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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 14-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Single segment
Description of single segment Textile
Start date and time of board meeting 14-11-2025   17:00:00
End date and time of board meeting 14-11-2025   17:50:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(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 NA
(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. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(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? Yes
Latest Date on which RPT policy is updated 10-02-2025
Indicate Company website link for updated RPT policy of the Company https://axitacotton.com/investor-relation/g-policy-on-dealing-with-related-party-transactions/
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

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 6,327.02 21,996.75
Other income 24.86 285.72
Total income 6,351.88 22,282.47
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 6,427.62 22,529.22
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (430.16) (1,188.96)
(d) Employee benefit expense 82.01 164.92
(e) Finance costs 38.25 69.82
(f) Depreciation, depletion and amortisation expense 15.00 30.69
(f) Other Expenses
1 Other Expenses 203.39 464.71
Total other expenses 203.39 464.71
Total expenses 6,336.11 22,070.40
3 Total profit before exceptional items and tax 15.77 212.07
4 Exceptional items 0.00 0.00
5 Total profit before tax 15.77 212.07
6 Tax expense
7 Current tax 29.43 40.80
8 Deferred tax (17.28) 6.47
9 Total tax expenses 12.15 47.27
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 3.62 164.80
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 3.62 164.80
17 Other comprehensive income net of taxes 21.78 106.53
18 Total Comprehensive Income for the period 25.40 271.33
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 3,477.73 3,477.73
Face value of equity share capital 1 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 0.05
Diluted earnings (loss) per share from continuing operations 0 0.05
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0 0.05
Diluted earnings (loss) per share from continuing and discontinued operations 0 0.05
24 Debt equity ratio 34.00 34.00
25 Debt service coverage ratio 163.00 401.00
26 Interest service coverage ratio 141.00 404.00
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 and Half Year Ended on 30th September, 2025: 1) 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. 2) The figures for the corresponding previous period have been regrouped / reclassified wherever necessary, to make them comparable. 3) 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. 4) 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 November 14, 2025. The Statutory Auditor of the Company has carried out a Limited review of the above Financial Results of the Company for the Quarter and Half Year ended on September 30, 2025 in term of the Regulation 33 of the SEBI (LODR) Regulations, 2015. 5) 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.



Remarks

Debt equity ratio
Debt service coverage ratio Reason : The increase in Debt service coverage ratio primarily due to higher operational cash flows or reduced debt servicing obligations. This reflects strengthened liquidity and enhanced debt-servicing ability during the period
Interest service coverage ratio Reason : The increase in Interest service coverage ratio primarily due to higher earnings before interest and tax (EBIT) or reduced interest costs.


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 427.23
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 2.07
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 1,007.22
Trade receivables, non-current 0.00
Loans, non-current 158.87
Other non-current financial assets 74.91
Total non-current financial assets 1,241.00
Deferred tax assets (net) 0.00
Other non-current assets 0.00
Total non-current assets 1,670.30
2 Current assets
Inventories 1,285.84
Current financial asset
Current investments 912.14
Trade receivables, current 2,055.13
Cash and cash equivalents 62.12
Bank balance other than cash and cash equivalents 0.00
Loans, current 1,359.15
Other current financial assets 30.63
Total current financial assets 4,419.17
Current tax assets (net) 0.00
Other current assets 2,474.97
Total current assets 8,179.98
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 9,850.28
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,477.73
Other equity 3,078.24
Total equity attributable to owners of parent 6,555.97
Non controlling interest
Total equity 6,555.97
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 91.32
Total non-current financial liabilities 91.32
Provisions, non-current 33.35
Deferred tax liabilities (net) 9.36
Deferred government grants, Non-current 0.00
Other non-current liabilities 0.00
Total non-current liabilities 134.03
Current liabilities
Current financial liabilities
Borrowings, current 2,134.99
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 125.12
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 796.60
Total Trade payable 921.72
Other current financial liabilities 9.46
Total current financial liabilities 3,066.17
Other current liabilities 72.11
Provisions, current 22.00
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 3,160.28
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 3,294.31
Total equity and liabilites 9,850.28
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone 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

