Interim report
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Ref. No. AL/SECT/2026-27/78 October 28, 2026 BSE Limited LisƟng Dept. / Dept. of Corporate Services, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400 001. Security Code : 500101 Security ID : ARVIND NaƟonal Stock Exchange of India Ltd. LisƟng Dept., Exchange Plaza, 5th Floor, Plot No. C/1, G. Block, Bandra-Kurla Complex, Bandra (E), Mumbai - 400 051. Symbol : ARVIND Dear Sir / Madam, Subject: Outcome of the Board Meeting With reference to the capƟoned subject, we hereby inform that the Board of Directors of the Company in its meeƟng held today i.e. October 28, 2026, has approved the Unaudited Standalone and Consolidated Financial Results of the Company for the quarter and half year ended on September 30, 2026, along with the Limited Review reports of Auditors thereon pursuant to RegulaƟon 33 of SEBI (LisƟng ObligaƟons and Disclosure Requirements) RegulaƟons 2015 (“SEBI LODR RegulaƟons”). Copy of the said Unaudited Standalone and Consolidated Financial Results along with the Limited Review reports of Auditors thereon are enclosed herewith. Press Release and PresentaƟon in respect of the said financial results are also enclosed herewith. The Board MeeƟng commenced at 10:30 A.M. and concluded at 12:15 P .M. The above disclosure is being made available on the Company’s website at www.arvind.com. We request you to take the same on record. Thanking you, Yours faithfully, For Arvind Limited Pritesh Shah Company Secretary Encl. - As above
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PRESS RELEASE Arvind posts all time high quarterly Revenue and EBITDA supported by strong momentum in Advanced Material Business, Headwind in cost persists! Highlights for Q2 FY27 (Comparison on a YoY basis): Consolidated Revenue & EBITDA are at ₹2919 & ₹331 Cr, a growth of 23% & 27% respectively AMB India revenue and EBITDA grew 23% and 29% respectively with 14% margin Greenfield garmenting facility at Varanasi goes live, to add ₹250 Cr in revenue at full utilization Arvind’s credit rating upgraded by one notch from “AA-” to “AA with a stable outlook”. Ahmedabad, 28th October 2026: Arvind Ltd, India's leading textile, apparel and technical textile company, today announced its financial results for second quarter and half year ended 30 September 2026. The results reflect continuation of strong demand scenario and resilient performance across key business segments. ₹ in Cr Particulars Q2 FY26 Q2 FY27 YoY Change H1 FY26 H1 FY27 YoY Change Revenue 2371 2919 23% 4377 5420 24% EBITDA 262 331 27% 448 590 32% EBITDA % 11.0% 11.4% 40 bps 10.2% 10.9% 70 bps PAT 107 123 16% 161 204 26% The first half was impacted by Middle East-led volatility in energy, freight and input costs, while demand in key Western markets remained cautious. As the quarter progressed, India benefited from a more favourable trade position and stronger festive order inflows. Backed by our integrated textile value chain and growing Advanced Materials business, we delivered healthy growth while maintaining stable margins. Business highlights for Q2 FY27 (Comparison on YoY basis) The quarter witnessed healthy volume momentum across AMB and some of the textile businesses, supported by strong execution, higher vertical integration and portfolio addition. Denim fabric volumes crossed 18 Mn metres, registering growth of 19%, driven by higher demand while Woven fabric volumes stood at 34 Mn metres Garmenting volumes registered 11 Mn pieces for the second time, recording 3% growth. In AMB, Protective Gear [HP] segments witnessing robust traction as we continue to invest in capability building including new product development for the future Financial Highlights for Q2 FY27 (Comparison on YoY basis) Consolidated Revenue and EBITDA for the quarter stood at ₹ 2,919 Cr and ₹331 Cr, up 23% and 27 % respectively. While excluding Dalco-GFT, our Revenue and EBITDA stood at ₹2,663 Cr and ₹290 Cr, up by 12% and 11% respectively. During the quarter, Textile division reported revenue @ of ₹1,999 Cr, up 11%, with EBITDA of ₹ 190 Cr. However, EBITDA growth was curtailed due to rise in input cost led to net impact of ~75 bps in textile margins considering normalized base. Garmenting division reported revenue of ₹577 Cr, supported by 9% volume growth. AMB reported revenue of ₹805 Cr (up 81%) with EBITDA of ₹119 (up 97%) translating to margin of 15%. While India business grew by 23% and touched ₹550 Cr of revenue with ₹78 Cr EBITDA. Dalco-GFT contributed revenue of ₹ 256 Cr and EBITDA of ₹ 41 Cr during the quarter. EBITDA margin stood at 16% Quarterly Profit after tax (PAT) before exceptional item stood at ₹123 Cr, a growth of 16%. During the first half of FY 27, The company has spent about ₹372 Cr in various capex projects. @Reported revenue for textile division stood at ₹2146 Cr for Q2 FY27 & ₹4008 Cr for H1 FY27, the difference of ₹147 Cr (₹2146 - ₹1999) & ₹274 Cr (₹4008 - ₹3734) respectively represents inter segment sales between textile & Advance Materials business which is eliminated to present a fair picture
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Other Highlights The Company enhanced its global footprint during the quarter through the establishment of a European presence with a denim design and marketing hub in Amsterdam, the global centre of denim innovation and fashion helps improve network, strengthen customer engagement and supporting future growth opportunities in that market. During the quarter, the Company com missioned Phase 1 of its greenfield garment manufacturing facility in Varanasi, Uttar Pradesh. The project is expected to serve the global customer and support future growth. Care Rating has upgraded the credit rating of Arvind Ltd to AA with a stable outlook. Guidance for Q3 FY27 Raw material cost inflation continues to pressure margins, while ongoing global uncertainties and cautious consumer demand pose near -term challenges despite healthy demand trends in select end - use sectors. AMB India business demand is driven by industrial capex, infrastructure, mobility and specialty applications and expected to achieve ~18% Revenue and EBITDA growth with a stable margin of 14 - 15% Dalco integration is in full steam, capex programs are preponed to foster growth with 15%-16% margin. Textile segment is expected to achieve early double-digit revenue growth, while margin may remain at current levels due to elevated cost scenario. All ongoing capex programs are on track. Expected to cross ₹500 Cr in full year FY27. About Arvind Ltd: Arvind is a textile to retail conglomerate with focus on textiles, apparels, advanced materials, environmental solutions, tel ecom and Omni- channel commerce. Arvind Limited is an integrated solutions provider in textiles with strong fiber to fashion capabilities for a global customer base. It is also a design powerhouse implementing innovative concepts and generating intellectual property. It ranks amongst the top suppliers of fabric worldwide. The company strives every day to create opportunities beyond conventional boundaries and believes that the possibilities are endless. For more information, please visit https://www.arvind.com/ For further information please contact: Satya Prakash Mishra | Group Head - Investor Relations | (Mobile: 7036228882) | Satyaprakash.mishra@arvind.in Disclaimer: Certain statements contained in this document may be statements of future expectations and other forward-looking statements that are based on management ‘s current view and assumptions and involve known and unknown risks and uncertainties that could cause actual results, performance or events to differ materially from those expressed or implied in suc h statements. None of Arvind Limited or any of its affiliates, advisors or representatives shall have any liability whatsoever (in negligence or otherwise) for any loss howsoever arising from any use of this document or its content or otherwise arising in connection with this document. This document does not constitute an offer or invitation to purchase or subscribe for any shares and neither it nor any part of it shall form the basis of or be relied upon in connection with any contract or commitment whatsoever.
