Integrated Filing — IndAS



General information about company

Scrip Code 532674
NSE Symbol BASML
MSEI Symbol NOTLISTED
ISIN INE186H01022
Name of company BANNARI AMMAN SPINNING MILLS 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 10-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-07-2026
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 Textiles
Start date and time of board meeting 10-08-2026   13:25:00
End date and time of board meeting 10-08-2026   15:15:00
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



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 21,650.93 21,650.93
Other income 146.67 146.67
Total income 21,797.60 21,797.60
2 Expenses
(a) Cost of materials consumed 14,585.52 14,585.52
(b) Purchases of stock-in-trade 0.46 0.46
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (99.09) (99.09)
(d) Employee benefit expense 2,318.24 2,318.24
(e) Finance costs 1,029.20 1,029.20
(f) Depreciation, depletion and amortisation expense 760.92 760.92
(f) Other Expenses
1 Repairs and Maintenance 554.12 554.12
2 Power and Fuel 1,178.58 1,178.58
3 Packing Material Consumed 156.99 156.99
4 Other Expenses 624.69 624.69
5 Selling and Distribution Expenses 454.12 454.12
Total other expenses 2,968.50 2,968.50
Total expenses 21,563.75 21,563.75
3 Total profit before exceptional items and tax 233.85 233.85
4 Exceptional items 0.00 0.00
5 Total profit before tax 233.85 233.85
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (1,135.57) (1,135.57)
9 Total tax expenses (1,135.57) (1,135.57)
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 1,369.42 1,369.42
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 1,369.42 1,369.42
17 Other comprehensive income net of taxes 38.11 38.11
18 Total Comprehensive Income for the period 1,407.53 1,407.53
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,369.42 1,369.42
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 38.11 38.11
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 3,996.07 3,996.07
Face value of equity share capital 5 5
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 1.71 1.71
Diluted earnings (loss) per share from continuing operations 1.71 1.71
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 1.71 1.71
Diluted earnings (loss) per share from continuing and discontinued operations 1.71 1.71
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 Consolidated Unaudited Financial Results for the Quarter ended 30.06.2026: 1. The above consolidated unaudited financial results the Statement for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and have been approved by the Board of Directors at their meetings held on August 10, 2026. The Statutory Auditors have reviewed the statement and given the unmodified report. 2. Bannari Amman Spinning Mills Limited (the Parent Company) is primarily engaged in the manufacturing of Textile and related products, which in the context of Ind AS 108 Operating Segments is considered the only significant business segment. 3. The Statement includes the standalone results of parent company and its subsidiary viz. Bannari Infotech Private Limited for the quarter ended June 30, 2026. 4. The Garment unit situated at Palladam, which had been earlier classified as assets held for sale, was sold during the year ended 31st March, 2026. The land at SIPCOT, Perundurai is continued to be classified as assets held for sale / discontinued operations as per Ind AS 105 'Non-Current Assets held for sale and discontinued operations as at 30th June, 2026. The summary of the results of the aforesaid discontinued operations as included under the results is as follows: (Rs. in lakhs) | Particulars | Quarter ended June 30, 2026 | Quarter ended March 31, 2026 | Quarter ended June 30, 2025 | Year ended March 31, 2026 | |---|---|---|---|---| | Total Income | - | (7.84) | 45.74 | 209.63 | | Total expenses | - | (8.25) | 83.94 | 401.07 | | Profit/(Loss) before tax | - | 0.42 | (38.20) | (191.44) | | Tax expense / (savings) | - | 0.14 | (13.35) | (66.90) | | Profit/(Loss) After tax | - | 0.28 | (24.85) | (124.54) | 5. The Parent Company issued Convertible Equity Warrants in two tranches — Tranche I (42,25,806 warrants at Rs. 62, allotted 04 November 2024) and Tranche II (41,66,660 warrants at Rs. 36, allotted 22 August 2025) — convertible into equity shares within 18 months from allotment. The 25% upfront subscription of Rs. 1,030 lakhs (Tranche I: Rs. 655 lakhs; Tranche II: Rs. 375 lakhs) has been classified as Money Received Against Share Warrants under Other Equity as at 31 March 2026. During the quarter ended 30th June, 2026, the Tranche I conversion option was forfeited due to non-payment of the balance subscription on 04 May 2026 and accordingly, the amount of forfeited application money Rs. 655 lakhs have been transferred to capital reserve as at 30th June 2026. 6. The Parent Company has proposed to adopt new tax regime under section 200 of the Income Tax Act, 2025 (corresponding section 115BAA of Income Tax Act, 1961). Accordingly, the deferred tax has been computed for the quarter ended 30th June 2026 as per new tax regime and opening deferred tax liability have been recomputed in conformity with new tax regime. 7. The figures for the quarter ended March 31, 2026 are the balancing figures between audited figures for the full financial year ended March 31, 2026 and published year to date figures up to the third quarter ended December 31, 2025. 8. Previous period figures have been regrouped and reclassified wherever necessary.



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 Gain/(loss) on equity instruments designated at FVTOCI (0.52) (0.52)
Total Amount of items that will not be reclassified to profit and loss (0.52)
2 Income tax relating to items that will not be reclassified to profit or loss (38.63) (38.63)
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 38.11 38.11





Details of Impact of Audit Qualification

Amount in (Lakhs)

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.N.RAGHAVENDRA RAO & CO Yes 31-08-2028