Integrated Filing — IndAS



General information about company
Scrip Code 532674
NSE Symbol BASML
MSEI Symbol NOTLISTED
ISIN INE186H01022
Name of company BANNARI AMMAN SPINNING MILLS 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 11-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
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 11-Aug-2025   16:00:00
End date and time of board meeting 11-Aug-2025   17:15:00
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



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 Consolidated
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 2173927000
Other income 13131000
Total income 2187058000
2 Expenses
(a) Cost of materials consumed 1384862000
(b) Purchases of stock-in-trade 22102000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 67926000
(d) Employee benefit expense 197719000
(e) Finance costs 107016000
(f) Depreciation, depletion and amortisation expense 66760000
(f) Other Expenses
1 Repairs & Maintenance 46616000 46616000
2 Power & Fuel 134879000 134879000
3 Selling & Distribution 30766000 30766000
4 Packing materials consumed 19270000 19270000
5 Other expenses 41416000 41416000
Total other expenses 272947000
Total expenses 2119332000
3 Total profit before exceptional items and tax 67726000
4 Exceptional items 0
5 Total profit before tax 67726000
6 Tax expense
7 Current tax 11942000
8 Deferred tax 7726000
9 Total tax expenses 19668000
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 48058000
12 Profit (loss) from discontinued operations before tax -3820000
13 Tax expense of discontinued operations -1335000
14 Net profit (loss) from discontinued operation after tax -2485000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 45573000
17 Other comprehensive income net of taxes 70000
18 Total Comprehensive Income for the period 45643000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 45643000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 70000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 399670000
Face value of equity share capital 5
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 0.67
Diluted earnings (loss) per share from continuing operations 0.67
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -0.03
Diluted earnings (loss) per share from discontinued operations -0.03
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.64
Diluted earnings (loss) per share from continuing and discontinued operations 0.64
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) Notes to the Consolidated Unaudited Financial Results for the Quarter ended 30.06.2025 n n1. The above consolidated unaudited financial results “the Statement” for the quarter ended June 30, 2025 have been reviewed by the Audit Committee and have been approved by the Board of Directors at their meetings held on August 11, 2025. The Statutory Auditors have reviewed the statement and given the unmodified report. n n2. Bannari Amman Spinning Mills Limited (“the Parent Company) is primarily engaged in the manufacturing of Textile and related products, which in the context of Ind AS 108 “Operating Segments” is considered the only significant business segment. n n3. The Statement includes the standalone results of parent company and its subsidiary viz. Bannari Infotech Private Limited for the quarter ended June 30, 2025. n n4. The Parent Company has approved the sale of its garment unit at Palladam and land at SIPCOT, Perundurai to S P Apparels Limited. Accordingly, the assets of such divisions have been considered as discontinued operations and classified as assets held for sale / discontinued operations as per Ind AS 105 ‘Non-Current Assets held for sale and discontinued from the quarter ended December 31, 2023. n n The sale could not be completed before the quarter ended June 30, 2025 on account of pending clearance from lenders in this regard. Accordingly, the Results of Garment Division for all the periods presented in this statement have been disclosed as results from discontinued operations in accordance with the requirement of Ind AS 105. n n The Parent Company has not charged depreciation on such assets from the date of classification as held for sale which has an impact in the financial results of Rs. 44.82 Lakhs for the quarter ended June 30, 2025. n n The summary of the results of the aforesaid discontinued operations as included under the results is as follows: n n (Rs. in lakhs) n | Particulars | Quarter ended | Year ended | | | n | ------------------------ | ------------- | -------------- | ------------- | -------------- | n | | June 30, 2025 | March 31, 2025 | June 30, 2024 | March 31, 2025 | n | Total Income | 45.74 | 38.92 | 2,681.99 | 2,816.56 | n | Total expenses | 83.94 | 195.58 | 758.39 | 1,304.24 | n | Profit/(Loss) before tax | (38.20) | (156.66) | 1,923.60 | 1,512.32 | n | Tax expense / (savings) | (13.35) | (34.74) | 710.76 | 587.04 | n | Profit/(Loss) After tax | (24.85) | (121.92) | 1,212.84 | 925.28 | n n5. The Board of Directors of the Parent Company had approved the Rights Issue on November 14, 2024 and allotment of 1,50,79,504 Right Equity shares (face value of Rs. 5 each) at their meeting held on May 29, 2025 at an issue price of Rs.27 each (Including premium of Rs. 22 each) aggregate to amount of Rs.4,071.47 lakhs in the ratio of 10 rights Equity Shares for every 43 fully paid up Equity Shares held as on the record date, April 30, 2025. Accordingly, the fully paid up Equity Share Capital of the Parent Company changes from Rs. 3,242.09 lakhs to Rs. 3,996.07 lakhs during the quarter ended 30.06.2025. The amount received against the allotment of rights issue of shares has been utilised for the purposes as disclosed in the offer document. n n6. The Board of Directors of the Parent Company, at their meeting held on June 11, 2025, have decided to set up a Captive Solar Power Project of 9.74 MW DC (7.20 MW AC) capacity and the Parent Company had paid Rs. 1600 lakhs as advance towards the project cost during the quarter ended 30.06.2025. The Project is planned to be commissioned by end of October 2025. n n7. The figures for the quarter ended March 31, 2025 are the balancing figures between audited figures for the full financial year ended March 31, 2025 and published year to date figures up to the third quarter ended December 31, 2024. n n8. Previous period figures have been regrouped and reclassified wherever necessary. 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 Consolidated
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 Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 GAIN/(LOSS) ON EQUITY INSTRUMENTS DESIGNATED AT FVTOCI 70000 70000
Total Amount of items that will not be reclassified to profit and loss 70000
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 70000