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Deloitte Haskins & Sells LLP Chartered Accountants 19th floor, Shapath-V S.G. Highway Ahmedabad-380 015 Gujarat, India Tel: +91 79 6682 7300 Fax: +91 79 6682 7 400 INDEPENDENT AUDITOR'S REVIEW REPORT ON THE INTERIM STANDALONE FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF ARVIND LIMITED 1. We have reviewed the accompanying Statement of Standalone Unaudited Financial Results of ARVIND LIMITED ("the Company"), for the quarter and half year ended September 30, 2026 ("the Statement"), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations"). 2. This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity', issued by the Institute of Chartered Accountants of India (ICAI). A review of interim financial information consists of making inquiries, primarily of the Company's personnel responsible for financial and accounting matters and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations including the manner in which it is to be disclosed, or that it contains any material misstatement. Place: Vadodara Date: October 28, 2026 For Deloitte Haskins & Sells LLP Chartered Accountants (Firm's Registration No. 117366W/W-100018) Hardik Sutaria Partner (Membership No. 116642) UDIN: 26116642MRULLY4574 Page 1 of 1 Regd. Office: One International Center, Tower 3, 32nd floor, Senapati Bapat Marg, Elphinstone Road (West), Mumbai-400 013, Maharashtra, India. Deloitte Haskins & Sells LLP is registered with Limited Liability having LLP identification No: AAB-8737
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www.arvind.com STATEMENT OF STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30 2026 Sr . Part iculars No. 1 Income from continuing operations (a) Revenue from operations (b) Othe r income Total Income 2 Expenses from continuing operat ions (a) Cost of materials consumed (b) Purchase of stock-i n- trade (c) Changes in inventories of finished goods, work-in-p rogress and stock-in-trade (d) Projec t expenses (e) Employee benef it expenses (fl Finance costs (g) Depreciat ion and amortis ation expe nses (h) Ot her expenses Total Expenses 3 Profit before Exceptional Items and Tax from continuing operations (1-2) 4 Except ional Ite ms (net of tax) (Refe r Not e 3) 5 Profit before tax from continuing operations (3+4) 6 Tax Expense : - Curre nt Tax - Short/(Exc ess) provis ion of earlier yea rs - Deferred Tax Charge/(Credi t ) Total Tax Expense 7 Profit/ (Loss) for the period from continuing operations (5-6) 8 Profit before tax from discontinued ope rations (Refe r Note 4) 9 Tax Expense of discontinued operatio ns 10 Profi t for the period from discont inued operations after Tax (8 - 9) 11 Profit/(Loss ) for the period/year (7+10) 12 Other Comprehensive Income/(Loss) (net of tax) (a) Items that will not be reclassified to profit and loss (i) Equity I nstruments t hro ugh Othe r Comprehen sive Income (FVOCI) (ii) Remeasureme nt gai n/(lo ss) of defined benefit plan (iii) Income tax re lated to item s (i) above (b) Items that will be reclassified to profit and loss ( i) Effect ive port ion of gain/( loss) on cash flow hedges ( ii) Income tax rel ated to it em (i) above Other Comprehensive Income/(Loss) (net of ta x ) 13 Total Comprehensive Income for the period/year (11+12) 14 Paid-up Equity Sha re Capi ta l (Face Value ~ 10/- per share) 15 Other Equit y 16 Earnings per Share in ~ - (Not Annualised) Continu ing Operations : - Basic - Diluted Discontinued Ope rations : - Basic - Dil ut ed Continuing and Discontinued Operations : - Basic - Dil uted (See accompanying notes to t he Standalone Financial Results) REGISTERED OFFICE : Arvind Limited Naroda Road, Ahmedabad - 382 345, Gujarat, India. Phone : +91 79 6826 8000 I Email: info(c\_arvind.in CIN: L 17119GJ1931 PLC000093 Quarter Ended 30.09 .2026 30.06.2026 Una udited Unaudited 2,145.72 1,827 .06 19.49 16.16 2,165.21 1,843.22 1,001.64 907.54 185.09 94.44 (44.83) (76.41) 12.76 5.45 240.16 231.12 42.71 36.08 56.26 56.26 563 .90 538.97 2,057.69 1,793.45 107 .52 49 .77 29 .28 136 .80 49.77 28 .78 11. 58 (0 .25) 0.90 28.53 12.48 108.27 37 .29 108 .27 37.29 13.79 (2 .33) (2.34) (1.39) 0.59 2 .54 33 .82 (0.64) (8.5 1 l 11.97 23 .56 120.24 60.85 272 .04 262.14 4.07 1.42 4 .06 1.42 4 .07 1.42 4 .06 1.42 [~ in Cro res except per share data] Half Year Ended Year Ended 30 .09.2025 30 .09.2026 30 .09 .2025 31.03.2026 Unaudited Unaudited Unaudi t ed Audited 1,8 0 1. 78 3,972.78 3,307.02 7,142.95 13 .50 35.65 24.71 67.82 1,815.28 4,008.43 3,331.73 7, 210.77 895.89 1,909.18 1,569.35 3,409.45 12 .65 279 .53 46.00 170 .46 (20.92) (121.24) (18 .02) (14.74) 10.57 18.21 14.79 31.94 229 .43 471.28 442.28 882.48 39 .75 78 .79 79.80 149 .36 54 .31 11 2.52 107.52 216 .64 490.59 1,102.87 943.68 1,998.96 1,712.27 3,851.14 3,185.40 6,844.55 103.01 157.29 146 .33 366. 22 29.28 (23.26) 103 .01 186.57 146.33 342.96 20.85 40.36 33.83 74.63 7.68 6.23 0.65 2 .87 8.57 27.08 41.01 36.70 90.88 75.93 145.56 109 .63 252.08 30.59 64.64 64.64 9.07 19.15 19.15 21.52 45 .49 45.49 97.45 145.56 155 . 12 297.57 13.79 (6.12) (4.67) (2 .08) (9 .35) 1.52 (0.80) 0 .50 2.35 (23.05) 36 .36 ( 19.95) (69 .50) 7.01 (9.15) 6 .23 18 .70 (20 .64) 35.53 (15.30) (57.80) 76.81 181.09 139.82 239.77 262. 12 272 .04 262.12 262. 12 2,809 .09 2.90 5.49 4 .1 9 9.62 2 .89 5.48 4 .18 9.61 0.83 1.74 1. 74 0.83 1. 74 1.74 3 .73 5.49 5.93 11. 36 3.72 5.48 5.92 11. 35
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·L ArVIno www.arvind.com Notes: 1 The above standalone unaudited financial results were reviewed by the Audit Committee and have been conside red and approved by the Board of Directors at thei r meeting held on October 28, 2026 . The same have been subjected to Limited Review by the Statutory Auditors. 2 The Government of India , vide Notification dated November 21, 2025, has notified The Code on Wages, 2019 , The Industrial Relations Code, 2020, the Code on Social Security , 2020 , and The Occupat ional Safety, Health and Working Conditions Code, 2020 (collectively referred to as "The Labour Codes") , which consolidate and replace existing multiple labour legislations . In accordance with Ind AS 19 - Employee benefits , changes to emp loyee benefit plans resulting from the new labour codes are treated as plan amendments, requiring im mediate recognition of past service cost as expense in the statement of profit and loss. This approach is consistent with the guidance issued by The Institute of Chartered Accountants of India. In view of this , th e Company has evaluated the impact and recognised past service costs amounting to ~ 25 .34 Crores which has been included unde r "Excep tional Items" in the standalone financ ial results for the year ended March 31, 2026 . The Company continues to monitor developments on the rules to be notified by regulatory authorities, including clarifications/ additional guidance from authorities and will continue to assess the accounting implications basis such developments / guidance . 