Board approved unaudited Q2 and H1 results; auditors' review conclusion un-modified
The Board, on the Audit Committee's recommendation, approved the unaudited standalone results for the quarter and half year ended September 30, 2026, and took on record the auditors' Limited Review Report.
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 13,940.27 | 12,603.20 | +10.6% | 11,994.45 | +16.2% |
| Total income | 13,994.95 | 12,675.12 | +10.4% | 12,028.51 | +16.3% |
| Profit before tax | 538.37 | 868.74 | −38% | 340.53 | +58.1% |
| Profit after tax | 401.12 | 640.69 | −37.4% | 253.52 | +58.2% |
| Total comprehensive income | 401.12 | 640.69 | −37.4% | 253.52 | +58.2% |
| Basic EPS | 3.00 | 4.79 | −37.4% | 1.89 | +58.7% |
- PAT YoY change
- 640.69 (−37.4%)
- Period
- 30th September, 2026 (Unaudited)
Auditor's review
Conclusion: Unmodified
Notes to the results
- Company assessed impact of the Code on Social Security, 2020 (New Wage Code); impact considered immaterial and recorded in the financial results.
Board outcome
- The Board, on the Audit Committee's recommendation, approved the unaudited standalone financial results for the quarter and half year ended September 30, 2026.
- The Limited Review Report of the statutory auditors on those results was taken on record.
The meeting commenced at 04:08 P.M. and concluded at 04:37 P.M. Trading by directors, KMPs, designated employees, their immediate relatives and specified connected persons stays closed until Saturday, November 07, 2026.
Auditor's conclusion
Kalani & Co LLP reviewed the statement under the Standard on Review Engagements (SRE) 2410. Based on its review, nothing came to the auditors' attention that causes them to believe the statement has not disclosed the information required under the Listing Regulations, or that it contains any material misstatement. A review is not an audit opinion. The company's note records that the Statutory Auditor has expressed an un-modified opinion on these results. The Chief Financial Officer and Managing Director also certified the results.
How the numbers look
All figures below are standalone and in Rs. lakhs, as printed.
- Revenue from operations: 13,940.27 for the quarter ended September 30, 2026, against 12,603.20 a year earlier; 25,934.72 for the half year against 21,598.88.
- Total income: 13,994.95 for the quarter, against 12,675.12; 26,023.46 for the half year against 21,747.86.
- Profit before tax: 401.12 for the quarter; 654.64 for the half year, against 1,110.77 a year earlier.
- Cost of materials consumed: 10,875.12 for the half year.
- Earnings per share (basic, face value Rs. 10 each): 3.00 for the quarter and 4.89 for the half year.
Balance sheet and cash flow
- Total assets: 32,787.61 as at September 30, 2026, against 30,150.15 as at March 31, 2026.
- Inventories: 11,175.30 against 10,128.26; Trade receivables: 9,025.09 against 6,769.88.
- Current borrowings: 5,370.26 against 4,999.51; Total equity: 17,362.98 against 16,708.72.
- Net cash flow from operating activities for the half year: (1,346.68), against 4,107.70 for the period ended September 30, 2025.
- Cash and cash equivalents at the end of the period: 16.48.
Other notes
- Under the Code on Social Security, 2020 ('New Wage Code'), management's assessment places the impact at immaterial for now; further developments will be recognised when ascertainable.
- The company operates as a single operating activity, production and retailing of apparel and home furnishing products, so segment-wise information is not reported.
What the update shows
Sales are higher than a year earlier for both the quarter and the half year, while Profit before tax for the half year is lower at 654.64 against 1,110.77, and operating cash flow for the half year is negative at (1,346.68).
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More numbers
- Revenue from operations, half year ended 30 Sep 202625,934.72
- Profit before tax, half year ended 30 Sep 2026654.64
- Total assets as at 30 Sep 202632,787.61
- Current borrowings as at 30 Sep 20265,370.26
- Net cash flow from operating activities, half year ended 30 Sep 2026(1,346.68)
- Total income, latest quarter13,994.95 (Rs. in lakhs)
- Total income, year-ago quarter12,675.12 (Rs. in lakhs)
- Total income, previous quarter12,028.51 (Rs. in lakhs)
- Total comprehensive income, latest quarter401.12 (Rs. in lakhs)
- Total comprehensive income, year-ago quarter640.69 (Rs. in lakhs)
- Total comprehensive income, previous quarter253.52 (Rs. in lakhs)
- Profit after tax, latest quarter401.12 (Rs. in lakhs)
- Profit after tax, year-ago quarter640.69 (Rs. in lakhs)
- Profit after tax, previous quarter253.52 (Rs. in lakhs)
- Revenue from operations, latest quarter13,940.27 (Rs. in lakhs)
- Revenue from operations, year-ago quarter12,603.20 (Rs. in lakhs)
- Revenue from operations, previous quarter11,994.45 (Rs. in lakhs)
- Profit before tax, latest quarter538.37 (Rs. in lakhs)
- Profit before tax, year-ago quarter868.74 (Rs. in lakhs)
- Profit before tax, previous quarter340.53 (Rs. in lakhs)
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