8.19 lakh loss in H1 FY2025)
  • Profit/(Loss) for the Period: Rs 12.05 lakh loss (vs Rs 8.19 lakh loss in H1 FY2025)
  • Total Comprehensive Income: Rs 140.09 lakh (includes Q1 revaluation gain)
  • Basic EPS: Rs 4.57 (includes Q1 revaluation gain) (vs Rs -0.27 in H1 FY2025)

Balance Sheet Position (as at Sep 30, 2026)

  • Total Assets: Rs 1,477.78 lakh (vs Rs 1,316.45 lakh as at Mar 31, 2026)
  • Property, plant and equipment: Rs 721.85 lakh (vs Rs 549.05 lakh)
  • Inventories: Rs 333.14 lakh (vs Rs 304.14 lakh)
  • Trade receivables: Rs 221.05 lakh (vs Rs 260.51 lakh)
  • Cash and cash equivalents: Rs 48.24 lakh (vs Rs 39.39 lakh)
  • Total Equity: Rs 827.59 lakh (vs Rs 690.58 lakh)
  • Borrowings (non-current): Rs 319.99 lakh (vs Rs 326.86 lakh)
  • Borrowings (current): Rs 165.33 lakh (vs Rs 179.65 lakh)

Dates of Action

  • Board Meeting Date: November 13, 2026 (commenced at 5:45 PM, concluded at 7:05 PM)
  • Financial Period: Quarter and Half Year ended September 30, 2026
  • Review Report Date: November 13, 2026

Parties Involved

  • Stock Exchange: BSE Limited (Scrip Code: 507808, Symbol: UNTTEMI)
  • Auditor: R K Bhalla & Co (Firm Registration No: 024S)
  • Signatories: Aditya Khanna (Director, DIN: 01860038), Ashish Khanna (Managing Director, DIN: 01251582)

Auditor's Qualifications

The independent auditor's review report highlighted two specific matters:

1. Note 7: The Company has provided loans to related parties with agreements including 9.25% interest per annum, but no interest income was booked in the financial results for the quarter ended September 30, 2026.

2. Note 8: The Company has taken borrowings from related parties with agreements including 9.25% interest per annum, but no interest expense was booked in the financial results for the quarter ended September 30, 2026.

The auditor stated that their opinion is not modified in respect of these matters.

Notes to Financial Results

1. The company operates in the "Textile Embroidery" business segment as per Ind AS 108.

2. Exceptional items of Rs 10.08 lakh in the previous year comprised late fees and penalty paid to BSE.

3. The company adopted revaluation model for land parcel and booked a revaluation gain of Rs 149.06 lakh (net of tax) in the quarter ended June 30, 2026. The management noted the land may come under green belt area and road widening area, and settlement value may differ from fair value.

4. Loans to and borrowings from related parties are on short-term basis and receivable/repayable on demand, hence no interest was accrued.

5. Previous period figures have been regrouped/reclassified where necessary.

Capital Structure

  • Paid-up equity share capital: Rs 300.00 lakh (Face value Rs 10/- each)
  • Other equity: Rs 527.59 lakh (as at Sep 30, 2026) vs Rs 390.58 lakh (as at Mar 31, 2026)