3 Except ional items represent fol lowing : r~ in Croresl Particulars Quar ter Ended Half Year Ended Year Ended 30.09.2026 30.06 .2026 30.09 .2025 30.09.2026 30.09.2025 31.03.2026 (al Provision for imoairment of investments and loans (10.72) (bl Profit on Sale of Investments 2.61 (c) Statutory impact of new Labour Codes (Refer Note 2) (25.34 ) (d) Reversal of Impairment Provision (Refer Note 6) 30.39 30 .39 (e) Non-Recurr ing Expenses for Share Issuance ( Refer Note 5) ( 1.48 ) ( 1.48 ) 28.91 - - 28.91 - (33.45) Tax Impact on above 0.37 0.37 10.19 Total 29.28 - - 29.28 - (23.26) 4 The National Company Law Tribunal (" NCLT") vide its order dated August 07, 2025 , has sanctioned the Scheme of Arrangement ("Scheme" ) for transfer and vesting of the "Advanced Material Undertaking " of the Company to Arv ind Advanced Materials Limited ("AAML"), a wholly owned subsidiary of the Company , on a going concern basis by way of slump sale with effect from the appo inted date i.e. April 01, 2024 under sections 230 to 232 and other applicable provisions of the Compa nies Act, 2013 . The cert ified copy of the said order was filed with the Regist rar of Companies on September 1, 2025 (" Effective Date") . Accord ingly , all assets and liabilities as at the Appointed Date related to the Advanced Materials Undertak ing are transferred from Arvind Limited on the Effective Date. Accordingly , the post-tax profit pertain ing related to the Advanced Materials Undertaking has been presented as a discontinued operation (including re-presenting the same for the prior periods presented ) in the standalone financial results in accordance with Ind AS 105 . Brief details of discontinued operations are given as under: [ ~ in Croresl Particulars Quarter Ended Half Year Ended Year Ended 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 (a) Revenue from opera ti ons 293.87 608.11 608 .11 Other income 2.17 3.10 3.10 Total Income 296 .04 611.21 611.21 (b) Tota l Expenses 265.45 546.57 546 .57 ( c) Profit before tax ( a-b) - - 30.59 - 64.64 64.64 ( d) Tax Expense (9.07) ( 19.15 ) (19.15) (e) Profit from discontinued operations - - 21.52 - 45.49 45 .49 5 During the quarter , the Company has, by way of Qualified Institutions Placement in accordance with SEBI (Issue of Capital and Disclosure Requirements ) Regulations, 2018 , allotted 99,00, 990 Equity Shares, having face value of ~ 10 each, at an issue price of ~ 505 (i nclud ing a security premium of ~ 495 ) per Equity Share , aggregating to ~ 500 crores. 6 During the Financial Year 2014-15, a firm in which the Company is a partner , had received a demand from the mun icipal authorities requir ing surrender of an additional 20% of land pursuan f to the amended General Development Control Regulation . The said demand was contested by the Company before the appropriate authorities . Consider ing the uncertainty surrounding the outcome of the lit igat ion for the aforesaid matter, an impa irment provision of ~ 30 .39 crore , equivalent to the value of the asset, was recognised in earlier years. During t he current quarter, the competent authorities accepted the Company 's claim and withdrew the aforesaid demand and consequently , the impairment provis ion has been reve rsed in the financial results for the current quarter. 7 In line with the requirements of Ind AS 108 , the Company has opted to disclose segment information only in the consolidated financial results and accordingly no separate segment disclosure has been presented in the current results. , Fo,A~;nd ~ Ahmedabad ~ Lalbha; October 28, 2026 Vice Chairman REGISTERED OFFICE: Arvind Limited Naroda Road, Ahmedabad - 382 345, Gujarat, India. Phone: +91 79 6826 8000 I Email: info(qarvind .in CIN: L 17119GJ193 1 PLC000093
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·L ArVIno www.arvind.com STANDALONE UNAUDITED BALANCE SHEET AS AT SEPTEMBER 30, 2026 Particulars ASSETS 1 Non-Current Assets (a) Property, Plant and Equipment (b) Capital Work-in - Progress ( c) Investment Properties (d) Other Intangible Assets ( e) Intangible Assets Under Development (f) Right of Use Assets (g) Financial Assets (i) Investments (ii) Loans (iii) Other Financial Assets (h) Other Non-Current Assets 2 Current Assets (a) Inventories (b) Financial Assets (i) Investments (ii) Trade Receivables (iii) Cash & cash equivalents (iv) Bank balances other than (iii) above (v) Loans (vi) Other Financial Assets (c) Current Tax Assets (Net) (d) Other Current Assets EQUITY AND LIABILITIES 1 Equity (a) Equity Share Capital (b) Other Equity LIABILITIES 2 Non - Current Liabilities (a) Financial Liabilities (i) Borrowings (ii) Lease Liabilities (iii) Other Financial Liabilities (b) Long-Term Provisions (c) Deferred Tax Liabilities (Net) (d) Government Grants (e) Other Non - Current Liabilities 3 Current Liabilities (a) Financial Liabilities (i) Borrowings (ii) Lease Liabil ities (iii) Trade Payables [" in Crores] As At As At 30.09.2026 31.03.2026 Unaudited Audited 2,977.82 2,940.76 169.90 69.28 172.05 172.08 16 .97 18.35 3.41 1.77 179.23 98.56 393.76 345. 72 0.10 0.18 37.71 30.92 113.69 135.56 Total - Non-Current Assets 4,064.64 I-------'- ---+-- 3,813.18 1,848 .35 1,573.23 118.40 225.22 1,213.36 1,023.24 106.69 13.45 12.20 46.05 204 .73 143.27 97.92 85 .21 53.06 52.10 243.39 156 .37 3,898.10 Total - Current Assets ~-----'--....;;_.;...._....;;......-1-- 3,318.14 TOT AL - ASSETS __________ ___._ __ _ 7,962.74 7,131.32 272.0 4 262 .12 3,348.79 2,809 .09 Total - Equity ___ ___._ ______ ___._ __ _ 3,620.83 3,071.21 224.48 237.63 140.23 98.41 0.47 0.62 26.09 25.02 50 .05 38.28 79 .52 80.42 107. 75 86.55 628.59 Total - Non-Current Liabilities,__ _______ _ 566.93 1,097.63 980.72 22.30 19 .12 - Total Outstanding dues of Micro Enterprises and Small Enterprises 49.65 53.55 - Total Outstanding dues of Creditors other than Micro Enterprises and Small Enterprises (iv) Other Financial Liabilities (b) Short-Te rm Provisions (c) Government Grants (d) Other Current Liabilities Total - Current Liabilities TOTAL - E UITY AND LIABILITIES 1,932.17 1,739.23 396.45 423 .89 16.70 41.29 9.28 9.31 189.14 226.07 ___ ....._ ______ __,__ __ ___ 3,713.32 3,493.18 7,962.74 7,131.32 d or Arvind Limited Ahmedabad October 28, 2026 ~::::=:::::::~ Punit S. Lalbhai REGISTERED OFFICE: Arvind Limited Naroda Road, Ahmedabad - 382 345 , Gujarat, India. Phone : +91 79 6826 8000 I Email: info(q_arvind.in CIN: L 17119GJ1931 PLC000093 Vice Chairman
