Lehar Footwears: Reports 474% YoY jump in Q3 PAT to ₹7.29 crore and 299% growth in H1 FY26 PAT to ₹14.56 crore, implying FY26 EPS of ₹19–21. Strong promoter holding, CRISIL upgrade, debt reduction and low PE (~17) versus peers support long-term comfort.