Kizi Apparels Limited — Reporting period: Half year and year ended 31 March 2026 (audited standalone)
| Type | Details |
|---|---|
| Website | www.kiziapparels.com |
| Phone | 9983023939 |
| Info@kiziapparels.com | |
| Address | H-629, Sitapura, Industrial Area, Phase-II, Jaipur-302022 |
| Particulars | Half Year Ended | For The Year Ended |
|---|---|---|
| 31-03-2026 01-10-2025 31-03-2026 Audited |
30-09-2025 01-04-2025 30-09-2025 Unaudited |
|
| 31-03-2025 01-10-2024 31-03-2025 Unaudited |
31-03-2026 01-04-2025 31-03-2026 Audited |
|
| 31-03-2025 01-04-2024 31-03-2025 Audited |
||
| A Date of start of reporting period | 31-03-2026 | 30-09-2025 |
| B Date of end of reporting period | 01-10-2025 | 01-04-2025 |
| C Whether results are audited or unaudited | Audited | Unaudited |
| Particulars | 31-03-2026 | 30-09-2025 | 31-03-2025 | 31-03-2026 | 31-03-2025 |
|---|---|---|---|---|---|
| (a) Revenue From Operations | 2,872.67 | 1,390.88 | 1,399.75 | 4,263.55 | 2,643.31 |
| (b) Other Income | 15.00 | 0.00 | 0.04 | 15.00 | 0.04 |
| Total Income | 2,887.67 | 1,390.88 | 1,399.79 | 4,278.55 | 2,643.35 |
| Particulars | 31-03-2026 | 30-09-2025 | 31-03-2025 | 31-03-2026 | 31-03-2025 |
|---|---|---|---|---|---|
| (a) Cost of materials consumed | 2,776.46 | 1,101.21 | 1,279.18 | 3,877.67 | 2,282.00 |
| (b) Changes in Inventories of finished goods, work-in-progress and stock-in-trade | (336.51) | (38.53) | (329.83) | (375.04) | (371.66) |
| (c) Employee benefit expense | 82.04 | 61.06 | 64.70 | 143.10 | 116.11 |
| (d) Finance Costs | 38.74 | 38.07 | 29.05 | 76.81 | 63.45 |
| (e) Depreciation and amortisation expense | 12.99 | 11.01 | 10.36 | 24.00 | 19.98 |
| (f) Other Expenses | 232.91 | 142.69 | 287.62 | 375.60 | 418.48 |
| Total expenses | 2,806.63 | 1,315.51 | 1,341.07 | 4,122.13 | 2,528.35 |
| Particulars | 31-03-2026 | 30-09-2025 | 31-03-2025 | 31-03-2026 | 31-03-2025 |
|---|---|---|---|---|---|
| Profit (loss) Before exceptional & Extraordinary items and Tax | 81.04 | 75.37 | 58.72 | 156.42 | 115.00 |
| Exceptional items | – | – | – | – | – |
| Profit (loss) from ordinary activities before Extraordinary items and Tax | 81.04 | 75.37 | 58.72 | 156.42 | 115.00 |
| Extraordinary items | – | – | – | – | – |
| Profit (loss) from ordinary activities before tax | 81.04 | 75.37 | 58.72 | 156.42 | 115.00 |
| Tax Expenses – Current Tax | 14.87 | 18.97 | 13.87 | 33.64 | 27.13 |
| (less): MAT Credit | – | – | – | – | – |
| Current Tax Expense Relating to Prior years | 22.18 | – | – | 22.18 | – |
| Deferred Tax (Assets)/Liabilities | 0.02 | (0.21) | – | (0.19) | 2.01 |
| Profit (loss) from ordinary activities | 44.00 | 56.60 | 44.85 | 100.60 | 85.86 |
| Profit/(Loss) From Discontinuing Operation Before Tax | – | – | – | – | – |
| Tax Expenses of Discontinuing Operations | – | – | – | – | – |
| Net Profit/(Loss) from Discountinuing Opration After Tax | – | – | – | – | – |
| Profit/(Loss) For Period Before Minority Interest | – | – | – | – | – |
| Share Of Profit / Loss Associates | – | – | – | – | – |
| Profit/Loss Of Minority Interset | – | – | – | – | – |
| Net Profit (+)/ Loss (-) For the Period | 44.00 | 56.60 | 44.85 | 100.60 | 85.86 |
| Particulars | 31-03-2026 | 30-09-2025 | 31-03-2025 | 31-03-2026 | 31-03-2025 |
|---|---|---|---|---|---|
| Paid-up equity share capital | 781.92 | 781.92 | 781.92 | 781.92 | 781.92 |
| Face value of equity share capital (per share) | 10.00 | 10.00 | 10.00 | 10.00 | 10.00 |