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·L AfVIno www.arvind.com STANDALONE UNAUDITED STATEMENT OF CASH FLOW FOR THE HALF YEAR ENDED SEPTEMBER 30, 2026 [>: in Crores] Particulars Half Year Ended Half Year Ended September 30, 2026 September 30, 2025 Unaudited Unaudited A Cash Flow from Operating activities Profit after tax from continuing operations 145.56 109.63 Profit after tax from discontined operat ions - 45.49 Adjustments to reconcile profit after tax to net cash flows: Depreciation and Amort ization expense 112 .52 114. 71 Interest Income ( 15.65 ) (8.99 ) Tax Expense 40.64 36 .70 Finance Costs 78.79 79 .80 Gain on FVTPL of Investment (0.81 ) Allowances for doubtful receivables and expected credit loss 1.43 (0.26 ) Sundry Advances Written Off 0.01 Sundry Credits Written Off (0.17 ) ( 1.14 ) Share of (Profit) / Loss from LLP ( 29.74) 0.24 Provision for Non moving inventory (0.91 ) ( 16.46 ) Foreign Exchange (Gain }/ Loss 7.35 (3.01 ) Loss/( Gain ) of mark to market of derivative fi nancia l instruments ( 1.46 ) ( Profit )/ Loss Sale of Property , plant and equipment, Investment properties and intangible assets 1.36 1.93 Gain on Termination / Transfer of Leases (0 .22) (0.05) Excess Provision written back ( 1.53 ) (0.14) Share based payment expense 1.32 2.35 Government grant income (4.57) (4.59 ) Financial guarantee comm ission income (0.50 ) (0.85) 187.85 200.25 Operating Profit before Working Capital Changes 333.41 355.37 Adjustments for changes in working capital : (Increase )/ Decrease in Inventories (274.21 ) (6.25 ) (Increase )/ Decrease in trade receivables ( 201.68 ) (73 .97 ) (Inc rease)/ Decrease in other financ ial assets ( 11.48 ) (3.87 ) (Increase )/ Decrease in other assets (88 .24 ) ( 16. 21 ) Increase / (Decrease ) in trade payables 195.95 187 .27 Increase / (Decrease) in other financial liabilities (2.23 ) 30.54 Increase / (Decrease ) in other liab ilities ( 15.72) (39.87 ) Inc rease / (Decrease ) in provisions (28 .20) 7.42 Net Changes in Working Capital (425.81) 85.06 Cash Generated from Operations (92.40) 440.43 Direct Taxes paid ( Net of Tax Refund } (39 .78 ) ( 15.66 ) Net Cash Flow from Operating Activities (A) (132.18) 424.77 B Cash Flow from Investing Activities Purchase of Property , plant and equ ipment , Investment properties and intangible assets ( 244 .09 ) ( 173.54 ) Proceeds from disposal of Property , plant and equipment , Investment properties and intangible assets 4.74 2.57 Purchase of Investments (55.63 ) (3.91 ) Proceeds from disposal of Investments 159.41 Changes in other bank balances not considered as cash and cash equivalents 34 .82 (0.48 ) Loans Given (62.53 ) (68.70 ) Loans Received back 1.15 1.62 Interest Received 8.47 14.73 Net Cash used in Investinci Activities (Bl (153.66) (227.71) C Cash Flow from Financing Activities Proceeds from Issue of Equity Share Capital 489.63 7.07 Dividend Paid ( 122.42 ) (98 .23 ) Proceeds from long term Borrowings (including current maturit ies) 62.61 Repayment of long term Borrowings (inc luding current matu rities ) (55 .29) (49.92 ) Proceeds from /( Repayment of) short term Borro wings (net ) 96.44 21.76 Repayment towards Lease Liabilities (17 .65 ) ( 16.47) Interest Pa id (74.24 ) (74,26 1 Net Cash used in Financina Activities (C) 379.08 (210.05} Net Increase/(Decrease) in cash and cash eauivalents (Al+(Bl+(Cl 93.24 (12.99) Cash and Cash equivalents at the beginning of the period (Net of Book Overdraft) 13.45 33.71 Cash and Cash equivalents at the end of the period 106.69 20.72 Reconciliation of cash and cash eauivalents Particulars Half Year Half Year Ended Ended September September 30,2026 30,2025 Cash and cash equivalents : Cash on Hand 0.50 Balances with Banks 106.69 20.22 Cash and cash equivalents as per Balance Sheet 106.69 20.72 Less: Book Overd rafts Cash and cash equivalents as per Cash flow Statement 106.69 20.72 ~ , ;;v;nd a Ahmedabad ~ Pi.)r. - ~ lbha; October 28, 2026 ~~~o~ ~ .... I I A~"' Vice Chairman ' t5~a'( J'~ •~;p- ,1/.:•Y - ·'vt/~ ,-,,;; ,¢: Y'. 0 REGISTERED OFFICE: .... o' J' -:::, '/ --~· (<' £ i:if ,;. -<"• ~ o: NARODA O I Arv ind Lim it ed * '; MUMBAI ;' 1/ Naroda Road, Ahm edabad - 38 2 345 , Gujarat, India . 7l~ ...,<' <. ROAD • Phon e: +9 1 7 9 6826 8000 I Em ail: info(q_arvind .in "' -?. ~cf • 382345 O ~l ~~~ ~~'1(- e,'1/ 0 S) CIN. L 17 1 19GJ1931 PLC000093
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Deloitte Haskins & Sells LLP Chartered Accountants 19th floor, Shapath-V 5.G. Highway Ahmedabad-380 015 Gujarat, India Tel: +91 79 6682 7300 Fax: +91 79 6682 7 400 INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM CONSOLIDATED FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF ARVIND LIMITED 1. We have reviewed the accompanying Statement of Consolidated Unaudited Financial Results of Arvind Limited ("the Parent") and its subsidiaries (the Parent and its subsidiaries together referred to as "the Group"), and its share of the net profit after tax and total comprehensive income of its associates and joint ventures for the quarter and half year ended September 30, 2026 ("the Statement") being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations"). 2. This Statement, which is the responsibility of the Parent's Management and approved by the Parent's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" (''Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India (ICAI). A review of interim financial information consists of making inquiries, primarily of Parent's personnel responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under Section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit . Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33(8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. 4. The Statement includes the results of the parent, subsidiaries, joint ventures and associates as given in the Annexure to this report. 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of the other auditors referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. We did not review the interim financial information of 13 subsidiaries included in the consolidated unaudited financial results, whose interim financial information reflect total assets of Rs. 2,006.94 crores as at September 30, 2026, total revenues of Rs. 585.38 crores and Rs. 1,085.53 crores for the quarter ended half year ended September 30, 2026, respectively, total profit after tax of Rs. 58.55 crores and Rs. 58.00 crores for the quarter and half year ended September 30, 2026, respectively and total comprehensive income of Rs. 57.75 crores and Rs. 58 .65 crores for the quarter and half year ended September 30, 2026, respectively and net cash out flow of Rs. ~ Page 1 of 3 "' * ~ ~00~~"'1~~~- rnati onal Center, Tower 3, 32nd floor, Senapati Bapat Marg, Elphinstone Road (West), Mumbai-400 013, Maharashtra, India. Sells LLP is registered with Limited Liability having LLP identification No: AAB-8737
