Omfurn India Limited has released its audited standalone financial results for the half year and full year ended March 31, 2026, as approved by its Board of Directors at a meeting held on 9th May 2026. The results were prepared in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and carry an unmodified audit opinion from statutory auditors M/s Ashok Shetty & Co., Chartered Accountants (FRN: 0117134W).

Revenue and Profitability Performance

For the full year ended March 31, 2026, Omfurn India recorded revenue from operations of ₹8,640.86 lakh, compared to ₹8,412.59 lakh in the year ended March 31, 2025. Total revenue, including other income of ₹72.66 lakh (FY25: ₹150.55 lakh), stood at ₹8,713.52 lakh against ₹8,563.13 lakh in the prior year. Profit before tax for FY26 was ₹880.47 lakh, marginally higher than ₹870.26 lakh in FY25. After total tax expenses of ₹250.72 lakh (FY25: ₹227.10 lakh), net profit for the year came in at ₹629.75 lakh versus ₹643.16 lakh in the previous year.

The following table summarises the key income statement metrics for the full year and the second half year:

Key Expense Breakdown

On the expenditure side, cost of materials consumed for FY26 was ₹6,451.01 lakh compared to ₹5,766.30 lakh in FY25. Employee benefit expenses rose to ₹1,021.05 lakh from ₹909.65 lakh. Finance costs stood at ₹173.65 lakh (FY25: ₹158.64 lakh), while depreciation and amortisation expense was ₹274.72 lakh against ₹251.21 lakh in the prior year. Other expenses for FY26 were ₹527.66 lakh compared to ₹396.01 lakh in FY25. Basic and diluted EPS for FY26 is calculated on the basis of 1,17,74,400 equity shares.

Balance Sheet Highlights

As at March 31, 2026, total assets stood at ₹9,969.67 lakh compared to ₹9,459.98 lakh as at March 31, 2025. Shareholders' funds increased to ₹6,606.71 lakh from ₹5,876.92 lakh, supported by reserves and surplus of ₹5,328.00 lakh (FY25: ₹4,699.48 lakh) and share capital of ₹1,177.44 lakh. A share warrant application money of ₹101.27 lakh was also recorded during the year.

Cash Flow Summary

The cash flow statement for the year ended March 31, 2026 reflects net cash used in operating activities of ₹751.52 lakh, compared to net cash generated of ₹539.54 lakh in the prior year. Net cash used in investing activities was ₹309.01 lakh (FY25: ₹1,045.61 lakh), primarily on account of purchase of fixed assets amounting to ₹352.42 lakh. Net cash used in financing activities was ₹153.33 lakh. Cash and cash equivalents at the end of the period stood at ₹577.35 lakh, compared to ₹1,791.21 lakh at the beginning of the year.

Share Warrants and Segment Information

During the previous year, the company had offered 4,17,600 convertible equity share warrants at ₹97/- per warrant (including a premium of ₹87/- each) on a preferential basis to promoter and promoter group allottees, with a face value of ₹10/- each. The last date for conversion is 24th November 2026. During the year under consideration, share warrant application money to the tune of ₹1.01 Cr has been received. The company operates within a single primary business segment — manufacturing and supply of furniture items and related services — and operates solely in the Indian market, with no geographic or secondary segment reporting required under AS-17.

Omfurn India Limited has submitted its Statement of Deviation or Variation in Utilisation of Funds under Regulation 32 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and SEBI Circular No. CIR/CFD/CMD1/162/2019 dated December 24, 2019, for the half year ended 31st March, 2026. The statements were reviewed by the Audit Committee and taken on record by the Board at their respective meetings held on 9th May, 2026. The company has confirmed that there is no deviation or variation in the use of funds raised through either its Further Public Offer or its Preferential Issue.

Further Public Offer: Full Utilisation Confirmed

Omfurn India raised Rs. 27 Crores through a Further Public Offer (FPO) on 28th March, 2024. As of 31st March, 2026, the company reports no deviation in the utilisation of these funds. The following table details the allocation and utilisation of FPO proceeds across all stated objects:

All FPO proceeds have been fully deployed as per the originally stated objects, with no modifications to any allocation and no deviation reported for any object.

Preferential Issue: Funds Raised but Unutilised

In addition to the FPO, Omfurn India raised Rs. 101.27 lakhs through a Preferential Issue on 24th May, 2025. The report filed for the half year ended 31st March, 2026, confirms that no deviation or variation has occurred in the use of these funds. The details are as follows:

The entire amount of Rs. 101.27 lakhs raised through the Preferential Issue remains unutilised as of 31st March, 2026. The company has reported no deviation in the purpose or amount for this fund-raising exercise.

Regulatory Compliance and Board Oversight

Both annexures forming part of the Regulation 32 disclosure were signed by Mahendra C Vishwakarma, Whole Time Director, on 9th May, 2026. The filing was submitted to the National Stock Exchange of India Limited by Company Secretary Dhara Pratik Shah. No monitoring agency has been appointed for either the FPO or the Preferential Issue, as indicated in both statements. The disclosures confirm that Omfurn India remains compliant with its stated fund utilisation objectives for the reporting period.