Integrated Filing — IndAS



General information about company
Scrip Code 542285
NSE Symbol AXITA
MSEI Symbol NOTLISTED
ISIN INE02EZ01022
Name of company Axita Cotton 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 30-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 Cotton
Start date and time of board meeting 11-Aug-2025   17:10:00
End date and time of board meeting 11-Aug-2025   17:55:00
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
No such instances



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 1566973000
Other income 26086000
Total income 1593059000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 1610160000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -75880000
(d) Employee benefit expense 8291000
(e) Finance costs 3157000
(f) Depreciation, depletion and amortisation expense 1569000
(f) Other Expenses
1 Other expenses 26132000 26132000
Total other expenses 26132000
Total expenses 1573429000
3 Total profit before exceptional items and tax 19630000
4 Exceptional items 0
5 Total profit before tax 19630000
6 Tax expense
7 Current tax 1137000
8 Deferred tax 2375000
9 Total tax expenses 3512000
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 16118000
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 16118000
17 Other comprehensive income net of taxes 8475000
18 Total Comprehensive Income for the period 24593000
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 347773000
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 0.05
Diluted earnings (loss) per share from continuing operations 0.05
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 0.05
Diluted earnings (loss) per share from continuing and discontinued operations 0.05
24 Debt equity ratio 0.24
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes To Unaudited Standalone Financial Results For The Quarter Ended On June 30, 2025: n n1) These results have been prepared in accordance with the Indian Accounting Standards (referred to as Ind AS) 34 interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules as amended from time to time. n n2) The figures for the corresponding previous period have been regrouped / reclassified wherever necessary, to make them comparable. n n3) The Company has single reportable business segment in standalone financial statements. Hence, no separate information for segment wise disclosure is given in accordance with the requirements of Indian Accounting Standard (Ind AS) 108 - Operating Segments. n n4) The above Unaudited Financial results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at its meeting at the Registered office held on August 11, 2025. The Statutory Auditor of the Company has carried out a Limited review of the above Financial Results of the Company for the quarter ended on June 30, 2025 in term of the Regulation 33 of the SEBI (LODR) Regulations, 2015. n



Remarks
Debt equity ratio
Debt service coverage ratio Quarterly: n n1.Debt service coberage ratio: 684% n nReason: The very high Debt Service Ratio of 684% is mainly because the company is earning strong profits from its operations, along with high depreciation (a non-cash expense) that increases available cash for repayments. The company also has low interest, lease, and loan repayment amounts due to careful debt management. In addition, it follows a conservative borrowing policy, which keeps pressure on cash flows low, and maintains good liquidity, giving it a strong safety cushion to pay debts on time and remain financially stable. n
Interest service coverage ratio 1. Quarterly n nInterest Service coverage ratio : 722% n nThe exceptionally high Interest Service Coverage Ratio of 722% is due to strong operational profitability reflected in a Profit Before Tax of 227.87 Lakhs, which is significantly higher than the interest obligation of 31.57 Lakhs. This strong performance is supported by efficient cost control measures and steady revenue growth. Additionally, the company maintains a low debt burden, resulting in relatively small interest expenses, and follows prudent financial management practices that ensure sufficient earnings to cover interest payments many times over


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
1 Investments measured through fair value through Other comprehensive Income and Remeasurement of defined benefit plans 8859000 8859000
Total Amount of items that will not be reclassified to profit and loss 8859000
2 Income tax relating to items that will not be reclassified to profit or loss 851000
3 Amount of items that will be reclassified to profit and loss
1 Cash Flow Hedge 111000 111000
Total Amount of items that will be reclassified to profit and loss 111000
4 Income tax relating to items that will be reclassified to profit or loss -356000
5 Total Other comprehensive income 8475000