Minaxi Textiles Ltd. — Quarter ended 31/03/2026 (Audited) and year ended 31/03/2026 (Audited)
| Sr. No. | Particulars | For Quarter ended March 31, 2026 (Note 5) | For Quarter ended December 31, 2025 (Unaudited) | For Quarter ended March 31, 2025 (Note 5) | For Year ended March 31, 2026 (Audited) | For Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| I | Revenue From Operations | 621.25 | 450.83 | 618.54 | 2,313.55 | 2,888.47 |
| II | Other Income | 1.70 | 0.02 | 0.89 | 305.63 | 57.12 |
| III | Total Income from operations (I + II) | 622.95 | 450.85 | 619.43 | 2,619.17 | 2,945.59 |
| IV Expenses: | ||||||
| Cost of Material Consumed | 456.60 | 323.66 | 476.26 | 1,836.09 | 2,479.34 | |
| Purchase of Stock-In-Trade | – | – | – | – | – | |
| Changes In Inventories of Finished Goods, Work-In-Progress And Stock-In-Trade | 0.05 | 53.88 | (79.85) | 46.69 | (48.91) | |
| Employee Benefit Expenses | 25.70 | 21.78 | 26.88 | 94.68 | 99.25 | |
| Finance Costs | 23.14 | 24.26 | 39.61 | 112.11 | 164.38 | |
| Depreciation & Amortization | 10.30 | 10.30 | 7.44 | 41.21 | 47.39 | |
| Other Expense | 56.01 | 49.47 | 53.99 | 243.81 | 273.29 | |
| Total Expense (IV) | 571.81 | 483.37 | 524.32 | 2,374.59 | 3,014.73 | |
| V | Profit/ (Loss) Before Tax | 51.15 | (32.49) | 95.11 | 244.58 | (69.14) |
| VI Tax expense | ||||||
| (1) Current tax | 0.17 | – | (0.21) | 0.17 | (0.21) | |
| (2) Deferred tax | 13.85 | (7.39) | 24.30 | 65.66 | (16.16) | |
| VII Net Profit/(Loss) for the Period | ||||||
| Net Profit/(Loss) for the Period | 37.12 | (25.10) | 71.02 | 178.75 | (52.77) | |
| VIII Other Comprehensive Income/ (Loss) (Net of Tax) | ||||||
| Items that will not be reclassified to statement of Profit and Loss | (0.15) | 3.09 | 5.48 | 9.39 | 5.48 | |
| IX Total Comprehensive Income/ (Loss) for the Period (VII+VIII) | ||||||
| Total Comprehensive Income/ (Loss) for the Period (VII+VIII) | 36.98 | (22.01) | 76.50 | 188.15 | (47.29) | |
| X | Paid-up Equity Share Capital (Rs. 1/- per share) | 494.16 | 494.16 | 494.16 | 494.16 | 494.16 |
| XI | Other Equity | – | – | – | (74.06) | (262.21) |
| XII | Earnings Per Share (EPS) (not annualized for quarters) (In Rs.) (Basic & Diluted) Equity share par value (Rs. 1 each) | 0.08 | (0.05) | 0.14 | 0.36 | (0.11) |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| I ASSETS | ||
| 1 Non-current Assets: | ||
| (a) Property, Plant and Equipment | 634.60 | 688.28 |
| (b) Intangible assets | 0.00 | 0.00 |
| (c) Capital Work in Progress | 28.99 | 0.00 |
| (d) Financial Assets – Others | 32.71 | 25.39 |
| (e) Deferred Tax Assets (Net) | 266.96 | 332.62 |
| Total Non Current Assets: | 963.26 | 1046.30 |
| 2 Current Assets: | ||
| (a) Inventories | 743.42 | 808.98 |
| (b) Financial Assets | ||
| (i) Trade Receivables | 342.00 | 213.59 |
| (ii) Cash and Cash Equivalents | 0.35 | 3.85 |
| (iii) Financial Assets – Other | 38.11 | 38.09 |
| (c) Other current Assets | 114.99 | 48.29 |
| Total Current Assets: | 1238.88 | 1112.80 |
| Total Assets: | 2202.14 | 2159.09 |
| II EQUITY AND LIABILITIES | ||
| EQUITY | ||
| (a) Equity Share Capital | 494.16 | 494.16 |
| (b) Other Equity | (74.06) | (262.21) |
| Total Equity: | 420.10 | 231.95 |
| Liabilities: | ||
| 1 Non Current Liabilities: | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 699.57 | 658.62 |
| (b) Provisions | 13.03 | 12.91 |
| Total Non Current Liabilities | 712.60 | 671.53 |
| 2 Current Liabilities: | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 520.61 | 774.88 |
| (ii) Trade Payables | ||
| – Dues to Micro, Small and Medium enterprises | 4.69 | 6.38 |
| – Dues to Others | 512.43 | 431.47 |
| (iii) Other Financial Liabilities | 0.69 | 0.99 |
| (b) Provisions | 30.71 | 41.58 |
| (c) Current Tax Liabilities (net) | 0.00 | 0.00 |
| (d) Other Current Liabilities | 0.30 | 0.30 |
| Total Current Liabilities | 1069.44 | 1255.60 |
| TOTAL – EQUITY AND LIABILITIES: | 2202.14 | 2159.09 |
| Particulars | For the year ended March 31, 2026 – (Audited) | For the year ended March 31, 2025 – (Audited) |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit/(Loss) before Tax | 244.58 | (69.14) |
| Adjustments for: | ||
| Depreciation & Amortization | 41.21 | 47.39 |
| Interest & Other Financial Charges | 112.11 | 164.38 |
| Remeasurements of Defined Benefit Plans | 9.39 | 5.48 |
| (Profit)/Loss on Sale of Assets | (303.51) | (54.98) |
| Interest Received | (1.77) | (2.14) |
| 160.13 | ||
| Operating Profit before Working Capital Changes | 102.01 | 90.99 |
| Adjusted for: | ||
| (Increase)/Decrease in Inventory | 65.56 | 96.13 |
| (Increase)/Decrease in Trade & Others Receivables | (202.45) | 218.23 |
| Increase/(Decrease) in Trade & Other Payable | 68.22 | (65.67) |
