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 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 Multi segment
Description of single segment
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



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 1566973000
Other income 25860000
Total income 1592833000
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 1816000
(f) Other Expenses
1 Other expenses 29435000 29435000
Total other expenses 29435000
Total expenses 1576979000
3 Total profit before exceptional items and tax 15854000
4 Exceptional items 0
5 Total profit before tax 15854000
6 Tax expense
7 Current tax 1137000
8 Deferred tax 1425000
9 Total tax expenses 2562000
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 13292000
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 13292000
17 Other comprehensive income net of taxes 8475000
18 Total Comprehensive Income for the period 21767000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 23039000
Total profit or loss, attributable to non-controlling interests -1272000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 8475000
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 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 0.04
Diluted earnings (loss) per share from continuing operations 0.04
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 0.04
Diluted earnings (loss) per share from continuing and discontinued operations 0.04
24 Debt equity ratio 0.26
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 Consolidated Financial Results For The Quarter Ended On June 30, 2025: n n1) Please refer financial result uploaded on the exchange websites on August 11, 2025. n n2) 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 n3) The figures for the corresponding previous period have been regrouped / reclassified wherever necessary, to make them comparable. n n4) The Board approved the disinvestment from its subsidiary, KPR Sports and Media Private Limited, on June 27, 2025. Accordingly, KPR Sports and Media Private Limited ceased to be a subsidiary with effect from the same date. n n5) The Group classified the operations primarily into Two segments viz., Textiles, and Sports based on Management Approach as defined in Ind-AS 108 - Operating Segments. n n6) The above Consolidated 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 an Limited review of the above Financial Results of the Company for the quarter ended on June 30, 2025 in the term of the Regulation 33 of the SEBI (LODR) Regulations, 2015.



Remarks
Debt equity ratio
Debt service coverage ratio Quarterly: n n1.Debt service coberage ratio: 585% n nReason: The very high Debt Service Ratio of 585% 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.
Interest service coverage ratio 1. Quarterly n nInterest Service coverage ratio : 602% n nThe exceptionally high Interest Service Coverage Ratio of 602% is due to strong operational profitability reflected in a Profit Before Tax of 190.11 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 n


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)
1 A) Textile 1566973000 1566973000
2 B) Sports 0 0
Total Segment Revenue 1566973000
Less: Inter segment revenue 0 0
Revenue from operations 1566973000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 A) Textile -3298000 -3298000
2 B) Sports -3551000 -3551000
Total Profit before tax -6849000
i. Finance cost 3157000 3157000
ii. Other Unallocable Expenditure net off Unallocable income -25860000 -25860000
Profit before tax 15854000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 A) Textile 902264000 902264000
2 B) Sports 14214000 14214000
Total Segment Asset 916478000 916478000
Un-allocable Assets 0 0
Net Segment Asset 916478000 916478000
4 Segment Liabilities
Segment Liabilities
1 A) Textile 249205000 249205000
2 B) Sports 21164000 21164000
Total Segment Liabilities 270369000 270369000
Un-allocable Liabilities 0 0
Net Segment Liabilities 270369000 270369000
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 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