Integrated Filing — IndAS



General information about company
Scrip Code 530079
NSE Symbol FAZE3Q
MSEI Symbol NOTLISTED
ISIN INE963C01033
Name of company Faze Three Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Manufacturing of Home Textile Products
Start date and time of board meeting 12-Aug-2025   20:00:00
End date and time of board meeting 12-Aug-2025   20:49:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 2119700000
Other income 38800000
Total income 2158500000
2 Expenses
(a) Cost of materials consumed 1227500000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -173000000
(d) Employee benefit expense 314300000
(e) Finance costs 41900000
(f) Depreciation, depletion and amortisation expense 72200000
(f) Other Expenses
1 Other Expenses 504400000 504400000
Total other expenses 504400000
Total expenses 1987300000
3 Total profit before exceptional items and tax 171200000
4 Exceptional items 0
5 Total profit before tax 171200000
6 Tax expense
7 Current tax 41000000
8 Deferred tax 2500000
9 Total tax expenses 43500000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 127700000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 127700000
17 Other comprehensive income net of taxes -1000000
18 Total Comprehensive Income for the period 126700000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 243200000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 5.25
Diluted earnings (loss) per share from continuing operations 5.25
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 5.25
Diluted earnings (loss) per share from continuing and discontinued operations 5.25
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The Holding Company and its subsidiaries (“the Group”) are engaged in manufacturing and exports of home textiles products items viz. bathmats, rugs, blankets, throws, cushions, etc. n n2. The Statement of Unaudited Consolidated Financial Results were reviewed and recommended by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on August 12, 2025. n nThe Consolidated Financial Results of the Company, will be available on the website of BSE (www.bseindia.com) and NSE (www.nseindia.com) and on Company's website (www.fazethree.com). n n3. The above Statement has been prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 ‘Interim Financial Reporting’, prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules thereunder and in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015 as amended. n n4. The Shareholders of the Company, by resolutions passed at 39th Annual General Meeting of the Company held on 27th September 2024, approved, inter alia, acquisition of equity shares by Faze Three Employee Trust (“Trust”) for implementation of Faze Three Employee Stock Options Scheme – 2024 ('ESOP 2024'). Trust was formed with objects of welfare of employees of the Group, inter alia, by way of acquiring, holding and allocating 10,94,355 (Ten Lakhs Ninety Four Thousand Three Hundred and Fifty Five) Equity Shares (‘Shares’). No options have been so far granted to any of the eligible employee or director. n nThe financial results of the Trust have been included in the consolidated financial results of the Company in accordance with the requirements of Ind-AS and cost of such Treasury shares has been presented as a deduction in Other Equity. Such number of equity shares (which are lying with the Trust) have been reduced while computing basic and diluted earnings per share. n n5. The Group operates in only one reportable segment viz. manufacturing of home textiles. n n6. There is no dilution to the basic EPS as there are no outstanding potentially dilutive shares. n n7. Financial statement includes the results of the Holding Company and the following entities: nSr. No.tName of Entity n1tFaze Three US LLC n2tMats and More Private Limited n3tFaze Three Employee Trust n n8. The Unaudited Consolidated Financial Results are rounded to the nearest crores, except when otherwise indicated. Amounts represented by ‘0’ (zero) construes value less than Rupees fifty thousand. n n9. The Audited Consolidated Financial Results for the three months ended March 31, 2025 are the balancing figures between the Audited figures for the full financial year then ended and year to date figures up to the third quarter of the respective financial years, which was subject to limited review. n n10. The figures for the previous period/year have been regrouped / reclassified wherever necessary, to make them comparable. n



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of the post employment defined benefit plans -1300000 -1300000
Total Amount of items that will not be reclassified to profit and loss -1300000
2 Income tax relating to items that will not be reclassified to profit or loss -300000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -1000000