| Particulars | 31-03-2026 | 30-09-2025 | 31-03-2025 | 31-03-2026 | 31-03-2025 |
|---|---|---|---|---|---|
| Paid-up Debt Capital | – | – | – | – | – |
| Face value of Debt Securities | – | – | – | – | – |
| Particulars | 31-03-2026 | 30-09-2025 | 31-03-2025 | 31-03-2026 | 31-03-2025 |
|---|---|---|---|---|---|
| Basic earnings per share from continuing And Discountinuing operations | 0.56 | 0.72 | 0.57 | 1.29 | 1.10 |
| Diluted earnings per share from continuing And Discountinuing operations | 0.56 | 0.72 | 0.57 | 1.29 | 1.10 |
| Particulars | As at 31st March, 2026 Audited | As at 31st March, 2025 Audited |
|---|---|---|
| A EQUITY AND LIABILITIES | ||
| 1 Shareholders’ Funds: | ||
| (a) Share Capital | 781.92 | 781.92 |
| (b) Reserves & Surplus | 676.37 | 575.79 |
| Sub-Total – Shareholders’ Funds (a + b): | 1,458.29 | 1,357.71 |
| 2 Non-Current Liabilities: | ||
| (a) Long-Term Borrowings | 36.14 | 56.78 |
| (b) Deferred Tax Liabilities (Net) | 5.25 | 5.44 |
| (c) Other Long-Term Liabilities | – | – |
| (d) Long-Term Provisions | – | – |
| Sub-Total – Non-Current Liabilities (a + b + c + d): | 41.39 | 62.22 |
| 3 Current Liabilities: | ||
| (a) Short-Term Borrowings | 715.15 | 488.84 |
| (b) Trade Payables | ||
| – Total outstanding dues of micro enterprises and small enterprises | 243.64 | 65.30 |
| – Total outstanding dues of creditors other than micro enterprises and small enterprises | 212.50 | 40.87 |
| (c) Other current liabilities | 95.05 | 12.17 |
| (d) Short-term provisions | 40.59 | 18.60 |
| Sub-total – Current liabilities | 1,306.93 | 625.78 |
| TOTAL – EQUITY AND LIABILITIES | 2,806.60 | 2,045.71 |
| B ASSETS | ||
| 1 Non-current assets | ||
| (a) Property Plant & Equipments | ||
| – Tangible Assets | 52.55 | 31.86 |
| – Intangible Assets | 78.21 | 89.39 |
| – Capital Work in Progress | – | – |
| (b) Non-current investments | 1.00 | 1.00 |
| (c) Deferred tax assets (net) | – | – |
| (d) Long-term loans and advances | 4.42 | 4.42 |
| (e) Other non-current assets | – | – |
| Sub-total – Non-current assets | 136.18 | 126.67 |
| 2 Current assets | ||
| (a) Current investments | – | – |
| (b) Inventories | 1,595.99 | 1,181.02 |
| (c) Trade receivables | 1,004.44 | 606.02 |
| (d) Cash and cash equivalents | 28.80 | 8.77 |
| (e) Short-term loans and advances | 13.25 | 123.15 |
| (f) Other current assets | 27.93 | 0.08 |
| Sub-total – Current assets | 2,670.41 | 1,919.04 |
| TOTAL – ASSETS | 2,806.60 | 2,045.71 |
| Signature | Name | Designation | DIN |
|---|---|---|---|
| ![sig] | Abhishek Nathani | Managing Director | 10086861 |
| ![sig] | Kiran Nathani | Director & CFO | 10086860 |
| Particulars | As on 31st March, 2026 Rs. In Lakhs | As on 31st March, 2025 Rs. In Lakhs |
|---|---|---|
| A. Cash flow from operating activities | ||
| Profit before Tax | 156.42 | 115.00 |
| Adjustments for: | ||
| Depreciation and amortisation | 24.00 | 19.98 |
| Finance costs | (76.81) | (63.45) |
| Operating profit / (loss) before working capital changes | 103.61 | 71.53 |
| Movements in Working Capital | ||
| (Increase) / Decrease Inventories | (414.97) | (514.54) |
| (Increase) / Decrease Short-term loans and advances | 109.90 | (70.37) |
| Increase / (Decrease) Trade payables | 349.96 | (93.53) |
| (Increase) / Decrease Trade Receivables | (398.41) | (144.03) |
| Increase / (Decrease) Short Term Provisions | 21.99 | (1.29) |
| Increase / (Decrease) Other current Assets | (27.85) | (0.08) |
