Unaudited Financial Results for the quarter and half year ended 30th September, 2025
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Lehar Footwears Limited (Scrip Code: 532829) submitted its unaudited standalone financial results for the quarter and half year ended September 30, 2025, approved by the Board on November 10, 2025. Limited review was performed by A Bafna & Co (FRN: O03660C), which issued an unqualified report with no qualifications or emphasis of matter. For H1 FY26, the company reported Profit Before Tax of approximately ₹1,980 lakhs and Profit After Tax of around ₹1,456 lakhs, showing strong year-on-year growth versus the restated H1 FY25 figures. Two reporting segments were disclosed — Footwear, Accessories & others, and Toolkit & Others — with combined segment revenue for H1 FY26 of roughly ₹193 crores. Prior period figures were retrospectively restated following a change in accounting policy, under which government capital subsidies are now deducted directly from the carrying value of the related asset instead of being treated as deferred income. The auditor noted no material misstatement and management confirmed the change has no impact on net profit.
Strong profit growth signals improved operational performance and may support positive investor sentiment. The retrospective accounting policy change has nil impact on net profit as confirmed by management, so the headline growth story remains intact.