Key Financial Results (Quarter Ended September 30, 2026)

Revenue Performance:

  • Revenue from Operations: ₹3125.04 lakh (Net Sales) + ₹15.12 lakh (Other Operating Income)
  • Other Income: ₹31.23 lakh
  • Total Income: ₹3171.39 lakh

Expense Breakdown:

  • Cost of Materials Consumed: ₹1910.94 lakh
  • Employee Benefits Expense: ₹357.46 lakh
  • Finance Costs: ₹30.42 lakh
  • Depreciation: ₹60.25 lakh
  • Power Cost: ₹383.77 lakh
  • Other Expenses: ₹484.52 lakh
  • Changes in Inventories: (₹57.25) lakh (decrease)
  • Total Expenses: ₹3170.11 lakh

Profitability:

  • Profit from Operations before Tax: ₹1.28 lakh
  • Tax Expense: Current tax reversal of ₹4.70 lakh, Deferred tax of (₹2.94) lakh
  • Net Loss after Tax: (₹0.48) lakh
  • Other Comprehensive Income (Net of Tax): ₹1.64 lakh
  • Total Comprehensive Income: ₹1.16 lakh

Earnings Per Share (Basic): (₹0.01) for Q2 FY2026

Half-Year Performance (Ended September 30, 2026)

Revenue Performance:

  • Total Income: ₹6061.04 lakh (Year-to-date)
  • Net Profit after Tax: ₹6.44 lakh
  • Total Comprehensive Income: ₹9.72 lakh
  • Earnings Per Share (Basic): ₹0.08

Comparative Performance

Quarterly Comparison (Q2 FY2026 vs Q2 FY2025):

  • Revenue Growth: ₹3171.39 lakh vs ₹2754.72 lakh (15.1% increase)
  • Profitability: Net Loss of (₹0.48) lakh vs Net Profit of ₹0.85 lakh

Half-Year Comparison (H1 FY2026 vs H1 FY2025):

  • Revenue: ₹6061.04 lakh vs ₹5602.06 lakh (8.2% increase)
  • Net Profit: ₹6.44 lakh vs ₹10.00 lakh (35.6% decrease)

Balance Sheet Position (as at September 30, 2026)

Assets:

  • Total Assets: ₹5891.61 lakh (vs ₹5442.25 lakh as at March 31, 2026)
  • Non-Current Assets: ₹2674.03 lakh (Property, Plant & Equipment: ₹2527.05 lakh)
  • Current Assets: ₹3215.86 lakh (Inventories: ₹1558.95 lakh, Trade Receivables: ₹1134.55 lakh)
  • Cash and Cash Equivalents: ₹2.26 lakh

Liabilities and Equity:

  • Total Equity: ₹2822.39 lakh (Equity Share Capital: ₹766.08 lakh, Other Equity: ₹2056.31 lakh)
  • Non-Current Liabilities: ₹893.41 lakh (Borrowings: ₹587.53 lakh)
  • Current Liabilities: ₹2022.60 lakh (Borrowings: ₹814.48 lakh, Trade Payables: ₹695.67 lakh)

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

  • Net Cash Used in Operating Activities: (₹123.36) lakh
  • Net Cash Used in Investing Activities: (₹89.54) lakh
  • Net Cash from Financing Activities: ₹161.65 lakh (primarily from loan acceptances of ₹183.35 lakh)
  • Net Decrease in Cash: (₹51.25) lakh
  • Closing Cash Balance: ₹2.26 lakh

Regulatory and Governance Information

  • Board Meeting Date: November 14, 2026 (3:00 PM to 3:45 PM)
  • Limited Review conducted by Bastawala And Associates, Chartered Accountants
  • The company operates in a single business segment: 'Yarns'
  • Figures for previous periods have been regrouped and rearranged where necessary

Approvals and Signatories

  • Approved by: Board of Directors