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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 STANDALONE
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 11,561.21 12,237.11 12,827.37 49,832.87 47,969.68
b) Other Operating Income 415.28 550.92 923.97 2,112.38 2,521.10
Total Revenue from Operations 11,976.49 12,788.03 13,751.34 51,945.25 50,490.78
2. Other Income 460.11 305.45 372.23 1,431.20 1,211.32
3. Total Income (1+2) 12,436.60 13,093.48 14,123.57 53,376.45 51,702.10
4. Expenses:          
a) Cost of materials consumed 6,215.74 6,239.74 6,952.54 26,454.17 25,232.95
b)Purchase of stock-in-trade 486.29 455.02 641.61 2,438.24 4,364.03
c)Changes in inventoris of finished goods, work-in- -progress and stock-in-trade (185.37) 232.28 693.87 70.74 (674.38)
d) Employee benefits expense 1,381.57 1,352.51 1,338.00 5,292.07 5,373.47
e) Finance Cost 308.26 306.80 441.20 1,427.65 1,433.17
f) Depreciation and amortisation expense 414.11 392.67 310.63 1,550.05 1,410.93
g) Power and Fuel 323.78 349.16 331.38 1,437.90 1,352.16
h) Other expenses 2,928.43 3,233.47 3,169.03 12,469.60 12,036.84
Total Expenses 11,872.81 12,561.65 13,878.26 51,140.42 50,529.17
5.Profit before exceptional items and tax (3-4) 563.79 531.83 245.31 2,236.03 1,172.93
6. Exceptional Items (Refer note no. 4) (402.50) - - (402.50) 620.17
7. Profit Before Tax (5-6) 161.29 531.83 245.31 1,833.53 1,793.10
8. Tax Expenses:          
a) Current Tax 168.97 270.90 336.14 780.27 569.54
b) Deferred Tax 6.93 (133.70) (254.47) (167.47) (117.77)
9. Net Profit After Tax ( 7-8 ) (14.61) 394.63 163.64 1,220.73 1,341.33
10. 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 5.13 13.28 (90.04) 51.87 (60.59)
ii) Deferred tax related on items that will not reclassified to profit or loss (1.28) (3.32) 22.56 (12.97) 15.15
b) Items that will be re-classified to the Statement of Profit & Loss - - - - -
Total Other Comprehensive Income 3.85 9.96 (67.48) 38.90 (45.44)
11.Total comprehensive income for the period (9+10) (10.76) 404.59 96.16 1,259.63 1,295.89
12. Paid-up equity share capital 1,102.50 1,102.50 1,102.50 1,102.50 1,102.50
13. Face value of equity share capital (Rs.) 10.00 10.00 10.00 10.00 10.00
14. Other Equity (excluding revaluation reserve) - - - 39,421.41 38,249.97
15. Earning per equity share of Rs. 10/- each (Not annualised)          
a) Basic -0.13 3.58 1.48 11.07 12.17
b) Diluted -0.13 3.58 1.48 11.07 12.17
           
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 10,039.10 10,863.17 11,950.92 44,480.20 44,068.87
b) Textile Products 2,397.50 2,230.31 2,172.65 8,896.25 7,633.23
Total Segment Revenue 12,436.60 13,093.48 14,123.57 53,376.45 51,702.10
Less: Inter segment revenue - - - - -
Income from Operations 12,436.60 13,093.48 14,123.57 53,376.45 51,702.10
2.Segment Results          
(Profit before finance cost and tax)          
a) Leather & Leather Products 379.43 739.53 654.38 2,859.93 3,012.50
b) Textile Products 90.12 99.10 32.13 401.25 213.77
Total Profit before finance cost and tax 469.55 838.63 686.51 3,261.18 3,226.27
Less: Finance Cost 308.26 306.80 441.20 1,427.65 1,433.17
Profit Before Tax 161.29 531.83 245.31 1,833.53 1,793.10

3. Segment Assets

          
a) Leather & Leather Products 55,283.29 57,481.19 57,567.50 55,283.29 57,567.50
b) Textile Products 8,750.89 8,560.97 7,969.82 8,750.89 7,969.82
Total 64,034.18 66,042.16 65,537.32 64,034.18 65,537.32
4. Segment Liabilities          

a) Leather & Leather Products

 20,309.95 22,094.74 23,228.43 20,309.95 23,228.43

b) Textile Products

 3,200.32 3,412.75 2,956.42 3,200.32 2,956.42
Total 23,510.27 25,507.49 26,184.85 23,510.27 26,184.85

5.Capital Employed

          

a) Leather & Leather Products

 34,973.34 35,386.45 34,339.07 34,973.34 34,339.07

b) Textile Products

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

Total

 40,523.91 40,534.67 39,352.47 40,523.91 39,352.47
           

 
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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