Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026 (Q2 FY27, H1 FY27)

Nature of Filing / Announcement: Regulatory filing under SEBI LODR Regulations 30 and 33 for unaudited financial results

Date of Board Meeting / Approval: October 28, 2026 (commenced at 5:00 PM, concluded at 5:30 PM)

Audit Opinion: Unqualified - There are no qualifications in the limited review report issued by the auditors.

Auditor's Comment: The limited review report states that nothing has come to their attention that causes them to believe the statement contains any material misstatement.

Key Financial Highlights [Rs. in Lakhs]

Standalone Results:

Quarter Ended September 30, 2026 (Q2 FY27):

  • Revenue from Operations: 18,280.10 (vs 18,521.58 in Q2 FY26, -1.3% YoY)
  • Total Income: 18,353.70
  • Net Profit: 1,115.11 (vs 760.46 in Q2 FY26, +46.6% YoY)
  • EPS: ₹0.49 (Basic and Diluted)

Half Year Ended September 30, 2026 (H1 FY27):

  • Revenue from Operations: 36,265.29 (vs 33,139.57 in H1 FY26, +9.4% YoY)
  • Total Income: 36,375.30
  • Net Profit: 1,896.76 (vs 1,353.30 in H1 FY26, +40.1% YoY)
  • EPS: ₹0.83 (Basic and Diluted)

Comparative Full Year (FY26 Audited):

  • Revenue from Operations: 68,203.48 (Year ended March 31, 2026)
  • Net Profit: 2,428.98
  • EPS: ₹1.07

Standalone Balance Sheet as of September 30, 2026:

  • Total Assets: 31,757.60
  • Total Equity: 15,152.55
  • Equity Share Capital: 2,295.16
  • Other Equity: 12,856.39
  • Total Liabilities: 16,606.05
  • Non-Current Liabilities: 5,404.45 (incl. Long Term Borrowings: 4,417.19)
  • Current Liabilities: 11,125.59 (incl. Short Term Borrowings: 7,789.91, Trade Payables: 1,440.89)
  • Cash and Cash Equivalents: 33.23
  • Other Bank Balances: 1,854.12
  • Inventory: 7,246.03
  • Trade Receivables: 8,555.49

Consolidated Results:

The Consolidated Financial Results are identical to the Standalone Results for all reported line items (Revenue, Profit, EPS, etc.), indicating no material subsidiary operations.

Segment-wise Performance:

The company has identified a single reportable segment: Textiles (Yarn Manufacturing).

Corporate Actions:

Not Specified

Other Significant Information:

  • Capex: Capital Work-in-Progress stood at ₹4,117.04 lakh as of September 30, 2026.
  • Cash Flow (H1 FY27): Net cash from operating activities was ₹3,726.99 lakh. Net cash used in investing activities was ₹4,866.65 lakh (primarily purchase of fixed assets: ₹4,120.51 lakh). Net cash from financing activities was ₹1,129.92 lakh.

Entities included/excluded in consolidation:

Not Specified (Consolidated results are identical to standalone, suggesting minimal subsidiary impact).

Exceptional items or one-time adjustments:

Not Specified

Change in accounting policy:

Not Specified

Forward-looking guidance or management outlook:

Not Specified