| Scrip Code | 514348 |
|---|---|
| NSE Symbol | WINSOME |
| MSEI Symbol | NOTLISTED |
| ISIN | INE784B01035 |
| Name of company | Winsome Yarns 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 | 29-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 26-08-2026 |
| 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 | Textile (Yarn, Knitwear & related revenue |
| Start date and time of board meeting | 29-08-2026 18:00:00 |
| End date and time of board meeting | 29-08-2026 20:00:00 |
| 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? | Yes |
| 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 | 4.00 | 22.00 | |
| Other income | 6.00 | 173.00 | |
| Total income | 10.00 | 195.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 12.00 |
| (d) | Employee benefit expense | 16.00 | 69.00 |
| (e) | Finance costs | 0.00 | 0.00 |
| (f) | Depreciation, depletion and amortisation expense | 243.00 | 737.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 200.00 | 311.00 |
| Total other expenses | 200.00 | 311.00 | |
| Total expenses | 459.00 | 1,129.00 | |
| 3 | Total profit before exceptional items and tax | (449.00) | (934.00) |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (449.00) | (934.00) |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | 0.00 | 0.00 |
| 9 | Total tax expenses | 0.00 | 0.00 |
| 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 | (449.00) | (934.00) |
| 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 | (449.00) | (934.00) |
| 17 | Other comprehensive income net of taxes | 0.00 | 0.00 |
| 18 | Total Comprehensive Income for the period | (449.00) | (934.00) |
| 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 | 7,071.00 | 7,071.00 | |
| 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 | -0.64 | -1.32 | |
| Diluted earnings (loss) per share from continuing operations | -0.64 | -1.32 | |
| 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 | -0.64 | -1.32 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.64 | -1.32 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The Statutory Auditors of the Company have carried out the limited review of the above financial results for the quarter and period ended 31st December 2025, in accordance with Regulation 33 of the SEBI (Listing Obligation and Disclosures Requirements) Regulations, 2015. 2. The Company’s business of Yarn Spinning and Knitting has also been carried out on job-work basis for third parties, which is continuing to the extent possible within limited resources available with the Company. 3. In line with the provisions of Ind AS-108 ‘Operating Segments’ as notified under the Companies (Ind AS) Rules, 2015, and as provided in section 133 of the Companies Act, 2013, the operations of the Company fall under one line of business activity namely, Textiles (Yarn, Knitwear & related revenue), which is considered to be the only reportable segment by the management 4. Auditors remarks on accounts for the quarter and year ended on 31st December 2025 alongwith comments of Company thereon are: (1) Regarding preparation of accounts on going concern basis despite accumulated losses of the Company being substantially in excess of its net worth: Company Response: The Company is under Corporate Insolvency Resolution Process (CIRP) under Insolvency and Bankruptcy Code, 2016, and is being maintained as a going concern by the Resolution Professional as part of the CIRP process for resolution of its insolvency; (2) Regarding non-provision for interest and penalty on Borrowings: Company Response: The Company is under CIRP and the IRP/RP had invited claims from the stakeholders. The Company will give effect to the claims in its books of account in line with the resolution plan after it is sanctioned and taken up for implementation; (3) Regarding pending confirmation/reconciliation of balances of certain receivables, bank balances, payables, secured loans, contingent and other liabilities, loans and advances - impact unascertainable): Company response: Except as mentioned in Note (3) above, Confirmation and reconciliation of balances were being carried out upto the commencement of CIRP on an ongoing basis and adjustments, if any, arising therefrom were accounted from time to time, and adjustments for transactions during CIRP are carried out as considered appropriate; (4) Regarding non provision of dimunition in carrying value of investment : Company response : The accounting of investments is subject to reconciliation. (5) CIRP costs are fully accounted and the unpaid amount of Rs. 2.92 lacs (as on 31.12.2025) will be required to be discharged in priority as per Insolvency and Bankruptcy Code, 2016: Company Response: The liability will be discharged on implementation of Resolution Plan, failing which during liquidation of the Company. 5. The Petition of Edelweiss Assets Reconstruction Company Ltd. (EARC), an Asset Reconstruction Company, under Section 7 of the Insolvency and Bankruptcy Code, 2016, (the Code) filed before the Hon'ble National Company Law Tribunal, Chandigarh Bench, (NCLT), praying initiation of Corporate Insolvency Resolution Process in case of Winsome Yarns Limited, was allowed the Hon'ble NCLT vide its Order dated 22nd December, 2023. The control and management of the Company is now vested with Resolution Professional, and the powers of board of directors of the Company remain suspended. Committee of Creditors (COC) had approved the Resolution Plan for resolution of debts of the Company submitted by Mohini Health & Hygiene Limited and the Resolution Professional had filed an application before Hon’ble National NCLT for approval of Resolution Plan. The Resolution Plan on approval by Hon’ble NCLT will also make the Company eligible for certain reliefs, concessions and waivers from creditors and agencies, including from governmental bodies, and the Company will thus remain a Going Concern; 6. The books of account of the Company drawn by its Board of Directors (powers suspended) upto the date of commencement of CIRP were handed over to the earlier RP and have been relied on by the RP for preparation of these financial results, which also include the period after commencement of CIRP and upto the end of calendar quarter under report, books of account whereof have been prepared under supervision and control of RP holding office for the time being in force. 7. A theft has been reported in Transformer, with loss of Rs.59,20,000/- Approx., from its housing in the spinning mill complex of the Company situated at Village Kurranwala, Barwala Road, Dera Bassi, Punjab, and complaint is given for registering FIR at Dera Bassi Police station & subsiquently Insurance claim has been filed with the Insurance company. 8. The companys registered office had been got vacated (by the Chandigarh Administration) on 30.12.2024. we are in the process of identifying a new registered office. Presently we are working form our knitting unit situated at B-58, Industrial Area Phase-7, Mohali. 9. Except for note No.4(5) above, these notes reflect the state of of affairs of the Company as on the date of signing these financial results, 10. The figures for the previous quarter and year have been regrouped / rearranged, wherever necessary, to confirm to the current period’s classification. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | |||||||
| 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 | ||
| 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 | ||
| 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 | ||
| Sr. No. | Particulars | Amount | Remarks |
| 1. | Loans / revolving facilities like cash credit from banks / financial institutions | ||
| A | Total amount outstanding as on date | 55,657.63 | |
|---|---|---|---|
| B | Of the total amount outstanding, amount of default as on date | 55,657.63 | |
| 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 | 55,657.63 | |