Integrated Filing — IndAS



General information about company

Scrip Code 508933
NSE Symbol AYMSYNTEX
MSEI Symbol NotListed
ISIN INE193B01039
Name of company Aym Syntex 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 19-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Textiles
Start date and time of board meeting 19-05-2026   17:00:00
End date and time of board meeting 19-05-2026   20:00:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Direct
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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. No
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 19-06-2020
Indicate Company website link for updated RPT policy of the Company https://www.aymsyntex.com/
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 36,577.00 1,36,512.00
Other income 220.00 1,051.00
Total income 36,797.00 1,37,563.00
2 Expenses
(a) Cost of materials consumed 20,511.00 76,711.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,156.00) (1,657.00)
(d) Employee benefit expense 2,448.00 9,564.00
(e) Finance costs 776.00 3,202.00
(f) Depreciation, depletion and amortisation expense 1,432.00 6,169.00
(f) Other Expenses
1 Other expenses 11,443.00 42,611.00
Total other expenses 11,443.00 42,611.00
Total expenses 35,454.00 1,36,600.00
3 Total profit before exceptional items and tax 1,343.00 963.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,343.00 963.00
6 Tax expense
7 Current tax 372.00 372.00
8 Deferred tax 69.00 (65.00)
9 Total tax expenses 441.00 307.00
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 902.00 656.00
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 902.00 656.00
17 Other comprehensive income net of taxes 26.00 31.00
18 Total Comprehensive Income for the period 928.00 687.00
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 5,861.00 5,861.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.54 1.12
Diluted earnings (loss) per share from continuing operations 1.54 1.12
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 1.54 1.12
Diluted earnings (loss) per share from continuing and discontinued operations 1.54 1.12
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 51,654.00
Capital work-in-progress 4,161.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 894.00
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 6.00
Trade receivables, non-current 0.00
Loans, non-current 16.00
Other non-current financial assets
1 Security deposits 86.00
2 Margin money deposits with banks with maturity period of more than 12 months 435.00
3 Income tax assets (net) 72.00
Total of other non-current financial assets 593.00
Total non-current financial assets 615.00
Deferred tax assets (net) 1,536.00
Other non-current assets
1 Other non-current assets 681.00
Total of other non-current assets 681.00
Total non-current assets 59,541.00
2 Current assets
Inventories 23,733.00
Current financial asset
Current investments 0.00
Trade receivables, current 13,394.00
Cash and cash equivalents 468.00
Bank balance other than cash and cash equivalents 984.00
Loans, current 40.00
Other current financial assets
Total of other current financial assets 2,572.00
Total current financial assets 17,458.00
Current tax assets (net)
Other current assets
1 Other current assets 6,442.00
Total of other current assets 6,442.00
Total current assets 47,633.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1,07,174.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 5,861.00
Other equity 52,996.00
Total equity attributable to owners of parent 58,857.00
Non controlling interest
Total equity 58,857.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 5,593.00
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
1 Lease liabilities 246.00
2 Employee benefit obligations 910.00
Total of other non-current financial liabilities 1,156.00
Total non-current financial liabilities 6,749.00
Provisions, non-current 0.00
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 6,749.00
Current liabilities
Current financial liabilities
Borrowings, current 12,206.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3,220.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 22,382.00
Total Trade payable 25,602.00
Other current financial liabilities
1 Lease libilities 738.00
2 Employee benefit obligations 736.00
3 Other financial liabilities 1,673.00
Total of other current financial liabilities 3,147.00
Total current financial liabilities 40,955.00
Other current liabilities 613.00
1 Contract liabilities 333.00
2 Statutory dues 280.00
Total of other current liabilities 613.00
Provisions, current 0.00
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 41,568.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 48,317.00
Total equity and liabilites 1,07,174.00
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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 Remeasurements of post employment benefit obligations 41.00 48.00
Total Amount of items that will not be reclassified to profit and loss 41.00 48.00
2 Income tax relating to items that will not be reclassified to profit or loss 15.00 17.00
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 26.00 31.00



