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 05-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-12-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 05-01-2026   16:00:00
End date and time of board meeting 05-01-2026   16:50:00
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 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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 8,939.85 30,936.60
Other income 23.62 309.34
Total income 8,963.47 31,245.94
2 Expenses
(a) Cost of materials consumed 933.67 933.67
(b) Purchases of stock-in-trade 6,444.48 28,973.70
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 754.18 (434.78)
(d) Employee benefit expense 76.13 241.05
(e) Finance costs 68.62 138.44
(f) Depreciation, depletion and amortisation expense 14.62 45.31
(f) Other Expenses
1 Other Expenses 243.75 708.47
Total other expenses 243.75 708.47
Total expenses 8,535.45 30,605.86
3 Total profit before exceptional items and tax 428.02 640.08
4 Exceptional items 0.00 0.00
5 Total profit before tax 428.02 640.08
6 Tax expense
7 Current tax 181.61 222.41
8 Deferred tax (13.17) (6.70)
9 Total tax expenses 168.44 215.71
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 259.58 424.37
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 259.58 424.37
17 Other comprehensive income net of taxes (16.01) 90.52
18 Total Comprehensive Income for the period 243.57 514.89
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 0.07 0.12
Diluted earnings (loss) per share from continuing operations 0.07 0.12
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 0.07 0.12
Diluted earnings (loss) per share from continuing and discontinued operations 0.07 0.12
24 Debt equity ratio 39.00 39.00
25 Debt service coverage ratio 472.00 404.00
26 Interest service coverage ratio 724.00 562.00
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 Nine months Ended on 31st December, 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 or 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 January 05, 2026. The Statutory Auditor of the Company has carried out a Limited review of the above Financial Results of the Company for the Quarter and Nine months ended on December 31, 2025 in term of the Regulation 33 of the SEBI (LODR) Regulations, 2015. 5 The Board of Directors of the Company have approved and recommended the issue of Bonus Equity Shares in the ratio of 1 (One) Bonus Equity Shares of Re. 1 (Rupee One only) each, for every 10 (Ten) existing Equity Shares of Re. 1 (Rupee One only) each, to the existing shareholders of the Company, subject to the approval from shareholders and other requisite approvals, if any. 6 The current tax figure reported in the XBRL filing includes a prior period tax amount of Rs. 3.32 lakhs. Consequently, the current tax amount disclosed in the XBRL differs from that presented in the LODR results PDF.



Remarks

Debt equity ratio
Debt service coverage ratio 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 The increase in Interest service coverage ratio primarily due to higher earnings before interest and tax (EBIT) or reduced interest costs.


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 and loss (19.91) 116.21
Total Amount of items that will not be reclassified to profit and loss (19.91) 116.21
2 Income tax relating to items that will not be reclassified to profit or loss (5.01) 29.25
3 Amount of items that will be reclassified to profit and loss
1 Item that will be reclassified to statement of profit and loss (1.11) 3.56
Total Amount of items that will be reclassified to profit and loss (1.11) 3.56
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (16.01) 90.52