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Item that will not be reclassified to Statement of profit or loss 4753000 13612000
Total Amount of items that will not be reclassified to profit and loss 47.53 136.12
2 Income tax relating to items that will not be reclassified to profit or loss 25.75 34.26
3 Amount of items that will be reclassified to profit and loss
1 Item that will be reclassified to Statement of profit or loss 0 111000
Total Amount of items that will be reclassified to profit and loss 0.00 1.11
4 Income tax relating to items that will be reclassified to profit or loss 0.00 (3.56)
5 Total Other comprehensive income 21.78 106.53



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 212.07
Adjustments for reconcile profit (loss)
Adjustments for finance costs 69.82
Adjustments for decrease (increase) in inventories (1,188.96)
Adjustments for decrease (increase) in trade receivables, current 1,140.99
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,532.23)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 214.69
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (255.51)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 61.07
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 30.69
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (11.24)
Adjustments for provisions, non-current 7.14
Adjustments for other financial liabilities, current 0.48
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 151.44
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (110.83)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (2.37)
Other adjustments for non-cash items 6.32
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (1,721.38)
Net cash flows from (used in) operations (1,509.31)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (1,509.31)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 5.89
Purchase of property, plant and equipment 2.42
Proceeds from sales of investment property 688.22
Purchase of investment property 1,524.99
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 1,738.40
Cash receipts from repayment of advances and loans made to other parties 972.40
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received (9.71)
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (1,609.01)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 2,134.99
Repayments of borrowings 0.00
Payments of lease liabilities 8.04
Dividends paid 0.00
Interest paid 2.86
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 2,124.09
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (994.23)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (994.23)
Cash and cash equivalents cash flow statement at beginning of period 1,056.35
Cash and cash equivalents cash flow statement at end of period 62.12





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Axita Cotton Limited Kushal Nitinbhai Patel Key Managerial Personal Remuneration 75.00 NA 10.49 0.00 0.00
2 Axita Cotton Limited Nitinbhai Govindbhai Patel Key Managerial Personal Remuneration 72.00 NA 10.49 0.00 0.00
3 Axita Cotton Limited Gitaben Nitinbhai Patel Relative of Key Managerial Personal Remuneration 30.00 NA 10.39 0.00 0.00
4 Axita Cotton Limited Pooja Kushal Patel Relative of Key Managerial Personal Remuneration 30.00 NA 10.57 0.00 0.00
5 Axita Cotton Limited Nilesh Hasmukhbhai Kothari Director Remuneration NA 6.03 0.00 0.00
6 Axita Cotton Limited Harsh Kalpeshbhai Shah Key Managerial Personal Any other transaction Salary NA 7.43 0.00 0.00
7 Axita Cotton Limited Shyamsunder Panchal Key Managerial Personal Any other transaction Salary NA 4.76 0.00 0.00
8 Axita Cotton Limited Vinod Kanubhai Rana Non-Executive Independent Director Any other transaction Sitting Fees NA 0.43 0.11 0.18
9 Axita Cotton Limited Utsav Himanshu Trivedi Non-Executive Independent Director Any other transaction Sitting Fees NA 0.58 0.25 0.22
10 Axita Cotton Limited Shivani Rajeshbhai Pathak Non-Executive Independent Director Any other transaction Sitting Fees NA 0.43 0.11 0.18
11 Axita Cotton Limited Shobha Bharti Non-Executive Independent Director Any other transaction Sitting Fees NA 0.22 0.02 0.21 Textual Information(1)
12 Axita Cotton Limited KPR Sports and Media Private Limited Entity over which Key Managerial Personal are able to exercise significant influence Any other transaction Interest Accrued on Loan 1,000.00 NA 4.24 83.57 87.81
Total value of transaction during the reporting period 66.06



Text Block

Textual Information(1) Resigned w.e.f. July 05, 2025