Interim report
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24 CAMPUS 26 ACTIVEWEAR LTD . CIN - L74120DL2008PLC183629 Regd Off : D - 1 , Udyog Nagar , Main Rohtak Road , New Delhi - 110041 frontdesk@campusshoes.com , compliance@campusshoes.com 011-43272500 www.campusactivewear.com www.campusshoes.com Date : 06th August 2026 To , BSE Limited Corporate Relationship Department 1st Floor , New Trading Ring , Rotunda Building , P. J. Towers , Dalal Street , Mumbai - 400 001 National Stock Exchange of India Ltd. Exchange Plaza , C - 1 , Block G , Bandra Kurla Complex , Bandra ( East ) , Mumbai 400 051 SCRIP CODE : 543523 SYMBOL : CAMPUS Sub : Outcome of Board Meeting Commencement Time of Board Meeting : 11:00 A.M. Conclusion Time of Board Meeting : 1:00 P.M. Dear Sir / Ma'am , Pursuant to Regulation 30 and 33 read with Para A of Part A of Schedule III of the Securities and Exchange Board of India ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 , we wish to inform that the Board of Directors of the Company at its meeting held today i.e. Thursday , 06th August 2026 , has inter alia , considered and approved the Un - audited Financial Results for the quarter ended 30th June 2026. A copy of the Un - audited Financial Results for the quarter ended 30th June 2026 along with the Limited Review Report as received from the Statutory Auditors , M / s B SR and Co. , Chartered Accountants is enclosed herewith . 20 A copy of the intimation is also available on the website of the www.campusactivewear.com You are requested to take the same on your records . Thanking You For Campus Activewear Limited M company i.e. Archana Maini General Counsel & Company Secretary Membership No. A16092 Address : D - 1 , Udyog Nagar , Main Rohtak Road , New Delhi - 110041 Encl .: As above CAMPUS move your way CAMPUS move your way CAMPUS move your way
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Building No. 10, 12th Floor, Tower-C B S R and CO DLF Cyber City, Phase - Il Gurugram - 122 002, India Chartered Accountants Tel: +91 124 719 1000 Fax: +91 124 235 8613 Limited Review Report on unaudited financial results of Campus Activewear Limited for the quarter ended 30 June 2026 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Campus Activewear Limited 1. We have reviewed the accompanying Statement of unaudited financial results of Campus Activewear Limited (hereinafter referred to as ‘the Company”) for the quarter ended 30 June 2026 (‘the Statement”). 2. This Statement, which is the responsibility of the Company’s management and approved by its Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting’ (Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (‘Listing Regulations”) Our responsibility is to issue a report 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. A review of interim financial information consists of making inquiries, primarily of persons 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 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. Attention is drawn to the fact that the figures for the three months ended 31 March 2026 as reported in the Statement are the balancing figures between audited figures in respect of the full previous financial year and the published year to date figures up to the third quarter of the previous financial year. The figures up to the end of the third quarter of previous financial year had only been reviewed and not subjected to audit. 5. Based on our review conducted as 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 Principal Office: 141h Floor, Central B Wing and North C Wing, Nesco IT Park 4, Nesca Center Westem Express Highway, Goregaon (East) Mumbai - 400063 Page 1 of 2
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B S Rand Co Limited Review Report (Continued) Campus Activewear Limited contains any material misstatement. For B S Rand Co Chartered Accountants Firm’s Registration No.:128510W Yoo Sandeep Batra Partner Gurugram Membership No.: 093320 06 August 2026 UDIN:26093320KEKHBL4437 Page 2 of 2
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2L CAMPUS Campus Activewear | CIN : L74120DL2008PLC183629 D-1. Udyog Nagar. Main Rohtak Road. New Delhi — 110041, Delhi, Telephone: 91 11 4327 2500, Email: investors @ campusshoes.com. Website: www.campu activewear.con STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30 JUNE 2026 Al amonnts are in IR crores except per share dta or as otherise stareds Particulars For the quarter ended | For the quarter ended | For the quarter ended | For the year ended S.No. 30 June 2026 310 30 June 2025 31 March 2026 Unaudited Audited Unandited Audited T [income Revenue from operations 38520 45503 34327 Other income 804 605 614 Total Income 39324 46168 30941 1.796.96 7 [Expenses Cost of materials consumed 25710 21604 19110 8407 Purchases of stock-in-trade 976 571 533 2438 Changes in inventories of finished goods, stock-in-trade