ARITAS Vinyl Limited Announces Unaudited H1 FY26 Financial Results
ARITAS Vinyl Limited announced unaudited standalone financial results for H1 FY26 ended September 30, 2025, approved by the Board on February 14, 2026. The company reported total assets of Rs. 10,079.41 lakhs, up from Rs. 9,526.30 lakhs previously, with shareholders funds increasing to Rs. 2,341.32 lakhs. Current assets grew to Rs. 8,303.66 lakhs, driven by inventories of Rs. 4,774.11 lakhs and trade receivables of Rs. 2,777.15 lakhs.
*this image is generated using AI for illustrative purposes only.
ARITAS Vinyl Limited, a manufacturer of PVC leather cloth, has announced its unaudited standalone financial results for the half-year ended September 30, 2025. The Board of Directors considered and approved the financial results during their meeting held on Saturday, February 14, 2026, as per the regulatory requirements under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
Financial Position Overview
The company's balance sheet demonstrates a solid financial position with total assets increasing to Rs. 10,079.41 lakhs as of September 30, 2025, compared to Rs. 9,526.30 lakhs in the previous period. The financial structure shows a balanced composition of equity, liabilities, and assets across various categories.
| Balance Sheet Summary: | Sep 30, 2025 (Rs. Lakhs) | Previous Period (Rs. Lakhs) |
|---|---|---|
| Total Assets: | 10,079.41 | 9,526.30 |
| Shareholders Funds: | 2,341.32 | 2,052.78 |
| Share Capital: | 1,269.01 | 1,269.01 |
| Reserves & Surplus: | 1,072.31 | 783.77 |
Asset Composition
The company's asset base comprises both current and non-current assets. Current assets form a significant portion of the total assets at Rs. 8,303.66 lakhs, compared to Rs. 7,722.09 lakhs in the previous period. Inventories constitute the largest component of current assets at Rs. 4,774.11 lakhs, followed by trade receivables at Rs. 2,777.15 lakhs.
| Current Assets Breakdown: | Sep 30, 2025 (Rs. Lakhs) | Previous Period (Rs. Lakhs) |
|---|---|---|
| Inventories: | 4,774.11 | 4,469.45 |
| Trade Receivables: | 2,777.15 | 2,664.78 |
| Cash and Bank Balance: | 65.07 | 54.89 |
| Other Current Assets: | 603.81 | 514.04 |
Liabilities Structure
The company's liability structure includes both current and non-current liabilities. Current liabilities amount to Rs. 6,207.53 lakhs, with short-term borrowings representing a major component at Rs. 2,630.90 lakhs. Trade payables constitute another significant portion, totaling Rs. 2,736.26 lakhs when combining dues to micro enterprises and other creditors.
Cash Flow Performance
The cash flow statement reveals the company's operational and financial activities for the period. Net cash flow from operating activities shows a negative Rs. 52.86 lakhs, while financing activities generated a positive cash flow of Rs. 80.93 lakhs. The company's cash and cash equivalents increased to Rs. 65.07 lakhs from Rs. 54.89 lakhs.
| Cash Flow Summary: | Sep 30, 2025 (Rs. Lakhs) | Previous Period (Rs. Lakhs) |
|---|---|---|
| Operating Activities: | (52.86) | 877.75 |
| Investing Activities: | (17.89) | (81.15) |
| Financing Activities: | 80.93 | (829.87) |
| Net Cash & Equivalents: | 65.07 | 54.89 |
Auditor's Review
Pushpendra Gupta & Associates, Chartered Accountants, conducted a limited review of the unaudited financial results. The auditors noted certain limitations in their review, including inability to comment on physical verification of inventory and property, plant & equipment, as well as pending confirmation and reconciliation of debtors, creditors, and advances balances. Despite these observations, the auditors concluded that nothing came to their attention suggesting material misstatements in the financial results.
The company, headquartered in Ahmedabad, Gujarat, operates under CIN U19200GJ2020PLC113437 and is listed on BSE with scrip code 544683 and trading symbol ARITAS.
16
