Rupa & Company reported its audited standalone and consolidated financial results for the quarter and year ended March 31, 2026, recording a standalone net profit of ₹3,605.52 lakhs for Q4 FY26 and ₹7,192.84 lakhs for the full year. The Board of Directors, at their meeting held on May 26, 2026, recommended a final dividend of ₹3 per equity share (300%) for the financial year ended March 31, 2026, subject to shareholder approval at the ensuing Annual General Meeting. The statutory auditors, M/s. Singhi & Co., issued an unmodified opinion on both the standalone and consolidated financial results.

Financial Performance

On a standalone basis, revenue from operations for Q4 FY26 rose to ₹44,226.42 lakhs, compared to ₹41,265.89 lakhs in Q4 FY25. For the full year FY26, standalone revenue from operations stood at ₹1,25,947.61 lakhs against ₹1,22,718.49 lakhs in FY25. Profit before tax (after exceptional items) for the full year was ₹9,699.58 lakhs, while total tax expense was ₹2,506.74 lakhs. Basic and diluted earnings per share on a standalone basis stood at ₹9.04 for FY26, compared to ₹10.40 in FY25.

The following table summarises the key standalone financial metrics:

• not annualised

Consolidated Financial Performance

On a consolidated basis, the Group — comprising Rupa & Company Limited and its wholly owned subsidiaries Imoogi Fashions Private Limited, Euro Fashion Inners International Private Limited, Oban Fashions Private Limited, and Rupa Bangladesh Private Limited — reported revenue from operations of ₹44,149.92 lakhs for Q4 FY26 and ₹1,25,910.26 lakhs for FY26. Consolidated net profit for Q4 FY26 was ₹3,620.88 lakhs, and ₹7,248.78 lakhs for the full year. Basic and diluted EPS on a consolidated basis stood at ₹9.12 for FY26, compared to ₹10.47 in FY25.

• not annualised

Balance Sheet Highlights

As at March 31, 2026, standalone total assets stood at ₹1,60,712.88 lakhs, up from ₹1,50,371.94 lakhs as at March 31, 2025. Total equity on a standalone basis was ₹1,05,946.24 lakhs, with other equity at ₹1,05,149.95 lakhs. On a consolidated basis, total assets were ₹1,61,441.00 lakhs and total equity was ₹1,06,611.08 lakhs. Current borrowings on a standalone basis increased to ₹24,769.26 lakhs from ₹22,332.82 lakhs in the prior year, while cash and cash equivalents declined to ₹354.62 lakhs from ₹2,080.17 lakhs.

Exceptional Items and Operational Notes

The financial results include exceptional items aggregating to ₹294.68 lakhs in Q4 FY26 and ₹561.78 lakhs for the full year FY26. These comprise ₹236.46 lakhs towards settlement of Entry Tax liability under the West Bengal Sales Tax (Settlement of Dispute) Act, 2025, and ₹58.22 lakhs towards impairment of certain Property, Plant and Equipment. An incremental liability of ₹110.10 lakhs arising from past service cost was recognised as an exceptional item for the quarter ended December 31, 2025, following the implementation of the New Labour Codes effective November 21, 2025. Additionally, during the quarter ended June 2025, the company recognised ₹157.00 lakhs as an exceptional item pursuant to settlement with a creditor of an erstwhile licensed brand undertaking, the licence for which has since been surrendered.

The company's business activity falls within a single primary business segment — Hosiery and related services — and accordingly no separate segment disclosures have been made. During the quarter ended June 2025, the parent company divested its entire stake in wholly owned subsidiary Rupa Fashions Pvt Ltd.

Board Decisions and Key Appointments

At the Board meeting held on May 26, 2026, several governance and administrative decisions were taken in addition to the approval of financial results. The Board approved the re-appointment of M/s. S S Kothari Mehta & Co. LLP as Internal Auditor for FY2026-27. It also approved the re-appointment of Mr. Vikash Agarwal (DIN: 00230728) as Whole-time Director for a further period of five years with effect from May 23, 2027, and the re-appointment of Mr. Sunil Rewachand Chandiramani (DIN: 00524035) as Non-Executive Independent Director for a second term of five consecutive years with effect from May 23, 2027, both subject to shareholder approval. Mr. Sumit Khowala (ICSI Membership No. A25299), Chief Financial Officer, was appointed as Compliance Officer (Key Managerial Personnel) with effect from May 26, 2026.

Rupa & Company Limited has fulfilled its regulatory disclosure obligations by publishing newspaper advertisements on April 28, 2026, in accordance with SEBI regulations. The company submitted the required documentation to both the National Stock Exchange of India Limited and BSE Limited, demonstrating its commitment to regulatory compliance and transparency.

Regulatory Compliance Details

The disclosure was made pursuant to Regulations 30 and 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. These regulations mandate that listed companies publish specific information in newspapers to ensure transparency and investor awareness.

Saksham Niveshak Campaign

The newspaper advertisements specifically addressed the "Saksham Niveshak" - Second 100 Days Campaign initiated by the Investor Education and Protection Fund Authority. This campaign represents a significant initiative aimed at enhancing investor education and protection measures across the Indian financial market.

Special Window for Securities Transfer

The advertisements also covered the Special Window for Transfer and Dematerialisation of physical securities. This facility provides investors with an opportunity to convert their physical securities into electronic form, enhancing the safety and convenience of holding securities.

Documentation and Authorization

The regulatory filing was digitally signed by Ramesh Agarwal, Whole-time Director of Rupa & Company Limited, on April 28, 2026, at 18:00:52 +05'30'. The digital signatures were applied to ensure the authenticity and integrity of the submitted documents. The company has requested both stock exchanges to take the disclosure on record, completing the mandatory compliance process.