and work-in-progress (93 46) (©57) 064) (73.04) Employee benefis expense 370 3702 215 13017 Finance cosis 481 586 491 226 Depreciation and amortisation expense 261 287 012 8330 Other expenses 12002 497 10606 50575 Total Expenses 35795 40290 31903 159479 3 [Profit before tax 3529 5878 3038 202,17 4 [Tax expenser Current tax (charse) 1017) (1320) (8.68) (5222) Deferred tax (charge) / credit 102 (.44 050 014 Total tax expenses ©.15) (14:64) (8.18) (52.08) 5 [Profit for the period/ 2614 4414 22.20 150.00 6 [Other comprehen Items that will not be reclassified subsequently (o profit or loss Remeasurement of defined benefit plans. ©47) 029 (©0.04) 036 Income tax relating to remeasurement of defined benefit plans 012 ©o7) 001 ©.09) Other comprehensive income!(loss) for the period! vear. net of tax (B) (0.39) 0.22 (0.03) 0.27 “Total comprehensive income for the period/ year (A + B) 2579 4436 22,17 15036 Paid up equity share capital (Face value of INR § each) 15283 15280 15273 15280 Other equity as per the audited Balance Sheet 75345 Earnings per equity share (face value of INR § each) ™ Basic (INR) 086 144 ons 401 Diluted (INR) 086 144 on 401 “Baste and Diluted EPS s nor annmalsed except or vearly igures See accompanying notes (o the financial results. Notes: 1 “The above financial results of the Company as published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations. 2015 as amended (Listing| Jations) have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their respective meetings held on 06 August 2026, These financial results havel been prepared in accordance with recognition and measurement principles of Indian Accounting Standards ("Ind AS") prescribed under Section 133 of the Companies Act, 2013 read with the relevani] ules issued thereunder and the other accaunting principles wenerally accepted in India. Limited Review under regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 has been carried out by the statutory auditors of the company The auditors have expressed an unmodified report on the Financial Results of the Company. For more details on results, visi investors section of our website al www campusactivewear com and Financial Results at Corporate Section of wiww nseindia com and wewnw bseindia com 2 Based on guiding principles disclosure requirements relating o “Operating Segments” as per Ind AS 108 are not applicable ven in Ind AS 108 "Operating Segments”. the Company’s business activity falls within a single operating seament namely "Footwear and is related products”. hence thel 3 During the previous year, the Company has changed its method of inventory valuation from First in First Out (FIFO) to Moving weighted average The change was made o better reflect the consumption pattern and cost flow of inventory, and to enhance the relevance and reliabilty of financial information presented. In accordance with Ind AS 8, this change has been applied retrospectively. The impact of this change in the current quarter and corresponding previous quarters'year is ot material. Management believes that the new method provides a more accurate representation of inventory costs and aligns with industry practices. 4 The Company does not have any subsidiary/associate joint venture company(ies). as at June 30, 2026, Accordingly, the Company is not required to prepare consolidated financial results 5 “The figures for the quarter ended 31 March 2026, included in above staement, are the balancing fizures between audited figures in respect of the full financial year upto 31 March 2026 and thel unaudited published year t date igures up to 31 December 2025, being the end of the third quarter of the inancialyear which were subject o imited review 6 The Board of Directors at ts meeting held on 25 May 2026 has recommended a final dividend of Rs. 1150 - per equity share for the vear ended 31 March 2026 The same is subject to shareholders’ approval in the ensuing Annual General Meeting The record date for such final dividend in accordance with Section 91 of the Companies Act, 2013 has now been fixed as 31st July 2026, 7 “The Goverment o India has consolidated 29 existing labour legislations nto a united framerwork comprising four Labour Code viz Code on wages 2019, Code on Social Security 2020, Industrial Relation Code 2020, and Occupational Safety. Health and Working Condition Code 2020 collectively refered to s the New Labour Cades;} These Codes have been made effective from 21st November, 2025. The Company has no materal increment! iably for awn employees under new labour code announced The Company continues to montor the clrifications from the Government on various aspects ofthe Labour Code and would provide appropriate accounting effect on the bsis of such developments as needed For and on behalf of the Board of Directors of Campus Activewear Limited WS Hari Krishan Agarwal Chairman and Managing Director DIN - 00172467