Summary of Key Information:
Reporting Period: Quarter ended June 30, 2026
Nature of Filing / Announcement: Unaudited Financial Results with Limited Review Report
Audit Opinion:
Unmodified conclusion by Statutory Auditors
Key Financial Highlights (₹ in Crores):
Standalone Results:
Revenue From Operations: ₹78.25 (Q2 FY26) vs ₹69.39 (Q2 FY25) - 12.8% YoY increase
Total Income: ₹82.23 (Q2 FY26) vs ₹73.05 (Q2 FY25) - 12.6% YoY increase
Net Profit: ₹16.22 (Q2 FY26) vs ₹1.75 (Q2 FY25) - 827% YoY increase
EPS (Basic): ₹2.02 (Q2 FY26) vs ₹0.22 (Q2 FY25)
EPS (Diluted): ₹2.02 (Q2 FY26) vs ₹0.22 (Q2 FY25)
Other Equity: Not specified for current quarter
Cash and Cash Equivalents: Not disclosed
Debt: Not disclosed
Comparative Financial Performance:
| Metric | Q2 FY26 | Q1 FY26 | Q2 FY25 | FY2026 |
| Revenue From Operations | 78.25 | 83.50 | 69.39 | 318.57 |
| Other Income | 3.98 | 4.34 | 3.66 | 15.22 |
| Total Income | 82.23 | 87.84 | 73.05 | 333.79 |
| Cost of Materials Consumed | 53.68 | 46.19 | 59.24 | 213.99 |
| Employee Benefits Expenses | 5.75 | 5.22 | 5.10 | 22.32 |
| Finance Cost | 0.05 | 0.01 | 0.04 | 0.15 |
| Depreciation and Amortisation | 0.74 | 0.71 | 0.69 | 2.89 |
| Other Expenses | 12.89 | 17.01 | 15.68 | 63.94 |
| Total Expenses | 61.31 | 74.16 | 70.75 | 304.93 |
| Profit before Tax | 20.92 | 13.68 | 2.30 | 28.86 |
| Current Tax | 5.04 | 3.38 | 0.44 | 7.08 |
| Deferred Tax | (0.34) | (0.18) | 0.11 | (0.36) |
| Net Profit after Tax | 16.22 | 15.59 | 1.75 | 27.25 |
Expense Analysis:
Change in Inventories: (₹11.80) crore (Q2 FY26) vs (₹10.00) crore (Q2 FY25)
Purchase of Stocks-In Trade: Not applicable (Q2 FY26) vs ₹(0.01) crore (Q1 FY26)
Tax Details:
Current Tax: ₹5.04 crore (Q2 FY26)
Deferred Tax: (₹0.34) crore (Q2 FY26)
Tax adjustments related to earlier years: Not applicable (Q2 FY26)
Segment-wise Performance:
The Company has only one segment of Acrylic Fibre. Accordingly, there is no reportable segment as required by Indian Accounting Standards (IndAS) 108 "Operating Segment".
Corporate Actions:
Not Specified
Other Significant Information:
Figures for quarter ended March 31, 2026 are balancing figures between audited full financial year and published year-to-date figures up to December 31, 2025
Financial results reviewed by SC V & Co. LLP, Chartered Accountants