Super Fine Knitters Ltd

Certificate under Reg 74(5)

• Certificate under Regulation 74(5) submitted for the reporting period.

FY26 standalone results

• 📊 Revenue from operations rose to Rs 3,095.86 lacs in FY26 from Rs 2,817.94 lacs.
• 📊 Total income increased to Rs 3,185.47 lacs from Rs 2,862.90 lacs.
• 📊 Profit before tax fell to Rs 42.98 lacs from Rs 91.21 lacs.
• 📊 Profit after tax rose to Rs 91.83 lacs from Rs 67.49 lacs.
• 📊 Basic and diluted EPS improved to Rs 0.74 from Rs 0.54.
• 📊 Extraordinary items of Rs 10.16 lacs reduced FY26 pre-tax profit.
• 📊 Revenue for H2 FY26 was Rs 1,274.60 lacs versus Rs 1,821.26 lacs in H1 FY26.

Cost trends

• 📊 Material cost was Rs 1,815.96 lacs, down from Rs 1,897.70 lacs.
• 📊 Inventory change was Rs 131.33 lacs versus a Rs 271.16 lacs release last year.
• 📊 Finance costs declined to Rs 81.80 lacs from Rs 99.16 lacs.
• 📊 Other expenses rose to Rs 866.67 lacs from Rs 852.55 lacs.

Balance sheet and cash

• 📊 Equity share capital stood at Rs 1,239.31 lacs.
• 📊 Reserves and surplus increased to Rs 1,267.92 lacs from Rs 1,159.99 lacs.
• 📊 Inventories were Rs 1,769.41 lacs, down from Rs 1,874.99 lacs.
• 📊 Trade receivables fell to Rs 245.15 lacs from Rs 320.57 lacs.
• 📊 Cash and cash equivalents rose to Rs 106.44 lacs from Rs 8.72 lacs.
• 📊 Net cash from operating activities was Rs 344.36 lacs.
• 🧱 Capital expenditure was Rs 102.38 lacs in FY26.

Audit opinion

• 📍 Statutory auditors issued an unmodified opinion on the audited standalone results.
• 📍 The board approved the results on 23 May 2026.

Business

• 🗒️ Super Fine Knitters manufactures hosiery knitted fabrics and processes textiles.
• 🗒️ The document covers audited standalone financial results for the year ended 31 March 2026.