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These financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards ('Ind AS') notified under the Companies (Indian Accounting Standards) Rules, 2015, (as amended) as specified in Section 133 of the Companies Act, 2013.. <BR> 2. The company is a single segment company engaged in textile business. <BR> 3.The Company does not have Subsidiary/associate/ Joint Venture Company. <BR> 4.The Company had so far maintained an accounting policy of valuation of raw material on first-in first-out (FIFO) basis. Based on review of commonly prevailing practices by the peer companies, the Company has voluntarily changed its accounting policy to value the raw material on weighted average basis during the quarter ended 30th September 2025 with retrospective effect in accordance with the provisions of Ind AS 8 "Accounting Policies, Changes in Accounting Estimates and Errors". This change in the method of valuation of raw material also has a consequential impact on the valuation of work-in-progess and finished goods.The Company's management believes that this change in accounting policy provides reliable and more relevant information to the users of financial results about the effects of transactions on the Company's financial position and financial performance <BR> 5.The comparative figures of the previous periods have been reclassified/regrouped, wherever considered necessary, to make them comparable with the current period figures. <BR> 6.During the November 2025, a fire accident occurred at the Bathinda plant of the Company . The fire resulted in damage to Raw material, Building and Roof top Solar. However, no casualties were reported. The Company has recorded the loss of INR 3171.29 Lakhs incurred on account of fire in the Statement of Profit and Loss which has been netted off with the insurance claim recoveries, the net impact of which is not material. <BR> 7. The Government of India has notified four new Labour Codes subsuming 29 legislations relating thereto effective November 21, 2025. The Company has assessed the impact in accordance with the guidance provided by the Institute of Chartered Accountants of India and FAQs issued by Ministry of Labour & Employment. Based on the broad assessment carried by the management, the Company continues to comply with the major provisions having financial impact. Further, The Company continues to monitor developments on the rules to be notified by regulatory authorities, including clarifications/ additional guidance from authorities and will continue to assess the accounting implications basis such developments/ guidance. <BR> 8. The Board has recommended a Final Dividend of Rs. 1/- per equity share of face value of Rs. 1/- each on fully paid equity shares amounting to Rs. 1270.72 Lakhs and 5% on Non-Cumulative Non- Convertible Redeemable Preference Shares of face value of Rs.10/- each amounting to Rs. 34.16 Lakhs for FY 2025-26. <BR> 9. The figures of the quarter ended 31st March, 2026 and 31st March,2025 are the balancing figures between the audited figures in respect to the said full financial year and the published unaudited figures upto nine months ended 31st December, 2025 and 31st, December,2024 respectively, which have been subject to limited review by the Statutory Auditors. <BR> 10. The above Audited financial results for the quarter/year ended 31st March 2026 were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 16th May 2026.The same have been subjected to limited review by the Statutory Auditors. The Statutory Auditors of the Company have issued an Auditor’s Report with un-modified opinion on the above Financial Results.2025-04-012026-03-31AuditedStandalone24958566000146011000251045770001705508200023298000-575170001424425000451284000944963000365355200023495087000160949000001609490000489452000-7720000041225200001197238000000011972380002318900012204270001286800001110303240009.399.39009.399.39Power & Fuel398542000Other Expenses498319000Power & Fuel1644228000Other Expenses2009324000673684300014708000000760000000141050000008089060009499560001510260007985665000391289700003961966000673200041610000722662000469552100008496540009458072000174437370001286800001103032400011159004000111590040002952492000000888130003041305000153804000176000000033711090001674240000616920005483200006100120004369280002721180000172441000200030002913624000628473300017443737000Right of Use Asset556285000Other Financial Assets231089000IncoemTax Assets21532000Other Non Current Assets151026000Other Financial 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to exercise significant influencePurchase of goods or services737000As Approved by Audit Committee andBoard of Director7370000094979000AuditedtrueSCV & Co LLPtrue2027-02-28