Indian Terrain Fashions Limited — Quarter ended 31st March 2026 (Standalone audited; year ended 31st March 2026)
| S.No. | Particulars | Quarter Ended | Year Ended | |||
|---|---|---|---|---|---|---|
| 31-Mar-26 Audited (Refer Note 3) |
31-Dec-25 Unaudited |
31-Mar-25 Audited (Refer Note 3) |
31-Mar-26 Audited |
31-Mar-25 Audited |
||
| 1 | Income: | |||||
| (a) Revenue from Operations | 106.53 | 101.40 | 89.53 | 377.67 | 340.60 | |
| (b) Other Income | 1.22 | 0.78 | 1.23 | 4.14 | 4.76 | |
| Total Income (a+b) | 107.75 | 102.18 | 90.76 | 381.81 | 345.36 | |
| 2 | Expenses: | |||||
| (a) Cost of materials consumed | – | – | – | – | – | |
| (b) Purchase of finished goods | 63.12 | 50.47 | 55.46 | 220.83 | 183.39 | |
| (c) Change in inventories of finished goods | (4.20) | 5.95 | (5.07) | (3.98) | 26.71 | |
| (d) Garment Processing Costs | 0.27 | 0.54 | 0.38 | 1.53 | 1.87 | |
| (e) Cost of Goods sold (a+b+c+d) | 59.19 | 56.96 | 50.77 | 218.38 | 211.98 | |
| (f) Employee benefits expense | 5.91 | 6.11 | 5.42 | 23.52 | 22.30 | |
| (g) Finance Costs | 5.24 | 4.69 | 4.41 | 19.06 | 20.96 | |
| (h) Depreciation | 3.24 | 3.42 | 4.04 | 14.08 | 17.94 | |
| (i) Other Expenses | 30.63 | 26.36 | 29.96 | 103.48 | 113.20 | |
| Total Expenses (e+f+g+h+i) | 104.21 | 97.54 | 94.60 | 378.52 | 386.37 | |
| 3 | Profit/(Loss) before exceptional items & tax (1-2) | 3.54 | 4.64 | (3.84) | 3.29 | (41.01) |
| 4 | Exceptional items | – | (0.58) | – | (0.58) | – |
| 5 | Profit/(Loss) before tax (3+4) | 3.54 | 4.06 | (3.84) | 2.71 | (41.01) |
| 6 | Tax Expense: | |||||
| (a) Current tax | – | – | – | – | – | |
| (b) Deferred tax | 4.44 | 1.50 | (1.67) | 7.62 | 1.65 | |
| Total Tax Expense (a+b) | 4.44 | 1.50 | (1.67) | 7.62 | 1.65 | |
| 7 | Net Profit/(Loss) after Tax for the period/year (5-6) | (0.90) | 2.56 | (2.17) | (4.91) | (42.66) |
| 8 | Other Comprehensive Income/(Loss) (net of tax expense) Items that will not be reclassified to profit or loss |
|||||
| (a) Re-measurement gains/(losses) on defined benefit plans | (0.24) | (0.07) | 0.02 | (0.39) | (0.13) | |
| Income Tax on above item | 0.05 | 0.02 | (0.01) | 0.10 | 0.03 | |
| Total Other Comprehensive Income/(loss) (net of tax) | (0.19) | (0.05) | 0.01 | (0.29) | (0.10) | |
| 9 | Total Comprehensive Income/(Loss) after tax (7+8) | (1.09) | 2.51 | (2.16) | (5.20) | (42.76) |
| 10 | Paid-Up Equity Share Capital (Face value of Rs.2/- each) | 10.13 | 10.13 | 9.14 | 10.13 | 9.14 |
| 11 | Other Equity (Reserves excluding revaluation reserves) | 173.79 | 173.68 | |||
| 12 | Earnings Per Equity Share in Rs. (Not Annualised) (Face value of Rs.2/- each) |
|||||
| (a) Basic | (0.18) | 0.51 | (0.48) | (0.98) | (9.48) | |
| (b) Diluted | (0.18) | 0.51 | (0.48) | (0.98) | (9.48) |
| Particulars | March 31, 2026 (Audited) | March 31, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| 1. Non-Current Assets | ||
| (a) Property, plant and equipment | 14.22 | 17.59 |
| (b) Right-to-use-asset | 14.57 | 25.23 |
| (c) Financial assets: | ||
| i) Other financial assets | 13.03 | 13.84 |
| (d) Deferred Tax assets (Net) | 10.98 | 18.60 |
| Sub total – Non Current Assets | 52.80 | 75.26 |
| 2. Current Assets | ||
| (a) Inventories | 74.73 | 70.75 |
| (b) Financial assets: | ||
| (i) Investments | 8.13 | 0.31 |
| (ii) Trade Receivables | 247.51 | 236.64 |
| (iii) Cash and Cash Equivalents | 0.05 | 12.85 |
| (iv) Bank Balances other than (iii) above | 33.74 | 30.82 |
| (v) Other financial assets | 0.17 | 0.11 |
| (c) Current Tax assets (Net) | 1.45 | 1.03 |
| (d) Other Current assets | 20.40 | 14.57 |
| Sub total – Current Assets | 386.18 | 367.08 |
| Total Assets (1+2) | 438.98 | 442.34 |
| EQUITY AND LIABILITIES | ||
| 1. Equity | ||
| (a) Equity Share Capital | 10.13 | 9.14 |
