Interim report
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Ref- FWIL/SEC/2026-27/53 Date: November 02, 2026 To, BSE Limited Phiroze Jeejeebhoy Towers Dalal Street Mumbai - 400 001. Scrip Code : 544030 National Stock Exchange of India Limited Exchange Plaza, C/1, G Block, Bandra - Kurla Complex Bandra (East), Mumbai - 400 051. Symbol : FLAIR Sub: Outcome of Board Meeting held on November 02, 2026 Ref: Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘Listing Regulations’) Dear Sir(s)/ Madam(s), Pursuant to Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”), we hereby inform you that the Board of Dir ectors at its meeting held today , inter -alia, have considered and approved the following; - 1. The Unaudited Standalone and Consolidated Financial Results for the quarter and half year ended September 30, 2026: Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”), please find enclosed herewith the following: a) A copy of the Unaudited Standalone and Consolidated Financial Results for the quarter and half year ended September 30, 2026. b) Limited Review Report on the aforesaid Financial Results (Standalone and Consolidated). 2. Declaration of Interim Dividend The Board of Directors at its meeting held today has declared an Interim Dividend of Rs. 0.50/- (Fifty Paise only) per equity share of face value Rs.5/- each for the financial year 2026– 27. The Record Date for the purpose of determining the entitlement of the equity shareholders to receive the aforesaid Interim Dividend has been fixed as Friday, November 06, 2026.
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The Interim Dividend shall be paid to the equity shareholders whose names appear in the Register of Members of the Company or in the records of the Depositories as beneficial owners of the shares as on the aforesaid Record Date. The Interim Dividend shall be paid to the eligible shareholders within 30 days from the date of its declaration, in accordance with the applicable provisions of the Companies Act, 2013. The Board Meeting commenced at 4:00 pm and concluded at 08:05 pm This is for your information and records. Thanking you, Yours faithfully, For Flair Writing Industries Limited Mr. Vishal Kishor Chanda Company Secretary and Compliance Officer Encl: As above
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Price Waterhouse Chartered Accountants LLP Review Report To The Board of Directors Flair Writing Industries Limited Flair House, Plot No. A/64, Cross Road-A Marol Ind. Area, MIDC, Andheri (East) Mumbai 400093 1. We have reviewed the unaudited consolidated financial results of Flair Writing Industries Limited (the “Holding Company”) and its subsidiaries (the Holding Company and its subsidiaries hereinafter referred to as the “Group”) (refer paragraph 4 below) for the quarter ended September 30, 2026 and the year to date results for the period April 01,2026 to March 31, 2026 and the Unaudited Consolidated Statement of Assets and Liabilities as on that date and the Unaudited Consolidated Statement of Cash Flows for the half-year ended on that date which are included in the accompanying ‘Statement of Unaudited Consolidated Financial Results for the quarter and half year ended September 30, 2026 (the “Statement™). The Statement is being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations, 2015”), which has been initialled by us for identification purposes. 2. This Statement, which is the responsibility of the Holding Company’s Management and has been approved by the Holding Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting”, prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. 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. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. 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. 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. - Price Waterhouse Chartered Accountants LLP, Nesco IT Building 111, 8th F *Complex, Gate No. 3 Western Express Highway, Goregaon East, Mumbai 400 063 T: +91 (22) 61197810 pffice: 1-A, Vishnu Digamber Marg, Sucheta Bhawan, New Delhi - 110002 erhouse Chartered Accountants LLP (a Limited Liability Par on 1o Price Waterhouse Chartered Accountants LLP, its ICAl registration number is 012754N/N500016 Registered office and Hea Price Waterhouse (a Parmership Firm) converted into Py AAC-5001) with effect from July 25. 2014, Post its (ICAT registration number before conversion was 012754N) ership with LLP identity no- LLPIN
