Arur Footwear Limited (formerly known as SR Industries Limited) has submitted its un-audited financial results for the first quarter of fiscal year 2027 (Q1FY27) to the Bombay Stock Exchange (BSE). The filing, dated August 15, 2026, covers the period ending June 30, 2026.

The submission was made in compliance with Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company confirmed that the results were published in the newspapers ‘Financial Express’ (English) and ‘Jansatta’ (Hindi) on the same date.

Filing Details

The document is a standard regulatory notice confirming the publication of results rather than a detailed earnings release. It includes the company’s Corporate Identification Number (CIN: L29246PB1989PLC009531) and script code (513515).

Key details from the filing:

• Company Name: Arur Footwear Limited (Formerly SR Industries Ltd.)
• Quarter: Q1FY27 (Ended June 30, 2026)
• Filing Date: August 15, 2026
• Regulatory Reference: Regulation 47 of SEBI LODR Regulations, 2015
• Status: Rehabilitated from Corporate Insolvency Resolution Process

The filing was signed by Nidhi Pathak, Company Secretary and Compliance Officer. No financial performance indicators, such as revenue, net profit, or EBITDA, were disclosed in this specific communication to the exchange.

Arur Footwear Limited (formerly S R Industries Limited) reported a standalone net loss of ₹14.64 lakh for the quarter ended June 30, 2026 (Q1FY26). This marks a reversal from the ₹38.19 lakh profit recorded in the preceding quarter (Q4FY26) and widens the loss compared to the ₹18.85 lakh deficit posted in Q1FY25.

The company’s operational revenue declined sharply to ₹0.18 lakh in Q1FY26, down from ₹1.50 lakh in Q4FY26 and ₹2.11 lakh in the same quarter last year. Total revenue, which includes other income, stood at ₹2.29 lakh, compared to ₹2.70 lakh in the previous quarter and ₹2.11 lakh year-on-year.

Financial Performance Overview

The company incurred total expenses of ₹16.93 lakh during the quarter. Key expense components included employee benefit expenses of ₹7.72 lakh, finance costs of ₹3.08 lakh, and other expenses of ₹6.08 lakh. Notably, the cost of material consumed was nil, while changes in stock levels contributed ₹0.05 lakh to expenses.

Note: Negative expenses in Q4FY26 reflect accounting adjustments or reversals as per the filed statement.

What the Numbers Show

Other income constituted the majority of the company’s total revenue in Q1FY26. With other income at ₹2.11 lakh against operational revenue of just ₹0.18 lakh, non-operating sources accounted for approximately 92% of total revenue. This divergence highlights a significant reliance on non-core income streams during a period of minimal operational activity.

Corporate Actions and Audit

The Board of Directors approved the unaudited standalone financial results at a meeting held on August 14, 2026. The statutory auditors, M/s. Krishan Rakesh & Co., issued a limited review report on the quarterly results. The company noted that Ind AS 116 (Leases) was applied with no accounting adjustments or impact on the standalone financial statements.

Arur Footwear Limited operates in the manufacturing and trading of footwear segment. The paid-up equity share capital remained unchanged at ₹1,967.35 lakh. The basic earnings per share for the quarter were negative ₹0.07, compared to positive ₹0.19 in Q4FY26 and negative ₹0.10 in Q1FY25.