Samtex Fashions Ltd Approves Q3 Results for FY2025-26, No Manufacturing Activity Since 2019

Samtex Fashions Ltd has approved the unaudited standalone and consolidated financial results for the third quarter ended December 31, 2025. The company's plant was setup in Noida but was later shifted outside NSEZ during the FY 2017-18. In March 2019, the company further changed its business premises to Plot no 163, Udyog Vihar, Greater Noida, UP- 201308. However, since then, no manufacturing activity has been carried on. The company has entered into a rent agreement in January 2021 to shift its business premises to D1/3, Industrial Area, Vill-Rajarampur, Sikandrabad, Bulandshahar UP-203205, but has been unable to shift its assets and business operations to the new premises. The company has not determined impairment in respect of fixed assets and has not followed the treatment for recognition and re-measurement of employee benefit costs as per Ind AS 19. The auditor has expressed a qualified conclusion due to several uncertainties and lack of necessary evidence.