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Price Waterhouse Chartered Accountants LLP To the Board of Directors of Flair Writing Industries Limited Independent auditor’s review report on the unaudited standalone financial results Page2o0f3 4. The Statement includes the results of Holding Company and following entities: | SrNo | Name of the entity | Relationship | 1 P‘lai;;i;ing E(]llll;ments Private Limit;; 7 | Sl:l;smlaw - 1 2 Flair Cyrosil Industries Private Limited V Suhsidiar& Monrtemsa Stationery Private I,{zx\i[e(l o S\li)h{(ii‘ ry T 4 Flomaxe Stationery Private Limited Step down su 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 has not been prepared in all material respects in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India and has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. The interim financial results of four subsidiaries reflect total assets of Rs. 52,716.59 lakhs and net assets of Rs. 15,022.36 lakhs as at September 30, 2026, and total revenues of Rs. 10,277.48 lakhs and Rs. 19,516.43 lakhs, total net profit after tax of Rs. 286.90 lakhs and Rs. 719.00 lakhs and total comprehensive income of Rs. 291.20 lakhs and Rs. 721.02 lakhs, for the quarter ended and for the period from April 01, 2026 to September 30, 2026, respectively, and cash flows (net) of Rs. 7.23 lakhs for the period from April 01, 2026 to September 30, 2026, as considered in the unaudited consolidated financial results. These interim financial results have been reviewed by other auditors in accordance with SRE 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” and their reports , vide which they have issued an unmodified conclusion, have been furnished to us by the other auditors and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries is based on the reports of the other auditors and the procedures performed by us as stated in paragraph 3 above. Our conclusion on the Statement is not modified in respect of the above matter.
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Price Waterhouse Chartered Accountants LLP To the Board of Directors of Flair Writing Industries Limited Independent auditor’s review report on the unaudited standalone financial results Page 30f3 7. (a) The comparative figures of the Group as set out in the Statement for the quarter and half year ended September 30, 2025 and quarter ended June 30, 2026, were reviewed by another firm of Chartered Accountants who, vide their report dated November 6, 2025, and August 11, 2026 expressed an unmodified conclusion on the same. (b) The consolidated financial statements of the Holding Company for the year ended March 31, 2026, were audited by another firm of chartered accountants under the Companies Act, 2013 who, vide their report dated May 21, 2026 expressed an unmodified opinion on those financial statements Our conclusion on the Statement is not modified in respect of the above matters. For Price Waterhouse Chartered Accountants LLP Firm Registration Number: 012754N/N500016 a5 Devang Mehta Partner Membership Number: 118785 UDIN: 26118785JSKGKO3141 Place: Mumbai Date: November 2, 2026
