Integrated Filing — IndAS



General information about company

Scrip Code 532782
NSE Symbol SUTLEJTEX
MSEI Symbol NOTLISTED
ISIN INE645H01027
Name of company SUTLEJ TEXTILES AND INDUSTRIES 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 12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-01-2026
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 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 Multi segment
Description of single segment
Start date and time of board meeting 12-02-2026   11:30:00
End date and time of board meeting 12-02-2026   12:18:00
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
The Company has selected No as the same is not applicable to the Company



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 63,551.00 1,87,266.00
Other income 420.00 1,269.00
Total income 63,971.00 1,88,535.00
2 Expenses
(a) Cost of materials consumed 34,155.00 1,03,909.00
(b) Purchases of stock-in-trade 513.00 1,471.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (121.00) (1,970.00)
(d) Employee benefit expense 11,032.00 33,252.00
(e) Finance costs 1,594.00 4,879.00
(f) Depreciation, depletion and amortisation expense 2,704.00 8,090.00
(f) Other Expenses
1 Power and fuel 7,759.00 22,943.00
2 Others 8,104.00 24,150.00
Total other expenses 15,863.00 47,093.00
Total expenses 65,740.00 1,96,724.00
3 Total profit before exceptional items and tax (1,769.00) (8,189.00)
4 Exceptional items (48.00) (177.00)
5 Total profit before tax (1,817.00) (8,366.00)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (721.00) (2,863.00)
9 Total tax expenses (721.00) (2,863.00)
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 (1,096.00) (5,503.00)
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 (1,096.00) (5,503.00)
17 Other comprehensive income net of taxes 58.00 175.00
18 Total Comprehensive Income for the period (1,038.00) (5,328.00)
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 1,638.00 1,638.00
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 -0.67 -3.36
Diluted earnings (loss) per share from continuing operations -0.67 -3.36
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 -0.67 -3.36
Diluted earnings (loss) per share from continuing and discontinued operations -0.67 -3.36
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above unaudited standalone financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 12 February 2026 and have been reviewed by the statutory auditors of the Company. These results have been prepared in accordance with Indian Accounting Standard (‘Ind AS’) prescribed under section 133 of the Companies Act, 2013 read with the relevant rules thereunder and in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015. 2. Exceptional items (a) Effective 21 November 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four labour Codes collectively referred to as the 'New Labour Codes'. Under Ind AS 19, changes to employee benefit plans arising from legislative amendments constitute a plan amendment, requiring recognition of past service cost immediately in the statement of profit and loss. The New Labour Codes have resulted in one time increase in provision for employee benefit of the Company. The estimated incremental impact of the same amounting to Rs. 0.48 crores has been recognised and presented under 'Exceptional Item' in the Standalone Statement of profit and loss for the quarter and nine months ended 31 December 2025. The Company continues to monitor the finalisation of Central/ State Rules and any clarifications from the Government on other aspects of the New Labour Codes and would provide appropriate accounting effect in the relevant period on the basis of such developments as needed. (b) As at 31 March 2025, The Company carried out impairment assessment of its investment in wholly owned subsidiary (including step down subsidiary) in accordance with Ind AS 36 and compared the carrying value of investments with their recoverable amounts. The recoverable amount is determined based on the value in use derived from discounted forecast cash flow model performed by an independent valuer. The carrying amount of the investment in wholly owned subsidiary (including step down subsidiary) is determined to be higher than its recoverable amount and an impairment loss of Rs.22.70 crores is recognised during the year ended 31 March 2025 . 3. The review report of the statutory auditors is being filed with BSE Limited and National Stock Exchange of India Limited. For more details on unaudited financial results, visit investor relation section of our website www.sutlejtextiles.com and financial results at Corporate section of www.bseindia.com and www.nseindia.com. 4. Segment information as per Ind AS-108, ‘Operating Segment’ is disclosed in Annexure-I.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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)
1 Yarn 59,096.00 1,75,039.00
2 Home Textile 4,502.00 12,446.00
3 Add Other unallocable income net of unallocable expenditure 0.00 0.00
4 Less: Exceptional items 0.00 0.00
Total Segment Revenue 63,598.00 1,87,485.00
Less: Inter segment revenue 47.00 219.00
Revenue from operations 63,551.00 1,87,266.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Yarn 56.00 (2,147.00)
2 Home Textile (128.00) (834.00)
3 Add Other unallocable income net of unallocable expenditure (103.00) (329.00)
4 Less: Exceptional items (48.00) (177.00)
Total Profit before tax (223.00) (3,487.00)
i. Finance cost 1,594.00 4,879.00
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax (1,817.00) (8,366.00)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Yarn 1,67,914.00 1,67,914.00
2 Home Textile 21,186.00 21,186.00
3 Add Other unallocable income net of unallocable expenditure 0.00 0.00
4 Less: Exceptional items 0.00 0.00
Total Segment Asset 1,89,100.00 1,89,100.00
Un-allocable Assets 8,621.00 8,621.00
Net Segment Asset 1,97,721.00 1,97,721.00
4 Segment Liabilities
Segment Liabilities
1 Yarn 73,025.00 73,025.00
2 Home Textile 11,136.00 11,136.00
3 Add Other unallocable income net of unallocable expenditure 0.00 0.00
4 Less: Exceptional items 0.00 0.00
Total Segment Liabilities 84,161.00 84,161.00
Un-allocable Liabilities 29,479.00 29,479.00
Net Segment Liabilities 1,13,640.00 1,13,640.00
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 Remeasurement of defined benefit plans 86.00 262.00
Total Amount of items that will not be reclassified to profit and loss 86.00 262.00
2 Income tax relating to items that will not be reclassified to profit or loss 28.00 87.00
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
5 Total Other comprehensive income 58.00 175.00