financial results for Q2FY27

November 5, 2026 का(cid:467)तक(cid:91) कृ(cid:231)णप(cid:162), एकादशी, (cid:874)व(cid:272)म स(cid:224)वत २०८३ National Stock Exchange of India Limited BSE Limited “Exchange Plaza” Corporate Relationship Department, Bandra – Kurla Complex, 1st Floor, New Trading Ring, Rotunda Bandra (E), Mumbai – 400 051 Building, P.J. Towers, NSE Code: GHCLTEXTIL Dalal Street, Fort, Mumbai – 400 001 BSE Code: 543918 Dear Sir / Madam, Sub: Outcome of 31st Board Meeting of GHCL Textiles Limited Pursuant to requirement of Regulation 30 read with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and other applicable provisions, if any, we would like to inform that the Board of Directors of the Company in their just concluded meeting held today i.e. Thursday, November 5, 2026, has inter alia approved the following: 1. Un-audited standalone financial results of the Company for the quarter and half year ended on September 30, 2026, which is in compliance with Indian Accounting Standard (Ind-AS). Copy of the said quarterly financial results along with Limited Review Report issued by the auditor are enclosed herewith as Annexure – 1. 2. Additional Capital Budget of approx. Rs. 415.25 crore for the financial year 2026-27, mainly for setting-up new spinning unit with a capacity of 58,368 spindles at Manaparai, Tamilnadu. Please note that the board meeting commenced at 11:30 AM and concluded at 01: 25 PM Please note that copy of this intimation is also available on the website of the Company (www.ghcltextiles.co.in ). You are requested to kindly take note of the same. In case you need any other information, please let us inform. Thanking you Yours faithfully, For GHCL Textiles Limited Lalit Narayan Dwivedi Company Secretary & Compliance Officer Membership No. FCS10487 Chartered Accountants 7thFloor Building 10 Tower B DLF Cyber City Complex DLF City Phase II G u r u g r a m 1 2 2 0 0 2 Haryana, India Tel: 124 679000 Fax: 124 679 2012 INDEPENDENT AUDITOR’S REVIEW REPORTON REVIEW OF INTERIM FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OFGHCL TEXTILES LIMITED 1. We have reviewed the accompanying Statement of Unaudited Financial Results of GHCL Textiles Limited (“the Company”) for thequarter and six monthsendedSeptember 30, 2026 (“the Statement”),being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015,as amended(“the Listing Regulations”). 2. This Statement,which is the responsibility of the Company’s Management and approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in Indiaand in compliance withRegulation 33 of the ListingRegulations. Our responsibility is to express a conclusionon the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 ‘Review of Interim Financial Information Performed by the Independent Auditor of the Entity’, issued by the Institute of Chartered Accountants of India (ICAI). A review of interim financial information consists of making inquiries, primarily of the Company’s personnel responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. The Comparative financial resultsof the Company for the quarter and six months endedSeptember 30, 2025and for the year ended March 31, 2026 prepared in accordance with Indian Accounting Standards included in this Statementhave been reviewed/audited by the predecessorauditor. The report of the predecessorauditor on these comparative financial information dated November 1, 2025 for the quarter and six monthsended September 30, 2025 and dated April 30, 2026 for the year ended March 31, 2026 expressed an unmodified conclusion/opinion. Our opinion/ conclusion on the statementis not modified in respect of this matter. ForDeloitte Haskins & Sells Chartered Accountants LLP Chartered Accountants (Firm’sRegistration No.117364W/W100739) VIJAY Digitally signed by VIJAY AGARWAL AGARWALDate: 2026.11.05 13:23:33 +05'30' Vijay Agarwal Partner Membership No. 094468 UDIN: 26094468UERQUF6870 Place: Gurugram Date:November 5, 2026 Regd. Office: 19th floor, Shapath-V, Opp. Karnavati Club, S.G. Highway, Ahmedabad-380 015, Gujarat, India. Deloitte Haskins & Sells Chartered Accountants LLP is registered with Limited Liability having LLP identification No: AAX-2454 GHCL Textiles Limited (CIN : L18101GJ2020PLC114004) Registered Office: GHCL House, Opp. Punjabi Hall, Near Navrangpura Bus Stand, Navrangpura, Ahmedabad - 380 009, Gujarat (Email: info@ghcltextiles.co.in, secretarial@ghcltextiles.co.in, Website: www.ghcltextiles.co.in, Phone: 079-26427519) Statement of Unaudited Financial Results for the Quarter and Six Months Ended September 30, 2026 (₹ in crores) Quarter Ended Six Months Ended Year Ended 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 S. No.Particulars Unaudited Unaudited Unaudited Unaudited Unaudited Audited 1 Income (a) Revenue from operations 445.53 408.94 338.04 854.47 605.79 1,318.60 (b) Other income 0.43 0.66 1.25 1 .09 3 .57 16.20 Total Income 4 45.96 409.60 3 39.29 855.56 609.36 1,334.80 2 Expenses a) Cost of raw materials consumed 274.52 253.54 233.82 5 28.06 4 22.28 882.56 b) Purchase of stock-in-trade 12.59 5.68 2.97 1 8.27 3 .65 15.28 c) Change in inventories of finished goods, stock-in-trade and work-in- (10.70) 1.07 (5.53) (9.63) (22.54) ( 6.19) progress d) Power, fuel and water 16.81 21.23 16.99 3 8.04 3 4.25 77.99 e) Employee benefits expense 22.51 22.10 21.19 4 4.61 4 1.33 82.03 f) Finance costs 1.52 1.69 1.48 3 .21 2 .71 5.25 g) Depreciation and amortisation expense 15.72 15.30 14.86 3 1.02 2 7.84 57.90 h) Other expenses 38.51 36.20 31.79 7 4.71 6 0.01 127.02 Total Expenses 371.48 356.81 317.57 7 28.29 5 69.53 1,241.84 3 Profit before exceptional items and tax (1-2) 74.48 52.79 2 1.72 1 27.27 39.83 92.96 4 Exceptional items loss 26.78 - - 2 6.78 - - 5 Profit before tax (3-4) 47.70 52.79 21.72 1 00.49 3 9.83 92.96 6 Tax expenses: (a) Current tax 12.06 10.47 3.28 2 2.53 5 .88 13.87 (b) Current tax adjustment for earlier years - - - - - 0.21 (c) Deferred tax (credit)/charge (0.20) 2.97 2.43 2 .77 4 .42 8.51 Total tax expenses 11.86 13.44 5.71 2 5.30 1 0.30 22.59 7 Net Profit for the period/year (5-6) 3 5.84 3 9.35 1 6.01 7 5.19 2 9.53 7 0.37 Other Comprehensive Income (a)Re-measurementgains/(loss)ondefinedbenefitplans-nottobe (0.48) 0.16 0.15 (0.32) 0 .29 ( 0.64) reclassified to profit and loss in subsequent periods (b) Income tax effect on above 0.12 ( 0.04) (0.03) 0 .08 (0.07) 0.16 OtherComprehensiveIncome/(loss)netoftax-nottobereclassified 8 ( 0.36) 0 .1 [Showing first 8,000 characters — download PDF for full document]