Arvind Fashions Limited — Quarter ended March 31, 2026 (Q4 FY26) and Year ended March 31, 2026 (FY26)
| Sr. No | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 31.03.2026 (Refer Note 10) |
31.12.2025 Unaudited |
||
| 1 | Income | ||
| (a) Revenue from Operations | 178.32 | 183.72 | |
| (b) Other Income | 3.93 | 3.57 | |
| Total Income | 182.25 | 187.29 | |
| 2 | Expenses | ||
| (a) Purchases of stock-in-trade | 104.63 | 109.46 | |
| (b) Changes in inventories of stock-in-trade | (7.69) | (6.87) | |
| (c) Employee benefits expense | 17.23 | 24.46 | |
| (d) Finance costs | 8.26 | 7.96 | |
| (e) Depreciation and amortisation expense | 18.74 | 18.31 | |
| (f) Other expenses | 41.50 | 48.13 | |
| Total Expenses | 182.67 | 201.45 | |
| 3 | Profit / (Loss) before Exceptional items and tax (1-2) | (0.42) | (14.16) |
| 4 | Exceptional Items (Refer Note 6) | – | (5.06) |
| 5 | Profit / (Loss) before tax (3+4) | (0.42) | (19.22) |
| 6 | Tax Expense | ||
| (a) Current Tax | (0.40) | 0.04 | |
| (b) (Excess)/Short provision related to earlier years | (5.57) | ||
| (c) Deferred Tax Charge / (Credit) (Refer Note 9) | (0.40) | (1.48) | |
| Total Tax Expense | (6.37) | (1.44) | |
| 7 | Net Profit / (Loss) for the period after tax (5-6) | 5.95 | (17.78) |
| 8 | Other Comprehensive Income / (Loss) (Net of Tax) | ||
| (a) Items that will not be re-classified to profit and loss | |||
| (i) Re-measurement gain/(loss) on defined benefit plans | 0.18 | (0.34) | |
| (ii) Income Tax related to the item above | (0.05) | 0.08 | |
| Other Comprehensive Income / (Loss) (Net of Tax) | 0.13 | (0.26) | |
| 9 | Total Comprehensive Income / (Loss) for the Period (7+8) | 6.08 | (18.04) |
| 10 | Paid-up Equity Share Capital (Face Value ₹ 4/- per share) | 53.46 | 53.44 |
| 11 | Other Equity | ||
| 12 | Earnings Per Share In ₹(Not Annualised) | ||
| -Basic | 0.44 | (1.33) | |
| -Diluted | 0.44 | (1.33) |
| Sr. No | Particulars | As at 31.03.2026 Audited | As at 31.03.2025 Audited |
|---|---|---|---|
| ASSETS | |||
| 1 | Non-current assets | ||
| (a) Property, Plant and Equipment | 33.88 | 27.64 | |
| (b) Right-of-Use Asset | 137.14 | 48.60 | |
| (c) Intangible assets | 5.28 | 28.05 | |
| (d) Intangible assets under development | – | 0.15 | |
| (e) Financial assets | |||
| (i) Investments | 2,027.53 | 1,988.91 | |
| (ii) Other Financial assets | 11.61 | 3.39 | |
| (f) Deferred tax assets (net) (Refer Note 9) | 16.32 | 16.11 | |
| (g) Non Current tax assets (net) | 14.65 | 15.79 | |
| (h) Other non-current assets | 0.89 | 0.26 | |
| Total Non-current Assets | 2,247.30 | 2,128.90 | |
| 2 | Current assets | ||
| (a) Inventories | 149.58 | 94.42 | |
| (b) Financial assets | |||
| (i) Trade receivables | 212.84 | 255.47 | |
| (ii) Cash and cash equivalents | 1.65 | 7.64 | |
| (iii) Bank balance other than (ii) above | 1.31 | 1.29 | |
| (iv) Loans | 100.02 | 100.19 | |
| (v) Others financial assets | 9.10 | 2.75 | |
| (c) Other current assets | 115.52 | 102.33 | |
| Total Current Assets | 590.02 | 564.09 | |
| Total Assets | 2,837.32 | 2,692.99 | |
| EQUITY AND LIABILITIES | |||
| 1 | EQUITY | ||
| (a) Equity share capital | 53.46 | 53.32 | |
| (b) Other equity | 2,274.35 | 2,278.72 | |
| Total Equity | 2,327.81 | 2,332.04 | |
| 2 | LIABILITIES | ||
| Non-current liabilities | |||
| (a) Financial liabilities | |||
| (i) Lease Liabilities | 106.70 | 39.90 | |
| (ii) Other financial liabilities | 12.73 | 5.94 | |
| (b) Provisions | 7.06 | 5.80 | |
| Total Non-current Liabilities | 126.49 | 51.64 | |
| 3 | Current liabilities | ||
| (a) Financial liabilities | |||
| (i) Borrowings | 101.45 | 61.68 | |
| (ii) Lease Liabilities | 34.38 | 10.44 | |
| (iii) Trade payables | |||
| a) total outstanding dues of micro enterprises and small enterprises | 19.22 | 16.53 | |
