Integrated Filing — IndAS



General information about company

Scrip Code 523025
NSE Symbol SAFARI
MSEI Symbol NOTLISTED
ISIN INE429E01023
Name of company SAFARI INDUSTRIES (INDIA) 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 10-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-02-2026
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 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 Unaudited
Segment Reporting Single segment
Description of single segment Luggage
Start date and time of board meeting 10-02-2026   11:00:00
End date and time of board meeting 10-02-2026   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 Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

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 Consolidated Consolidated
1 Income
Revenue from operations 51,237.00 1,57,375.00
Other income 610.00 1,765.00
Total income 51,847.00 1,59,140.00
2 Expenses
(a) Cost of materials consumed 14,605.00 47,428.00
(b) Purchases of stock-in-trade 11,814.00 31,116.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 996.00 5,741.00
(d) Employee benefit expense 3,859.00 10,538.00
(e) Finance costs 229.00 660.00
(f) Depreciation, depletion and amortisation expense 1,773.00 5,272.00
(f) Other Expenses
1 Other Expenses 14,397.00 41,654.00
Total other expenses 14,397.00 41,654.00
Total expenses 47,673.00 1,42,409.00
3 Total profit before exceptional items and tax 4,174.00 16,731.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 4,174.00 16,731.00
6 Tax expense
7 Current tax 906.00 3,739.00
8 Deferred tax (21.00) (40.00)
9 Total tax expenses 885.00 3,699.00
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 3,289.00 13,032.00
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 3,289.00 13,032.00
17 Other comprehensive income net of taxes (32.00) (112.00)
18 Total Comprehensive Income for the period 3,257.00 12,920.00
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 980.00 980.00
Face value of equity share capital 2 2
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 6.72 26.63
Diluted earnings (loss) per share from continuing operations 6.7 26.59
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 6.72 26.63
Diluted earnings (loss) per share from continuing and discontinued operations 6.7 26.59
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1.The standalone and consolidated financial results of Safari Industries (India) Limited (the 'Holding Company') and its two wholly owned subsidiaries, namely, Safari Manufacturing Limited and Safari Lifestyles Limited (the Holding Company and its subsidiaries together referred to as the 'Group') have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 10 February 2026.The statutory auditors of the Holding Company have carried out a limited review of the same. 2.These financial results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34, 'Interim Financial Reporting' prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and are in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). 3.During the quarter and nine months ended 31 December 2025, the Holding Company has allotted 1,200 and 10,200 equity shares of Rs 2 each, respectively to the eligible employees pursuant to Safari Employee Stock Option Scheme , 2016. Further, during the nine months ended 31 December 2025, 95,535 equity shares of Rs 2 each have been alloted to the eligible employees pursuant Safari Employees Stock Appreciation Rights Scheme, 2022. 4.Effective 21 November 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising of four Labour Codes - The Code on Wages, 2019, The Industrial Relations Code, 2020, The Code on Social Security, 2020 and The Occupational Safety, Health and Working Conditions Code, 2020 (the New Labour Codes). On the basis of information and guidance available as on date, the Group has accounted for its increased obligations in accordance with Ind AS 19, 'Employee Benefits' and FAQs on key accounting implications arising from the New Labour Codes issued by the Institute of Chartered Accountants of India in these financial results. The Group continues to monitor the finalisation of Central and State Rules and clarifications from the Government on other aspects of the New Labour Codes and further impact, if any, would be determined subsequently on the basis of such developments. 5.As the Group's business activity falls under a single operating segment viz. luggage business, no further disclosures are required to be furnished as per Indian Accounting Standard 108, 'Operating Segments'. 6.The figures of the previous periods / year have been regrouped / recast to render them comparable with the figures of the current period. The impact of such reclassifications / regroupings is not material to these financial results.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 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

Amount in (Lakhs)

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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit plans (41.00) (144.00)
Total Amount of items that will not be reclassified to profit and loss (41.00) (144.00)
2 Income tax relating to items that will not be reclassified to profit or loss (9.00) (32.00)
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 (32.00) (112.00)