We are enclosing herewith unaudited financial results for the quarter ended 30th September 2025.
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Haria Apparels Ltd filed its unaudited Q2 FY26 results (quarter ended 30 September 2025), reviewed (without qualification) by statutory auditor M/s Rakchamps & Co LLP. Revenue from operations for the quarter was ₹335.27 lacs versus ₹96.62 lacs in the preceding quarter, showing strong sequential growth. Net profit for Q2 FY26 stood at ₹20.30 lacs (versus ₹32.24 lacs in Q1 FY26), while half-yearly PAT surged to ₹52.54 lacs from ₹24.90 lacs in H1 FY25 — more than doubling year-on-year. Earnings per share for H1 FY26 was ₹0.34 versus ₹0.16 in H1 FY25. Despite the profit growth, the balance sheet shows deeply negative other equity (reserves) of ₹(863.54) lacs, reflecting large accumulated losses, and non-current borrowings jumped nearly four-fold from ₹49.86 lacs to ₹201.31 lacs during the half-year. Operating cash flow was healthy at ₹313.40 lacs.
The strong YoY profit growth and positive cash generation are encouraging signs, but the deeply eroded shareholder reserves and sharp rise in debt signal underlying balance-sheet weakness. Retail investors should view this as a mixed picture — improving operations but fragile equity base — and watch whether revenue momentum and debt levels stabilize in coming quarters.