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Quarterly Financial Results  
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STATEMENT OF STANDALONE AUDITED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED 31ST MARCH, 2026

(Rs. In Lacs except earning per share data)
Particulars CONSOLIDATED
Quarter Ended Year Ended
31.03.2026 31.12.2025 31.03.2025 31.03.2026 31.03.2025
Audited Unaudited Audited Audited Audited
1. Revenue from Operations
a) Sales/Income from operations 15,035.20 16,307.53 16,816.48 65,350.18 63,991.35
b) Other Operating Income 459.64 601.16 788.01 2,326.20 2,508.12
Total Revenue from Operationss 15,494.84 16,908.69 17,604.49 67,676.38 66,499.47
2. Other Income (316.93) 230.63 161.82 622.59 1,215.28
3. Total Income (1+2) 15,177.91 17,139.32 17,766.31 68,298.97 67,714.75
4. Expenses:          
a) Cost of materials consumed 6,927.92 7,253.49 7,930.36 29,937.69 28,612.98
b)Purchase of stock-in-trade 1,994.32 1,206.30 2,675.38 7,009.40 10,221.58
c)Changes in inventoris of finished goods, work-in- -progress and stock-in-trade (1,004.81) 893.22 (654.92) (5.97) (1,372.18)
d) Employee benefits expense 2,125.50 2,022.62 2,055.20 8,139.77 8,367.79
e) Finance Cost 515.07 437.51 668.30 2,101.58 2,099.04
f) Depreciation and amortisation expense 524.42 481.21 521.36 1,929.97 1,809.37
g) Power and Fuel 378.77 399.12 383.76 1,655.63 1,561.79
h) Other expenses 3,802.85 4,184.02 4,245.85 16,806.39 15,868.46
Total Expenses 15,264.04 16,877.49 17,825.29 67,574.46 67,168.83
5.Profit before exceptional items and tax (3-4) (86.13) 261.83 (58.98) 724.51 545.92
6. Exceptional Items (Refer note no. 4) - - - - 620.17
7. Profit Before Tax (5-6) (86.13) 261.83 (58.98) 724.51 1,166.09
8. Tax Expenses:          
a) Current Tax 113.25 341.57 511.30 806.29 793.63
b) Deferred Tax 33.46 (162.23) (536.61) (140.94) (393.16)
9. Net Profit After Tax ( 7-8 ) (232.84) 82.49 (33.67) 59.16 765.62
10. Share of Profit of Associates 104.08 45.57 99.76 308.76 168.36
11. Profit after tax including share of profit of associates (9+10) (128.76) 128.06 66.09 367.92 933.98
12. Other Comprehensive Income:          
a) Items that will not be re-classified to the Statement of Profit & Loss          
i) Re-measurements of defined employees benefit plans 17.50 15.50 (89.67) 69.89 (56.91)
ii) Deferred tax related on items that will not reclassified to profit or loss (4.40) (3.87) 22.47 (17.49) 14.23
b) Items that will be re-classified to the Statement of Profit & Loss 81.89 (0.88) 41.35 210.87 133.37
Total Other Comprehensive Income 94.99 10.75 (25.85) 263.27 90.69
13.Total comprehensive income for the period (11-12) (33.77) 138.81 40.24 631.19 1,024.67
a) Profit attributable to Non Controlling Equity Holders 24.51 13.62 (22.85) 59.90 22.79
b) Profit attributable to Controlling Equity Holders (58.28) 125.19 63.09 571.29 1,001.88
14. Paid-up equity share capital 1,074.97 1,074.97 1,074.97 1,074.97 1,074.97
15. Face value of equity share capital (Rs.) 10.00 10.00 10.00 10.00 10.00
16. Other Equity (excluding revaluation reserve) - - - 45,447.40 44,580.28
17. Earning per equity share of Rs. 10/- each (Not annualised)          
a) Basic -1.43 1.06 0.83 2.87 8.48
b) Diluted -1.43 1.06 0.83 2.87 8.48
           
