Key Quantitative Figures - Standalone Results (₹ in Lakhs)
Income Statement:
- Revenue from Operations: ₹3,985.38 (H1 FY27) vs ₹5,015.58 (H1 FY26)
- Other Income: ₹212.17 (H1 FY27) vs ₹0.05 (H1 FY26)
- Total Income: ₹4,197.55 (H1 FY27) vs ₹5,015.62 (H1 FY26)
- Profit Before Tax: ₹123.89 (H1 FY27) vs ₹277.96 (H1 FY26)
- Profit After Tax: ₹86.61 (H1 FY27) vs ₹205.16 (H1 FY26)
- EPS (Basic & Diluted): ₹0.38 (H1 FY27) vs ₹1.30 (H1 FY26)
Balance Sheet (as of September 30, 2026):
- Share Capital: ₹2,268.29
- Reserves & Surplus: ₹13,392.49
- Total Assets: ₹22,819.06
Cash Flow (H1 FY27):
- Net Cash from Operating Activities: (₹2,544.65)
- Net Cash from Investing Activities: ₹1,203.75
- Net Cash from Financing Activities: ₹1,349.48
- Net Increase in Cash: ₹8.58
Key Quantitative Figures - Consolidated Results (₹ in Lakhs)
Income Statement:
- Revenue from Operations: ₹3,985.38 (H1 FY27) vs ₹5,015.58 (H1 FY26)
- Other Income: ₹212.17 (H1 FY27) vs ₹0.07 (H1 FY26)
- Total Income: ₹4,197.55 (H1 FY27) vs ₹5,015.65 (H1 FY26)
- Profit Before Tax: ₹124.00 (H1 FY27) vs ₹277.81 (H1 FY26)
- Profit After Tax: ₹86.72 (H1 FY27) vs ₹205.04 (H1 FY26)
- EPS (Basic & Diluted): ₹0.38 (H1 FY27) vs ₹1.30 (H1 FY26)
Balance Sheet (as of September 30, 2026):
- Share Capital: ₹2,268.29
- Reserves & Surplus: ₹13,440.66
- Minority Interest: ₹46.88
- Total Assets: ₹24,980.41
Dates of Action
- Board Meeting Date: November 13, 2026
- Financial Period: Half-Year ended September 30, 2026
- IPO Date: January 12, 2026
Parties Involved
- Subsidiary: Yashodha Linen Yarn Limited
- Auditor: R. Kothari & Co LLP
- Monitoring Agency: Care Ratings Limited
IPO Proceeds Utilization
Total IPO proceeds: ₹12,040.80 lakhs
Utilization as of September 30, 2026:
1. Capex expansion: ₹380.80 lakhs utilized of ₹1,192.76 lakhs allocated
2. Subsidiary investment: ₹2,515.00 lakhs utilized of ₹4,800.00 lakhs allocated
3. Working capital: ₹3,600.00 lakhs utilized of ₹3,600.00 lakhs allocated
4. General corporate purposes: ₹1,000.00 lakhs utilized of ₹1,000.00 lakhs allocated
5. IPO expenses: ₹1,432.00 lakhs utilized of ₹1,448.04 lakhs allocated
Total utilized: ₹8,927.80 lakhs
Unutilized amount: ₹3,113.00 lakhs (invested in fixed deposits and current account)
Financial Impact Statements
- The New Labour Codes effective November 21, 2025, have impacted gratuity liability calculations
- No deviation in IPO proceeds utilization reported
- EPS calculations are for six months and not annualized
Capital Structure Impact
- Paid-up equity share capital remains unchanged at ₹2,268.29 lakhs
- No change in share capital structure during the period
Auditor's Review
R. Kothari & Co LLP issued an unmodified review report on both standalone and consolidated financial results, noting nothing came to their attention that causes them to believe the statements contain material misstatements.