Unaudited Financial Results for the Quarter ended 30.06.2026

A Active Clothing Co. Limited To Date: 14.08.2026 BSE Limited Listing Compliance P J Towers, Dalal Street, Mumbai - 400001, India Subject: unaudited Standalone financial results for the Quarter ended 30.06.2026. Ref: Scrip Code 541144 (Active Clothing Co Limited) Dear Sir, We wish is to inform you that at the meeting of the Board of Directors held today i.e. Friday 14th August, 2026, Commenced at 12:30 PM concluded at 1:50 P.M, the Board of Directors of the Company has considered and approved the unaudited standalone financial results for the Quarter ended 30.06.2026. Pursuant to Regulation 33 and other applicable regulations, if any of the securities and exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are enclosing: 1. Considered and approved the Standalone Un-audited Financial Results for the Quarter ended 30" June, 2026 (Copy enclosed) along with the Limited Review Report thereon issued by M/s Kapoor Rajesh & Associates, Chartered Accountant, Statutory Auditors of the Company. (Enclosed) We request you to take the same on record and oblige. Thanking You For Active Clothing Co Limited Managing Director Rajesh Kumar Mehra DIN: 00026176 CIN NO: L51311PB2002PLC033422 REGISTERED OFFICE: FACTORY PlotNo. E-225, Industria Focal Pont, Phase 8B Vlage Badeli Ala Singh, Ghe Link Read SAS Nagar, Mohali 160059 Distit Faengarh Seb 140406, Punjab, ndia Punjab, India. Phone: +91-172-4313300 Prone: +91-1763-506000 KAPOOR RAJESH & ASSOCIATES. CHARTERED ACCOUNTANTS 63~ Rose Enclave, Civil Lines, Ludhiana B-XIX-770, Old DMC Road, Civil Lines, Ludhiana PHONE No. 0161-2410386, 2403386 Independent Auditor's Review Report on Unaudited Quarterly Financial Results of the Company Pursuant fo the Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To The Board of Directors of Active Clothing Co. Limited We have reviewed the accompanying statement of unaudited financial results (;‘fhe statement”) of Active Clothing Co. Limited for the quarter ended 30MJune, 2026, being submitted by the company pursuant to the requirements of Regulation 33 of the SEBI ( Listing Obligations and Disclosures Requirements ) Regulations, 2015 (as Amended ). including relevant circulars issued by the SEBI from time to time. 1 The 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 recognifion and ,measurement principles laid down in Indian ‘Accounting Standard 34, Inferim Financial Reporfing (Ind AS 34' ) prescribed under section 133 of the Companies Act, 2013 (‘the Act') and other accounting principles generally accepted in India and s in compliance with the presentation and disclosure requirements of Regulcfibn 33 of the SEBI ( Listing Obligations and Disclosure Requirements) Regulations . 2015 ( as amended), including relevant circulars issued by the SEBI from fime fo time. Our responsibility is fo express a conclusion of the statement based on our review. » 2. We conducted our review of the statement in accordance with the Standard of Review Engagements (SRE) 2410, Review of inferim Financial Information Performed by the Independent Auditor of the Entity, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquires, primarily of persons responsible for financial and accounting matters, and applying analytical and other rev: prioceedurwes. A review is substantially less in scope that an audit conducted:in accordance with' the Standards on Audiing specified under section 143(10) of the Act, bnd consequently, does not enable us fo obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express and audit opinion‘.‘\".)e,;M B Contd...2.. 3. Based on our review conducied as qbove, nothing has come to our attention that causes us o believe that the accompanying: Statement, prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosedi n accordance with the requirements of Reguldhon 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regula’nons, 2015(as amended) including the manner in which it is be disclosed, or that it contains any material misstatement. FOR KAPOORRAJESH & ASSOCIATES, DATE : 14.08.2026 PLACE: Mohalli DINY 26532539 RZPPYVUD - [ACTIVE CLOTHING CO LMITED Registered Office :E-225, INDUSTRIAL AREA, PHASE-VIlI-B, MOHAL! Email: esco@activesourcing.org, Website: www.activesourcing.org CIN: 151311PB2002PLC033422, Tel: 0172-4313300 Statement of Standalone unaudited financial results for the Quarter ended June 30, 2026 ; (Rs. Inakhs) sr.No. |Particulars For the Quarter| For the Quarter | For the Quarter | For Year ended ended ended ended (30.06.202¢) | (31-03-2026) | (30-06-2025) | (31-03-2026) Unaudited (Audited) | (Unaudited) (Avdited) income 1| Revenue from operations 675539 7271.85 6445.63 31643.63 2 Other Income 2339 57.30 0.82 187.47 3 [Total Income (1+2) 6778.78 7329.15 6446.45 31831.10 4 Expenses {a) |Cost of Materials consumed 3384.36 2191.37 247617 7990.41 ‘|tb) |Purchases of stock-in-irade 840.70 5425.86 789.35 14287.32 () |changesininventures of finisied goods 27221 (2758.76) 967.71 (142.49) i \work-in-progress and stock-in-frade *|(d) |Employee benefits expense 123235 1465.51 1238.47 5498.85 (e) |Finance Costs 28624 182.60 284.63 1028.25 (f) |Depreciation and amortization expense 170.41 187.22 160.72 705.47 (g) |Other Expenses Professional Expense 29.27 32.40 61.67 Freights & Cartages 92.50 17175 110.17 549.53 Others 229.21 204.59 135.84 646.55 |Total Expenses 6507.98 7099.41 6195.46 30625.56) 5 ) Profit /(loss) before Tax (3-4) 270.80 229.74 250.99 1205.54 6 | ITox Expense ! - Current tax expenses/ (credil) 46.87 6731 37.65 200.90 - Deferred fox expenses/(credit) -Tax earlier year : 7 Profit/(loss) for the petiod (5-6) 22393 162.43 213.34 1004.64 8 Other Comprehensive Income - - - - ’ Item that will not be reclassifed to profit or (i) [loss - - - - lij) |Income tax relating to items that will not be reclassified to profit or loss Total comprehensive income for the: 9 period(7+8) 22393 162.43 21334 1004.64 Paid-up equity share copital (face value of 10 |Re10/-scch] 1551.22 1551.22 1551.22 155122 1] |other Equity ) 773412 12 ] Earnings/(loss) per share (face value of i Rs.10/- each) { not annudlised for the quarters) . () [Basic {inRs) 1.44 1.05 (o) |pilvied {InRs) 1.44 1.05 NOTES 1 The above financial results for the quarter ended 30th June,2026 have been reviewed by the the Audit Committee and approved by the Board of Directors in their respective meeting held on 14th August, 2026 and the statutory auditors of the Company have carried out alimited review of the results for the quarter ended 30th June, 2026. 2 The above financial results have been prepared in accordance with the recognition and measurement principles of the indian Accounting Standoards (Ind AS) as notified under the Companies ( Indian Accounting Standards) Rules, 2015 as amended by Companies ( Indian Accounting Standards ) Rules, 2016 prescribed under section 133 of the Companies Act, 2013 (the Act) and other accounting principles generally accepted in India and is in compliance with the presentatfion and disclosure requirements of Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements } Regulations, 2015 (as amended), including relevant circulars issued by the SEBI fime to fime. . 3 The Company's primary business segment is reflected based on principal business activifies * carried on by the company. There are no separate reportable business segments as per Ind: AS 108 - Operating Segments. The Company operates in one reportable busines [Showing first 8,000 characters — download PDF for full document]