Binayak Tex Processors Reports Standalone Results for Quarter Ended March 31, 2026; Audit Confirms Unmodified Opinion
Binayak Tex Processors Limited has released its standalone unaudited results for the quarter and year ended March 31, 2026. The company's Board of Directors reviewed and approved the financial statements alongside the audit report for the quarter and full year.Key financial metrics for the period ending March 31, 2026, show the following performance indicators:
| Particulars | Quarter Ended 31.03.2026 | Ended 31.03.2025 |
|---|---|---|
| Total Income from Operations (Net) | 6,299.91 | 5,863.66 |
| Net Profit (Loss) for the period after tax (after Exceptional items) | (95.11) | 190.51 |
The company's financial position as of March 31, 2026, includes an Equity Share Capital of 71.13 and Reserves (excluding Revaluation Reserve) of 9,772.43. Earnings Per Share (EPS) for the quarter ended March 31, 2026, stood at (1), while it was 26.78 for the previous period ending March 31, 2025.
Audit and Operational Updates
Statutory Auditors Sundarlal Desai & Kanodia Chartered Accountants confirmed that they issued audit reports with an Unmodified Opinion on the audited financial results for the period ended March 31, 2026. The company's Board of Directors, in a meeting held on May 25, 2026, approved these audited financials and appointed Sark and Associates LLP as a Secretarial Auditor.The company operates in textile manufacturing. Management noted that the financial results for the quarter are balancing figures derived from both audited full-year data (ending March 31, 2026) and unaudited published data (up to December 31, 2025).
Key Financial Movements and Notes
During the reporting period, a significant operational change was adopted regarding employee benefits. The company switched its method of accounting for gratuity liability from a cash basis to an actuarial valuation basis in accordance with applicable Accounting Standards. Accordingly, the gratuity liability was recognized at Rs. 269.13 Lakhs based on the independent actuary's valuation as of the balance sheet date.The impact of adopting the actuarial valuation for gratuity liability, which is a first-time change, was recognized in the Statement of Profit and Loss for the year as an exceptional item.
Working Capital and Assets Overview
A review of the company’s working capital and assets at the end of the reporting periods highlights changes across various categories:| Particulars | As at 31.03.2026 (Rs.) | As at 31.03.2025 (Audited) |
|---|---|---|
| Property, Plant and Equipment | 7,004.50 | 7,081.03 |
| Capital work-in-progress | 319.40 | N/A |
| Financial Assets (Loans) | 1,063.43 | 983.75 |
| Inventories (Current Assets) | 2,794.31 | 3,323.39 |
The company recorded current liabilities of Rs. 2,61 in the reporting period, compared to Rs. 2,35 in the previous year, which includes financial liabilities such as borrowings and trade payables.
Stock Price Movement
Shares of Binayak Tex Processors Ltd settled at ₹1895.25 on Tuesday, marking a solid 5.00% increase in value. The stock remained completely locked at this price throughout the session, as its intraday high and low were identical.Disclaimer: Due care and diligence have been taken in compiling and presenting news and market-related content. However, errors or omissions may arise despite such efforts.
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