| Scrip Code | 544522 |
|---|---|
| NSE Symbol | ABCOTS |
| MSEI Symbol | NOTLISTED |
| ISIN | INE08PH01015 |
| Name of company | A B COTSPIN INDIA 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 | 11-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 05-02-2026 |
| 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 | 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 | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | Cotton-Ginning-Netting |
| Start date and time of board meeting | 11-02-2026 15:00:00 |
| End date and time of board meeting | 11-02-2026 15:47:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| 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 | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 7,723.47 | 19,466.37 | |
| Other income | 203.72 | 209.50 | |
| Total income | 7,927.19 | 19,675.87 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 6,107.02 | 17,221.57 |
| (b) | Purchases of stock-in-trade | 5.09 | 286.71 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (442.82) | (4,050.05) |
| (d) | Employee benefit expense | 243.52 | 741.31 |
| (e) | Finance costs | 283.56 | 770.42 |
| (f) | Depreciation, depletion and amortisation expense | 402.22 | 1,002.91 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 832.77 | 2,139.07 |
| 2 | CSR Expense | 35.55 | 60.66 |
| Total other expenses | 868.32 | 2,199.73 | |
| Total expenses | 7,466.91 | 18,172.60 | |
| 3 | Total profit before exceptional items and tax | 460.28 | 1,503.27 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 460.28 | 1,503.27 |
| 6 | Tax expense | ||
| 7 | Current tax | 140.81 | 370.54 |
| 8 | Deferred tax | (7.75) | 25.49 |
| 9 | Total tax expenses | 133.06 | 396.03 |
| 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 | 327.22 | 1,107.24 |
| 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 | 327.22 | 1,107.24 |
| 17 | Other comprehensive income net of taxes | (1.88) | 0.12 |
| 18 | Total Comprehensive Income for the period | 325.34 | 1,107.36 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 327.22 | 1,107.24 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | (1.88) | 0.12 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 2,215.96 | 2,215.96 | |
| Face value of equity share capital | 10 | 10 | |
| 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 | 1.54 | 5.11 | |
| Diluted earnings (loss) per share from continuing operations | 1.54 | 5.11 | |
| 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 | 1.54 | 5.11 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 1.54 | 5.11 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | For Notes, kindly refer PDF file of Financial Results available on website of Stock Exchanges at www.nseindia.com and www.bseindia.com |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 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 | |||||||
| 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 | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Net (Loss)/Gain on Fair Value of FVOCI of Investments & Defined Benefit Plans | (2.09) | 0.13 |
| Total Amount of items that will not be reclassified to profit and loss | (2.09) | 0.13 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (0.21) | 0.01 |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (1.88) | 0.12 |
| Whether results are audited or unaudited | Unaudited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Auditor's opinion | |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results | Yes |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | P L Mittal And Company | Yes | 31-12-2028 | ||
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