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FLAIR WRITING INDUSTRIES LIMITED Flair House, Plot No. A/é4, Cross Road-A Marol Ind. Area, MIDC, Andheri (East), Mumbai-400 093 CIN - L5T100MH2016PLC284727 Unaudited Consolidated Finan | Results for the quarter and half year ended September 30, 2026 (2 in lakhs except earnings per share) el Year Ended (Unaudited) ~ QuarerEn (Audited) “March31, | 26 i “Seplember 30, INCOME 1 [Revenue from operations 3401221 | 3192490 | 3209132 | 65937.11| 6094578 | 12501063 2 |Ofherincome 76534 123.62 85291 868.96 1,180.48 207654 Total income &) 34777.55 | 3204852 | 3294423 | 6682607 | 62,126:26 | 1.27,087.17 3 [EXPENSES (@) Cost of material consumed 19.098.55 | 1516521 | 17.919.63 | 3426376| 3211796 | 6259587 [b) Purchase of stock-in-frade 76694 592.35 48242 | 1,359.29 942.00 [ 2.305.12 {c) Changes in inventories of finished goods, work-in-progress and siock-in-frade (242197) 31199 | (296823 (210998 (3.198.38)| (3.667.76] (d) Employee benefits expense 594837 | 555568| 562934 | 1150405( 10667.02 | 21.447.37 e} Finance cosls 13103 12676 147.94 257.79 27278 51881 (1] Depreciation and amorfisation expense 146442 | 143467 131570 | 2.899.09 2.590.06 530609 (o) Other epenses 556494 | 496520 | 499249 | 10530.14 942049 | 1987663 Total expenses (8) 30,552.30 | 2815186 | 27,519.29 | 58.704.16 | 52,819.12| 10838213 4 |Profit for the period/year before fax (C=A-8) 422525 | 389668 542495| 812191 930714 1870504 5 |Tax Expense fa) Current Tax 12256 9972|1786 [ 211926 220184 | 453427 {o) Deferred Tax Expenses/(Credit) (8491) (3.42) (23.68) (@8.33). 169.90] 39.05 e Shorl/{Excess] Provision of tax relating fo ecriier years 1079 008 (292) 1087 (292) (250) Total Tax Expense ©) 105342 | 988.38 115204 2.04180 213902 457041 6 |Profit for the period/year afer fax (E=C-D) 317183 | 290828 | 427290] 608011 716812 | 14134.64 7 |Other comprehensive income. liems that will not be reclassified fo statement of profit or loss (c) Remeasurement of defined benefit obligation 29.95 (2699) (44.01) 296 91.32) 109.27) (b) Income fax effect on the above (7.13) 657 1105 0.56) 2283 2596 Total other comprehensive Income/(loss) for fhe period/year (net offax) () 2282 (20.42) (©2.96) 2.40 (©8.47) (8331) 8 |Total comprehensive income for the period/year (G=E+F) 3,194.65 | 2887.86 4237.94| 608251 7.099.63| 14051.33 9 |Profit atfributable fo: Equity holders of the parent 313387| 2.856.25| 4258.66) 599012 72314 13979.06| Non controling inferest 37.96 5203 1425 89.99 44.98 155.58 10 [Other comprehensive income/(loss) afiributable fo: Equity holders of fhe parent 28| (2042 (3296) 240 (68.49) (8331) Non confrolling inferest - - - - 11 |Total comprehensive income atfributable to: Equity holders of the parent 315669| 283583 422549 599252 7.054.65 1389575 Non confrolling inferest 37.96 52,03 1425 89.99 44.98 155.58 12 |Paid up equity share capital (face value of ¥ 5/- each) 526077 | 526977 526977 | 526977 526977 526977 13 |Other equity 1.08,893.42 14 |Eamings per equity share of face value of ¥ 5/- each (nof annualised for the quarter/period) Basic (In?) 297 271 404 5.68 676 1326 Diluted (In ?) 297 271 404 5.68 676 1326
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FLAIR WRITING INDUSTRIES LIMITED Flair House, Plot No. A/44, Cross Road-A Marol Ind. Area, MIDC, Andheri (East), Mumbai-400 093 CIN - L51100MH2016PLC284727 Consolidated Assets and Liabilities as at September 30, 2026 Non-current assets a) |Property, plant and equipment 47.954.35 45,425.57 b) |Right-of-use assets 2167.08 2617.26 <) |Capital work in progress 344374 6,000.04 d) |itangible assets 21036 12212 ) |Goodwill 3602 3602 f) |Financil assets i) Loans 5013 2228 i) Other financial assets 992.39 961.50 g) |Curent fax osses (nef) 1651 1503 h) |Defered Tox Assefs (Net) 43886 31847 i) [Other non-current assets 373035 1,524.32 Total non-current assets 59.039.79 57,042.61 Current assets a) [lventories 39.333.44 3539597 o) |Financial ossets i) Investment 9,446.22 11.968.44 i Trade receivables 3314683 27,336.50 i) Cash and cash equivalents 131.94 112965 iv) Bank Balance ofher thon i) obove 125 282 V) Loans 5972 62.85 Vi) Ofher financiol assets 58.08 6020 <) |Other current assets 636393 3978.68 Total current assets 88,541.41 79.935.11 Total assets 1.47.561.20 | 13697772 EQUITY AND LIABILITIES Equity a) |Eauity shore capital 5.269.77 5269.77 | b) |Other equity 11435897 Equity atfributed fo equity holders of the parent 1,19.628.74 Non controlling inferest 181.48 Total equity 1,19,810.20 1,14,254.85 Liabilifies Non-current liabilifies | a) |Financial