| Particulars | Apr–Oct 2026 Current Period (₹) | Apr–Oct 2025 Previous Period (₹) | Change |
|---|---|---|---|
| INCOME | |||
| ▾Direct Income | |||
| Sales — Cotton Fabric | 52,34,567.00 | 45,12,000.00 | +16.0% |
| Sales — Synthetic Fabric | 24,56,789.00 | 19,87,000.00 | +23.6% |
| Export Sales | 7,65,433.00 | 5,42,000.00 | +41.2% |
| Gross Revenue | 84,56,789.00 | 70,41,000.00 | +20.1% |
| COST OF GOODS SOLD | |||
| ▾Direct Expenses | |||
| Raw Material — Cotton | 28,45,000.00 | 24,56,000.00 | +15.8% |
| Raw Material — Synthetic | 11,23,456.00 | 9,87,000.00 | +13.8% |
| Direct Labour | 8,56,000.00 | 7,23,000.00 | +18.4% |
| Manufacturing Overheads | 4,10,111.00 | 3,78,000.00 | +8.5% |
| Total COGS | 52,34,567.00 | 45,44,000.00 | +15.2% |
| GROSS PROFIT | 32,22,222.00 | 24,97,000.00 | +28.0% |
| OPERATING EXPENSES | |||
| ▾Indirect Expenses | |||
| Employee Salaries | 8,45,000.00 | 7,12,000.00 | +18.7% |
| Office Rent | 4,20,000.00 | 4,20,000.00 | 0.0% |
| Electricity & Utilities | 98,456.00 | 87,000.00 | +13.2% |
| Marketing & Ads | 1,45,000.00 | 98,000.00 | +47.9% |
| Depreciation | 1,65,000.00 | 1,48,000.00 | +11.5% |
| Bank Charges & Interest | 45,000.00 | 52,000.00 | -13.5% |
| Other Indirect Expenses | 1,05,000.00 | 85,000.00 | +23.5% |
| Total Operating Expenses | 18,23,456.00 | 16,02,000.00 | +13.8% |
| NET PROFIT (PAT) | 13,98,766.00 | 8,95,000.00 | +26.0% |
Marketing spend grew 47.9% YoY — verify ROI. Gross margin improved by 1.6 pp. Cotton raw material costs outpacing revenue growth slightly.