As per Attachment.
Awaiting price reaction for this filing.
Arur Footwear Limited (rehabilitated from Corporate Insolvency Resolution Process) reported revenue from operations of ₹2.89 lakhs for Q3 FY26 and ₹7.26 lakhs for the nine months ended December 31, 2025, compared to zero revenue in the same periods last year, indicating a restart of business activity. However, the company posted a net loss of ₹55.96 lakhs in Q3 (vs ₹19.85 lakhs loss in Q3 FY25) and ₹97.02 lakhs for 9M FY26 (vs ₹66.13 lakhs loss in 9M FY25), with losses widening year-on-year. Total expenses of ₹58.85 lakhs in Q3 were dominated by 'other expenses' (₹43.98 lakhs) and employee costs (₹11.49 lakhs). EPS stood at ₹(0.28) for the quarter and ₹(0.49) for nine months. The results were prepared on a going concern basis and have been limited-reviewed by auditors with no qualifications noted.
Despite a name change and apparent restart of operations after CIRP, the company remains deeply loss-making with widening losses and negligible revenue, posing significant risk for shareholders. Investors should note the persistent losses, very small revenue base, and reliance on continued going concern support.