Ashapura Intimates Fashion Ltd

Financial highlights

• Revenue from operations: Rs 398.51 Lakhs in Q1 FY27 (unaudited).
• Net profit after tax: Rs 10.31 Lakhs in Q1 FY27.
• Basic and diluted EPS: Rs 0.04 for Q1 FY27.
• Exceptional item: Rs 30,131.14 Lakhs recognized in Q1 FY27.
• Total expenses: Rs 384.74 Lakhs; materials Rs 359.46, employee Rs 10.06, other Rs 15.23.
• Profit before tax: Rs 13.77 Lakhs; tax expense Rs 3.47, PAT Rs 10.31.
• Total income: Rs 398.51 Lakhs; other income nil for the quarter.

Operational notes

• Company commenced trading in whole grains (wheat); MOA to be amended at AGM.
• Triparty MOU funding of INR 21.30 Crore fulfilled by Pervasive Commodities Ltd; excess treated as loan.
• No reportable segments under Ind AS; management does not deem segment data useful.
• Outstanding receivables/payables tracked; balances carried forward for liquidity and settlement.

Auditor remarks & disclosures

• Independent reviewer concluded the statement has no material misstatement; basis of review noted.
• Results pertain to Ashapura Intimates Fashion Limited standalone entity only.
• Current year tax provision recognized; deferred tax not recognized in this quarter.

Notes & governance

• Quarter ended 30 June 2026 results were reviewed by Board on 13 Aug 2026.
• Memo: MoA amendment to include new trading activity will be pursued at ensuing AGM.

Financial results approved

• Unaudited standalone results for quarter ended 30 June 2026 approved; revenue 398.51 lakh; PAT 10.31 lakh.
• EPS basic and diluted 0.04; paid-up capital ₹2,521.14 lakh.

Auditor's review and notes

• Review conducted as limited assurance; no audit opinion issued.
• Statement includes only Ashapura Intimates Fashion Limited; no reportable segments.

Other key disclosures

• Triparty MOU: INR 21.30 crore consideration payable; funding obligation fulfilled by Pervasive Commodities; excess treated as loan.
• MoA to be amended to include grain trading; approval to be sought at ensuing AGM.

Tax and accounting notes

• Current year tax provision recognized; deferred tax not recognized.

Meeting Details

• Date: 13 August 2026; time and venue not disclosed.

Key Agenda Items

• Unaudited standalone financial results for the quarter ended June 30, 2026.
• Any Other Business with Approval of the Chair.

Other Notes

• Trading window closure periods not disclosed.

Dematerialisation status

• Securities for dematerialisation were confirmed to the depositories and listed on the stock exchanges.
• Physical certificates were mutilated and cancelled after verification, with the depository substituted as registered owner.

Ashapura Intimates Fashion Ltd — Trading window closed from 1 July 2026 till the expiry of 48 hours after the declaration of unaudited financial results for the quarter ended June 30, 2026

🗓️ Meeting Details

• Board meeting scheduled for Saturday, February 14, 2026.

📊 Key Agenda Items

• Approval of unaudited standalone financial results for the quarter ended December 31, 2025.