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& B DENIMS LIMITEDMain BoardEquity2025-04-012026-03-312026-05-292026-05-25INRLakhsQuarterlyFourth quarterSingle segmentDenim2026-05-2915:00:002026-05-2917:15:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2024-06-27https://rnbdenims.com/investor/polices/Related%20Party%20Transaction%20Policy.pdf?falsefalseThe company has neither defaulted in repayment of loans nor it has issued any debt securities.2026-01-012026-03-31AuditedStandalone893632000-33350008902970008047190000-120830003674600059290001536000059168000909839000-195420000-195420002865000-6913000-40480000-154940000000-15494000420000-150740001799470002-0.17-0.1700-0.17-0.170.00190.0006-0.0246Notes: <BR> 1. During the financial year ended March 31, 2026, the Board of Directors of the Company vide resolution dated February 14, 2026 proposed and agreed to increase the authorised capital of the Company from existing Rs.25,50,00,000 comprising of 12,75,00,000 equity shares of Face Value Rs. 2/- each to Rs. 30,00,00,000 comprising of 30,00,00,000 equity shares of Face Value Rs. 1/- each. <BR> <BR> In the same board meeting, it was further proposed to split each existing equity share of the Company having Face Value Rs. 2/- each into 2 equity shares of Face Value Re. 1/- each. Further, it was also proposed to issue bonus shares of the Company in the ratio of 1:2 post giving effect to share split, i.e., 1 bonus equity share of the Company of Face Value Re. 1/- against 2 equity shares of the Company of Face Value Re. 1/- held by the shareholder. <BR> <BR> The above proposed increase in authorised capital, share split and issue of bonus shares was approved by the members of the Company at their Extra Ordinary General Meeting held on March 13, 2026. Further, the same was also intimated to the Registrar of Companies (RoC) Ahmedabad, vide filing of Form SH-7 by the Company on March 28, 2026. <BR> <BR> However, the same got effective on April 02, 2026 post approval from stock exchange. And accordingly, the proposed bonus equity shares were issued on April 06, 2026 to the respective shareholders of the Company. <BR> <BR> Accordingly, the effect of share split and bonus issue which got effective post the closure date of financials for F.Y. 2025-26 has not been given effect to in the current financial statements. <BR> <BR> 2. The above standalone financial results are published in accordance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, as amended. They have been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under section 133 of the Companies Act, 2013 and have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 29, 2026.The Statutory Auditors of the Company have issued audit report with unmodified opinion on the above results. <BR> <BR> 3. The figures for the quarter ended March 31, 2026 and the corresponding quarter in the previous year as reported in the financial results are the balancing figures between the audited figures in respect of the full financial year and the limited reviewed year-to-date figures upto the third quarter of the relevant financial year. <BR> <BR> 4. The figures of the present period have been regrouped wherever deemed necessary. <BR> <BR> 5. Pursuant to the Regulations 13(3) of SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015, we are enclosing herewith the details regarding investor’s complaints: <BR> Particulars No. of Complaints <BR> No. of investor complaints pending at the beginning of quarter NIL <BR> Received during the quarter 30 <BR> Disposed during the quarter 20 <BR> Remaining unresolved at the end of quarter 10 <BR> <BR> 6. During the current year, the Company has ceased reporting the Solar and Wind Energy activities as a separate reportable segment under Ind AS 108, ‘Operating Segments’, as these activities were solely undertaken to support the core textile business by reducing its power costs. As the Solar and Wind operations are no longer managed or reviewed separately by the Chief Operating Decision Maker, the criteria for segment reporting under Ind AS 108 are no longer met, and as such, they are no longer classified as reportable segments. Correspondingly, no separate segment revenue, results, assets or liabilities for Solar and Wind Energy are presented from this year onwards. <BR> <BR> 7. 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 November 21, 2025, while the corresponding rules are yet to be notified. <BR> <BR> The Company is in the process of evaluating the full impact of these New Labour Codes announced and has not identified any material or substantive change in its provision towards employee liabilities. The Company is further monitoring the developments and finalisation of rules in these regards and would provide appropriate accounting effect (if any) on the basis of such developments. <BR> <BR> 8. Certain ratios presented for the unaudited periods have been restated to reflect corrections of prior period errors identified during the current period. These adjustments were made to ensure consistency and accuracy in financial reporting and to provide a more reliable basis for comparison across periods. <BR> <BR> The impact of these corrections has been appropriately incorporated into the relevant ratios, and corresponding figures for the unaudited periods have been adjusted accordingly. <BR> 2025-04-012026-03-31AuditedStandalone29108030009333400030041370002241885000011318100014304600028190000605190002222420002809063000195074000019507400055318000-465900050659000014441500000001444150001009000145424000179947000217951380001.621.62001.621.620.00190.05860.081Other Expenses59168000Other Expenses222242000342702000022000912991000245898000104350001169324000416000151246400035194500052508000568572000325000260900037200062438600048640005895200010401470002552611000179947000179513800019750850001975085000356080003560800029160001498400053508000337684000114394000471280001615220008350005000410001750600064710005240180005775260002552611000Other Financial 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