Shree Bhavya Fabrics Ltd

Board actions

• Unaudited standalone Q1 FY27 results approved; Limited Review attached.

MD re-appointment

• MD Purushottam Agarwal re-appointed for five years from 01 Jan 2027, subject to shareholders.

Internal auditor

• Internal Auditor appointed: Kamal M Shah & Co for FY 2026-27.

Standalone results

• Revenue from operations: 3,625.13 lacs.
• Total income: 3,630.02 lacs; PAT: 68.55 lacs.
• PBT: 84.51 lacs.
• EPS: Basic & diluted 0.72.

Audit status

• Limited Review Report completed with no qualifications.

Segment note

• Single textile segment per Ind AS 108.

Board meeting details not disclosed in the provided filing chunk

Dematerialisation/rematerialisation status

• No dematerialisation requests received from depository participants during the reporting period.
• No physical certificates were mutilated or cancelled.
• No substitution of depository name as registered owner within the 15-day timeline.

Q4 and FY26 results

• 📊 Standalone revenue from operations rose to ₹4,395.34 lakh in Q4 FY26.
• 📊 Q4 FY26 total revenue was ₹4,395.34 lakh, versus ₹3,091.01 lakh in Q3 FY26.
• 📊 FY26 revenue from operations was ₹16,286.38 lakh, versus ₹8,367.63 lakh in FY25.
• 📊 FY26 total revenue was ₹16,312.18 lakh, versus ₹8,398.92 lakh in FY25.
• 📊 Q4 FY26 PBT was ₹55.55 lakh, versus ₹38.86 lakh in Q3 FY26.
• 📊 FY26 PBT was ₹280.10 lakh, versus ₹300.56 lakh in FY25.
• 📊 Q4 FY26 PAT was ₹66.28 lakh, versus ₹15.49 lakh in Q3 FY26.
• 📊 FY26 PAT was ₹227.99 lakh, versus ₹229.98 lakh in FY25.
• 📊 FY26 EPS was ₹2.40, versus ₹2.42 in FY25.
• 📊 Other expenses were ₹1,472.78 lakh in Q4 FY26 and ₹7,294.13 lakh in FY26.

Margins and costs

• 📊 Material cost was ₹2,622.66 lakh in Q4 FY26 and ₹7,137.31 lakh in FY26.
• 📊 Employee benefit expense was ₹174.37 lakh in Q4 FY26 and ₹714.74 lakh in FY26.
• 📊 Finance costs were ₹162.20 lakh in Q4 FY26 and ₹978.87 lakh in FY26.
• 📊 Depreciation and amortisation expense was ₹103.85 lakh in Q4 FY26 and ₹413.81 lakh in FY26.
• 📊 Inventory changes were negative ₹118.84 lakh in Q4 FY26 and negative ₹645.07 lakh in FY26.

Balance sheet and cash flow

• 📊 Total assets were ₹17,174.61 lakh at March 31, 2026, versus ₹16,034.23 lakh a year earlier.
• 📊 Inventories were ₹8,170.70 lakh and trade receivables were ₹6,468.79 lakh at March 31, 2026.
• 📊 Borrowings were ₹3,791.34 lakh at March 31, 2026, versus ₹3,584.96 lakh a year earlier.
• 📊 Equity stood at ₹3,763.29 lakh, including share capital of ₹950.00 lakh.
• 📊 FY26 operating cash inflow was ₹260.28 lakh after tax payments.
• 📊 FY26 investing cash outflow was ₹35.06 lakh.
• 📊 FY26 financing cash outflow was ₹228.10 lakh.
• 📊 Cash and cash equivalents ended at ₹7.08 lakh.

Audit and board actions

• 📍 The statutory auditor issued an unmodified opinion on the standalone FY26 results.
• 📍 The board approved appointment of M/s Kiran J. Mehta & Co. as cost auditors for FY27.
• 📍 The company said it is assessing the impact of the Social Security and Industrial Relations Codes.

Business and segment

• 🗒️ The company operates in a single reportable segment: Textile.
• 🗒️ Results are standalone for the quarter and year ended March 31, 2026.

Financial Performance 📊

• Q3 revenue from operations declined 32.9% YoY to Rs 3,083.49 lakhs; 9M revenue down 12.7% YoY to Rs 11,903.95 lakhs.
• Q3 total income stood at Rs 3,091.01 lakhs, down from Rs 3,603.17 lakhs YoY; 9M total income Rs 11,916.84 lakhs.
• Q3 gross material cost decreased to Rs 1,227.24 lakhs from Rs 2,252.48 lakhs YoY; 9M cost at Rs 4,514.53 lakhs.
• Q3 employee expenses stable at Rs 191.08 lakhs; 9M employee cost Rs 540.37 lakhs, flat YoY.
• Q3 finance costs slightly decreased to Rs 149.83 lakhs; 9M finance cost at Rs 489.68 lakhs.
• Q3 PAT declined to Rs 15.49 lakhs from Rs 30.13 lakhs YoY; 9M PAT at Rs 161.71 lakhs.

Profitability & EPS 📊

• Q3 EBITDA at Rs 38.86 lakhs, down from Rs 43.42 lakhs YoY; 9M EBITDA Rs 224.55 lakhs.
• Basic and diluted EPS for Q3 at Rs 0.16 vs Rs 0.32 YoY; 9M EPS Rs 1.70.

Audit & Approvals 🧾📍

• Limited review report for Q3 and 9M ended Dec 31, 2025, issued with no qualifications.
• Board approved unaudited standalone Q3 and 9M financial results on Feb 11, 2026.

Business Model & Segments 🧵

• Company operates in a single segment: Textile.

Financial Performance 📊

• Board approved unaudited standalone financial results for Q3 and nine months ended 31 Dec 2025.
• Total revenue for nine months ended 31 Dec 2025 was Rs. 11,916.84 lakhs; profit before tax Rs. 224.55 lakhs.
• Profit after tax for nine months ended 31 Dec 2025 was Rs. 161.71 lakhs.
• Earnings per share (EPS) for nine months ended 31 Dec 2025 was Rs. 1.70 (basic and diluted).
• Statutory auditors issued a limited review report with no qualifications for the same period.
• Limited review report confirms financial results comply with applicable accounting standards and regulations.

Business and Regulatory Updates ⚠️

• Government's new Labour Codes effective 21 Nov 2025; company evaluating financial and operational impact.