Integrated Filing — IndAS



General information about company

Scrip Code 541303
NSE Symbol AKSHAR
MSEI Symbol NOTLISTED
ISIN INE256Z01025
Name of company AKSHAR SPINTEX 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 13-02-2026
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 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 SPINNING OF COTTON YARN
Start date and time of board meeting 13-02-2026   14:15:00
End date and time of board meeting 13-02-2026   15:05:00
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? Yes



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 3,435.12 8,288.10
Other income 162.16 259.06
Total income 3,597.28 8,547.16
2 Expenses
(a) Cost of materials consumed 2,037.66 6,226.69
(b) Purchases of stock-in-trade 1,240.75 1,266.33
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 217.53 (38.68)
(d) Employee benefit expense 145.53 426.14
(e) Finance costs 9.74 32.67
(f) Depreciation, depletion and amortisation expense 182.27 510.59
(f) Other Expenses
1 other expenses 300.91 993.32
Total other expenses 300.91 993.32
Total expenses 4,134.39 9,417.06
3 Total profit before exceptional items and tax (537.11) (869.90)
4 Exceptional items 0.00 0.00
5 Total profit before tax (537.11) (869.90)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (157.61) (169.92)
9 Total tax expenses (157.61) (169.92)
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 (379.50) (699.98)
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 (379.50) (699.98)
17 Other comprehensive income net of taxes 0.71 2.12
18 Total Comprehensive Income for the period (378.79) (697.86)
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 7,556.76 7,556.76
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 -0.05 -0.09
Diluted earnings (loss) per share from continuing operations -0.05 -0.09
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 -0.05 -0.09
Diluted earnings (loss) per share from continuing and discontinued operations -0.05 -0.09
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) Notes to the financial results: 1.The Company's financial results for the quarter and nine months ended December 31, 2025 have been reviewed by the Audit Committee and subsequently approved & taken on record by the Board of Directors of the Company at its meeting held on 13th February,2026. 2.The Unaudited financial results for the quarter/nine months ended December 31, 2025 have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards 34 Interim Financial Reporting (Ind AS 34) prescribed under section 133 of The Companies Act , 2013 and other recognised accounting practices and the policies to the extend applicable. 3.The Companies Operations fall under a single segment Spinning of Cotton Yarn . Hence, Segment reporting is not applicable as per Indian Accounting Standard (Ind AS) - 108 - Segment Reporting. 4.Figures of previous reporting periods have been regrouped/reclassified wherever necessary to correspond with the figures of the current reporting period. 5.The Government of India has consolidated 29 existing labour legislation into unified framework comprising four Labour Codes viz. Codes on wages 2019,Codes on Social Security 2020,Industrial Relation Code 2020,and Occupational Safety, Health and Working Condition Code 2020(collectively referred to as the New Labour Codes).These Codes have been made effective from November 21,2025.The corresponding draft rules under these codes have been issued by the Government. The company continues to monitor the finalisation of Central/State Rules and clarifications from the Government on other aspects of the New Labour Codes and would provide appropriate accounting effect on the basis of such development as required.



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)
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 Items that will not be reclassifled to proflt or loss 0.96 2.87
Total Amount of items that will not be reclassified to profit and loss 0.96 2.87
2 Income tax relating to items that will not be reclassified to profit or loss 0.25 0.75
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 0.71 2.12





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Rights Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 07-10-2024
Amount Raised 4,874.81
Report filed for Quarter ended 31-12-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review No comments
Comments of the auditors, if any No comments
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 To repay in full certain identified long term unsecured loan obtained by the company NO 345.67 0.00 320.00 0.00 Unutilized Fund 25.40 lakhs as on 31.12.2025
2 To augment the existing and incremental working capital requirement of the company NO 3,300.00 0.00 3,300.00 0.00
3 Corporate expense related to issue transferred to General Corporate purpose NO 1,194.14 18.70 1,193.16 0.00 Unutilized fund is 19.18 Lakhs
4 Estimated issue related expense NO 35.00 18.70 16.30 0.00 The estimated issue related expenses is Rs. 35.00 lakhs out of that we have utilized fund in Expenses Rs. 16.30 lakhs rest of fund i.e. Rs. 18.70 lakhs has transferred to the General corporate purpose. We have GCB limit Rs. 24.63Lacs. we have adjusted Rs.18.70 lakhs to GCB


Signatory Details

Name of signatory Harikrushna Samjibhai Chauhan
Designation of person Director
Place Haripar
Date 13-02-2026




Format for Disclosing Outstanding Default on Loans and Debt Securities

Amount in (Lakhs)

<
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 4.36
B Of the total amount outstanding, amount of default as on date 0.00
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0.00
B Of the total amount outstanding, amount of default as on date 0.00
3. Total financial indebtedness of the listed entity including short-term and long-term debt 4.36