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Deloitte Haskins & Sells LLP 5.64 crores for the half year ended September 30, 2026, as considered in the Statement. The consolidated unaudited financial results also includes the Group's share of profit after tax of Rs. 0.71 crores and Rs. 1.13 crores for the quarter and half year ended September 30, 2026, respectively, and total comprehensive income of Rs. 0.71 crores and Rs.1.13 crores for the quarter and half year ended September 30, 2026, respectively, as considered in the Statement, in respect of 1 joint venture, whose interim financial information have not been reviewed by us. These interim financial information have been reviewed by other auditors whose reports have been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, and joint venture, is based solely on the reports of the other auditors and the procedures performed by us as stated in paragraph 3 above. Certain of these subsidiaries are located outside India whose interim financial information have been prepared in accordance with accounting principles generally accepted in their respective countries and which have been reviewed by other auditors under generally accepted auditing standards applicable in its country. The Parent's management has converted the interim financial information of such subsidiaries located outside India from accounting principles generally accepted in their respective countries to accounting principles generally accepted in India. We have reviewed these conversion adjustments, if any, made by the Parent's management. Our report on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries located outside India is based on the report of other auditors and the conversion adjustments prepared by the management of the Parent and reviewed by us. Our conclusion on the Statement is not modified in respect of these matters. 7. The consolidated unaudited financial results includes the interim financial information of 13 subsidiaries which have not been reviewed by their auditors, whose interim financial information reflect total assets of Rs. 1,309.30 crores as at September 30, 2026, total revenue of Rs. 4.61 crores and Rs. 7 .31 crores for the quarter and half year ended September 30, 2026, respectively, total loss after tax of Rs. 5.85 crores and Rs. 10.08 crores for the quarter and half year ended September 30, 2026 respectively and total comprehensive loss of Rs. 5.85 crores and Rs. 9.54 crores for the quarter and half year ended September 30, 2026, respectively, and net cash flow of Rs. 4.35 crores for the half year ended September 30, 2026, as considered in the Statement . The consolidated unaudited financial results also includes the Group's share of profit after tax of Rs. 1.19 crores and Rs. 1.63 crores for the quarter and half year ended September 30, 2026 respectively and total comprehensive income of Rs. 1.19 crores and Rs. 1.63 crores for the quarter and half year ended September 30, 2026 respectively, as considered in the Statement, in respect of 3 associates and 1 joint venture, based on their interim financial information which have not been reviewed by their auditors. According to the information and explanations given to us by the Management, this interim financial information are not material to the Group. Our Conclusion on the Statement is not modified in respect of our reliance on the interim financial information certified by the Management. Place: Vadodara Date: October 28, 2026 For Deloitte Haskins & Sells LLP Chartered Accountants (Firm's Registration No. 117366W/W-100018) Hardik Sutaria Partner (Membership No. 116642) UDIN: 26116642FMYHER4192 Page 2 of 3
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Deloitte Haskins & Sells LLP Annexure to Independent Auditor's Report The Parent 1. Arvind Limited List of Subsidiaries 1. Arvind PD Composites Private Limited 2. Arvind OG Nonwovens Private Limited 3. Arvind Smart Textiles Limited 4. Syntel Telecom Limited 5. Arvind Envisol Limited 6. Arvind Worldwide Inc. 7. Arvind Lifestyle Apparel Manufacturing PLC 8. Maruti & Ornet Infrabuild LLP 9. Arvind Sports Fashion Private Limited 10. Arvind Premium Retail Limited 11. Arvind Enterprise FZC 12. Arya Omnitalk Wireless Solutions Private Limited 13. Arvind Envisol PLC 14. Syntel Enkay Converged Technologies LLP 15. Arvind Technical Products Private Limited 16. Arvind Township LLP 17. Arvind Advanced Materials Limited 18. Arvind Foundation 19. Arvind Indigo Foundation 20. Arvind New Technologies Private Limited 21. Arvind PD International FZ LLC (w.e.f. March 2, 2026) 22. Arvind Advanced Materials US TopCo Inc. (w.e.f. May 6, 2026) 23. Arvind Advanced Materials US HoldCo Inc (w.e.f. May 6, 2026) 24. Daleo GF Technologies, LLC (w.e.f. May 6, 2026) 25. Daleo GFT Nonwovens LLC (w.e.f. May 6, 2026) 26. Arvind Atelier UAE FZC (w.e.f . June 29, 2026) 27. Arvind Atelier UK Limited (w.e .f. July 3, 2026) List of Joint Ventures 1. Arya Omnitalk Radio Trunking Services Private Limited 2. Arudrama Developments Private Limited List of Associates 1. Renew Green (GJ Eight) Private Limited 2. Purfi Arvind Manufacturing India Private Limited 3. Arvind Global Capability Center Private Limited (w.e.f. September 30, 2026) Page 3 of 3
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l ArVIno www.arvind.com STATEMENT OF CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2026 Sr. Particulars No 1 Income (a) Revenue from operations (b) Other income Total Income 2 Expenses (a) Cost of materials consumed (b) Purchase of stock- in-trade (c) Changes in inventories of finished goods , work-in -progress and stock -in-trade (d) Projec t expenses (e) Emplo yee benefit expenses (f) Finance costs (g) Deprec iation and amortisation expenses (h) Other expenses Total Expenses 3 Profit before Share of Profit/(Loss) of Joint Ventures and Associates, Exceptional Items and tax (1-2) 4 Share of Profit /( Loss) of Joint Ventures and Associates accounted for using Equity Method 5 Profit before Exceptional items and tax (3+4) 6 Exceptional Items (net of ta x) (Refer Note 3) 7 Profit before Tax (5+6) 8 Tax Expense : - Current Tax - Short /( Excess) Provision of earlier years - Deferred Tax Charge/( Credi t) Total Tax Expense 9 Profit/(Loss) for the period/year (7-8) Attributable to: Equity holders of the Parent Non Cont rolling Interest 10 Other Comprehens ive Income/(Loss) (net of tax) (a) Items that will not be reclassified to profit and loss (i) Equity Instruments t hrough Other Comprehensive Income (FVOCI) (ii) Remeasur emen t gain/(l oss ) of defined benefit plans (iii) Share