licbilfies i) Borrowings 191614 2,866.22 i Lease liabiliies 1.494.66 200091 Other financial liabilties 8010 577 b) [Provisions - employee benefit obligations 158464 1,458.08 <) |Defered fax liabiliies (nef) 111042 107781 d) |Other non-curent fiabilfies 642 868 Total non-current liabilties 6192.38 7.417.47 Current liabilfies | a) |Financial liabilfies Bomowings 133032 85494 [ i Lease liobilifies 970.76 90691 | i Trace payables | Total outstanding dues of micro and small enferprises; 2,251.62 2227.65 | Total outstanding dues of creditors ofher than micro ond small enterprises 841458 498931 | iv) Other financil liabilifes 46398 107536 | b) |Provisions - employee benefit obligations 94616 830,03 <) |Other current liabiliies 6,466.84 3942.39 [ d) |Curent fox fiabilfies (net) 73436 479.01 Total current liabilities 21,578.62 15,305.60 Total liabilities 27,771.00 22,723.07 Total equity and liabilities e ey P e BRI TP
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FLAIR WRITING INDUSTRIES LIMITED Flair House, Plot No. A/é4, Cross Road-A Marol Ind. Area, MIDC, Andheri (East), Mumbai-400 093 CIN - L51100MH2016PLC284727 Consolidated Statement of Cash Flows for the half year ended September 30, 2026 (Zin lakhs) A |Cash Flows From Operating Activities Profit before fax 812192 9.307.14 Adjustments for: Depreciation and amortisation expenses 2899.09 2,590.06 Finance costs 25779 27278 Impairment loss on financial assets (net) 2481 3008 Rentincome (1.80) (1.80) Net exchange differences (96.01) (127.35) Sundry Balance written back Amortization of government granis (2.64) (291) Interestincome (forming part of other income) (103.10) (247.37) Gain on Termination of Lease contract - (5.31) Changes in fair value of financial asset af fair value through profit or loss (300.95) Gain on sale of investments (net) (250.12) (170.43) Gain on disposal of property, plant and ecuipment (1095) (193.25) Operating profit before change in working capital 10538.04 1145165 Movements in working capital (Increase)/Decrease in inventories (3937.47) (4.794.96) (increase)/Decrease in frade receivables (5.229.9¢) (1.994.03) (increase)/Decrease in ofher financial assets (2877) (50.71) (Increase)/Decrease in other assets (2.323.58) (608.20) (Decrease)/Increcse i frade payoables 341871 200,29 Increase/(Decrease) in ofher financial iabiiifies (107.78) 1389.30 Increase/(Decrease) in employee benefit obligations 245.64 563.56 Increase/(Decrease) in other labiliies 252483 (186.09) Cash Generated from /(Used In) Operations 5099.67 7,776.80 income taxes paid (net] (1,876.26) (2.193.39) Net cash generated from / (used In) operating activifies ») 322341 558341 B |Cash flows from invesfing activities Rentincome 180 1.80 Purchase of property, plant and equipment and infangible asset (5.475.98) (6,515.53) Proceeds from sale of property, plant and equipment 28038 31799 Payments for purchase of investments (6.950.00] (10900.00] Proceeds from sale of investments 1002323 5749.05 Loans given (2471) (25.3¢) Net movement in other bank balances 157 557742 Inferest received 10310 247.37 Net Cash Generaled From / (Used In) Investing Activities ®) (2,040.61) (5.547.27) C |Cash Flow From Financing Activities Proceeds/(Repayment) of short term borowings (nef) 327.15 5479 Finance costs paid (257.79) (272.78) Repayment of principal portion of lease liabilities (442.39) (529.62) Loans taken 2,746.64 404595 Repayments of loan faken (3.548.48) (4.263.36) Dividend paid 526.98) (1.053.95) Net Cash Generated from / (Used In) Financing Activities (© (1,701.86) (201897) D [Netincrease/(decrease)in cash and cash equivalents (A+B+C) (519.06) (1.982.82) Cash and Cash Equivalents of the Beginning of the period 1,129.65 566233 Less: Adjustment on account of initial application of Ind AS 109 amendment on April 01, (478.64) 2026 Cash and cash equivalents at the end of the period = Nofe: 7 The above consolidated statement of cash flows \s.'/é;éyo'rec under the't rnmrecr Method" as set ouf (ind AS-7) statement of cash flows. (3
