Unaudited Standalone and Consolidated Financial Results for the Quarter and Half Year ended 30.09.2025

Going-concern doubtQualified audit opinionEmphasis of matterNet loss reportedContingent liabilities increasedDebt to equity above the thresholdResults View source PDF Explain this filing

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▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.

Price reactionminutes from the announcement price · days from the prior close

-1.8%Reaction day

₹2.20

prior close

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announcement price

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Nifty Microcap 250market · in no size index; the smallest one is used-0.1%-1.7% vs market

Garments & Apparels peers, median of 37sector+0.0%-1.8% vs sector

On the reaction day the stock moved 1.7 pts less than Nifty Microcap 250 and 1.8 pts less than its Garments & Apparels peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

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Reaction day

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Next day

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UpDownMarket · Nifty Microcap 250Sector · Garments & Apparels peers, median of 37Pending

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AI summary

Samtex Fashions reported essentially no business activity for the quarter and half year ended September 30, 2025, with revenue from operations being nil and only marginal other income (Rs 1.18 lakh in Q2, Rs 3.13 lakh in H1). The company posted a standalone net loss of Rs 16.29 lakh for H1 FY26 (vs Rs 14.24 lakh loss in H1 FY25) and a consolidated net loss of Rs 20.55 lakh. Total equity is deeply negative — standalone at -Rs 14.98 lakh and consolidated at -Rs 23,968.94 lakh — indicating completely eroded net worth. The auditor (Kapil Kumar & Co.) issued a qualified conclusion and a separate 'Material Uncertainty Related to Going Concern' paragraph, noting that no manufacturing has been carried out since FY19, current liabilities far exceed current assets, and the wholly-owned subsidiary SSA International's loans are non-performing with Samtex's Rs 807.46 crore corporate guarantee invoked.

Likely market impact

Extremely negative for shareholders. The going-concern qualification, negative net worth, Rs 807+ crore corporate guarantee exposure on a defaulting subsidiary, wilful defaulter tag from IDBI Bank, and SARFAESI/DRT proceedings mean the equity is effectively worthless and the stock carries severe risk of suspension or delisting.