| Scrip Code | 543523 |
|---|---|
| NSE Symbol | CAMPUS |
| MSEI Symbol | NOTLISTED |
| ISIN | INE278Y01022 |
| Name of company | CAMPUS ACTIVEWEAR LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 02-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 24-01-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third quarter |
| Nature of report standalone or consolidated | Standalone |
| 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 | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | Footwear and related Products |
| Start date and time of board meeting | 02-02-2026 13:00:00 |
| End date and time of board meeting | 02-02-2026 14:30:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? | No |
| No. of times funds raised during the quarter | |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| Not Applicable | |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 58,861.00 | 1,31,849.00 | |
| Other income | 550.00 | 1,679.00 | |
| Total income | 59,411.00 | 1,33,528.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 23,768.00 | 66,893.00 |
| (b) | Purchases of stock-in-trade | 886.00 | 1,867.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 3,238.00 | (7,247.00) |
| (d) | Employee benefit expense | 3,682.00 | 10,315.00 |
| (e) | Finance costs | 730.00 | 1,840.00 |
| (f) | Depreciation, depletion and amortisation expense | 2,240.00 | 6,443.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 16,261.00 | 39,078.00 |
| Total other expenses | 16,261.00 | 39,078.00 | |
| Total expenses | 50,805.00 | 1,19,189.00 | |
| 3 | Total profit before exceptional items and tax | 8,606.00 | 14,339.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 8,606.00 | 14,339.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 2,296.00 | 3,902.00 |
| 8 | Deferred tax | (58.00) | (158.00) |
| 9 | Total tax expenses | 2,238.00 | 3,744.00 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 6,368.00 | 10,595.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 6,368.00 | 10,595.00 |
| 17 | Other comprehensive income net of taxes | 1.00 | 5.00 |
| 18 | Total Comprehensive Income for the period | 6,369.00 | 10,600.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | |||
| Total profit or loss, attributable to non-controlling interests | |||
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | |||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | |||
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 15,277.00 | 15,277.00 | |
| Face value of equity share capital | 5 | 5 | |
| 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 | 2.08 | 3.47 | |
| Diluted earnings (loss) per share from continuing operations | 2.07 | 3.46 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 2.08 | 3.47 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 2.07 | 3.46 | |
| 24 | Debt equity ratio | 0.1500 | 0.1500 |
| 25 | Debt service coverage ratio | 6.0700 | 1.7500 |
| 26 | Interest service coverage ratio | 13.1100 | 10.5100 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1 The above financial results of the Company as published in accordance with Regulation 33 of the SEBI Listing Obligations and Disclosure Requirement Regulations 2015 as amended Listing Regulations have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their respective meetings held on 02 February 2026 These financial results have been prepared in accordance with recognition and measurement principles of Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India Limited Review under regulation 33 of SEBI Listing Obligations and Disclosure Requirements Regulations 2015 has been carried out by the statutory auditors of the company The auditors have expressed an unmodified report on the Financial Results of the Company For more details on results visit investors section of our website at www.campusactivewear.com and Financial Results at Corporate Section of www.nseindia.com and www.bseindia.com. 2 Based on guiding principles given in Ind AS 108 Operating Segments the Companys business activity falls within a single operating segment namely Footwear and its related products hence the disclosure requirements relating to Operating Segments as per Ind AS 108 are not applicable. 3 During the previous quarter ended 30 September 2025 the Company has changed its method of inventory valuation from First in First Out FIFO to Moving weighted average The change was made to better reflect the consumption pattern and cost flow of inventory and to enhance the relevance and reliability of financial information presented In accordance with Ind AS 8 this change has been applied retrospectively. The impact of this change on the current quarter ended 31 December 2025 and corresponding quarters is not material. Management believes that the new method provides a more accurate representation of inventory costs and aligns with industry practices. 4 The Company does not have any subsidiary associate joint venture companyies as at December 31 2025. Accordingly the Company is not required to prepare consolidated financial results. 5 The Government of India has consolidated 29 existing labour legislations into a united framework comprising four Labour Code viz Code on wages 2019 Code on Social Security 2020 Industrial Relation Code 2020 and Occupational Safety Health and Working Condition Code 2020 collectively referred to as the New Labour Codes. These Codes have been made effective from 21st November 2025. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has no incremental liability for own employees under new labour code announced. The Company continues to monitor the finalisation of Central State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. |
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| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Standalone | Standalone | |||||
| 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 | |||||||
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Remeasurement of defined benefit plans | 1.00 | 7.00 |
| Total Amount of items that will not be reclassified to profit and loss | 1.00 | 7.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 2.00 |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 1.00 | 5.00 |
| Whether results are audited or unaudited | Unaudited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Auditor's opinion | |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results | Yes |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | M/s B S R and Co | Yes | 30-04-2026 | ||
|---|---|---|---|---|---|