Campus Activewear announced its unaudited financial results for the quarter ended September 30, 2025, reporting a profit of ₹20.07 crore. Revenue from operations stood at ₹386.61 crore. The company also disclosed a change in inventory valuation method. The Board of Directors approved these results at a meeting held on November 12, 2025.
Financial Performance
Campus Activewear reported revenue from operations of ₹386.61 crore for the quarter ended September 30, 2025 (Q2), compared to ₹333.29 crore for the same quarter last year. Other income totaled ₹5.15 crore, bringing the total income to ₹391.76 crore. The company’s profit before tax was ₹26.95 crore and profit for the period was ₹20.07 crore. Basic and diluted earnings per share were both reported as ₹0.66.
Expenses Overview
The company’s expenses included ₹240.15 crore in cost of materials consumed, ₹4.48 crore in purchases of stock-in-trade, and a decrease of ₹64.21 crore in changes in inventories. Employee benefits expense was ₹34.18 crore, finance costs were ₹6.19 crore, and depreciation and amortisation expense was ₹21.91 crore. Other expenses totaled ₹122.11 crore.
Balance Sheet Highlights
As of September 30, 2025, Campus Activewear’s equity share capital stood at ₹152.74 crore. Non-current assets totaled ₹592.95 crore, while current assets were ₹938.89 crore. The company’s total equity amounted to ₹793.69 crore.
Change in Inventory Valuation
During the quarter, Campus Activewear changed its method of inventory valuation from First In First Out (FIFO) to Moving weighted average, applied retrospectively. The management believes this change provides a more accurate representation of inventory costs and aligns with industry practices.
Source: BSE
