Campus Activewear reports Q2 results, shifts inventory valuation

Campus Activewear Limited's board of directors met on November 12, 2025, to approve the unaudited financial results for the quarter and half-year ended September 30, 2025. For the quarter, profit before tax stood at INR 26.95 crores, with profit for the period at INR 20.07 crores. Over the six months ended September 30, 2025, profit before tax was INR 57.33 crores, and profit for the period reached INR 42.27 crores. The company also reported an acquisition of land and building in Uttarakhand on September 2, 2025, for INR 74.75 crores to expand manufacturing capacity.

The company has changed its inventory valuation method from First In First Out (FIFO) to moving weighted average for the current quarter, effective September 30, 2025. This retrospective change aims to better reflect consumption patterns and cost flow, although the financial impact for the current quarter and corresponding periods is not material. The statutory auditors, BSR and Co., Chartered Accountants, have issued an unmodified limited review report on these financial results.