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Notes to the Consolidated Financial Results 1. The above unaudited Consolidated Financial Results of the Flair Writing Industries Limited (“the Group") have been prepared in accordance and comply with all material aspects with the Indian Accounting Standards (Ind AS') notified under Section 133 of the Companies Act, 2013 ("the Act”), read with relevant rules thereunder and other generally accepted accounting practices in India and in terms of the Regulation 33 of the Securities and Exchange Board of India ('SEBI) (Listing Obligations and Disclosure Requirements) Regulations 2015 (Listing Regulation), as amended (“the LODR Regulation). 2. The above unaudited Consolidated Financial Results have been reviewed and recommended by the Audit Committee and approved by The Board of Directors at their respective meetings held on November 02, 2026 and taken them on record. The Statutory auditors of the Company have carried out limited review of these Unaudited Consolidated Financial Results for the quarter ended September 30, 2026 and have issued an unmodified conclusion on these resulfs. 3. The unaudited Consolidated Financial Results for the quarter ended June 30, 2026 are available on the Company's website at www. flairworld.in and also on the website of BSE Limited at www.bseindia.com and National Stock Exchange of India Limited at www.nseindia.com, where the shares of the Company are listed. 4. The final dividend of 20.50 per equity share for the financial year ended March 31, 2026, as recommended by the Board of Directors of the holding company, was approved by its shareholders al the Annual General Meeting held on August 27, 2026 and has subsequently been paid in the current quarter. 5. The Board of Directors of the holding company at its meeting held on November 02, 2026 has declared an interim dividend of % 0.50 per equity share (i.e. 10% of face value of ¥ 5 each). 6. The Group is primarily engaged in manufacturing of writing instruments, stationeries and other allied(s). Accordingly, the Group has only one reportable segment “Writing Instruments & other allied(s)" as per Ind AS - 108 - “Operating Segment". 7. The consolidated financial results include result of the holding company and four subsidiaries. 8. The Figures for the previous financial period/year have been regrouped and reclassified wherever necessary. For and on behalf of Board of Directors of Flair Writing Industries Limited Sumit Rathod Whole time Director (DIN: 02987687) Place: Mumbai Date: November 02, 2026
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Price Waterhouse Chartered Accountants LLP Review Report To The Board of Directors Flair Writing Industries Limited Flair House, Plot No. A/64, Cross Road-A Marol Ind. Area, MIDC, Andheri (East) Mumbai 400093 We have reviewed the unaudited standalone financial results of Flair Writing Industries Limited (the “Company”) for the quarter ended September 30, 2026, and the year to date results for the period April o1, 2026 to September 30, 2026, the Statement of Standalone Assets and Liabilities as at September 30, 2026, and the Statement of Standalone Cash Flows for the half-vear ended on September 30, 2026, which are included in the accompanying ‘Statement of Unaudited Standalone Financial Results for the quarter and half year ended September 30, 2026, (the “Statement”). The Statement has been prepared by the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations, 2015"), which has been initialled by us for identification purposes. This Statement, which is the responsibility of the Company’s Management and approved by the 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 Companie 2013, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 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. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. 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. