Integrated Filing — IndAS



General information about company

Scrip Code 544448
NSE Symbol PASHUPATI
MSEI Symbol NOTLISTED
ISIN INE124Y01028
Name of company PASHUPATI COTSPIN LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 05-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Cotton Ginning and Spinning
Start date and time of board meeting 05-08-2026   16:00:00
End date and time of board meeting 05-08-2026   17:35:00
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



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 13,001.16 13,001.16
Other income 244.54 244.54
Total income 13,245.70 13,245.70
2 Expenses
(a) Cost of materials consumed 7,180.29 7,180.29
(b) Purchases of stock-in-trade 4,137.38 4,137.38
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (939.47) (939.47)
(d) Employee benefit expense 427.43 427.43
(e) Finance costs 302.94 302.94
(f) Depreciation, depletion and amortisation expense 220.95 220.95
(f) Other Expenses
1 Other Expenses 961.19 961.19
Total other expenses 961.19 961.19
Total expenses 12,290.71 12,290.71
3 Total profit before exceptional items and tax 954.99 954.99
4 Exceptional items 0.00 0.00
5 Total profit before tax 954.99 954.99
6 Tax expense
7 Current tax 253.07 253.07
8 Deferred tax (23.10) (23.10)
9 Total tax expenses 229.97 229.97
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 725.02 725.02
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 725.02 725.02
17 Other comprehensive income net of taxes 3.60 3.60
18 Total Comprehensive Income for the period 728.62 728.62
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
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 728.09 728.09
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.53 0.53
21 Details of equity share capital
Paid-up equity share capital 1,578.40 1,578.40
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 0.46 0.46
Diluted earnings (loss) per share from continuing operations 0.46 0.46
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 0.46 0.46
Diluted earnings (loss) per share from continuing and discontinued operations 0.46 0.46
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 consolidated financial results for the quarter ended 30th June, 2026 of Pashupati Cotspin Limited (the Company) along with it’s subsidaries were reviewed by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on 05th August, 2026. 2.The above Consolidated financial results for the quarter ended 30th June, 2026 (“the Statement”) have been prepared in accordance with Indian Accounting Standards as prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting standards) Rules as amended from time to time and other relevant provisions of the Act. 3.The Group is primarily engaged in “Cotton Ginning and Spinning” business. The requirement of Ind AS-108- “Operating Segments”, is not applicable to the Group as it is engaged in single business segment. 4.The Company’s Cotton Ginning business is seasonal business and normally it starts from the month of October till the month of April. Therefore, Results for Quarter 1 FY 2026-27, Quarter 1 FY 2025-26 and Quarter 4 of FY 2025-26 are strictly not comparable. 5.During the quarter ended June 30, 2026, the Holding Company sub-divided its equity shares from a face value of Rs. 10/- each to a face value of Re. 1/- each, pursuant to the approval of the shareholders and receipt of the necessary statutory and regulatory approvals. The Record Date for the said sub-division was April 17, 2026. Consequently, the Basic and Diluted Earnings Per Share (EPS) for all prior periods presented have been restated in accordance with Ind AS 33 – Earnings per Share. 6.Figures for the quarter ended 31st March, 2026 represents the difference between the audited figures in respect of the full financial year and the unaudited figures of nine months ended 31st December, 2025 which were subjected to limited review. 7.The Consolidated Financial Results includes financial results of following subsidiaries for the quarter ended on June 30, 2026. I.Pashupati Cotyarn LLP II.Sarjak Infra LLP 8.The previous year figures have been regrouped / rearranged wherever necessary to make them comparable with the current period figures.



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 Remeasurements of the defined benefit plans 4.81 4.81
Total Amount of items that will not be reclassified to profit and loss 4.81
2 Income tax relating to items that will not be reclassified to profit or loss 1.21 1.21
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 3.60 3.60