INTEGRATED FILING — Other than Banks



General information about company

Scrip code 535467
NSE Symbol AIFL
MSEI Symbol NOTLISTED
ISIN INE428O01016
Name of Company Ashapura Intimates Fashion 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 13-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-08-2026
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 Trading
Start date and time of board meeting 13-08-2026   17:45:00
End date and time of board meeting 13-08-2026   18:15:00
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
NA


Financial Results — Other than Bank

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 Revenue From Operations
Revenue from operations 398.51 398.51
Other income 0.00 0.00
Total Income 398.51 398.51
2 Expenses
(a) Cost of materials consumed 359.46 359.46
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 10.06 10.06
(e) Finance costs 0.00 0.00
(f) Depreciation and amortisation expense 0.00 0.00
(g) Other Expenses
1 Other Expenses 15.21 15.21
Total other expenses 15.21 15.21
Total expenses 384.73 384.73
3 Profit before exceptional and extraordinary items and tax 13.78 13.78
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 13.78 13.78
6 Extraordinary items 0.00 0.00
7 Profit before tax 13.78 13.78
8 Tax Expense
Current tax 3.47 3.47
Deferred tax 0.00 0.00
Total tax expenses 3.47 3.47
9 Net Profit Loss for the period from continuing operations 10.31 10.31
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 10.31 10.31
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 10.31 10.31
17 Details of equity share capital
Paid-up equity share capital 2,521.14 2,521.14
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.04 0.04
Diluted earnings (loss) per share from continuing and discontinued operations 0.04 0.04
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) NOTES TO THE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30th JUNE, 2026 1. The Statement of Unaudited Financial results has been reviewed and approved by the Board of Directors in the meeting held on August 13, 2026. The figures for the quarter ended 30 June 2026 have been subjected to limited review by the statutory auditors. 2. As per the Triparty MOU dated between M/s. Grow House Agro Ltd., M/s. Pervasive Commodities Ltd., and M/s. Ashapura Intimates Fashion Ltd., the total agreed consideration of INR 21,30,00,000 is payable to M/s. Ashapura Intimates Fashion Ltd. by M/s. Pervasive Commodities Ltd. As on date, the total funding obligation is fulfilled by M/s. Pervasive Commodities Ltd. in full. Any funds received from M/s. Pervasive Commodities Ltd. in excess of their specific MOU commitment have been recognized and accounted for as a loan in our books. 3. Historically, the company was engaged in the business of garments and clothing accessories, as well as storage and warehousing services. During the current first quarter, the company has commenced trading (sales and purchases) in whole grains, such as wheat. However, the Memorandum of Association (MoA) has not been altered to include this new business activity as on the date of signing LR Report for quarter 1. As discussed with the management, the MoA will be duly altered, and the matter will be presented for approval at the ensuing Annual General Meeting (AGM). 4. The Financials Results include the results of the following entity only: I. Ashapura Intimates Fashion Limited 5. There are no Reportable segments, which signify or in the aggregate qualify for the separate disclosure as per provision of the relevant Ind AS. The management does not believe that the information about segments which are not reportable under Ind AS, would be useful to the user of these financial statement. 6. Provision for current year tax for quarter 1 has been recognized. Deferred tax has not been recognized. 7. The results have been un-audited by the Statutory Auditor as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 8. Other Income for the quarter ended 30th June 2026 and 30th June 2025 includes the following items: ( In Lakhs ) Particulars For the Quarter Ended 30th June 2026 For the Quarter Ended 30th June 2025 Interest Income - 2.31 Total - 2.31 9. The figures of previous period/ year have been regrouped/ reclassified wherever necessary to make them comparable with those of the current period / year. 10. As per management, the outstanding balances under receivables and payables are actively tracked, and follow-ups for collections and settlements are ongoing. Because the transaction cycles are incomplete and amounts remain unrealized or unsettled, these balances are legitimately carried forward to maintain accounting continuity and reflect true financial standing for the period


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




Signatory Details

Name of signatory
Designation of person
Place
Date