of Other Comprehensive Income /( Loss) of Joint Ventures and Associates accounted for using Equity method (net of tax ) (iv) Income ta x related to items (i) and (ii) above (b) Items that will be reclassified to profit and loss (i) Effective port ion of gain /(l oss) on cash flow hedges ( ii) Income tax related to item (i) above (iii) Exchange differences on translation of foreign operations Other Comprehensive Income/(Loss) (net of tax) Attributable to: Equity holders of the Parent Non Controlling Interest 11 Total Comprehensive Income for the period/year (9+10) Attributable to: Equity holders of the Parent Non Controlling Interest 12 Paid-up Equity Share Capital (Face Value t 10/ - per share) 13 Other Equity 14 Earnings per Share in " - (Not Annualised) - Basic - Diluted (See accompanying notes to the Consolidated Financial Results) REGISTERED OFFICE: Arvind Limited Naroda Road, Ahmedabad - 382 345, Gujarat India. Phone: +91 79 6826 8000 I Email: info(qarvind.in CIN: L 17119GJ1931 PLC000093 Quarter Ended 30.09.2026 30.06.2026 Unaudited Unaudited 2,918.62 2,500.96 21.86 17.84 2,940.48 2,518.80 1,320.42 1, 198.0 7 220 .81 120 .90 (77 .29) ( 106 .02) 36.82 28.56 348 .37 321.60 70 .68 54 .39 107.05 93.12 759.95 697.59 2,786.81 2,408.21 153.67 110.59 1.90 0.86 155.57 111.45 28 .24 (22 .57) 183.81 88.88 46.82 30.55 o.u ( 14.61 ) 0.43 32.21 31.11 151.60 57.77 147.86 53.45 3.74 4. 32-, • 14.21 (0.41 ) ( 1.97 ) ( 1.99 ) ( 1.55) 0.56 4.47 45 .63 ( 1.13 ) ( 11.48 ) 5.19 (0.84 ) 19.22 31.47 17.19 31.75 2.03 (0.28 ) 170.82 89.24 165.05 85.20 5.77 4.04 272.04 262 .14 5.55 2.04 5 54 2.04 [t in Crores except per share data ] Half Year Ended Year Ended 30.09.2025 30 .09.2026 30.09.2025 31.03.2026 Unaudited Unaudited Unaudited Audited 2,371 .14 5,419 .58 4,377.46 9,303.19 14.88 39.70 23 .78 56.32 2,386.02 5,459.28 4,401.24 9,359.51 1, 144.72 2,518.49 2,052.75 4,295.06 51.93 341. 71 111. 28 194.94 (43 .95) (183.31) (67 .13) 4.54 45.87 65 .38 56.80 117 .29 315.79 669.97 602.60 1,202.51 41 .21 125. 07 82.43 164 .85 71.94 200 .17 140.94 290.33 609. 71 1,457.54 1, 196.80 2,484 .43 2,237.22 5,195.02 4,176.47 8,753.95 148.80 264.26 224.77 605.56 (0.15 ) 2.76 0.24 6. 75 148.65 267 .02 225.01 612.31 5.67 ( 17.27 ) 148.65 272.69 225.01 595.04 38.58 77.37 61.39 154 .90 0.13 8.98 3.33 (14.18) 2.18 4.19 41.91 63.32 63.57 168 .07 106.74 209.37 161.44 426.97 103.40 201.31 156.64 413.94 3.34 8.06 4.80 13.03 0.83 13.80 (0.71 ) (0.96 ) (6.34) (3.96 ) (2.55 ) (8.10 ) (0.14 ) 1.46 (0.99 ) 0.66 2.10 (25.59) SD .10 (22.36 ) (85 .23) 7.65 ( 12.61 ) 6.84 22 .66 0.14 4.35 0.17 (0.28 ) (21.85) 50.69 (17 .95) (69.95) (21.78) 48.94 (17.72) (69.47 ) (0.07) 1. 75 (0.23 ) (0.48 ) 84.89 260.06 143.49 357.02 81.62 250.25 138.92 344.47 3.27 9.81 4.57 12.55 262 .12 272.04 262.12 262.12 3,782 .07 3.95 7.59 5.98 15.80 3.94 7.58 5.97 15 .79
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L AfVIno www.arvind.com Notes: 1 The above consolidated fina ncial results were reviewed by the Audit Committee and have been considered and approved by the Board of Directors at their respective meetings held on October 28, 2026 . The same have been subjected to Limited Review by the Statutory Auditors. 2 The Government of India, vide Notification dated November 21, 2025, has notified the Code on Wages, 2019 , the Industrial Relations Code, 2020, the Code on Social Secur ity, 2020 , and the Occupational Safety, Health and Working Conditions Code, 2020 ( collectively referred to as "the Labour Codes"), which consolidate and replace existing multiple labour legislations. In accordance with Ind AS 19 - Employee benefits , changes to employee benefit plans resu lti ng from the new labour codes are treated as plan amendments , requir ing immediate recognition of past service cost as expense in the statement of profit and loss. This approach is consistent with the guidance issued by the Institute of Chartered Accountants of India . In view of this , the Group has evaluated the impact and recognised past service costs amounting to z 31.47 Crores which has been included under "Exceptional Items" in the consol idated financial results for the year ended March 31, 2026. 3 Exceptional items represent following : [z in Crores] Particulars Quarter Ended Half Year Ended Year Ended 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 (a) Statutory impact of new Labour Codes (Refer Note 2) - (31.47 ) (b) Expenditure for Business Acquisition (Refer Note 6) (2.54 ) (29.37) (31.91 ) (4.88) (c) Non-Recurring Expenses for Share Issuance (Refer Note 8) ( 1.48) ( 1.48) (d) Reversal of Impairment Provision (Refer Note 7) 30.70 30.70 26.68 {29.37) - (2.69) - {36.35) Tax Impact on above 1.56 6.80 8.36 9.14 Deferred Tax arises on write off / sale of Investments 9.94 Total 28.24 {22.57) - 5.67 - {17.27) 4 Key numbers of standalone financial results of the company are as under . The standalone financial results for the quarter and half year ended September 30, 2026 are available on Company 's website (www.arvind.com ). rz in Croresl Particulars Quarter Ended Half Year Ended Year Ended 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 Revenue from Operations 2,145.72 1,827.06 1,801.78 3,972 .78 3,307.02 7,142.95 Profit before Tax 136.80 49.77 103.01 186.57 146.33 342.96 Profit/{Loss) after Tax from continuing Operations 108.27 37.29 75.93 145.56 109.63 252.08 Profit/{Loss) after Tax from discontinued Operations - - 21.52 - 45.49 45.49 Other Comprehensive Income /( Loss) (net of tax ) 11.97 23.56 (20.64 ) 35.53 ( 15.30 ) (57 .80 ) Total Comprehensive Income for the period/year 120.24 60.85 76.81 181.09 139.82 239.77 5 The National Company Law Tribunal (" NCLT") vide its order dated August 07, 2025, sanctioned the Scheme of Arrangement ("Scheme" ) for transfer and vesting of the "Advanced Material Undertaking" of the Company to Arvind Advanced Materials Limited ("AAM L"), a wholly owned subsidiary of the Company , on a going concern basis by way of slump sale with effect from the appointed date i. e. April 01, 2024 under sections 230 to 232 and other applicable provisions of the Companies Act, 2013 . The certified copy of the said order was fi led with the Registrar of Companies on September 1, 2025 (" Effective Date") . Accordingly , all assets and liabilities as at the Appointed Date related to the Advanced Materials Undertaking were transferred from Arvind Limited on the Effective Date. The said transact ion does not have any accounting implications in the consolidated financial result s. 6 During the quarter ended June 30, 2026, Arvind Advanced Materials Limited ("AAML"), a subsidiary of the Parent Company, subscr ibed to 100% of the paid-up equity shares of Arvind Advanced Materials US TopCo Inc. ("TopCo") for