| Increase / (Decrease) Other long-term liabilities | – | – |
| Increase / (Decrease) Other current liabilities | 82.87 | (2.51) |
| Net Cash Generated/(Used in) Operations | (276.51) | (826.35) |
| Cash flow from extraordinary items | – | – |
| Direct Taxes Paid | 56.01 | 27.13 |
| Dividend & Dividend Tax Paid | – | – |
| Net cash flow from / (used in) operating activities (A) | (228.91) | (781.95) |
| B. Cash flow from Investing activities | ||
| Sale of Fixed Assets | – | – |
| Purchase of Fixed Assets | (33.52) | (6.72) |
| Non Current Investment | – | (1.00) |
| Current Investment | – | – |
| Change in Long Term Loan and Advances | – | (0.01) |
| Net cash flow from / (used in) investing activities (B) | (33.52) | (7.73) |
| C. Cash flow from financing activities | ||
| Finance cost | 76.81 | 63.45 |
| Increase / (Decrease) Long Term Borrowings | (20.63) | (149.45) |
| Increase / (Decrease) Short Term Borrowings | 226.30 | 180.45 |
| Issue of Shares | – | 683.84 |
| Net cash flow from / (used in) financing activities (C) | 282.48 | 778.31 |
| Net increase / (decrease) in Cash and cash equivalents (A+B+C) | 20.03 | (11.36) |
| Cash and cash equivalents at the beginning of the year | 8.77 | 20.13 |
| Cash and cash equivalents at the end of the year* | 28.80 | 8.77 |
| Object for utilization of Issue Proceeds | Modified Object, if any | Allocation (₹ in Lakh) | Modified Allocation, if any | Funds Utilized (₹ in Lakh) | Amount of Deviation / Variation for Quarter according to applicable object | Remarks if any |
|---|---|---|---|---|---|---|
| Repayment of unsecured loan | No | 29.50 | – | 29.50 | 0.00 | – |
| To meet Long term the working capital requirements | No | 348.68 | – | 348.68 | 0.00 | – |
| General corporate purposes | No | 120.00 | – | 120.00 | 0.00 | – |
| Particulars | Response |
|---|---|
| Whether there is a deviation/variation in the use of IPO proceeds? | No |
| If yes, whether the deviation is within the objects stated in the prospectus? | N/A |
| If no, reasons for unutilized amount | All funds were utilized in the public escrow account as on 31-03-2026. |
| Office Type | Address |
|---|---|
| Head Office: | 217/218, Manek Center, P.N. Marg, Jamnagar – 361008 |
| Branch Office: | B-15/16, 5th Floor, B Wing, Shree Siddhivinayak Plaza, Veera Desai Industrial Estate, Next to T Series Business Park, Andheri West, Mumbai – 400 053 |
| Contact Method | Details |
| Cell: | +91 98242 31214 |
| Ph.: | 0288 2661942 |
| Email: | dgmsco.jam@gmail.com |
| Sr. No. | Particular | M/S B B Gusani & Associates (Internal Auditors) |
|---|---|---|
| 1 | Reason for change viz. appointment, reappointment, resignation, removal, death or otherwise | Appointment of M/S B B Gusani & Associates as Internal Auditor of the Company |
| 2 | Date of appointment/ reappointment / cessation (as applicable) & term of appointment / re-appointment | Date of Appointment – 11th May, 2026; Term of appointment – Financial Year 2026 – 27 |
| 3 | Brief profile (in case of appointment) | M/s. B B Gusani & Associates is a firm of Chartered Accountants. Over the years, the firm has been rendering a wide range of professional services including Audit & Assurance, Taxation, Regulatory Advisory & Compliance, Finance Process Outsourcing, and Secretarial Support Services. |
| 4 | Disclosure of relationships between directors (in case of appointment of a director) | Not Applicable |