Key Financial Figures - Standalone (All amounts in ₹ lakhs)

Profit & Loss Statement:

  • Revenue from operations: ₹773.64
  • Other income: ₹166.62
  • Total income: ₹940.26
  • Profit before tax: ₹254.21
  • Current tax expense: ₹53.44
  • Deferred tax: (₹1.60)
  • Profit after tax: ₹202.38
  • Basic and diluted EPS: ₹12.99

Balance Sheet (as at September 30, 2026):

  • Share capital: ₹235.68
  • Reserves and surplus: ₹1,450.15
  • Total shareholder's funds: ₹1,685.83
  • Total liabilities: ₹1,983.73
  • Property, plant and equipment: ₹454.75
  • Non-current investments: ₹104.69
  • Trade receivables: ₹368.31
  • Cash and cash equivalents: ₹572.70
  • Total assets: ₹1,983.73

Cash Flow Statement:

  • Net cash flow from operating activities: (₹8.59)
  • Net cash flow from investing activities: ₹34.60
  • Net cash flow from financing activities: (₹26.15)
  • Net decrease in cash and cash equivalents: (₹0.14)
  • Cash and cash equivalents at beginning: ₹572.84
  • Cash and cash equivalents at end: ₹572.70

Key Financial Figures - Consolidated (All amounts in ₹ lakhs)

Profit & Loss Statement:

  • Revenue from operations: ₹773.64
  • Other income: ₹163.06
  • Total income: ₹936.70
  • Profit before tax: ₹274.90
  • Current tax expense: ₹58.98
  • Deferred tax: (₹2.41)
  • Profit after tax: ₹218.32
  • Profit attributable to non-controlling interest: ₹0.16
  • Profit attributable to equity shareholders: ₹218.16
  • Basic and diluted EPS: ₹9.26

Balance Sheet (as at September 30, 2026):

  • Share capital: ₹235.68
  • Reserves and surplus: ₹1,498.41
  • Total equity: ₹1,735.64
  • Non-controlling interest: ₹1.55
  • Total liabilities: ₹1,967.89
  • Property, plant and equipment: ₹469.86
  • Trade receivables: ₹368.41
  • Cash and cash equivalents: ₹607.86
  • Total assets: ₹1,967.89

Cash Flow Statement:

  • Net cash flow from operating activities: (₹22.88)
  • Net cash flow from investing activities: ₹27.18
  • Net cash flow from financing activities: (₹0.65)
  • Net increase in cash and cash equivalents: ₹3.66
  • Cash and cash equivalents at beginning: ₹604.20
  • Cash and cash equivalents at end: ₹607.86

Comparative Performance

Standalone H1 FY27 vs H1 FY26:

  • Revenue from operations increased from ₹683.76 lakh to ₹773.64 lakh
  • Profit after tax increased from ₹103.10 lakh to ₹202.38 lakh
  • EPS increased from ₹4.37 to ₹12.99

Consolidated H1 FY27 vs H1 FY26:

  • Revenue from operations increased from ₹679.16 lakh to ₹773.64 lakh
  • Profit after tax increased from ₹111.31 lakh to ₹218.32 lakh
  • EPS increased from ₹4.72 to ₹9.26

Additional Board Approvals

The Board also approved the statement of deviation and variation in use of issue raised through Initial Public Offering (IPO) of the Company during the half year ended September 30, 2026, pursuant to Regulation 32 of the Listing Regulations.

Business Context

The company is engaged in the business of specialized export of high-end fashion garments, hand and machine embroidery. Management considers this as the only reportable segment as per AS-17 on Segment Reporting.

Accounting Policies

The financial results have been prepared in accordance with AS-25 "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013, on accrual basis using consistent accounting policies. Figures for previous periods have been regrouped for comparability.