a total consideration of USD 58 Mn on May 6, 2026. As at the date of acquisition , TopCo held 100% of the equity share capital of Arvind Advanced Materials US HoldCo Inc. ("HoldCo"), which in turn held 100% membership interest in Arvind Advanced Materials US BidCo LLC ("BidCo LLC"). All the above entities are incorporated in the State of Delaware, United States of America. Further, on May 6, 2026 , BidCo LLC acquired a 60.635 % stake in Daleo GF Technologies, LLC ("Dalco-GFT"), Delaware , USA for a total consideration of USD 85.42 Mn. Subsequently , on May 7, 2026 , BidCo LLC was _merged with and into Dalco-GFT . Fpllowing this merger , Dalco-GFT CO[ltinues as the surviving entity and _has become a step-down subsidiary of the Parent Company. The acquisit ion is accounted as per acquisition method of accounting in accordance with Ind AS 103 - "Business Combinat ions", effective from May 6, 2026 taking into consideration the provisional fair values of assets and liabi lities as on acquisition date. Consequent to above, the results of the Dalco-GFT has been included in the above results with effect from May 6, 2026 and hence the numbers are not comparable with previous and corresponding quarters. 7 During the Financial Year 2014 -15 , the Group had received a demand from the munic ipal authorities requiring surrender of an additional 20% of land pursuant to the amended General Development Control Regulation. The said demand was contested by the Group before the appropriate authorit ies. Consider ing the uncertainty surrounding the outcome of the litigation for the aforesaid matter, an impairment provision of z 30. 70 crore, equivalent to the value of the asset, was recognised in earlier years. During the current quarter, the competent authorit ies accepted the Group 's claim and withdrew the aforesaid demand and consequently, the impairment provision has been reversed in the financial results for the current quarter. 8 During the quarter, the Parent has, by way of Qualified Institutions Placement in accordance with SEBI (Issue of Capital and Disclosure Requirements ) Regulations, 2018, allotted 99,00,990 Equity Shares, having face value of z 10 each, at an issue price of z 505 (including a security premium of z 495) per Equity Share, aggregating to z 500 crores. REGISTERED OFFICE: Arvind Limited Ahmedabad October 28, 2026 Naroda Road, Ahmedabad - 382 345 , Gujarat , India. Phone: +91 79 6826 8000 I Email: info(qarvind.in CIN: L 17119GJ1931 PLC000093 ~~ Punit S. Lalbhai Vice Chairman
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L ArVIno www.arvind.com SEGMENTWISE REVENUE, RESULTS, SEGMENT ASSETS AND LIABILITIES (CONSOLIDATED) FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2026 [ ~ in Crores ] Sr. Particulars Quarter Ended Half Year Ended Year Ended No 30.09.2026 30.06 .2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited 1 Segment Revenue (Net Sales/Income from Operations) (a) Texti les 2,1 45.86 1,862 .36 1,803 .43 4,008.22 3,339.30 7, 147 .77 (b) Advanced Mater ials 805.48 649.75 445.63 1,455.23 796.87 1,838.50 (c) Others 191 .31 177.99 184 .74 369.30 334.40 753.58 Total 3,142.65 2,690 . 10 2,433.80 5,832.75 4,470.57 9,739.85 Less : Inter Segment Sales 224.0 3 189.14 62.66 413.17 93 .11 436.66 Net Sales/Income from Operations 2 ,918 .62 2,500.96 2,371.14 5,419 .58 4 ,377 .46 9,303 . 19 2 Segment Results {Profit/{Loss) before Interest & Tax) (a) Textiles: - Profit /( Loss) before Exceptional items 132 .84 81.63 127.65 214.47 206 .03 509.99 - Exceptional Items (net of ta x) - ( 15.07 ) Textiles Total 132.84 81.63 127.65 214.47 206.03 494.92 (b) Advanced Materials : - Profit /(L oss) before Exceptional items 88.69 80.35 57.01 169.04 94.99 255.60 - Exceptional Items (net of tax ) ( 1.35 ) (22.57 ) (23.92 ) (4.94) Advanced Materials Total 87.34 57.78 57 .01 145.12 94.99 250.66 (c) Others: - Profit /( Loss) before Exceptional items 7.13 6.00 13.82 13.13 9.11 35.85 - Except ional Items (net of tax) 30.70 30.70 (3.74 ) Others Total 37 .83 6.00 13.82 43.83 9.11 32.11 Total 258.01 145.41 198.48 403.42 310.13 777.69 Less: Interest and Finance Charges 70 .68 54.39 41.21 125.07 82.43 164.85 Other Unallocable income/( expenditure) - Profit /( Loss) before Exceptiona l ite ms (2.41 ) (2.14) (8. 62) (4.55 ) (2.69) (24.28 ) - Exceptional Items (net of ta x) ( 1.1 1) ( 1.11 ) 6.48 Add : Total Other Unallocable income/(expenditure) (3.52} (2.14} (8.62) (5.66) (2.69) (17.80) Profit Before Tax 183.81 88.88 148.65 272.69 225.01 595.04 3 Segment Assets (a) Textiles 6,337.06 5,986.55 5,305.28 6,337.06 5,305.28 5,543 .12 (b) Advanced Mater ials 3,052.62 2,940.59 1,078.54 3,052 .62 1,078.54 1,194.83 (c) Others 919 .76 871.49 82 1.09 919.76 821.09 893.58 Total Segment Assets 10,309.44 9,798.63 7,204.91 10,309.44 7,204.91 7,631.53 Unallocable 1,157 .63 1,083 .21 1,025.68 1,157.63 1,025 .68 1,204.94 Total Assets 11,467.07 10,881.84 8,230.59 11,467.07 8,230.59 8,836.47 4 Segment Liabilities (a) Text iles 2,456 .99 2,543.30 1,845.99 2,456 .99 1,845.99 2,184 .32 (b) Advanced Mater ials 939.61 875 .68 393 .52 939.61 393.52 359 .95 (c) Others 527.88 519.38 487.80 527 .88 487.80 503 .63 Total Segment Lia~ilities 3,924.48 ~,938.36 2,727.31 3,924.48 2,727.31 3,047.90 Unallocab le 253 .12 187.75 228 .02 253.12 228.02 206.i3 Total Liabilities 4,177.60 4,126.11 2,955.33 4,177.60 2,955.33 3,254.03 Notes: I Considering the nature of the Company's business and operations , as well as based on reviews performed by Chief operating decision maker regarding resource allocation and performance management, the Company has identified following as reportab le segments in accordance with the requirements of Ind AS 108 - "Operating Segments ". Above total liabi lity does not include borrowings . Classification of Reportable Segments : 1 Textiles : Fabrics, Garments and Fabric Retail . 2 Advanced Materials : Human Protection fabric & garments , Industrial Products, Advance Composites and Automoti ve fabrics . 3 Others : EPABX and One to Many Radio, Water Treatment, Developing of Residential Units, Construction contracts and Others. Ahmedabad October 28, 2026 REGISTERED OFFICE: Arvind Limited Naroda Road, Ahmedabad - 382 345, Gujarat, India. Phone: +91 79 6826 8000 I Email: info(clarvind.in CIN: L 17119GJ1931 PLC000093 ~ ;m~ Punit S. Lalbhai Vice Chairman
