Integrated Filing — IndAS



General information about company

Scrip Code 532695
NSE Symbol CELEBRITY
MSEI Symbol NOTLISTED
ISIN INE185H01016
Name of company CELEBRITY FASHIONS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 01-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Manufacture of all types of textile garments and clothing accessories
Start date and time of board meeting 01-08-2026   11:30:00
End date and time of board meeting 01-08-2026   12:50:00
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
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
The disclosure on default of loans and Debt Securities is not applicable to company.



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 2,642.00 2,642.00
Other income 71.00 71.00
Total income 2,713.00 2,713.00
2 Expenses
(a) Cost of materials consumed 920.00 920.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 380.00 380.00
(d) Employee benefit expense 1,077.00 1,077.00
(e) Finance costs 126.00 126.00
(f) Depreciation, depletion and amortisation expense 98.00 98.00
(f) Other Expenses
1 Other Expenses 349.00 349.00
Total other expenses 349.00 349.00
Total expenses 2,950.00 2,950.00
3 Total profit before exceptional items and tax (237.00) (237.00)
4 Exceptional items 0.00 0.00
5 Total profit before tax (237.00) (237.00)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
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 (237.00) (237.00)
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 (237.00) (237.00)
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period (237.00) (237.00)
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 6,455.00 6,455.00
Face value of equity share capital 10 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 -0.37 -0.37
Diluted earnings (loss) per share from continuing operations -0.37 -0.37
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 -0.37 -0.37
Diluted earnings (loss) per share from continuing and discontinued operations -0.37 -0.37
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 above unaudited financial results were reviewed by Audit committee and approved by the Board of Directors at their meeting held on 1st August 2026. The results have been subjected to limited review by the Statutory Auditors 2. The financial statements have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies 3. The Company operates exclusively in the segment of garments. This in the context of Indian Accounting Standard 108 (Ind AS 108) Operating Segments” issued by MCA. 4. The figures / percentages / ratios for the previous period have been reclassified / reworked / regrouped wherever necessary including for amendments relating to Schedule III of the Companies Act, 2013 for better understanding and comparability 5. The Company, in order to retain its existing customer relationships, was constrained to extend additional discounts and price reductions to mitigate the impact of tariffs imposed by the U.S. Government on imports from India, effective from 02nd April 2025 and additional tariff from 27th August 2025, Although the additional tariff and related penalty were subsequently withdrawn by the U.S. authorities, owing to prevailing business challenges and broader industry conditions, major customers did not revoke or reverse the discounts already negotiated and availed. Consequently, the Company was required to absorb the impact of such additional discounts and price reductions . The aggregate amount of such additional discounts and price reductions amounted to Rs 3.55 crores for the quarter. These have been duly given effect to in the financial statements through appropriate adjustments to revenue and expenses 6. The figures of the quarter ended 31st March 2026 are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the respective financial year which were subjected to limited review



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 0.00 0.00