Integrated Filing — IndAS



General information about company
Scrip Code 531978
NSE Symbol AMBIKCO
MSEI Symbol NOTLISTED
ISIN INE540G01014
Name of company Ambika Cotton Mills Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Textiles
Start date and time of board meeting 27-May-2025   12:00:00
End date and time of board meeting 27-May-2025   13:05:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2025-04-15
Indicate Company website link for updated RPT policy of the Company https://www.acmills.in/2025/04/related-party-transactions-policy/
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There are no default on Loans and There are no Debt Securities and question of default does not arise.



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 1363100000 7020700000
Other income 70400000 265100000
Total income 1433500000 7285800000
2 Expenses
(a) Cost of materials consumed 1150000000 4919100000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -368100000 -558800000
(d) Employee benefit expense 123300000 512600000
(e) Finance costs 33100000 162000000
(f) Depreciation, depletion and amortisation expense 55500000 224400000
(f) Other Expenses
1 Other Expenses 221800000 1114600000
Total other expenses 221800000 1114600000
Total expenses 1215600000 6373900000
3 Total profit before exceptional items and tax 217900000 911900000
4 Exceptional items 0 0
5 Total profit before tax 217900000 911900000
6 Tax expense
7 Current tax 45200000 192500000
8 Deferred tax 14100000 62000000
9 Total tax expenses 59300000 254500000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 158600000 657400000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 158600000 657400000
17 Other comprehensive income net of taxes -5400000 -5400000
18 Total Comprehensive Income for the period 153200000 652000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 57250000 57250000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 8983300000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 27.7 114.83
Diluted earnings (loss) per share from continuing operations 27.7 114.83
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 27.7 114.83
Diluted earnings (loss) per share from continuing and discontinued operations 27.7 114.83
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 2410300000
Capital work-in-progress 80300000
Investment property 0
Goodwill 0
Other intangible assets 0
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 93800000
Total non-current financial assets 93800000
Deferred tax assets (net)
Other non-current assets 21700000
Total non-current assets 2606100000
2 Current assets
Inventories 5677600000
Current financial asset
Current investments 146900000
Trade receivables, current 257500000
Cash and cash equivalents 871900000
Bank balance other than cash and cash equivalents 1051300000
Loans, current 0
Other current financial assets 519800000
Total current financial assets 2847400000
Current tax assets (net) 16900000
Other current assets 362000000
Total current assets 8903900000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 11510000000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 57200000
Other equity 8983300000
Total equity attributable to owners of parent 9040500000
Non controlling interest
Total equity 9040500000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 82900000
Total non-current financial liabilities 82900000
Provisions, non-current 0
Deferred tax liabilities (net) 257100000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 340000000
Current liabilities
Current financial liabilities
Borrowings, current 507200000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 14100000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1437400000
Total Trade payable 1451500000
Other current financial liabilities 159600000
Total current financial liabilities 2118300000
Other current liabilities 11200000
Provisions, current 0
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 2129500000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 2469500000
Total equity and liabilites 11510000000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of the defined benefit plans -7200000 -7200000
Total Amount of items that will not be reclassified to profit and loss -7200000 -7200000
2 Income tax relating to items that will not be reclassified to profit or loss -1800000 -1800000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -5400000 -5400000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 911900000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 162000000
Adjustments for decrease (increase) in inventories -426100000
Adjustments for decrease (increase) in trade receivables, current -2800000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -288400000
Adjustments for decrease (increase) in other non-current assets -9900000
Adjustments for other financial assets, non-current 5700000
Adjustments for other financial assets, current -48300000
Adjustments for other bank balances 630900000
Adjustments for increase (decrease) in trade payables, current 609700000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -3700000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 224400000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 7700000
Adjustments for other financial liabilities, non-current 9400000
Adjustments for unrealised foreign exchange losses gains 100000
Adjustments for dividend income 0
Adjustments for interest income 160000000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -1300000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -3300000
Other adjustments to reconcile profit (loss) -7300000
Other adjustments for non-cash items -103700000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 595100000
Net cash flows from (used in) operations 1507000000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 216500000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1290500000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 139300000
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 15800000
Purchase of property, plant and equipment 266300000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 160000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -229800000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 312500000
Payments of lease liabilities 0
Dividends paid 200400000
Interest paid 162000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -674900000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 385800000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -100000
Net increase (decrease) in cash and cash equivalents 385700000
Cash and cash equivalents cash flow statement at beginning of period 486200000
Cash and cash equivalents cash flow statement at end of period 871900000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S.KRISHNAMOORTHY& CO Yes 31-Mar-2026


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 AMBIKA COTTON MILLS LIMITED P.V.CHANDRAN PROMOTER Remuneration 1200000 Remuneration was approved by the Company at the 34 th AGM held on 29.09.2022 - Annual Salary Rs. 24 Lakhs Per Annum for the six months period Rs. 12 Lakhs 1200000 199000 200000
2 AMBIKA COTTON MILLS LIMITED P.V.CHANDRAN PROMOTER Any other transaction Sitting Fees 75000 The sitting fees to directors are approved by the Board of Directors at their Meeting held on 27-05-2017 75000 0 0
3 AMBIKA COTTON MILLS LIMITED Bhavya Chandran PROMOTER GROUP Any other transaction Sitting Fees 75000 The sitting fees to directors are approved by the Board of Directors at their Meeting held on 27-05-2017 75000 0 0
4 AMBIKA COTTON MILLS LIMITED Vidya Jyothish Pillai PROMOTER GROUP Any other transaction Sitting Fees 125000 The sitting fees to directors are approved by the Board of Directors at their Meeting held on 27-05-2017 125000 0 0
Total value of transaction during the reporting period 1475000