Interim report
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cA M P U s Regd Off: D-1, Udyog Nagar, frontdesk@campusshoes.com, 011-43272500 . Main Rohtak Road, New Delhi-110041 compliance@campusshoes.com Www.campusactivewear.com ACTIVEWEAR LTD. www.campusshoes.com CIN - L74120DL2008PLC183629 Date: 05t November 2026 To, BSE Limited National Stock Exchange of India Ltd. Corporate Relationship Department Exchange Plaza, C-1, Block G, 1st Floor, New Trading Ring, Rotunda Bandra Kurla Complex, Bandra (East), Building, P.]. Towers, Dalal Street, Mumbai - 400 051 Mumbai - 400 001 SCRIP CODE: 543523 SYMBOL: CAMPUS Sub: Outcome of Board Meeting Commencement Time of Board Meeting: 11:00 A.M. Conclusion Time of Board Meeting: 12:45 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, 05t November 2026, has inter alia, considered and approved the Un - audited Financial Results for the quarter and half year ended 30th September 2026. A copy of the Un-audited Financial Results for the quarter and half ended 30t September 2026 along with the Limited Review Report as received from the Statutory Auditors, M/s B S R and Co., Chartered Accountants is enclosed herewith. A copy of the intimation is also available on the website of the company ie. www.campusactivewear.com You are requested to take the same on your records. Thanking You For Campus Activewear Limited Archana Maini General Counsel & Company Secretary Membership No.A16092 Address: D-1, Udyog Nagar, Main Rohtak Road, New Delhi-110041 Encl.: As above 2\ CAMPUS moveyourway 2% CAMPUS moveyourway 2\ CAMPUS move your way
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2\ CAMPUS Campa Actvewear Limied CIN: L74120DL2008PLC1A325 DT, Udyay Nagor, Main Roiak Road, New Deli ~ T0041, D, Indi “Teephones 491 11 4327 2500, il investors@ campusishoes com, Websit: ww. campusac 'STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30 SEPTEMBER 2026 For the quaricrended | Forth quarterended | Forthe quatee cnded | Forthe s moth cded | For hesis monthended | For the year ended 5o 30 Sepiember 2026 | 30Junc H26 | 30 Sepember 2025 | 30 September 2026 | 30Seprember 2028 | 31 March 2026 i nawiied Unauied nwaied Unaviited " Unmvdied Aviied ncome Kevenue om oersions 210 w20 w6l w730 7208 ) Otbrmeom: _ AT T 51 vas| 20 Tous ncome E— T ECIF7 TV s0is a7 79656 T [Expenses Cosof notras comsumd 2200 300 2015 S0 e Purchossoftockimuade g o7 | 45 218 2458 Changes inimentorcs of fnished gaads. sockinrad and work--proges 1w wsde) (i21) ars2) a00) Enploye b xperc EE En s 7535 1017 Fimtnec cots sov i 610 o5 2026 Depnciton s smarsaion espense 515 261 2101 4646 30 O expeoms 1345 12002 nn 28487 0875 Total Expeases aa ESE ECTT ) LT 3 [Prof before a1 300 E¥TI . 2055 L) w1 T cxpenses Cment i) o) a3m) 222 | Defoned o) et . Loz 050 014 Tt xpenses 18] o] 2.8 5 [Proffo theperiod var A)_ 2614 2007 15009 o [ther comprehemsiv ncome s that wll ot be recasiied subscasenty toprofit or loss Rencasuimen ofdefind bencht plans 03t 04 010 007 006 03 Income o et o emeasareent of deined bnsfi plans____ w1 012 003 B! w2 Other conprehensive incomelloss) o th period! year. et of s (1] 040 G035] 007 005 ] [Totalcomprebemive income for theperiod yer (A + B 20 FEI 2014 s st [P up cquity share capital fce valoe o INK € cach) 0] 3 X B T2 Ohercquty o per the mudited BaonceSoeer | oo o0 b L Earningspercquity share (ac vtuc o INR S cach)” Bosic (R 079 ot 066 165 13 s IDiued ANK) 0 ¥ 066 16 e s st ot Dt 1S i e v e oy s See accompanying motes t the fnanca resul ot 1 The above fmacial st ofthe Company s publishd in accordane with Regulation 35 of th SEBI (Lising Obligations snd Discosur: Reguirncats) Regolaions, 2015 a5 amended (Lising Regultions) have been revieed and] recommeaded by the Auit Conmite and approve by th Board o Dirctorsin thet rspectv: mcetings held on 05 Noveber 2026, These fnanial esuts e been prepard i accordance wit rcogtion and mcasurement princpls Indan Accouting Standards 1od AS-) prescrbed undr Section 133 of he Companies At 2113 read withthe reevant s sved thecunder d the ot ccourting priciples gncrally accepted i lodin Linited R wnder rlstio| 33 of SEBI (Listing Oblgations and Disclosur Requieneats Regultios, 201 has o caniod ou b the ttutry audtors of the company. Th audiors bave expessed an unmodified port on th: Financi Resolts ofthe Conpany. Fo e dal o s, it inestorssetion afour websie at ww campusactivener com and Financia Reslts at Cosporat Section of s rsinds com and s, bsendi com. pls wiven i Ind AS 108 *Operating Scameots”,the Compony's businss acvity s within gl peraing scgment ol "Footweas e s reated rodacts. hence the disclosu: requiremrts relatin to Bascd ou guiding i ~Operating Scgnts” 3 pe Id AS 108 are ot applicale. © no actiites ondor ansactions i i Durin the quartr, the Company. has incorporate a ddicated foundstion “Campus Foundation” wi the prmary abjct of dischargin is CSR obigation. As 1 the quante end,since hes o foundation.the Campany s ot prepared conslidated fnanial esuls forth quarter nded 30 Sptember 2026, For and on baalf o the Board of Ditctors o Campus Activewear Limited Place: Gurwram Cloiman ani Mamaging Discton DIN 00172467 Date 05 Novebr 2026