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the Statement has not been prepared in all material respects 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 has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement Price Waterhouse Chartered Accountants LLP, Nesco IT Building 111, 8th Floor, Nesco IT Park, Nesco Complex, Gate No. 3 Western Express Highway, Goregaon East, Mumbai 400 063 T: +91 (22) 61197810 Registered office and Head office: 11-A, Vishnu Digamber Mare, Sucheta Bhawan, New Delhi - 110002 Price Waterhouse (a Partnership Firm) converted into Price Waterhouse Chartered Accountants LLP (a Limited Liability Parinership with LLP identiry no. LLPIN AAC-5001) with effect from luly 25, 2014. Post its conversion to Price Waterhouse Chartered Accountanis LLP, its ICAT registration number is 012754 N NS000 16 (ICAI registration number before conversion was 012754N)
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Price Waterhouse Chartered Accountants LLP To the Board of Directors of Flair Writing Industries Limited Independent auditor’s review report on the unaudited standalone financial results Page 20f 2 5. (a) The standalone financial results of the Company for the quarter and half year ended September 30, 2025, and quarter ended June 30, 2026, were reviewed by another firm of Chartered Accountants who issued their unmodified conclusion, vide their reports dated November 6, 2025, and August 11, 2026,respectively. (b) The standalone financial statements of the Company for the year ended March 31, 2026 were audited by another firm of Chartered Accountants under the Companies Act, 2013, who issued an unmodified opinion vide their report dated May 026. Our conclusion is not modified in respect of these matters For Price Waterhouse Chartered Accountants LLP Firm Registration Number: 012754N/N500016 l Devang Mehta Partner Membership Number: 118785 UDIN: 26118785BJJSEC9762 Place: Mumbai Date: November 2, 2026
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FLAIR WRITING INDUSTRIES LIMITED Flair House, Plot No. A/64, Cross Road-A Marol Ind. Area, MIDC, Andheri (East), Mumbai-400 093 CIN - L51100MH2016PLC284727 Unaudited Standalone Financial Results for the quarter and half year ended September 30, 2026 INCOME Revenue from operations Otherincome Total income (A) EXPENSES (a) Cost of material consumed (b} Purchase of stock-in-frade (c) Changes in inventories of finished goods, work-in-progress and stock-n-frade (d) Employee benefils exoense (e) Finance costs (1] Depreciation and amoriisation expense (a) Other epenses Tofal expenses (8) Profitfor the period/year before fax (C=A-B) Tax expense (a) Current tax (b) Deferred tax expenses/(credi) (c) Short/{Excess) provision of fax relating fo earlier years Total fax expenses (©) Profit for the period/year after fax (E=C-D) Other comprehensive income Items that will not be reclassified fo statement of profit or loss (a) Remeasurement of defined benefit obligation (b} Income tax effect on the above Tofal other comprehensive income/(1oss) for the period/year (net of fax) (F) Total comprehensive income for fhe period/year (G=E+F) Paid up equity share capital (face value of ¥ 5/- each) Other equity Earnings per equity share of face value of # 5/- each (not annualised for the. quarter/period) Basic(in 2) Diluted (in ) 2701626 2580525| 2632444 52821.51| 5054645| 10129704 124790 70412| 136848 195202| 2.16507 408323 2826416 | 2650937 | 27,69292 | 5477353 | 5271152 | 105380.27 1544543| 12437.61| 1464242| 27.88304| 2667028| 5153551 389.50 328.67 349.60 71817 579.90 158464 (118375)| 122006 | [1.649.94) 3631 | (126449 (6309¢) 483573| 4487.04| 454898| 9.32277| B63199| 1734793 7458 63.66 99.35 13824 18323 31386 927.42 90250 86656 1.82992| 172943 3.455.61 390514| 371424| 414615| 761938 784611 1595610 2439405 | 2315377 | 2300312 | 47.547.62 | 4437645 | 89562.69 387011 | 335560 | 448980 | 722571 | 833507 | 1581758 1.007.23 87212| 106223 1679.35 203838 4033.63 12603) 7.50 (1659) (18.53) (6129) (5.82) 460 - (195) 440 1195) (195) 985.60 879.62 | 104328 | 186542 | 19754 4,025.86 288431 | 247598 | 344651 | 536029 | 635993 | 1179172 2475 (24.24) (43.62) 051 (89.40) 190.04) (6.23) 610 1098 013 2250 2266 18.52 (18.14) (32.64) 038 (66.90) (67.38) 290283 | 245784 | 381387 | 536067 | 629304 1172434 520977 | 526977 | 526977 | 526977 | 526977 526977 10499911 274 235 346 509 603 1119 274 235 346 509 603 1109 o 500