Segment wise Revenue, Results, Assets and Liabilities for the Quarter and year ended on 31st March, 2026
Particulars Quarter Ended Year Ended
31.03.2026 31.12.2025 31.03.2025 31.03.2026 31.03.2025
Audited Unaudited Audited Audited Audited
1.Segment Revenue
a) Leather & Leather Products 12,780.41 14,909.01 15,593.66 59,402.72 60,081.52
b) Textile Products 2,397.50 2,230.31 2,172.65 8,896.25 7,633.23
Total Segment Revenue 15,177.91 17,139.32 17,766.31 68,298.97 67,714.75
Less: Inter segment revenue - - - - -
Income from Operations 15,177.91 17,139.32 17,766.31 68,298.97 67,714.75
2.Segment Results          
(Profit before finance cost and tax)          
a) Leather & Leather Products 338.82 600.25 577.19 2,424.84 3,051.36
b) Textile Products 90.12 99.10 32.13 401.25 213.77
Total Profit before finance cost and tax 428.94 699.35 609.32 2,826.09 3,265.13
Less: Finance Cost 515.07 437.52 668.30 2,101.58 2,099.04
Profit Before Tax (86.13) 261.83 (58.98) 724.51 1,166.09

3. Segment Assets

          
a) Leather & Leather Products 77,481.57 79,016.80 78,108.59 77,481.57 78,108.59
b) Textile Products 8,750.89 8,560.97 7,969.82 8,750.89 7,969.82
Total 86,232.46 87,577.77 86,078.41 86,232.46 86,078.41
4. Segment Liabilities          

a) Leather & Leather Products

 34,112.80 35,211.92 35,129.67 34,112.80 35,129.67

b) Textile Products

 3,200.32 3,412.75 2,956.42 3,200.32 2,956.42
Total 37,313.12 38,624.67 38,086.09 37,313.12 38,086.09

5.Capital Employed

          

a) Leather & Leather Products

 43,368.77 43,804.88 42,978.92 43,368.77 42,978.92

b) Textile Products

 5,550.57 5,148.22 5,013.40 5,550.57 5,013.40

Total

 48,919.34 48,953.10 47,992.32 48,919.34 47,992.32
           

 
NOTES:-
 
1. The above Audited Financial Results were reviewed and recomended by the Audit Committee, subsequently approved and were taken on record by the Board of Directors in their meeting held on 30th May 2026. The statutory auditors have expressed an modified audit opinion on these results.
 
2. These financial results have been prepared in accordance with Indian Accounting Standards (IND-AS) as prescribed under section 133 of Companies Act, 2013 read with Rule 3 of the companies (Indian Accounting Standards) Rules 2015 and relevant amendment thereafter. The said financial results of the parent company and its subsidiaries (together referred as the "Group") have been prepared in accordance with IND-AS 110 - Consolidated financial statements".
 
3. The figures for the quarter ended March 31, 2025/2026 are balancing figures between audited figures in respect of year ended March 2025/2026 and the published year to date figures upto the nine months period ended December 2024/2025.
 
4. Exceptional Item amounting to Rs. 620.17 Lacs in previous year represent profit on sale of Land and Building (property). Operation of one of the unit along with entire plant & machinery has been shifted to another location for better synergies and efficiency in operations; and the property has been disposed off to have additional liquidity for business operations of the company. Exceptional Item in current year amounting to Rs. 402.50 Lacs represent Impairment in value of Investment in one of the WOS of the company.
 
5. The Board of Director have recommended Dividend @ % (i.e. Rs. per Share) on the equity share capital for the financial year ended March 31, 2026, on the board meeting dated 30.05.2026.
 
6. Pursuant to the assessment carried out by the Company in accordance with applicable Ind-AS, the implementation of the Labour Codes (made effective from November 21, 2025) has no material impact and has been recognised in the financial results of the Company for the quarter and year ended March 31, 2026.
 
7. Figures of the previous period have been regrouped and rearranged wherever necessary to correspond with current period's classification/disclosure.
  For and on behalf of the BOARD     
 
Date: 30.05.2026
Place: Unnao 		Zafarul Amin             
Joint Managing Director      
DIN - 15533              
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