Pursuant to regulation 33 of SEBI (LODR), 2015 -Unaudited half yearly financials as on 30th September, 2025
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Vashishtha Luxury Fashion Limited, an exporter of high-end fashion garments and embroidery products, reported its first set of results as a listed company after its September 2025 IPO on the BSE SME platform. Standalone revenue from operations for H1 FY26 stood at ₹683.76 lakhs with a profit after tax of ₹103.10 lakhs (EPS of ₹4.37). Consolidated results were broadly similar with PAT of ₹111.23 lakhs and EPS of ₹4.72. The IPO raised ₹887.11 lakhs, which is visible in a sharp jump in cash and bank balances (from ₹1.93 lakhs to ₹666.33 lakhs standalone) and reserves. Short-term borrowings were fully repaid, falling to zero. Auditor SMNK & Co issued a clean limited review report with no qualifications. However, consolidated cash flow from operations was negative at ₹-119.69 lakhs, indicating the core business is still consuming cash.
For shareholders, this is the company's debut listed results — headline profits look healthy, but the negative operating cash flow is a concern as it shows the business is not yet self-funding from operations. The strong cash position is largely IPO-driven, so investors should track whether operational cash flow turns positive in coming periods.