Summary of Key Information:

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

Nature of Filing / Announcement: Disclosure under Regulation 30 and 33 of SEBI (LODR) Regulations, 2015

Audit Opinion:

Unmodified conclusion by statutory auditors

Key Financial Highlights [Rs. In Crores]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹113.38 crore (Q2 FY26: ₹89.40 crore, +26.8% YoY)
  • Total Income: ₹116.29 crore (Q2 FY26: ₹93.23 crore)
  • Net Profit: ₹5.92 crore (Q2 FY26: ₹2.50 crore, +136.8% YoY)
  • EPS: ₹0.74 basic and diluted (Q2 FY26: ₹0.31)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹191.63 crore (H1 FY26: ₹158.79 crore, +20.7% YoY)
  • Total Income: ₹198.52 crore (H1 FY26: ₹166.28 crore)
  • Net Profit: ₹22.14 crore (H1 FY26: ₹4.25 crore, +421.0% YoY)
  • EPS: ₹2.76 basic and diluted (H1 FY26: ₹0.53)

Financial Position as at September 30, 2026:

  • Paid-up Equity Capital: ₹80.36 crore
  • Other Equity: ₹183.65 crore (March 31, 2026: ₹173.56 crore)
  • Cash and Cash Equivalents: ₹12.38 crore
  • Total Debt: Not specified (Borrowings shown as nil in current and non-current liabilities)

Expenses Breakdown (Quarter Ended September 30, 2026):

  • Cost of Materials Consumed: ₹78.95 crore
  • Purchase of Stock-in-Trade: ₹1.29 crore
  • Change in Inventories: ₹(5.59) crore
  • Employee Benefits Expense: ₹5.35 crore
  • Finance Cost: ₹0.06 crore
  • Depreciation and Amortization: ₹0.75 crore
  • Other Expenses: ₹16.37 crore
  • Total Expenses: ₹108.36 crore

Tax Expense (Quarter Ended September 30, 2026):

  • Current Tax: ₹2.61 crore
  • Deferred Tax: ₹(0.60) crore
  • Total Tax: ₹2.01 crore

Segment-wise Performance:

The Company has only one segment of Acrylic Fibre and accordingly, there is no reportable segment as required by Indian Accounting Standards (Ind AS) 108.

Corporate Actions:

Not Specified

Other Significant Information:

Assets and Liabilities Position (September 30, 2026 vs March 31, 2026):

  • Total Assets: ₹385.03 crore (March 31, 2026: ₹342.56 crore)
  • Non-current Assets: ₹67.89 crore (March 31, 2026: ₹66.91 crore)
  • Current Assets: ₹317.14 crore (March 31, 2026: ₹275.65 crore)
  • Inventories: ₹118.89 crore (March 31, 2026: ₹64.07 crore)
  • Trade Receivables: ₹179.66 crore (March 31, 2026: Not clearly stated)
  • Total Equity: ₹264.01 crore (March 31, 2026: ₹253.92 crore)
  • Current Liabilities: ₹112.03 crore (March 31, 2026: ₹78.71 crore)
  • Trade Payables: ₹79.69 crore (including micro/small enterprises: ₹0.20 crore)

Cash Flow Highlights (Half Year Ended September 30, 2026):

  • Net Cash from Operating Activities: ₹27.58 crore
  • Net Cash from Investing Activities: ₹(12.08) crore
  • Net Cash from Financing Activities: ₹(12.21) crore
  • Net Increase in Cash: ₹3.23 crore