Summary of Key Information:

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

Nature of Filing / Announcement: Outcome of Board Meeting and Unaudited Standalone Financial Results

Audit Opinion:

Clean Opinion - Limited Review Report by Garg Agrawal & Agrawal Chartered Accountants (FRN No. 016137N) stated: "Nothing has come to our attention that causes us to believe that the accompanying Statement... contains any material misstatement."

Key Financial Highlights (₹ in Lakhs):

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹0.00 (compared to ₹228.65 in Q2 FY25)
  • Other Income: ₹(0.00) (compared to ₹73.96 in Q2 FY25)
  • Total Income: ₹(0.00) (compared to ₹302.61 in Q2 FY25)
  • Total Expenses: ₹6.71 (compared to ₹242.77 in Q2 FY25)
  • Profit Before Tax: ₹(6.71) (compared to ₹59.84 in Q2 FY25)
  • Tax Expenses: ₹(63.12) (primarily deferred tax benefit of ₹63.12)
  • Net Profit: ₹56.41 (compared to ₹57.49 in Q2 FY25)
  • EPS: ₹0.031 (compared to ₹0.031 in Q2 FY25)

Half Year Ended September 30, 2026:

  • Revenue from Operations: Not specified in table
  • Other Income: ₹2.37 (compared to ₹120.45 in H1 FY25)
  • Total Income: ₹2.37 (compared to ₹349.10 in H1 FY25)
  • Total Expenses: ₹15.98 (compared to ₹267.66 in H1 FY25)
  • Profit Before Tax: ₹(13.61) (compared to ₹81.44 in H1 FY25)
  • Tax Expenses: ₹(64.86) (primarily deferred tax benefit of ₹64.86)
  • Net Profit: ₹51.25 (compared to ₹79.09 in H1 FY25)
  • EPS: ₹0.028 (compared to ₹0.043 in H1 FY25)

Year Ended March 31, 2026 (Audited):

  • Revenue from Operations: ₹1,116.64
  • Other Income: ₹325.90
  • Total Income: ₹1,442.54
  • Net Profit: ₹552.55
  • EPS: ₹0.301

Balance Sheet Position as at September 30, 2026 (₹ in Lakhs):

  • Paid-up Equity Share Capital: ₹1,837.52
  • Other Equity: ₹328.04 (decreased from ₹406.52 as at March 31, 2026)
  • Total Equity: ₹2,165.56
  • Non-Current Borrowings: ₹154.95
  • Current Borrowings: ₹250.29
  • Total Borrowings: ₹405.24
  • Cash and Cash Equivalents: ₹0.03
  • Bank Balances (other than cash): ₹2.52
  • Total Liquid Assets: ₹2.55
  • Inventories: ₹714.22
  • Trade Receivables: ₹505.65
  • Loans (Current Assets): ₹1,118.91
  • Total Assets: ₹3,385.59

Cash Flow for Half Year Ended September 30, 2026 (₹ in Lakhs):

  • Net Cash from Operating Activities: ₹(36.29)
  • Net Cash from Investing Activities: ₹50.89
  • Net Cash from Financing Activities: ₹(141.48)
  • Net Decrease in Cash & Cash Equivalents: ₹(126.88)
  • Opening Cash Balance: ₹129.42
  • Closing Cash Balance: ₹2.54

Segment-wise Performance:

The company operates in one primary segment: "Trading and Manufacturing in Textiles" (Ind AS 108 not applicable).

Corporate Actions:

Not Specified

Other Significant Information:

  • The company reported zero revenue from operations for Q2 FY27
  • Significant deferred tax benefit of ₹63.12 lakh for the quarter contributed to positive net profit despite negative operating performance
  • Inventory levels remained unchanged at ₹714.22 lakh from previous year-end
  • Trade receivables decreased to ₹505.65 lakh from ₹709.48 lakh as at March 31, 2026
  • Loan assets decreased slightly to ₹1,118.91 lakh from ₹1,167.43 lakh as at March 31, 2026
  • Total borrowings decreased to ₹405.24 lakh from ₹526.10 lakh as at March 31, 2026