| 248.69 | ||
| Cash Generated from Operation | 33.34 | 339.68 |
| Direct Taxes Paid | (0.17) | 0.21 |
| Net Cash from Operating Activities | 33.16 | 339.90 |
| Particulars | For the year ended March 31, 2026 – (Audited) | For the year ended March 31, 2025 – (Audited) |
|---|---|---|
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Proceeds from Sale of Property, Plant & Equipment’s | 315.99 | 90.00 |
| Purchase of Property, Plant & Equipment’s | (28.99) | (11.68) |
| Interest Received | 1.77 | 2.14 |
| Net Cash (used in)/from Investing Activities | 288.77 | 80.46 |
| Particulars | For the year ended March 31, 2026 – (Audited) | For the year ended March 31, 2025 – (Audited) |
|---|---|---|
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Increase/(Decrease) in Long Term Loans & Other Borrowings | (213.32) | (253.85) |
| Interest Paid | (112.11) | (164.38) |
| Net Cash (used in)/from Financing Activities | (325.43) | (418.23) |
| Particulars | For the year ended March 31, 2026 – (Audited) | For the year ended March 31, 2025 – (Audited) |
|---|---|---|
| D. NET DECREASE IN CASH AND CASH EQUIVALENTS | (3.50) | 2.12 |
| Opening Cash & Cash Equivalents | 3.85 | 1.73 |
| Closing Cash & Cash Equivalents | 0.35 | 3.85 |
| Particulars | For the year ended March 31, 2026 – (Audited) | For the year ended March 31, 2025 – (Audited) |
|---|---|---|
| Cash and Cash Equivalent Comprises of: | ||
| Cash on Hand | 0.35 | 3.85 |
| Balance with the Bank | – | – |
| Total | 0.35 | 3.85 |
| No. | Note |
|---|---|
| 1 | The above Audited Financial Results for the Quarter and Year ended on March 31, 2026 have been reviewed by the Audit Committee, and have been considered and approved by the Board of Directors at its meeting held on May 08, 2026. The Financial Results for the year ended on March 31, 2026 were audited by the Statutory auditor, who have issued an unmodified report thereon. While placing this financial results before the Board, the Managing Director and the Chief Financial Officer Who has issued certificate as required under Regulation 33(2)(a) of the SEBI (LODR) Regulations, 2015. |
| 2 | The financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (IND AS) prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India. |
| 3 | Figures for the previous periods have been regrouped wherever considered necessary. |
| 4 | The company is engaged in single segment of business i.e., Textiles and hence only one reportable operating segment as per Ind As 108 – Operating segments. |
| 5 | The figures for the quarter ended March 31, 2026 and quarter ended March 31, 2025 as reported in these financial results are the balancing figures between the Audited figures in respect of the full financial year and the unaudited published year to date figures up to the third quarter of the relevant financial year which was subject to limited review. |
| 6 | The company has incurred cash losses in preceding financial years. During the Finanial year 2021-22 the company has executed debt restructuring scheme and restructured its overall borrowings. This has extended the repayment plan in relation to restructured borrowings. Further, the Company expects to generate operational cash-inflows in near future, which will support the Company to meets its near future cash obligations. Taking these factors into consideration, the Company believes financial information is fairly presented on going concern basis. |
| 7 | The Company is not a Large Corporate as per the applicability criteria given under the SEBI circular SEBI/HO/DDHS/CIR/P/2018/144 dated November 26,2018. |
| 8 | In order to avail the exemption under regulation 15(2)of Listing Regulation ,2015 the company has submitted the certificate for Non-Applicability to the BSE on 27/04/2026 for the financial year ended on 31.03.2026 , 17/04/2025 for the financial year ended on 31.03.2025. Further , in continuity of Non-Applicability ,the company had submitted the certificate for Non-Applicability to the BSE on 16.04.2024 for the year ended on 31.03.2024. |
| 9 | The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes (the “new labour codes”), which became effective on November 21, 2025. Based on the evaluation and based on management estimates, there is no material impact considering the information currently available. The Company continues to monitor the finalisation of the Central and State rules and any further clarifications issued by the Government under the new labour codes, and will record any changes in estimates in the period in which such updates arise. |
| 10 | The increase in other income is due to profit on sale of leasehold land. |