Celebrity Fashions Limited — Quarter and year ended 31st March 2026
| S.No |
Particulars |
Internal Auditor |
| 1. |
Name of the Internal Auditor |
M/s. R V K S and Associates, Chartered Accountants. |
| 2. |
Reason for Change Viz., ~Appointment / reappointment, Resignation, removal, death or otherwise;~ |
Re-appointment as Internal Auditor |
| 3. |
Effective date of Appointment |
01st April 2026 |
| 4. |
Date of occurrence of event |
16th May 2026 |
| 5. |
Terms of appointment |
M/s. R V K S and Associates is reappointed as Internal auditors for the Financial Year 2026-27. |
| 6. |
Brief profile (in case of appointment) |
M/s. R V K S and Associates, Chartered Accountants, is firm of dedicated professionals who provide a complete range of corporate solutions in the areas of audit, taxation and accounting services to individuals and corporates.
The firm was established in 1999 and has grown over the years to include a number of associates. Our client base varies from small privately held corporations to large publicly held multinational organizations. |
| 7. |
Relationship between Director inter-se |
None |
| Sl. No. |
Particulars |
Quarter ended 31-03-2026 (Audited) |
Quarter ended 31-12-2025 (Un-Audited) |
Quarter ended 31-03-2025 (Audited) |
Year ended 31-03-2026 (Audited) |
Year ended 31-03-2025 (Audited) |
| I |
Income |
|
|
|
|
|
|
a. Revenue from Operations |
43.49 |
45.38 |
51.51 |
172.06 |
165.26 |
|
b. Other Income |
0.25 |
0.06 |
0.34 |
0.42 |
0.41 |
|
Total Income |
43.74 |
45.44 |
51.85 |
172.48 |
165.67 |
| II |
Expenses |
|
|
|
|
|
|
a. Cost of Material Consumed |
16.58 |
18.00 |
23.81 |
74.08 |
74.38 |
|
b. Changes in inventories of finished goods, work-in-progress and stock-in-trade |
7.94 |
2.71 |
2.09 |
9.76 |
0.29 |
|
c. Employee benefits expense |
11.75 |
14.31 |
15.36 |
60.75 |
60.94 |
|
d. Finance cost |
1.54 |
1.73 |
2.01 |
6.10 |
5.77 |
|
e. Depreciation and amortisation expense |
0.98 |
0.99 |
1.52 |
4.12 |
6.27 |
|
f. Other expenses |
6.57 |
11.12 |
9.21 |
33.39 |
36.28 |
|
Total Expenses |
45.36 |
48.86 |
54.00 |
188.20 |
183.93 |
| III |
Profit/(Loss) before exceptional items and tax (I-II) |
(1.62) |
(3.42) |
(2.15) |
(15.72) |
(18.26) |
| IV |
Exceptional Items – Expenses / (Income) |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
| V |
Profit/(Loss) Before Tax (III+IV) |
(1.62) |
(3.42) |
(2.15) |
(15.72) |
(18.26) |
| VI |
Tax Expenses |
|
|
|
|
|
|
Current Tax |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
|
Deferred Tax |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
| VII |
Profit/(Loss) from Ordinary activities after Tax (V – VI) |
(1.62) |
(3.42) |
(2.15) |
(15.72) |
(18.26) |
| VIII |
Other Comprehensive Income/(Loss) |
|
|
|
|
|
|
(A) Items that will not be reclassified to profit or loss |
|
|
|
|
|
|
(i) Remeasurement of defined Employees benefit plans |
(0.23) |
0.00 |
(0.18) |
(0.23) |
(0.18) |
|
(ii) Income tax credit / (expenses) relating to above items |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
|
Other Comprehensive Income/(Loss) (after tax expenses) |
(0.23) |
0.00 |
(0.18) |
(0.23) |
(0.18) |
| IX |
Total Comprehensive Income after Tax for the period / year (VII + VIII) |
(1.85) |
(3.42) |
(2.33) |
(15.95) |
(18.44) |
| X |
Paid-up Equity Share Capital (Face Value of ₹.10/- each) |
64.55 |
59.68 |
59.68 |
64.55 |
59.68 |
| XI |
Other Equity (Excluding Revaluation Reserve) |
|
|
|
(54.93) |
(39.13) |
| XII |
Earning Per Equity Share in ₹. (Not Annualised) |
|
|
|
|
|
|
Basic EPS |
(0.31) |
(0.57) |
(0.41) |
(2.63) |
(3.22) |
|
Diluted EPS |
(0.31) |
(0.57) |
(0.41) |
(2.63) |
(3.22) |
| Sl. No. |
Particulars |
As at 31-03-2026 (Audited) |
As at 31-03-2025 (Audited) |
| I |
ASSETS |
|
|
|
1. NON-CURRENT ASSETS |
|
|
|
