Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol SALONA
MSEI Symbol NOTLISTED
ISIN INE498E01010
Name of company SALONA 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 13-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-08-2026
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 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
Segment Reporting Single segment
Description of single segment TEXTILES
Start date and time of board meeting 13-08-2026   15:30:00
End date and time of board meeting 13-08-2026   17:50:00
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
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 Standalone Standalone
1 Income
Revenue from operations 19,660.24 19,660.24
Other income 5.47 5.47
Total income 19,665.71 19,665.71
2 Expenses
(a) Cost of materials consumed 4,547.39 4,547.39
(b) Purchases of stock-in-trade 12,088.74 12,088.74
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 342.35 342.35
(d) Employee benefit expense 531.03 531.03
(e) Finance costs 542.08 542.08
(f) Depreciation, depletion and amortisation expense 249.08 249.08
(f) Other Expenses
1 Other Expenses 1,082.88 1,082.88
Total other expenses 1,082.88 1,082.88
Total expenses 19,383.55 19,383.55
3 Total profit before exceptional items and tax 282.16 282.16
4 Exceptional items 0.00 0.00
5 Total profit before tax 282.16 282.16
6 Tax expense
7 Current tax 47.10 47.10
8 Deferred tax 9.45 9.45
9 Total tax expenses 56.55 56.55
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 225.61 225.61
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 225.61 225.61
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 225.61 225.61
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 526.24 526.24
Face value of equity share capital 10 10
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 4.29 4.29
Diluted earnings (loss) per share from continuing operations 4.29 4.29
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 4.29 4.29
Diluted earnings (loss) per share from discontinued operations 4.29 4.29
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 8.58 8.58
Diluted earnings (loss) per share from continuing and discontinued operations 8.58 8.58
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 Financial Results were reviewed by the Audit Committee of Directors and taken on record by the Board of Directors at their meeting held on 13th August 2026 2 Statutory Auditors of the Company have carried out Limited Review of the above financial results for the Quarter ended June 30 2026 3 The Companys main business is manufacture and sale of Textiles There is no other reportable segments 4 These financial 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 there under and in terms of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as modified by Circular No CIR CFO FAC 62 2016 dated July 5 2016 5 Impact of IND AS on Employee Benefits will be considered in the Annual Results 6 The figures of the quarter ended 31st March 2026 are the balancing figures between audited figures in respect of the full financial year ended 31st March 2026 and the un audited published year to date figures up to 31st December 2025 which were subjected to limited review 7 The Company does not have any subsidiary Associate Joint Venture Companies as on June 30 2026 8 Previous period figures have been re grouped re classified wherever necessary to conform with the current period classification presentation



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 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 01-04-2026 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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 0.00 0.00
5 Total Other comprehensive income 0.00 0.00