| b) total outstanding dues of creditors other than micro enterprises and small enterprises | 108.72 | 91.62 | |
| (iv) Trade credits | 92.96 | 102.39 | |
| (v) Other financial liabilities | 19.99 | 15.15 | |
| (b) Other current liabilities | 5.67 | 10.60 | |
| (c) Provisions | 0.63 | 0.90 | |
| Total Current Liabilities | 383.02 | 309.31 | |
| Total Equity and Liabilities | 2,837.32 | 2,692.99 |
| Sr. No | Particulars | Year ended 31.03.2026 (Audited) | Year ended 31.03.2025 (Audited) |
|---|---|---|---|
| A | Cash Flow from Operating activities | ||
| Profit/(Loss) Before tax | (2.60) | 46.36 | |
| Adjustments to reconcile profit/(loss) before tax to net cash flows: | |||
| Depreciation and Amortisation expense | 68.25 | 42.78 | |
| Interest Income | (11.92) | (10.61) | |
| Finance Costs | 30.21 | 21.44 | |
| Loss/(Gain) of mark to market of derivatives financial instruments | (0.15) | 0.24 | |
| Financial guarantee commission | (3.06) | (3.39) | |
| Allowance/(Reversal) of doubtful debts | 0.43 | 0.65 | |
| Net unrealised foreign exchange (gain) / loss | 0.67 | (0.31) | |
| (Profit)/Loss on Disposal of Property, Plant & Equipment (Net) | 0.02 | (0.01) | |
| Provision for Non-moving Inventory and Returnable assets | (1.01) | (3.81) | |
| Equity settled share-based payment expense | 5.51 | 1.23 | |
| Dividend Income | (50.03) | (50.03) | |
| Gain On Reassessment of Lease | (0.06) | (0.14) | |
| Operating Profit before Working Capital Changes | 38.86 | (1.96) | |
| Adjustments for Changes in Working Capital: | |||
| (Increase) / Decrease in Inventories | (51.95) | (32.07) | |
| (Increase) / Decrease in Trade receivables | 42.49 | (29.84) | |
| (Increase) / Decrease in Other assets | (15.99) | 19.89 | |
| (Increase) / Decrease in Other financial assets | (19.78) | (7.35) | |
| Increase / (Decrease) in Trade payables and Trade credits | 9.41 | 41.34 | |
| Increase / (Decrease) in Other liabilities | (4.93) | (3.20) | |
| Increase / (Decrease) in Other financial liabilities | 10.16 | (12.34) | |
| Increase / (Decrease) in Provisions | 0.77 | 1.14 | |
| Net Changes in Working Capital | (29.82) | (22.43) | |
| Cash Generated from Operations | 6.44 | 21.97 | |
| Income Taxes paid (Net of Income Tax refund) | 4.93 | (7.54) | |
| Net Cash flow from / (used in) Operating Activities (A) | 11.37 | 14.43 | |
| B | Cash Flow from Investing Activities | ||
| Purchase of Property, Plant & Equipment and Other Intangible assets | (15.31) | (15.56) | |
| Proceeds from Sale of Property, Plant & Equipment | 0.33 | 0.03 | |
| Redemption of Perpetual debt of Subsidiary | 100.00 | – | |
| Investments in Subsidiary | (135.00) | ||
| Changes in other bank balances not considered as cash and cash equivalents | 0.05 | (0.02) | |
| Loans (given)/received back (net) | 0.17 | 27.78 | |
| Interest Received | 10.68 | 10.36 | |
| Dividend Received | 50.03 | 50.03 | |
| Net cash flow from / (used in) Investing Activities (B) | 10.95 | 72.62 | |
| C | Cash Flow from Financing Activities | ||
| Proceeds from issue of equity shares | 9.84 | 5.25 | |
| Repayment of long term borrowings | (8.68) | (15.41) | |
| Proceeds / (repayment) from short term borrowings (net) | 48.45 | (26.00) | |
| Finance cost paid | (15.83) | (17.56) | |
| Principal payment of Lease Liabilities | (27.04) | (8.00) | |
| Interest paid on Lease Liabilities | (13.70) | (4.27) | |
| Dividend Paid | (21.35) | (16.65) | |
| Net Cash flow from / (used in) Financing Activities (C) | (28.31) | (82.64) | |
| Net Increase/(Decrease) in cash & cash equivalents (A)+(B)+(C) | (5.99) | 4.41 | |
| Cash & Cash equivalents at the beginning of the year | 7.64 | 3.23 | |
| Cash & Cash equivalents at the end of the year | 1.65 | 7.64 |
| Particulars | Year ended 31.03.2026 (Audited)