Integrated Filing — IndAS



General information about company
Scrip Code 532782
NSE Symbol SUTLEJTEX
MSEI Symbol NOTLISTED
ISIN INE645H01027
Name of company SUTLEJ TEXTILES AND 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 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-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 Multi segment
Description of single segment
Start date and time of board meeting 07-Aug-2025   11:30:00
End date and time of board meeting 07-Aug-2025   12:40:00
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
The Company has selected No as the same is not applicable to the Company.



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 5984900000
Other income 51000000
Total income 6035900000
2 Expenses
(a) Cost of materials consumed 3432700000
(b) Purchases of stock-in-trade 50300000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -48200000
(d) Employee benefit expense 1068500000
(e) Finance costs 169600000
(f) Depreciation, depletion and amortisation expense 267000000
(f) Other Expenses
1 Power and Fuel 735700000 735700000
2 Others 746600000 746600000
Total other expenses 1482300000
Total expenses 6422200000
3 Total profit before exceptional items and tax -386300000
4 Exceptional items 0
5 Total profit before tax -386300000
6 Tax expense
7 Current tax 0
8 Deferred tax -129500000
9 Total tax expenses -129500000
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 -256800000
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 -256800000
17 Other comprehensive income net of taxes 5800000
18 Total Comprehensive Income for the period -251000000
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 163800000
Face value of equity share capital 1
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 -1.57
Diluted earnings (loss) per share from continuing operations -1.57
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 -1.57
Diluted earnings (loss) per share from continuing and discontinued operations -1.57
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 unaudited standalone financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 7 August, 2025 and have been reviewed by the statutory auditors of the Company. These results have been prepared in accordance with Indian Accounting Standard (‘Ind AS’) prescribed under section 133 of the Companies Act, 2013 read with the relevant rules thereunder and in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015. n n2.Exceptional items (pertaining to the previous year): n nAs at 31 March 2025, The Company carried out impairment assessment of its investment in wholly owned subsidiary (including step down subsidiary) in accordance with Ind AS 36 and compared the carrying value of investments with their recoverable amounts. The recoverable amount is determined based on the value in use derived from discounted forecast cash flow model performed by an independent valuer. The carrying amount of the investment in wholly owned subsidiary (including step down subsidiary) is determined to be higher than its recoverable amount and an impairment loss of Rs.22.70 crores is recognised during the year ended 31 March 2025 (including Rs 6 crore already recognized in 30 June 2024 ). n n3.The figures for the preceding 3 months ended 31 March 2025 as reported in the above standalone financial results are the balancing figures between audited figures in respect of the full previous financial year and the published year to date figures up to the third quarter of the previous financial year. The figures up to the end of the third quarter of the previous financial year had only been reviewed and not subjected to audit. n n4.The quarter under review was impacted by the unfortunate war between India and Pakistan. The Company’s manufacturing units in northern India faced operational disruption on account of the war which impacted revenue. n n5.The review report of the statutory auditors is being filed with BSE Limited and National Stock Exchange of India Limited. For more details on unaudited financial results, visit investor relation section of our website www.sutlejtextiles.com and financial results at Corporate section of www.bseindia.com and www.nseindia.com. n n6.Segment information as per Ind AS-108, ‘Operating Segment’ is disclosed in Annexure-I. n



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)
1 Yarn 5624800000 5624800000
2 Home Textiles 365900000 365900000
Total Segment Revenue 5990700000
Less: Inter segment revenue 5800000 5800000
Revenue from operations 5984900000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Yarn -147500000 -147500000
2 Home Textiles -56300000 -56300000
Total Profit before tax -203800000
i. Finance cost 169600000 169600000
ii. Other Unallocable Expenditure net off Unallocable income 12900000 12900000
Profit before tax -386300000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Yarn 16893900000 16893900000
2 Home Textiles 2074200000 2074200000
Total Segment Asset 18968100000 18968100000
Un-allocable Assets 630400000 630400000
Net Segment Asset 19598500000 19598500000
4 Segment Liabilities
Segment Liabilities
1 Yarn 7704400000 7704400000
2 Home Textiles 970000000 970000000
Total Segment Liabilities 8674400000 8674400000
Un-allocable Liabilities 2234200000 2234200000
Net Segment Liabilities 10908600000 10908600000
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
1 Remeasurement of defined benefit plans 8700000 8700000
Total Amount of items that will not be reclassified to profit and loss 8700000
2 Income tax relating to items that will not be reclassified to profit or loss 2900000
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 5800000