Announced Mon, 25 May · 16:31 IST

Audited result for the financial year 31st march 2026

Exceptional ItemEmphasis Of MatterRevenue Growth 20pctResults View source PDF

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AI summary

Binayak Tex Processors reported total revenue of Rs 25,136.66 Lakhs for FY2026, up 12.7% from Rs 22,292.10 Lakhs in FY2025. However, profit after tax declined to Rs 247.53 Lakhs from Rs 278.12 Lakhs, a drop of about 11%. Q4 FY2026 showed a net loss of Rs 95.11 Lakhs versus a profit of Rs 190.51 Lakhs in Q4 FY2025. The company recognised an exceptional item of Rs 269.13 Lakhs due to a change in accounting for gratuity liability from cash basis to actuarial valuation basis, as mandated by new labour codes. The auditor issued an unmodified opinion but included an Emphasis of Matter regarding the gratuity accounting change. Borrowings decreased marginally with long-term debt at Rs 738.17 Lakhs vs Rs 1,186.17 Lakhs previously.

Likely market impact

Revenue growth is modest at ~13% and PAT declined, with Q4 swinging to a loss. The one-time gratuity charge of Rs 269.13 Lakhs impacted profitability. No going concern issues flagged by the auditor.