| (b) Other Equity | 173.79 | 173.68 |
| Sub total – Equity | 183.92 | 182.82 |
| 2. Liabilities | ||
| Non-Current Liabilities | ||
| (a) Financial Liabilities: | ||
| (i) Borrowings | – | 1.13 |
| (ii) Lease Liabilities | 10.94 | 17.79 |
| (iii) Other financial liabilities | 23.77 | 25.94 |
| (b) Provisions | 2.28 | 1.80 |
| Sub total – Non Current Liabilities | 36.99 | 46.66 |
| 3. Current Liabilities | ||
| (a) Financial Liabilities: | ||
| (i) Borrowings | 83.60 | 85.04 |
| (ii) Lease Liabilities | 7.23 | 13.41 |
| (iii) Trade Payables | ||
| (a) Total outstanding dues to micro and small enterprises | 54.22 | 49.11 |
| (b) Total outstanding dues other than micro and small enterprises | 22.52 | 10.31 |
| (iv) Other Financial Liabilities | 47.72 | 52.00 |
| (b) Customer Loyalty Program | 0.89 | 1.57 |
| (c) Provisions | 1.89 | 1.43 |
| Sub total – Current Liabilities | 218.07 | 212.86 |
| Total Liabilities (2+3) | 255.06 | 259.52 |
| Total Equity and Liabilities (1+2+3) | 438.98 | 442.34 |
| Particulars | Year Ended March 31, 2026 Audited | Year Ended March 31, 2025 Audited |
|---|---|---|
| Cash flow from operating activities | ||
| Profit / (Loss) before income tax | 2.71 | (41.01) |
| Adjustments for | ||
| Depreciation and amortisation expense | 14.08 | 17.94 |
| Deferred revenue | (0.68) | (0.86) |
| Interest on fair valuation of security deposits | (0.49) | (0.62) |
| Gain on termination of leases | (1.10) | (1.34) |
| Income from sale of investments | (0.52) | (0.43) |
| Interest income from employee loans & recovery from franchisee stores | (0.14) | (0.32) |
| Interest income on bank deposits | (1.89) | (2.05) |
| Finance costs | 19.06 | 20.96 |
| Net impairment losses on financial and contract assets | – | 3.30 |
| Interest on late payment to MSME’s | 3.95 | 3.94 |
| Change in operating assets and liabilities | ||
| (Increase)/Decrease in trade receivables | (10.87) | 37.41 |
| Decrease in inventories | (3.98) | 26.71 |
| Increase/(Decrease) in trade payables | 17.33 | (74.23) |
| Increase/(Decrease) in other financial liabilities | (6.45) | 34.27 |
| Increase/(Decrease) in other liabilities & provisions | (3.30) | (3.31) |
| (Increase)/Decrease in other financial assets | (2.04) | 2.88 |
| (Increase) in other assets | (5.83) | (3.93) |
| Cash generated from operations | 19.85 | 19.31 |
| Income taxes paid | (0.42) | (0.07) |
| Net cash inflow / (outflow) from operating activities | 19.43 | 19.24 |
| Cash flows from investing activities | ||
| Payments for property, plant and equipment (net) | (1.64) | (3.24) |
| Payments for purchase of investments | (10.30) | (7.67) |
| Proceeds from sale of investments | 3.00 | 16.79 |
| Loans to employees and related parties | (0.06) | (0.24) |
| Repayment of loans by employees and related parties | – | 0.25 |
| Interest income from employee loans & recovery from franchisee stores | 0.14 | 0.32 |
| Interest received from banks deposits | 1.89 | 2.05 |
| Net cash inflow / (outflow) from investing activities | (6.97) | 8.26 |
| Cash flows from financing activities | ||
| Proceeds from issues of shares | 0.99 | 0.28 |
| Proceeds from issues of warrants | (18.70) | 18.70 |
| Proceeds from share premium | 24.01 | 9.72 |
| Repayment of long term borrowings | (1.13) | (1.22) |
| Proceeds/(Repayment) of Short Term Borrowings (Net) | (1.44) | (6.43) |
| Principal elements of lease payments | (9.92) | (14.98) |
| Interest paid | (19.06) | (20.96) |
| Net cash inflow / (outflow) from financing activities | (25.26) | (14.89) |
| Net increase (decrease) in cash and cash equivalents | (12.80) | 12.61 |
| Cash and cash equivalents at the beginning of the year | 12.85 | 0.24 |
| Cash and cash equivalents at end of the year | 0.05 | 12.85 |