Campus Activewear reported a net profit of ₹26.14 crore for the quarter ended June 30, 2026 (Q1FY27), representing a 17.7% year-on-year increase from ₹22.20 crore in Q1FY26. The footwear manufacturer's revenue from operations rose 12.2% to ₹385.20 crore, up from ₹343.27 crore in the prior-year period, driven by sustained demand in its core footwear segment. EBITDA for the quarter came in at ₹546M, compared to ₹493M in Q1FY26, while EBITDA margin stood at 14.2% versus 14.35% in the year-ago period.

The Board of Directors approved the unaudited financial results on August 6, 2026, following a review by statutory auditors M/s B S R and Co., Chartered Accountants. The results were prepared in accordance with Indian Accounting Standard 34 (Ind AS 34) and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company operates within a single reporting segment: "Footwear and its related products," as per Ind AS 108 guidelines.

Financial Performance

The following table summarizes the key financial metrics for Q1FY27 compared to Q1FY26:

Revenue growth outpaced expense inflation slightly, allowing pre-tax profits to expand by 16.2% to ₹35.29 crore. Other income contributed ₹8.04 crore, up from ₹6.14 crore in Q1FY26, adding marginally to total income. Finance costs declined modestly to ₹4.81 crore from ₹4.91 crore in the previous year's quarter.

What the Numbers Show

The improvement in net profit was primarily operational, stemming from top-line growth rather than one-time gains. While cost of materials consumed increased significantly to ₹257.10 crore from ₹191.10 crore, this was partially offset by a favorable change in inventories of ₹93.46 crore compared to ₹40.64 crore in Q1FY26. This inventory adjustment suggests improved stock management or timing differences in procurement, contributing positively to the bottom line without requiring proportional revenue generation. The marginal compression in EBITDA margin to 14.2% from 14.35% reflects the slightly higher cost base relative to revenue growth.

Dividend and Corporate Actions

The Board had previously recommended a final dividend of ₹1.50 per equity share for FY26, subject to shareholder approval at the Annual General Meeting. The record date for this dividend is fixed as July 31, 2026. Paid-up equity share capital stands at ₹152.83 crore, reflecting minimal changes from ₹152.80 crore at the end of FY26.

The company noted no material incremental liability under the new Labour Codes effective November 21, 2025, which consolidated 29 existing labor legislations. Management continues to monitor government clarifications on these codes to ensure appropriate accounting treatment as needed. No subsidiaries, associates, or joint ventures exist as of June 30, 2026, eliminating the need for consolidated financial statements.

Campus Activewear will host an earnings call with analysts and investors on Thursday, August 6, 2026, at 4:30 PM IST to discuss its financial results for the first quarter of fiscal year 2027 (Q1FY27). The call follows the Board of Directors' meeting scheduled for the same day to review the quarterly performance.

Earnings Call Details

The company disclosed the schedule under Regulation 30 read with Schedule III of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The session is designed to provide stakeholders with insights into the company's operational and financial standing for the quarter ended June 30, 2026.

Investors are advised to pre-register via the provided link to avoid wait times during the dial-in process. The call will commence with opening comments on earnings performance, followed by an interactive question-and-answer session.

Management Participation

The Campus Activewear management team representing the company at the call includes:

• Nikhil Aggarwal, Whole-time Director & CEO
• Uplaksh Tewary, Chief Operating Officer

Company Overview

Campus Activewear Limited is one of India's largest sports and athleisure footwear brands by value and volume. Introduced in 2005, the brand holds approximately 17% market share in the Indian branded sports and athleisure footwear industry. As of March 31, 2026, the company operated 7 manufacturing facilities with an installed annual assembly capacity of 30.7 million pairs. Its distribution network includes over 260 distributors servicing more than 30,000 retailers across 800+ districts, alongside a direct sales force covering approximately 17,000 retailers. The company also operates over 300 Experience Brand Outlets (EBOs) through company-operated and franchise models.