Please find attached unaudited financial results along with cash flow statement for the quarter and half year ended on 30th September 2025

Qualified audit opinionNegative operating cash flowResults View source PDF Explain this filing

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Nifty Microcap 250market · in no size index; the smallest one is used-0.1%+2.4% vs market

Other Textile Products peers, median of 175sector-0.2%+2.6% vs sector

On the reaction day the stock moved 2.4 pts more than Nifty Microcap 250 and 2.6 pts more than its Other Textile Products peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

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AI summary

Advance Lifestyles Ltd has resubmitted its unaudited Q2 FY26 and half-yearly results along with the cash flow statement, as directed by BSE. Revenue from operations stood at Rs. 88.14 lakh for Q2 FY26 (up from Rs. 68.63 lakh in Q2 FY25), while profit after tax was Rs. 13.05 lakh versus a loss of Rs. 3.18 lakh a year ago. Half-yearly revenue fell to Rs. 1.76 crore from Rs. 2.65 crore in H1 FY25. The auditor issued a qualified conclusion, flagging that the company has an unpaid inter-corporate advance of about Rs. 4.12 crore given to another firm whose net worth is fully eroded, and no impairment loss has been recognised (non-compliant with Ind AS 109).

Likely market impact

The qualified auditor report and undisclosed potential impairment on a Rs. 4 crore doubtful advance raise concerns about asset quality and reported earnings quality. Investors should note that actual profit could be lower if impairment is eventually booked, though Q2 itself showed a return to profit on a small revenue base.