Cash flow statement,direct

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 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Classes of cash receipts from operating activities
Receipts from sales of goods and rendering of services 1,36,512.00
Receipts from royalties fees, commissions and other revenue 1,051.00
Receipts from contracts held for dealing or trading purpose 0.00
Receipts from premiums and claims annuities and other policy benefits 0.00
Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale 0.00
Other cash receipts from operating activities 0.00
Classes of cash payments from operating activities
Payments to suppliers for goods and services 75,054.00
Payments from contracts held for dealing or trading purpose 0.00
Payments to and on behalf of employees 9,564.00
Payments for premiums and claims, annuities and other policy benefits 0.00
Payments to manufacture or acquire assets held for rental to others and subsequently held for sale 0.00
Other cash payments from operating activities 51,982.00
Net cash flows from (used in) operations 963.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 111.00
Other inflows (outflows) of cash 14,266.00
Net cash flows from (used in) operating activities 15,118.00
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
Proceeds from sales of property, plant and equipment 39.00
Purchase of property, plant and equipment 12,262.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 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 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
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 101.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 176.00
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities (11,946.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control 0.00
Payments from changes in ownership interests in subsidiaries that do not result in loss of control 0.00
Proceeds from issuing shares 12.00
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 1,891.00
Repayments of borrowings 1,617.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (4,801.00)
Net cash flows from (used in) financing activities (4,515.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (1,343.00)
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 (1,343.00)
Cash and cash equivalents cash flow statement at beginning of period 1,811.00
Cash and cash equivalents cash flow statement at end of period 468.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 Price waterhouse chartered Accountant Llp Yes 30-11-2026


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 Aym Syntex Limited Mertz Estates Limited Entities with join control or significant influence over Purchase of goods or services 205.32 N.A. 205.32 0.00 0.00
2 Aym Syntex Limited RRM Enterprises Private Limited Entities with join control or significant influence over Interest paid 2.37 N.A. 2.37 0.00 0.00
3 Aym Syntex Limited Welspun India Limited (Welspun Living Limited) Entities with join control or significant influence over Purchase of goods or services 377.00 N.A. 377.00 0.00 51.08
4 Aym Syntex Limited Welspun Home Solutions Limited Entities with join control or significant influence over Purchase of goods or services 12.14 N.A. 12.14 0.00 0.00
5 Aym Syntex Limited Welspun Flooring Limited Entities with join control or significant influence over Purchase of goods or services 0.35 N.A. 0.35 0.00 0.00
6 Aym Syntex Limited Sintex-Bapl Limited Entities with join control or significant influence over Purchase of goods or services 58.26 N.A. 58.26 0.00 0.00
7 Aym Syntex Limited Welspun Global Brands Limited Entities with join control or significant influence over Purchase of goods or services 273.90 N.A. 273.90 0.00 0.00
8 Aym Syntex Limited RRM Enterprises Private Limited Entities with join control or significant influence over Inter-corporate deposit 2,400.00 N.A. 2,400.00 0.00 0.00
9 Aym Syntex Limited Welspun Home Solutions Limited Entities with join control or significant influence over Any other transaction Debtors 12.14 N.A. 12.14 0.00 12.14
10 Aym Syntex Limited Welspun Flooring Limited Entities with join control or significant influence over Any other transaction Creditors 0.35 N.A. 0.35 0.00 35.00
11 Aym Syntex Limited Welspun Global Brands Limited Entities with join control or significant influence over Any other transaction Creditors 23.75 N.A. 23.75 0.00 23.75
12 Aym Syntex Limited Mandawewala Enterprises Limited Holding Company & promoter & promoter group Purchase of goods or services 2.12 N.A. 2.12 0.00 0.00
13 Aym Syntex Limited AYM Textiles Pvt Ltd Subsidary Investment 0.00 N.A. 0.00 0.00 6.20
14 Aym Syntex Limited Mr.Yash Mandawewala Entities with join control or significant influence over Any other transaction Short term employee benefit 60.25 N.A. 98.50 0.00 0.00
15 Aym Syntex Limited ABHISHEK RAJESH MANDAWEWALA Entities with join control or significant influence over Any other transaction Short term employee benefit 250.04 N.A. 250.04 0.00 0.00
16 Aym Syntex Limited Khushboo Abhishek Mandawewala Entities with join control or significant influence over Any other transaction Short term employee benefit 42.02 N.A. 42.04 0.00 0.00
17 Aym Syntex Limited Abhishek Patwa Entities with join control or significant influence over Any other transaction Short term employee benefit 70.11 N.A. 60.25 0.00 0.00
Total value of transaction during the reporting period 3,818.53