5435232026-04-012026-06-305435232026-04-012026-06-30in-capmkt:OtherExpenses1Member5435232026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15435232026-04-012026-06-30AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares543523CAMPUSNOTLISTEDINE278Y01022CAMPUS ACTIVEWEAR LIMITEDMain BoardEquity2026-04-012027-03-312026-08-062026-07-30INRCroresQuarterlyFirst quarterSingle segmentFootwear and related Products2026-08-0611:00:002026-08-0613:00:00Declaration of unmodified opinionfalsefalseNot Applicable2026-04-012026-06-30UnauditedStandalone3852000000804000003932400000257100000097600000-93460000037110000048100000226100000120020000035795000003529000000352900000101700000-102000009150000002614000000000261400000-3500000257900000152830000050.860.86000.860.860.00020.03220.09261. The above financial results of the Company as published in accordance with Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended Listing Regulations have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their respective meetings held on 06 August 2026 These financial results have been prepared in accordance with recognition and measurement principles of Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India Limited Review under regulation 33 of SEBI Listing Obligations and Disclosure Requirements Regulations 2015 has been carried out by the statutory auditors of the company The auditors have expressed an unmodified report on the Financial Results of the Company For more details on results visit investors section of our website at www.campusactivewear.com and Financial Results at Corporate Section of www.nseindia.com and www.bseindia.com <br /> 2.Based on guiding principles given in Ind AS 108 Operating Segments the Companys business activity falls within a single operating segment namely Footwear and its related products hence the disclosure requirements relating to Operating Segments as per Ind AS 108 are not applicable <br /> 3.During the previous year the Company has changed its method of inventory valuation from First in First Out FIFO to Moving weighted average The change was made to better reflect the consumption pattern and cost flow of inventory and to enhance the relevance and reliability of financial information presented In accordance with Ind AS 8 this change has been applied retrospectively. The impact of this change in the current quarter and corresponding previous quarters year is not material. Management believes that the new method provides a more accurate representation of inventory costs and aligns with industry practices. <br /> 4.The Company does not have any subsidiary associate joint venture companyies as at June 30 2026 Accordingly the Company is not required to prepare consolidated financial results <br /> 5.The figures for the quarter ended 31 March 2026 included in above statement are the balancing figures between audited figures in respect of the full financial year upto 31 March 2026 and the unaudited published year to date figures up to 31 December 2025 being the end of the third quarter of the financial year which were subject to limited review <br /> 6.The Board of Directors at its meeting held on 25 May 2026 has recommended a final dividend of Rs. 1.50 per equity share for the year ended 31 March 2026 The same is subject to shareholders approval in the ensuing Annual General Meeting The record date for such final dividend in accordance with Section 91 of the Companies Act 2013 has now been fixed as 31st July 2026. <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 21st November 2025 The Company has no material incremental liability for own employees under new labour code announced The Company continues to monitor the clarifications from the Government on various aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed <br /> <br /> Other expenses1200200000Remeasurement of defined benefit plans-4700000-4700000-1200000-3500000UnauditedtrueM/s B S R and Cotrue2029-04-30