Integrated Filing — IndAS



General information about company
Scrip Code 521034
NSE Symbol SOMATEX
MSEI Symbol NOTLISTED
ISIN INE314C01013
Name of company SOMA TEXTILES & INDUSTRIES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 28-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Textiles
Start date and time of board meeting 28-Jul-2025   14:30:00
End date and time of board meeting 28-Jul-2025   15:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(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
(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.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(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?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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
NOT APPLICABLE



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated 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 20500000
Other income 49000000
Total income 69500000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 20100000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 16900000
(e) Finance costs 600000
(f) Depreciation, depletion and amortisation expense 1400000
(f) Other Expenses
1 Other Expenses 6900000 6900000
Total other expenses 6900000
Total expenses 45900000
3 Total profit before exceptional items and tax 23600000
4 Exceptional items 12700000
5 Total profit before tax 36300000
6 Tax expense
7 Current tax 0
8 Deferred tax 0
9 Total tax expenses 0
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 36300000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 36300000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 36300000
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 330300000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.1
Diluted earnings (loss) per share from continuing operations 1.1
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.1
Diluted earnings (loss) per share from continuing and discontinued operations 1.1
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The above financial results for the quarter ended 30th June, 2025 were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 28th July, 2025. n2. The Standalone Financial Results are prepared in accordance with Indian Accounting Standards ('Ind AS') notified under Section 133 of the Companies Act, 2013 read together with the Companies (Indian Accounting Standards) Rules, 2015 (as amended). n3. Income Tax provision will be determined and provided for at the end of the financial year. n4. Earning Per Share (EPS) has been calculated as per Indian Accounting Standard (IND AS - 33) issued by the Institute of Chartered Accountants of India. n5. The company is mainly engaged in trading in cotton & cotton yarn and has identified 'Textile' Business as its only reportable primary business segment as per Ind AS 108 “Indian Accounting Standard on Operating Segments”. Accordingly, no separate segment information has been provided. n6. Exceptional items for the quarter ended 30th June, 2025 represent following components: nParticularstAmount (` In lakhs)tRemarks, if any ntQuarter Ended 30.06.2025tQuarter Ended 31.03.2025t n1. Foreign Exchange Gain / (Loss) on Loan Given to Soma Textiles FZC (Associate Company)t15t (4.00)t- n2. Profit / (Loss) on Sale of Fixed Assets (Net)t112t 59.00 t- n3. Liabilities no longer required written backt0t 4.00 t- nTotal Exceptional Itemst127.00 t59.00 t n7. Pursuant to Regulation 30 and Regulation 30A of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, (“Listing Regulations”) read with Clause 5A of Para A of Part A of Schedule III of the Listing Regulations, the Promoter and Promoter Group of the Company (hereinafter collectively referred to as ‘Sellers’) have entered into a Share Purchase Agreement ('SPA') on 9th July, 2025 with Roadway Solutions India Infra Limited, Ameet Harjinder Gadhoke and Teja Ranade Gadhoke under which the Buyers propose to acquire 2,47,68,058 (Two Crores Forty Seven Lakhs Sixty Eight Thousand and Fifty Eight) fully paid-up equity shares representing 74.98% of the paid-up equity share capital of the amounting to a total consideration of Rs. 87,67,42,526/- (Rupees Eighty Seven crore sixty Seven lakh forty two thousand Five hundred Twenty Six only). Pursuant to completion of the transactions under the SPA, Roadway Solutions India Infra Limited, Ameet Harjinder Gadhoke, and Teja Ranade Gadhoke will be classified as promoters. Pursuant to the completion of transactions under the SPA , the Sellers will cease to be in control of the Company and will no longer hold any shares in the Company. n8. The Acquirer has on 9th July 2025 published a Detailed Public Statement to the public shareholders announcing the 'Open Offer' for acquisition of upto 82,64,942 fully paid equity shares of Rs.10/- each, representing 25.02% of the paid-up equity share capital of the Company at a price of Rs.47.14/- per share. The aforesaid acquisition and the 'Open Offer' are subject to the receipt of requisite approvals if any. n9. The figures for the quarter ended 31st March, 2025 and 31st March, 2024 represent the balance between audited figures in respect of the full financial year and those published till the third quarter of the respective financial years. n10. Previous period's figures have been regrouped/recast/reclassified, wherever necessary, to correspond with the current period's classification/ disclosure.



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


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated 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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0
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
5 Total Other comprehensive income 0