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FLAIR WRITING INDUSTRIES LIMITED Flair House, Plot No. A/64, Cross Road-A | Marol Ind. Area, MIDC, Andheri (East), Mumbai-400 093 CIN - L51100MH2016PLC284727 Standalone Assets and Liabilities as at September 30, 2024 (2 in lakhs] ‘ 5 5 = (v ed) [ASSETS } Non-current assets \ a) |Property, plant and equipment 31,532.20 2871570 o) [Right-of-use cssets 1287.81 156810 ‘ <) |capital work in progress 378.43 343075 ‘ d) [infangible assets 209.41 1210 \ e) |Financial assets ; i) Investments 10.362.66 36200 | ii) Loans 24,239.22 30955.41 ; iij) Other financial assets 34274 32971 f) |Current tax assets (net) 8.22 8.22 g) |Other non-current assets 276727 1107.08 ‘ Total non-current assets 71127.96 66,598.08 Current assets | a) [inventories 25954.07 24,356.42 o) |Financial assets i) Investments 9,446.22 11,968.44 ii) Trade receivables 25,861.35 20,484.66 iij) Cash and cosh equivalents 108.41 111335 iv) Bank Balance other than (iii) above: 1.25 | v) Loans 535.53 Vi) Other financial assets 58.07 <] |Other current assets 3.743.60 Total current assets 65,708.50 | Total assets EQUITY AND LIABILITIES Equity a) |Eauity share capital 5269.77 526977 b) |Other equity 10983281 104999.11 Total equity 1,15,102.58 1,10,268.88 Liabilities Non-current liabilifies a] [Financial ligbiliies i) Borrowings 489.87 1,513.80 ii) Lease liabilities 860.50 118486 iij) Other financial liabilities 7482 0.50 b) |Provisions - employee benefit obligations 1,503.82 139696 c) |Deferred fax iabilfies (nef) 81394 832.34 d) |Other non-current liabiliies .42 8.68 Total non-current liabilities 3,949.37 4,937.14 Current liabilities a) |Financial liabilities i) Borowings 448.32 9.49 ii) Lease liabilities 81825 57491 iii) Trade poyables Total outstanding dues of micro and small enterprises; 101575 1,413.69 Total outstanding dues of creditors other than micro and small 849276 4,790.56 enterprises iv) Other financial liobilities 191.553 402.59 b) |Provisions - employee benefit obligations 891.21 782.31 <) |Other curent licbilties 547396 2969.85 d) |Current tax liabilities (net) 852.70 416.64 Total current liabilities 17,784.50 11,360.04 Total libilities 21,733.87 16,297.17 Total equity and liabilities 36,836.45
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FLAIR WRITING INDUSTRIES LIMITED Flair House, Plot No. A/64, Cross Road-A CIN - L51100MH2016PLC284727 Marol Ind. Area, MIDC, Andheri (East), Mumbai-400 093 Unaudited Standalone Cash Flow Statement for the half year ended September 30, 2026 (in lakhs) Sr.No. | Parficulars Half Year Ended (Unaudited) Sepfember 30,2026 | September 30, 2025 A~ |Cash Flow from Operafing Activities Profit before fox 7.225.72 8,335.07 Adjustments for: Depreciation and amortisation expenses 182992 1.729.43 Finance costs 138.24 183.23 Impairment loss on financial assefs (nef) 2.45 2721 Rentincome (110.00) (74.10) Amortization of government grants (2.64) 291) Interest income (forming port of otherincome) (1.100.27) (1.241.83) Gain on sale of investments (nef) (250.12) (170.43) Changes in fair value of financial asset at fair value through profit or loss (300.55) - Gain on disposal of property, plant and equipment (10.95) (192.11) Net exchange differences (92.92) (127.52) Operating profit before change in working capital 7,328.48 8466.05 Movements in working capital: (Increase)/Decrease ininventories (1.597.64) (2.272.50) (Increase)/Decrease in frade receivables (4.777.04) (414.63) (Increase)/Decrease in other financial assets (10.50) 87.27 (Increase)/Decrease in other assets (1.750.27) (701.17) Increase/(Decrecse] in frade paycbles 327373 1.998.43 Increase/(Decrease) in other financial iabilfies 55.65) 1,323.48 Increase/(Decrease) in employse benefit obligations 21626 36531 Increase/(Decrease) in other fiabilifies 2,504.50 (188.97) Cash generated from operations 