a. Property, Plant and Equipment |
16.49 |
17.56 |
|
b. Right of Use Assets |
4.65 |
7.49 |
|
c. Investment Property |
0.00 |
0.00 |
|
d. Other Intangible Assets |
0.02 |
0.00 |
|
e. Financial Assets |
|
|
|
(i) Other Financial Assets |
2.69 |
3.98 |
|
f. Income Tax Assets |
3.53 |
3.57 |
|
g. Deferred Tax Assets (Net) |
0.00 |
0.00 |
|
Total Non-Current Assets (A) |
27.38 |
32.60 |
|
2. CURRENT ASSETS |
|
|
|
a. Inventories |
27.19 |
47.54 |
|
b. Financial Assets |
|
|
|
(i) Trade Receivables |
24.25 |
53.11 |
|
(ii) Cash and Cash Equivalents |
0.37 |
0.37 |
|
(iii) Bank balances other than Cash and Cash Equivalents |
26.15 |
5.98 |
|
(iv) Other Financial Assets |
0.05 |
0.10 |
|
c. Other Current Assets |
6.21 |
7.33 |
|
Total Current Assets (B) |
84.22 |
114.43 |
|
Total Assets (A + B) |
111.60 |
147.03 |
| II |
EQUITY AND LIABILITIES |
|
|
|
1. EQUITY |
|
|
|
a. Equity Share Capital |
64.55 |
59.68 |
|
b. Other Equity |
|
|
|
(i) Reserves and Surplus |
(54.93) |
(39.13) |
|
(ii) Money received against Warrants |
0.00 |
0.00 |
|
Total Equity (C) |
9.62 |
20.55 |
|
2. LIABILITIES |
|
|
|
A. NON-CURRENT LIABILITIES |
|
|
|
a. Financial Liabilities |
|
|
|
(i) Borrowings |
11.89 |
2.64 |
|
(ii) Lease Liabilities |
3.36 |
6.84 |
|
b. Other Non-Current Liabilities |
0.17 |
0.18 |
|
Total Non-Current Liabilities (D) |
15.42 |
9.66 |
|
B. CURRENT LIABILITIES |
|
|
|
a. Financial Liabilities |
|
|
|
(i) Borrowings |
39.49 |
55.74 |
|
(ii) Lease Liabilities |
3.48 |
2.69 |
|
(iii) Trade Payables |
|
|
|
– Dues to Micro and Small Enterprises |
0.28 |
0.29 |
|
– Dues to Others |
9.18 |
25.99 |
|
(iv) Other Financial Liabilities |
21.48 |
20.89 |
|
b. Other Current Liabilities |
2.86 |
1.35 |
|
c. Short term Provisions |
9.79 |
9.87 |
|
Total Current Liabilities (E) |
86.56 |
116.82 |
|
Total Equity and Liabilities (C + D + E) |
111.60 |
147.03 |
| Sl. No. |
Particulars |
As at 31-03-2026 (Audited) |
As at 31-03-2025 (Audited) |
| I |
Cashflow from Operation Activities |
|
|
|
Profit before Tax |
(15.72) |
(18.26) |
|
Adjustments to reconcile profit before tax to net cash flows: |
|
|
|
– Depreciation & Amortisation |
4.12 |
6.27 |
|
– Finance Cost |
6.10 |
5.77 |
|
– Profit on sale of Property |
0.00 |
0.00 |
|
– Interest Income |
(0.40) |
(0.38) |
|
– Government Grant |
(0.02) |
(0.02) |
|
Operating Profit before Working Capital Changes |
|
|
|
Adjustment for: |
|
|
|
– Decrease / (Increase) in debtors and other receivables |
31.31 |
3.96 |
|
– Decrease / (Increase) in inventories |
20.36 |
(11.06) |
|
– Increase / (Decrease) in creditors and other payables |
(15.04) |
16.89 |
|
Cash generated from Operations |
30.71 |
3.17 |
|
– Income Tax Refund / (Paid) (Net) |
0.03 |
(0.10) |
|
Net Cash from Operating Activities (I) |
30.74 |
3.07 |
| II |
Cashflow from Investing Activities |
|
|
|
– (Purchase) / Sale of Fixed Assets (Net) |
(0.21) |
(0.21) |
|
– (Decrease) / Increase in Fixed Deposits (Net) |
(20.16) |
(2.66) |
|
– Gross Proceeds from sale of property |
0.00 |
0.00 |
|
– Interest Received |
0.40 |
0.38 |
|
Net Cash (used in) / from Investing Activities (II) |
(19.97) |
(2.49) |
| III |
Cashflow from Financing Activities |
|
|
|
– Proceeds from Issue of Share Capital |
5.02 |
5.02 |
|
– Application Money Received |
0.00 |
0.00 |
|
– Short Term Borrowings |
(10.83) |
13.37 |
|
– Term Loan Receipts (Net) |
3.78 |
(8.81) |
|
– Interest and Finance Charges Paid |
(6.05) |
(5.67) |
|
– Principal Repayment of Lease Liabilities |
(2.69) |
(4.38) |
|
Net Cash (used in) / from Financing Activities (III) |
(10.77) |
(0.47) |
|
Net Increase / Decrease in Cash and Cash Equivalents (I + II + III) |
0.00 |
0.11 |
|
Cash and Cash Equivalents (Opening Balance) |
0.37 |
0.26 |
|
Cash and Cash Equivalents (Closing Balance) |
0.37 |
0.37 |
