MHHL2025-10-012026-03-31MHHL2026-03-31MHHL2025-03-31MHHL2025-04-012026-03-31MHHL2025-10-012026-03-31in-capmkt:OtherExpenses1MemberMHHL2025-10-012026-03-31in-capmkt:OtherExpenses2MemberMHHL2025-10-012026-03-31in-capmkt:OtherExpenses3MemberMHHL2025-04-012026-03-31in-capmkt:OtherExpenses1MemberMHHL2025-04-012026-03-31in-capmkt:OtherExpenses2MemberMHHL2025-04-012026-03-31in-capmkt:OtherExpenses3MemberMHHL2026-03-31OtherCurrentLiabilitiesDomain1MHHL2026-03-31OtherNoncurrentAssetsDomain1MHHL2026-03-31OtherCurrentAssetsDomain1MHHL2025-10-012026-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares000000MHHLNOTLISTEDINE450S01011MOHINI HEALTH & HYGIENE LIMITEDSMEEquity2025-04-012026-03-312026-05-292026-05-23INRLakhsHalf YearlyYearlySingle segmentMANUFACTURING2026-05-2913:00:002026-05-2919:05:00trueCash Flow IndirectDeclaration of unmodified opinion2025-10-012026-03-31AuditedConsolidated709209000-4335000704874000490351000018628000292410001848900021477000174089000752275000-474010000-47401000-80587000-12798800030000-908000-878000-127110000000-12711000000-12711000018235900010-6.98-6.980001.The audited consolidated financial results which are published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended (“the Regulation’Regulation”) have been reviewed and recommended by the Audit Committee and were approved & taken on record by the Board of Directors at their respective meeting held on 29 May, 2026. The Statutory Auditors have expressed unmodified opinion on these results. <BR> 2. The financial results have been prepared in accordance with the Accounting Standards as notified under Section 133 of the Companies Act, 2013 read with relevant rules issued there under and other accounting principles generally accepted in India as amended from time to time. <BR> 3. Segment reporting as required under AS-17 is not applicable, as 100% revenue comes from a single segment of manufacturing. <BR> 4.Figures for the previous period have been regrouped/reclassified wherever necessary, to confirm to the figures of the current period's classification. <BR> 5.Mark-to-Market Valuation of Open Forward Contracts Rs.1,321.76 Lakhs. In accordance with applicable accounting standards, the Company recognized a notional mark-to-market loss on outstanding foreign exchange forward contracts. This adjustment is valuation-driven in nature and does not represent an operating cash outflow incurred during the year <BR> 6. Extraordinary Insurance Claim Adjustment Rs.803.82 Lakhs. Pursuant to receipt of the final surveyor's report in relation to the historical fire insurance claim, the Company recognized an additional exceptional loss of Rs.803.82 lakhs during FY 2025-26. This represents a one-time adjustment arising from final settlement and reconciliation of the insurance claim and does not relate to current operating performance. <BR> 7.The Government of India has implemented four new Labour Codes ("Codes"), including the Code on Wages, 2019, with effect from November 21, 2025. The Company has assessed and accounted for the incremental impact of these changes as per the guidance provided by the Institute of Chartered Accountants of India, which has resulted in the recognition of incremental employee benefit liability of Rs 2.05 lakhs for the year ended 31 March 2026. Considering the materiality, regulatory-driven and an enactment of the new legislation, which is an event of non recurring nature, the Company has presented such incremental impact as "Extraordinary items " in the Statement of Profit and Loss for the year ended 31 March 2026. The Company continues to monitor the finalization of Central or State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. <BR> 8.Excluding the above items, the Company's underlying business operations remained stable. The Company continued to generate positive operating cash flows, maintained its manufacturing operations, and improved key working capital parameters, including reduction in trade receivables and optimization of operating assets. <BR> Further, subsequent to the close of the financial year, the Hon'ble National Company Law Tribunal approved the Resolution Plan for Winsome Yarns Limited. Through its controlled Special Purpose Vehicle, the Company has initiated implementation of the approved resolution plan, which is expected to significantly enhance the Company's strategic positioning, scale of operations and long-term value creation potential. <BR> Accordingly, stakeholders are advised to assess the FY 2025-26 financial performance after considering the impact of the above exceptional and non-recurring items, which materially influenced the reported results but are not reflective of the Company's underlying operating capabilities or future growth prospects. <BR> 9.On April 16, 2026, the NCLT’s Chandigarh Bench approved the resolution plan for Winsome Yarns Limited. The Company will be acquired through a Special Purpose Vehicle (SPV), Dhananya Capital Private Limited, with a 365-day timeline for operational stabilization. The SPV, in which the Company holds a 51% stake, will assume 95% control of Winsome Yarns Limited for Rs.162.90 crore. <BR> 10.The figures for the last half year are balancing figures between audited figures in respect of full financial year & published year to date figures upto the first half year of the respective financial year.2025-04-012026-03-31AuditedConsolidated144459600021349000146594500010369420000-467000006122700036738000452870004195810001553075000-871300000-87130000-80587000-16771700030000-1182000-1152000-166565000000-16656500000-166565000182359000100-9.13-9.13000half yearly- 0.41 <BR> yearly-0.41 <BR> half yearly- -10.84 <BR> yearly- -6.61 <BR> half yearly- -5.92 <BR> yearly- -3.57Direct Manufacturing Cost44414000Export Selling expenses53876000Other Expenses75799000Direct Manufacturing Cost94719000Export Selling expenses102508000Other Expenses22235400018235900070433400088669300002635900044586000805500079000000321321000158600049365000509510005210100014647400057084700015365400003990480000177205000576253000311860000113980006188370000364004000100568000549200000568100039253000091770300015365400001.The audited consolidated financial results which are published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended (“the Regulation’Regulation”) have been reviewed and recommended by the Audit Committee and were approved & taken on record by the Board of Directors at their respective meeting held on 29 May, 2026. The Statutory Auditors have expressed unmodified opinion on these results. <BR> Other Current Liabilities52101000Other Non-Current Assets11398000Other Current Assets39253000036738000452870000-937000094000-16450000-2683000140783000436000021337600053000005945100019453000-41522000-56374000-23662000-3735400017602200088892000000-353100009242300000924230000016450001029800000-4360000001760550000004179200000940002615000000-14456700000-1445670000008874000642200003673800000-3428600000-34286000-864300000-8643000014135000054920000AuditedtrueMAHESH C SOLANKI & CO.true2027-04-30