Parmeshwari Silk Mills Ltd

Board actions

• Trading window closure for Designated Persons and their immediate relatives for quarter ended June 30, 2026.
• Corporate Governance Report for quarter ended June 30, 2026 noted.
• Statement of Investor Complaints/Grievances for quarter ended June 30, 2026 noted.
• Reconciliation of Share Capital Audit Report for quarter ended June 30, 2025 noted.
• Shareholding pattern as per Regulation 31 for quarter ended June 30, 2026 noted.
• Confirmation Certificate as per Regulation 74(5) for quarter ended June 30, 2026 noted.

Standalone results & audit

• Standalone unaudited revenue from operations: 5,791.95 lakh for quarter ended 30 June 2026.
• Standalone total income: 5,798.14 lakh for quarter ended 30 June 2026.
• Standalone profit after tax: 195.91 lakh for quarter ended 30 June 2026.
• Standalone basic EPS: 6.53 for continuing operations for quarter ended 30 June 2026.
• Statutory auditor's review expressed an unmodified opinion on standalone results.
• Emphasis of Matter: closing inventory as at 30 June 2026 based on management stock statement; no physical verification.
• Board approved standalone and consolidated results following Audit Committee recommendation on 12 August 2026.

Consolidated results & audit

• Consolidated revenue from operations: 6,146.12 lakh for quarter ended 30 June 2026.
• Consolidated total income: 6,152.31 lakh for quarter ended 30 June 2026.
• Consolidated profit after tax: 248.52 lakh for quarter ended 30 June 2026.
• Consolidated basic EPS: 8.28 for continuing operations for quarter ended 30 June 2026.
• Consolidated auditor's review expressed an unmodified opinion on consolidated results.
• Emphasis of Matter: closing inventory verified via management stock statement; no physical verification conducted for consolidation.
• Consolidated subsidiaries: Harappa Textile Mills Private Limited included in consolidation.

Certificate details

• Certificate under Regulation 74(5) for the reporting period received from RTA.

Board approvals

• Approved audited standalone and consolidated financial results for quarter and year ended 31 March 2026.
• Approved audited standalone and consolidated balance sheet and cash flow statement for year ended 31 March 2026.
• Declared the statutory auditor's report carried an unmodified opinion on both standalone and consolidated results.

Financial performance

• Standalone revenue from operations was ₹6,086.34 lakh for the quarter and ₹24,064.98 lakh for the year.
• Standalone profit after tax was ₹217.70 lakh for the quarter and ₹861.66 lakh for the year.
• Consolidated revenue from operations was ₹6,447.76 lakh for the quarter and ₹24,901.27 lakh for the year.
• Consolidated profit after tax was ₹262.86 lakh for the quarter and ₹996.67 lakh for the year.

Auditor remarks

• Auditor highlighted inventory was based on management stock statement, without physical verification.
• Auditor noted no balance confirmations were obtained for certain trade receivables and trade payables.
• Auditor noted no provision for interest on delayed MSME payments.

Borrowings disclosure

• Company stated it is not a Large Corporate under SEBI's borrowing disclosure framework.
• Outstanding qualified borrowings were ₹40.20 crore at year start and ₹39.56 crore at year end.
• No incremental qualified borrowings or debt securities were issued during the year.

Financial Results Approval

• Approved unaudited standalone and consolidated results for quarter ended December 31, 2025
• Limited review reports on standalone and consolidated results taken on record
• Standalone profit after tax for quarter: Rs 266.96 lakhs; nine months: Rs 643.96 lakhs
• Consolidated profit after tax for quarter: Rs 313.32 lakhs; nine months: Rs 733.81 lakhs
• Earnings per share (basic) standalone quarter: Rs 8.90; consolidated quarter: Rs 10.44

Auditor Remarks

• Statutory auditors issued unmodified opinion on quarterly financial results
• Emphasis on inventory valuation based on management-certified stock statement
• Fire incident on April 1, 2025 caused machinery damage; insurance claim of Rs 3.13 crore received
• Profit of Rs 90.17 lakhs recognized from insurance claim in accounts

Subsidiaries and Consolidation

• Consolidated results include Parmeshwari Silk Mills Pvt Ltd and Harappa Textile Mills Pvt Ltd
• Harappa Textile Mills reported revenue of Rs 476.98 lakhs and net profit of Rs 46.37 lakhs for quarter
• Some subsidiary financials included based on unaudited management reports
• Auditor's conclusion on consolidated results not modified despite subsidiary review status

Other Disclosures

• No deviations or variations in proceeds from public or preferential issues reported
• No outstanding loans, debt securities, or financial indebtedness disclosed
• No related party transactions disclosed for this quarter
• No audit qualifications or modified opinions reported