Binayak Tex Processors Ltd

Financial results approved

• Unaudited standalone results for quarter ended 30 June 2026 approved with limited review.

Audit and assurance disclosures

• Audit Committee reviewed results prior to board approval.
• Statutory auditors issued unmodified opinion on audited results; declaration under SEBI LODR Reg 52(3).

Secretarial auditor appointment

• Sark and associates LLP appointed Secretarial Auditor for FY 2026-27.

Business operations and segment

• Board reviewed business operations.
• Textile segment identified as the sole reportable segment.

Meeting Details

• Board to meet on 13 August 2026 at 3:00 PM at the Company's Registered Office.

Key Agenda Items

• Approve unaudited financials with limited review report for quarter ended 30 June 2026.
• Appointment of Sark and Associates LLP as Secretarial Auditor for FY 2026-27.
• Review the company's business operations.

Dematerialisation status

• Dematerialisation requests processed and confirmed to depositories by the Registrar and Transfer Agent.
• Securities dematerialised were listed on the stock exchange where earlier issued securities are listed.
• Physical certificates for dematerialisation were mutilated, cancelled after verification, and depository name registered as owner within 15 days.

Binayak Tex Processors Ltd – Closure of Trading Window from July 2026 until 48 hours after the declaration of financial results for the quarter and financial year ending June 30, 2026

Financial performance

• 📊 Standalone total income rose 7.4% to Rs 6,299.91 lakh in FY26.
• 📊 FY26 profit before tax was a loss of Rs 68.94 lakh versus Rs 403.29 lakh profit.
• 📊 FY26 profit after tax was a loss of Rs 95.11 lakh versus Rs 190.51 lakh profit.
• 📊 Q4 FY26 total income was Rs 1,266.93 lakh, down from Rs 1,376.90 lakh a year earlier.
• 📊 Q4 FY26 PBT was Rs 414.18 lakh, including exceptional income from asset sale.
• 📊 Q4 FY26 PAT was Rs 453.03 lakh, versus Rs 551.11 lakh last year.

Cost trends

• 📊 Material cost was Rs 13,465.18 lakh in FY26, broadly flat year on year.
• 📊 Employee benefits expense fell to Rs 959.35 lakh from Rs 1,033.10 lakh.
• 📊 Finance costs rose to Rs 592.65 lakh from Rs 489.68 lakh.
• 📊 Depreciation and amortisation declined to Rs 493.67 lakh from Rs 532.11 lakh.

Working capital and leverage

• 📊 Trade receivables were Rs 6,683.29 lakh at 31 March 2026.
• 📊 Inventories were Rs 2,794.31 lakh at 31 March 2026.
• 📊 Cash and cash equivalents were Rs 76.78 lakh, with bank balances of Rs 572.50 lakh.
• 📊 Total borrowings were Rs 4,390.20 lakh, including Rs 738.17 lakh non-current and Rs 3,652.03 lakh current.
• 📊 Equity share capital was Rs 71.13 lakh and other equity was Rs 9,772.43 lakh.

Exceptional items

• 🗒️ Exceptional item reflected first-time actuarial valuation of gratuity liability.
• 🗒️ The change arose from new labour codes and revised wage definition.
• 🗒️ Gratuity liability of Rs 269.13 lakh was recognized on actuarial valuation basis.

EPS and audit opinion

• 📊 Basic and diluted EPS were both Rs (1.26) for FY26.
• 📍 Statutory auditors issued an unmodified opinion on the audited results.
• 🗒️ The auditor highlighted the gratuity accounting change as an emphasis of matter.

Business and board actions

• 🧱 The company is engaged in textile manufacturing.
• 📍 The board approved audited financials and appointed Sark and Associates LLP as secretarial auditor.

🗓️ Meeting Details

• Board meeting scheduled for February 13, 2026, at 3 p.m. at the registered office.

📊 Financial Performance

• Approval of unaudited financial results with limited review for quarter ended December 31, 2025.

📍 Key Agenda Items

• Review of the business operations of the company.

Financial Performance 📊

• Q2 FY26 total income rose 15.4% YoY to Rs 6,860.33 lakh from Rs 5,942.94 lakh.
• Q2 FY26 net profit after tax increased to Rs 94.65 lakh from Rs 35.11 lakh YoY.
• Q2 FY26 EPS was Rs 13.31 (basic and diluted), up from Rs 4.94 YoY.
• Half-year ended Sept 2025 total income was Rs 12,464.84 lakh.
• Half-year net profit before tax was Rs 237.86 lakh.

Balance Sheet & Cash Flow

• Property, plant and equipment increased to Rs 7,081.03 lakh from Rs 6,835.79 lakh.
• Borrowings decreased to Rs 3,797.69 lakh from Rs 4,632.35 lakh.
• Inventories declined to Rs 3,323.39 lakh from Rs 3,628.35 lakh.
• Cash and cash equivalents decreased to Rs 2.29 lakh from Rs 15.93 lakh.
• Operating cash flow for half year was Rs 539.27 lakh; investing cash flow was Rs 73.71 lakh inflow.
• Financing cash flow showed Rs 448.00 lakh outflow for the half year ended Sept 2025.

Corporate & Audit

• Board approved unaudited Q2 and half-year financials on 14 Nov 2025; limited review completed.
• Auditor's limited review report expressed no material misstatements or qualifications.

Business Model & Segments

• Textile manufacturing is the sole reportable segment.