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A ‘The Statement of Assets and Ligbilities is given below (A anmounts are n INK crores excaps per share data or as othervise staied) Particulars 30 September 2026 | 31 March 2026 Unaudited Audited ASSETS Non-current assets Property, plant and equipment 26081 262,63 Capital work-in-progress 1024 1097 Right-of-use assets 23581 242,10 Intangible assets 987 1136 Intangible assets under development 044 035 Financial assets Other financial assets 1625 1703 Deferred tax assets (net) 3461 3463 Other tax assets (nef) 1563 823 Other non-current assets 091 055 “Total non-current assets — SwasT| swws Current assets Inventories 62824 449.45 Financial assets Trade receivables 18383 15275 Cash and cash equivalents 294 396 Bank balances other than above - - Loans 081 127 Other financial assets 099 12574 Other current assets 16181 146.17 “Total current assets 983.62 879.34 156819 1,467.19 EQUITY AND LIABILITIES Equity Equity share capitol 152.80 Other equity 75345 Total equity N - - 90625 Liabilities Non-current Financial liabilities Lease liabilities 16021 16464 Other financial liabilities 1944 858 Provisions 1478 1365 Other non-current liabilities 220 259 Total non-current liabilities 196.63 189.46 Current liabilities Financial liabilities Borrowings 7800 3628 Lease liabilities 3494 35.24 Trade payables Total outstanding dues of micro enterprises and small enterprises 6411 46.05 Total outstanding dues of creditors other than micro enterpriscs and small enterprises 19062 17866 Other financial liabilities 1982 27.52 Other current liabilities 6664 4429 Provisions 302 270 Current tax liabilities (net) - 074 Total current liabilities 45715 371.48 Tofal liabilities 65378 560.94 Total equity and liabilities 1,568.19 1,467.19
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B The Statement of Cash Flows is given below (Al amonnts are i INK erores excep per share data or os othervise stated) Far the six month ended | For the year ended 30 September 2026 31 March 2026 - Unaudited Audited A, [Cash flows from operating activities Profi before tax 6829 20217 Adjustments: [Depreciation and amortisation expense 4646 8830 Finance costs 9.87 2423 Interes income. (238)| 1269)| Loss allowance and wiiten off 180 098 | Advances wiitten off - 006 [Property, plant and equipment wiitien off 018 031 Loss on sale of property. plant and equipment (nct) 013 (033) (Gain) on termination on lease (105) (1.73), Provisions / trade payables writien back (9.04)| (436) Share hased payment expenses 194 587 Govenment grants (056), (162) Provision for inventory - 219 Unwinding of discount on provisions 002 003 Operating profit before working capital changes 115,66 30341 |Working capital adjustments (Increase) in inventories (169.75) (7138) (Increase) in trade receivables (3788) 57) (Increase) in other current assets (15.64)| (59.36)| [Decrease! (increase) in loans 046 (©.12) [Decrease in other current and non-current financial assets 142 025 (Increase) in other non-current assets (002)] (0.03) Increase in trade payables 3002 299 Increasc in provisions 150 335 (Decrease) increase in other current financial liabilities (7.95)| 224 Increase in other non-current financial liabilities 1086 173 Increase in other current liabilities 252 1322 |Cash (used in)! generated from operating activities “830) 90.58 Less: Income tax paid 2599) (55.81) Net cash (used in)/ generated from operating activities (A) 4 134.77 B. [Cash flows from investing activities [Purchase of property, plant and equipment including capital-workein-progress, intangible assets, (@3.08) (%027) Intangible assets under development, capital advances and capital creditors [Proceeds fiom sale of property. plant and equipment 017 127 Proceeds from maturity of bank deposits 18778 2582 (Investments) in bank deposits (63.05)] 20291) Interest received 175 1136 |Net cash generated from/ (used in) investing activities (B) 10357 ®473) lows from fin: activities (Change in current borrowings (net)* an 3628 Proceeds from share allotment under employee stock options 155 267 Principal payment of lease liabiltics a738) (99.08) Interest paid on lease liabilities ®32) (17.96) Tnterest paid other than on lease liabilities (155) (6.27)| [Dividend paid s85) 9.16)| Net cash (used) in financing activities (C) @9.84) ©3.52) Net (Decrease) in cash and cash equivalents (A+B+C) @02 (i3.48) Cash and cash equivalents at the beginning of the year 6 w (Cash and cash equivalents at the end of the vear 294 3.96 *Change in current borrowings (net) is as follow: For the six month ended | For the year ended Particulars 30 September 2026 31 March 2026 Unaudited Audited [Repayment of current borrowings (r0ss) (1.79234) (3.86372)| [Proceeds from current borrowings (wross) . 183625 3.900.00 [Change in current borrowings (net) a7l 36.28
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Building No. 10, 12th Floor, Tower-C B S R and CO DLF Cyber City, Phase - II 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 September 2026 and year to date results for the period from 1 April 2026 to 30 September 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 September 2026 and year to date results for the period from 1 April 2026 to 30 September 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. 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 contains any material misstatement. ForBS R and Co Chartered Accountants Firm’'s Registration No.:128510W W Sandeep Batra Partner Gurugram Membership No.: 093320 05 November 2026 UDIN:26093320RUDGHC7205 Western Express Highway Goregaon (East) Mumbi - 40006 Page 1 of 1