513145 866328 Income Toxes Paid (Net) [1.647.88) (2.092.86) Net cash generated from / (used In) operating activities () 348357 657040 B |Cash flows from investing activities Investment n subsidiary (10,000.66) - Rent Income 110.00 7410 Purchase of property, plant and equipment and infangible asset (3.220.01) (3,548.87) Proceeds from sale of property. plant and equipment 23.62 295.50 Payments for purchase of investments 6.950.00) (10,900.00) Proceeds from sale of investments 10,023.23 5,749.05 Loans given 7.706.88) (9.749.94) Repayments of loans given 15,041.30 5927.23 Net movement in other bank balances 0.50 5,583.03 Interest received 036 20677 Net Cash Generated From / (Used In) Invesfing Activities () (2.,678.53) (8,:343.12) C [Cash Flow From Financing Activities Proceeds/(Repayment) of short ferm borrowings (nef) 438.82 (35.54) Finance costs poid (65.26) (87.12) Repayment of principal portion of lease liabilties (353.99) (361.49) Loons faken 2.746.64 382855 Repayments of loan taken (3,570.57) (4,236.28) Dividend paid 526.98]] (1,053.95) Net cash from /(used in) financing activities © (1,331.34) (1,945.83) D |Netincrease/(decrease) in cash and cash equivalents (A+B+C) (526.30) (1,718.55) Cosh and Cash Equivalents ot the Beginning of he period 111335 537585 Less: Adjustment on account of iniial appiication of Ind AS 102 amendment on Apiil 01, (478.64) - 2026 Cash and cash equivalents at the end of the period 108.41 3,657.30 Note: The above standalone statement of cash flows is prepared under the “Indirect Method" as set out under Indian accounting Standard (Ind AS- 7) statement of cash flows.
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Notes to the Standalone Financial Results 1. The above unaudited Standalone Financial Results of the Flair Writing Industries Limited (“the Company”) have been prepared in accordance and comply with all material aspects with the Indian Accounting Standards (Ind AS') noftified under Section 133 of the Companies Act, 2013 (“the Act"), read with relevant rules thereunder and other generally accepted accounting practices in India and in terms of the Regulation 33 of the Securifies and Exchange Board of India ('SEBI) (Listing Obligations and Disclosure Requirements) Regulations 2015 (Listing Regulafion), as amended (“the LODR Regulation”). 2. The above unaudited Standalone Financial Results have been reviewed and recommended by the Audit Committee and approved by The Board of Directors at their respective meetings held on November 02, 2026 and taken them on record. The Statutory auditors of the Company have carried out limited review of these Unaudited Standalone Financial Results for the quarter and half year ended September 30, 2026 and have issued an unmodified conclusion on these results. 3. The unaudited Standalone Financial Results for the quarter ended September 30, 2026 are available on the Company's website at www.flairworld.in and also on the website of BSE Limited at www.bseindia.com and National Stock Exchange of India Limited at www.nseindia.com, where the shares of the Company are listed. 4. The final dividend of 20.50 per equity share for the financial year ended March 31, 2026, as recommended by the Board of Directors, was approved by the shareholders at the Annual General Meeting held on August 27, 2026 and has subsequently been paid in the current quarter. 5. The Board of Directors at its meeting held on November 02, 2026 has declared an interim dividend of ¥ 0.50 per equity share (i.e. 10% of face value of 5 each). 6. The Company is primarily engaged in manufacturing of writing instruments, stationeries and other allied(s). Accordingly, the Company has only one reportable segment “Writing Instruments & other allied(s)" as per Ind AS — 108 - “Operating Segment". 7. The Figures for the previous financial period/year have been regrouped and reclassified wherever necessary. For and on behalf of Board of Directors of Flair Writing Industries Limited Sumit Rathod Whole time Director (DIN: 02987687) Place: Mumbai Date: November 02, 2026