The Board approved the following items:

1. Unaudited Financial Results for the Quarter and Half Year ended 30th September, 2026.

2. Limited Review Report for the Quarter and Half Year ended 30th September, 2026.

The meeting commenced at 11:00 AM and concluded at 1:15 PM.

Financial Results (Quarter Ended 30th September, 2026)

Income Statement (₹ in lacs, except EPS)

  • Net Sales/Income from Operations: ₹25,690
  • Other Operating Income: ₹2,538
  • Other Income: ₹55
  • Total Income: ₹28,283

Expenses

  • Cost of materials consumed: ₹17,469
  • Employee benefits expenses: ₹2,388
  • Depreciation and amortization: ₹604
  • Power & Fuel: ₹1,836
  • Finance Cost: ₹1,151
  • Other expenditure: ₹3,021
  • Total Expenses: ₹26,943

Profitability

  • Profit before tax: ₹1,546
  • Tax expense:
  • Current Tax: ₹310
  • Deferred Tax: ₹38
  • Net Profit after tax: ₹992
  • Other Comprehensive Income: ₹25
  • Total Comprehensive Income: ₹1,017

Per Share Data

  • Paid-up equity share capital: ₹1,982 (Face Value ₹10 each)
  • Earnings Per Share (Basic & Diluted): ₹5.13

Financial Results (Half Year Ended 30th September, 2026)

Income Statement (₹ in lacs, except EPS)

  • Net Sales/Income from Operations: ₹47,273
  • Other Operating Income: ₹4,707
  • Other Income: ₹98
  • Total Income: ₹52,078

Profitability

  • Profit before tax: ₹2,498
  • Tax expense:
  • Current Tax: ₹615
  • Deferred Tax: ₹28
  • Net Profit after tax: ₹1,855
  • Other Comprehensive Income: ₹48
  • Total Comprehensive Income: ₹1,903

Per Share Data

  • Earnings Per Share (Basic & Diluted): ₹9.60

Statement of Assets & Liabilities as on 30th September, 2026 (₹ in lacs)

Assets

  • Non-current assets: ₹35,006
  • Current assets: ₹54,099
  • Total Assets: ₹90,932

Liabilities and Equity

  • Equity Share capital: ₹1,982
  • Other Equity: ₹32,992
  • Total Equity: ₹34,974
  • Non-current liabilities: ₹15,988
  • Current liabilities: ₹39,970
  • Total Liabilities: ₹55,958

Statement of Cash Flow for Half Year Ended 30th September, 2026 (₹ in lacs)

  • Net cash from Operating activities: ₹3,278
  • Net cash from Investing activities: (₹2,536)
  • Net cash from Financing activities: (₹723)
  • Net increase in cash and cash equivalents: ₹19
  • Cash and cash equivalents at beginning: ₹321
  • Cash and cash equivalents at end: ₹340

Notes to Financial Results

1. The unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors on 02nd November, 2026. The statements are prepared in accordance with Indian Accounting Standards (IND AS).

2. The company's operations comprise only one segment: Textile (Yarn and Allied Activities).

3. Previous period figures have been regrouped/rearranged where necessary.

The Limited Review Report was issued by B. Chhawchharia & Co. (Firm Registration No. 305123E), stating that based on their review, nothing has come to their attention that causes them to believe that the financial results contain any material misstatement.