Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended 30th September, 2026 (Q2 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting - Financial Results

Audit Opinion:

Clean opinion. The Limited Review Report from the statutory auditors (Batliboi & Purohit) states: "nothing has come to our attention that causes us to believe that the accompanying Statement... contains any material misstatement."

Key Financial Highlights [Currency: INR in Lakhs]

Standalone Results:

Quarter Ended 30th September, 2026 (Q2 FY27):

  • Revenue from Operations: ₹3,450.59 (vs. ₹3,773.70 in Q2 FY26, down 8.7% YoY)
  • Total Income: ₹3,485.14
  • Profit before tax: ₹98.50 (vs. ₹233.68 in Q2 FY26)
  • Tax Expense: ₹44.56
  • Net Profit: ₹53.94 (vs. ₹180.55 in Q2 FY26, down 70.1% YoY)
  • EPS: ₹0.35 (vs. ₹1.17 in Q2 FY26)

Half Year Ended 30th September, 2026 (H1 FY27):

  • Revenue from Operations: ₹6,633.29 (vs. ₹6,586.64 in H1 FY26)
  • Total Income: ₹6,670.93
  • Profit before tax: ₹332.18 (vs. ₹497.33 in H1 FY26)
  • Tax Expense: ₹97.69
  • Net Profit: ₹234.49 (vs. ₹367.96 in H1 FY26, down 36.3% YoY)
  • EPS: ₹1.51 (vs. ₹2.37 in H1 FY26)

Consolidated Results:

Quarter Ended 30th September, 2026 (Q2 FY27):

  • Revenue from Operations: ₹3,450.59
  • Total Income: ₹3,485.18
  • Profit before tax: ₹98.50
  • Tax Expense: ₹44.56
  • Share in Profit/(Loss) of Associate: ₹17.80
  • Total Net Profit after Tax: ₹71.78 (vs. ₹181.90 in Q2 FY26, down 60.6% YoY)
  • EPS: ₹0.46 (vs. ₹0.92 in Q2 FY26)

Half Year Ended 30th September, 2026 (H1 FY27):

  • Revenue from Operations: ₹6,633.29
  • Total Income: ₹6,670.93
  • Profit before tax: ₹332.18
  • Tax Expense: ₹97.69
  • Share in Profit/(Loss) of Associate: ₹(20.85)
  • Total Net Profit after Tax: ₹213.64 (vs. ₹318.94 in H1 FY26, down 33.0% YoY)
  • EPS: ₹1.38 (vs. ₹2.06 in H1 FY26)

Other Equity:

  • Standalone: ₹5,545.12 as of 30th September, 2026
  • Consolidated: ₹5,053.84 as of 30th September, 2026

Cash and Cash Equivalents:

  • Standalone: ₹211.17 lakhs as of 30th September, 2026 (vs. ₹184.20 lakhs as of 31st March, 2026)
  • Consolidated: ₹211.17 lakhs as of 30th September, 2026

Debt:

Standalone Debt Position as of 30th September, 2026:

  • Non-current borrowings: ₹72.33 lakhs
  • Current borrowings: ₹313.07 lakhs
  • Total borrowings: ₹385.40 lakhs

Segment-wise Performance:

The company operates primarily in the business of processing and manufacture of textiles. As per Ind-AS 108, there is only one reportable business segment.

Corporate Actions:

Not Specified

Other Significant Information:

Associate Companies Included in Consolidation:

1. Windia Infrastructure Finance Limited (a Non-Banking Finance Company) - Share of Profit: ₹17.80 lakhs for Q2 FY27; ₹(20.85) lakhs for H1 FY27

2. Weizmann Corporate Services Limited - Net loss after tax of ₹15.31 lakhs for Q2 FY27 (reviewed by other auditors)

3. Tapi Energy Ltd - Group's share of net loss after tax of ₹1.09 lakhs for Q2 FY27 (not reviewed by their auditors, considered not material)

Standalone Statement of Assets and Liabilities (Key Figures as of 30th September, 2026):

  • Total Assets: ₹10,466.37 lakhs
  • Total Equity: ₹7,261.40 lakhs
  • Property, Plant and Equipment: ₹3,185.40 lakhs
  • Inventories: ₹993.07 lakhs
  • Trade Receivables: ₹1,040.57 lakhs

Standalone Cash Flow (H1 FY27):

  • Net Cash from Operating Activities: ₹751.11 lakhs
  • Net Cash used in Investing Activities: ₹(307.28) lakhs
  • Net Cash used in Financing Activities: ₹(416.86) lakhs
  • Net increase in Cash: ₹26.97 lakhs