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L AfVIno REGISTERED OFFICE: Arvin d Lim ite d CONSOLIDATED UNAUDITED BALANCE SHEET AS AT SEPTEMBER 30, 2026 Particulars ASSETS 1 Non-current Assets (a) Property, Plant and Equipment (b) Capital work-in-progress (c) Investment Properties (d) Goodwill (e) Othe r Intangible Assets (f) Intangible Assets Under Development (g) Right of Use Assets As At 30.09.2026 Unaudited 3,876 .85 290 .60 115 .34 429.47 532.13 3.58 297 .08 [f in Crores] As At 31.03.2026 Audited 3,660.42 119 .35 115.78 7.87 20 .68 1.92 188.57 (h) Investments accounted for using the equity method 41.84 39.08 (i) Financial Assets (i) Investments (i i) Loans (i ii) Other Financial Assets (j) Deferred Tax Assets (Net) (k) Other Non-current assets 2 Current Assets (a) Inventories (b) Financial Assets (i) Investments (ii ) Trade Receivables (i ii) Cash & cash equivalents Total - Non-Current Assets 21.22 4.06 0.10 0.18 69.32 61.68 43.86 26.39 162.22 149 .22 1-----'------+-----'- - - ----I 5,883.61 4,395.20 2,576.73 2,173.53 366 .99 225.40 1,697.30 1,443 .79 208 .23 88.00 (iv) Bank balances other than (iii) above 145.30 75.49 (v) Loans (vi) Other Financ ial Assets (c) Current Tax Assets (Net) (d) Other current assets EQUITY AND LIABILITIES 1 Equity (a) Equity Share Capital (b) Other Equity 2 Non-controlling interest Liabilities 3 Non - Current Liabilities (a) Financial Liabilities (i) Borrowings (i i) Lease Liab ilit ies (i ii) Other Financ ial Liabilities (b) Long-Term Provisions (c) Deferred Tax Liabilities (N et) (d) Government Grants (e) Other Non Current Liabilities 4 Current Liabilities (a) Financial Liabilities (i) Borrowings (ii) Lease Liabilities (iii) Trade Payables 13.94 0.19 58.75 42 .87 58.22 54 .14 458.00 337.86 Total - Current Assets 1-----'-- - - --+-----'--- ----I 5,583.46 4,441.27 TOTAL - ASSETS,__ ___________ ___, 11,467.07 8,836.47 272.04 262.12 3,977.44 3,782 .07 Tota I - Equity 1-----'-- - - --+----'--- ----1 4,249.48 4,044.19 389 .22 97 .28 1,318 .96 277.16 237.39 180.15 416.92 0.35 41.95 43 .34 153.53 97.68 114.92 116.45 107.75 86 .76 Total - Non-Current Liabilities ,__ _ ____ _ _ ____ __, 2,391.42 801.89 1,331.81 1,163.81 52.89 38.40 - total outstanding dues of micro enterprises and small enterprises 84 .25 83 .33 - total outstanding dues of creditors other than micro enterprises 2,293 .76 1,889.49 and small enterprises (iv) Other Financial Liabilities (b) Short-Term Provisions (c) Government Grants (d) Current Tax Liabilities (net) (e) Other Current Liabilities Ahmedabad October 28, 2026 334 .15 346.40 27.21 50.13 13.33 12.90 1.86 6.34 297.69 302 .31 Total - Current Liabilities t--- --'-- - ---+- ---'-- - ----1 4,436.95 3,893.11 TOTAL - EQUITY AND LIABILITIES 11,467.07 8,836.47 --t. Fo~ A,v;nd Li"m ....... it_,'-.A.,, Punit S. Lalbhai Vice Chairman Naroda Road, Ahm edabad - 3 82 345, Gujarat, India. Phone: +91 79 68 26 8000 I Ema il: info(q arvind .in CIN: L 171 19GJ1931 PLC000093 www.arvind.com
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L ArVIno www.arvind.com CONSOLIDATED UNAUDITED CASH FLOW STATEMENT FOR THE HALF YEAR ENDED SEPTEMBER 30, 2026 Particulars A Cash Flow from Operating activities Profit after taxation Adjustments to reconcile profit after tax to net cash flows: Share of (Profit)/Loss of Joint Ventures and Associates Depreciation and Amortization expense Interest Income Tax Expense Fina nee Costs Bad Debts Written Off Gain on Termination/Transfer of Leases Allowances for doubtful receivables and expected credit loss Allowances for doubtful advances Sundry Advances Written Off Sundry Balances Written Off Provision for Non moving inventory Reversal of Provision in value of Land held as stock in trade Foreign Exchange Loss/(Gain) Gain on FVTPL of Investment (Profit)/Loss on Sale of Property , plant and equipment, Investment properties and intangible assets (Profit )/Loss on Sale of Investments Excess Provision Written Back Share based payment expense Government grant income Loss of Mark to market on derivat ive financial instruments Operating Cash Flow before Working Capital Changes Adjustments for Changes in Working Capital: (I ncrease) / Decrease in Invento ries (Increase) / Decrease in trade receivables (Increase)/ Decrease in other financial assets (Increase) / Decrease in other assets Increase/ (Decrease) in trade payab les Increase/ (Decrease) in other financial liabilities Increase/ (Decre ase) in other liab ilities Increase/ (Decre ase) in provisions Net Changes in Working Capital Cash Generated from Operations Direct Taxes paid (Net of Tax refund) Net Cash Flow from Oper ating Activities (A) B Cash Flow from Investing Activities Purchase of Property , plant and equipment, Inve stment properties and intangib le assets Proceeds from disposal of Property, plant and equipment, Investment properties and intangible assets Purchase of Investments Proceeds from disposal of Investments Acquisition of Subsidiaries Changes in other bank balances not considered as cash and cash equivalents Loans Giv 0 en • Loans Received back Interest Received Net cash used in Investing Activities ( B) C Cash Flow from Financing Activities Proceeds from Issue of Equity Share Capital Dividend Paid Proceeds from long term Borrowings (includi ng current maturities) Repayment of long term Borrowings (includin g current maturities) Proceeds from /(Repayment of) Short term borrowings (net ) Repayment towards lease liabilities Interest Pa id Net Cash used in Financing Activities ( C) Net Increase/(Decrease) in cash & cash equivalents (A)+( B )+( C ) Cash & Cash equivalents at the beginning of the year (N et of Book Overdraft) Cash & Cash equivalents at the end of the year Reconciliation of cash and cash eauivalents Particulars Cash and cash equivalents : Cash on Hand Balances with Banks Cash and cash equivalents as per Balance Sheet Book Overdrafts Cash and cash equ ival en ts as per Cash flow Statement Ahmedab ad October 28, 2026 REGISTERED OFFICE: Arvind Limited Naroda Road, Ahmedabad • 382 345, Gujarat, India. Phone: +91 79 6826 8000 I Email: info(qarvind.in CIN: L 17119GJ1931 PLC000093 l io lf , I 2 S!Ol, t l (~ in Crores) Half Year ended Half Year ended 30.09 .2026 30.09.2025 Unaudited Unaudited 209.37 161.44 (2.76) (0.24) 200.17 140.94 (8.65) (2.12) 54 .9 6 63.57 125 .07 82.43 0.23 0.16 (0.91) (0.05) 8 .0 7 2 .12 (0.01) 0.01 0.02 0.12 0.04 (0 .21) 15 .83 (30.70) (17.40) 0.41 (6.23) 3.83 2.24 (0.06) (1. 53) (0 .14) 1.69 3.57 (6.63) (6.27) (1.47) 317.64 302.46 527.01 463.90 (317.41) (3.79) (102 .04) (37, 71 ) (18.49) (10.26) (121.26) (28.35) 350.28 108 .57 7.98 22.16 1.85 (27.59) (28.27) 8.98 (227.36) 32.01 299.65 495.91 (80 .61) (59 .93) 219.04 435.98 (382.28) (247.71) 10.33 5.48 (918 .32) (4.2 5) 779.60 7.19 (762.6 5) (69.11) (2.76) (1 4.82 ) (1.27i 1.15 2.31 6.28 1.84 (1,349.82) (239.17) 489 .63 7 .07 (122.42) (98.23) 1,208.57 14 .26 (308.81) (67 .15) 127. 71 24.24 (35 .27) (25.37) (108.40) (74 .20) 1,251.01 (219.38) 120.23 (22.57) 88.00 55 .77 208.23 33.20 Half Year Half Year ended ended 30.09.2026 30.09.2025 0.10 1.08 208.13 32.26 208.23 33.34 (0 .14) 208.23 33.20 ~ Punit S. Lalbhai Vice Chairman