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 06-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-11-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Single segment
Description of single segment Cotton Ginning and Spinning
Start date and time of board meeting 06-11-2026   12:15:00
End date and time of board meeting 06-11-2026   13:35:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 17,836.34 30,837.50
Other income 331.78 576.32
Total income 18,168.12 31,413.82
2 Expenses
(a) Cost of materials consumed 7,894.04 15,074.33
(b) Purchases of stock-in-trade 7,075.53 11,212.91
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 695.55 (243.92)
(d) Employee benefit expense 465.41 892.84
(e) Finance costs 335.87 638.81
(f) Depreciation, depletion and amortisation expense 222.76 443.71
(f) Other Expenses
1 Other Expenses 834.37 1,795.56
Total other expenses 834.37 1,795.56
Total expenses 17,523.53 29,814.24
3 Total profit before exceptional items and tax 644.59 1,599.58
4 Exceptional items 0.00 0.00
5 Total profit before tax 644.59 1,599.58
6 Tax expense
7 Current tax 163.43 416.50
8 Deferred tax 3.95 (19.15)
9 Total tax expenses 167.38 397.35
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 477.21 1,202.23
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 477.21 1,202.23
17 Other comprehensive income net of taxes 3.60 7.20
18 Total Comprehensive Income for the period 480.81 1,209.43
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 509.89 1,234.38
Total profit or loss, attributable to non-controlling interests (32.68) (32.15)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 513.49 1,241.58
Total comprehensive income for the period attributable to owners of parent non-controlling interests (32.68) (32.15)
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 0.32 0.78
Diluted earnings (loss) per share from continuing operations 0.32 0.78
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 0.32 0.78
Diluted earnings (loss) per share from continuing and discontinued operations 0.32 0.78
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 and half year ended 30th September, 2026 of Pashupati Cotspin Limited (the Company) along with its subsidiaries were reviewed by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on 05th November, 2026. 2.The above Consolidated financial results for the quarter and half year ended 30thSeptember, 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 statutory auditors of the company have carried out Limited review of aforesaid results as per Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. 4.The Company is primarily engaged in “Cotton Ginning and Spinning” business. The requirement of Ind AS-108- “Operating Segments”, is not applicable to the company as it is engaged in single business segment. 5.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 1st Half Year and 2nd Half Year are strictly not comparable. 6.The Consolidated Financial Results includes financial results of following subsidiaries for the quarter and half year ended on September30, 2026. I.Pashupati Cotyarn LLP II.Sarjak Infra LLP 7.The Company has sub-divided its equity shares having a face value of Rs.10/- (Rupees Ten Only) each into equity shares having a face value of Re. 1/- (Rupee One Only) each, pursuant to the approval of the shareholders and receipt of the requisite statutory and regulatory approvals. The Record Date for the said sub-division was fixed as April 17, 2026. Accordingly, the Basic and Diluted Earnings Per Share (EPS) for all the previous periods presented have been restated to give effect to the aforesaid sub-division, in accordance with Ind AS 33 – Earnings per Share. 8.The Board of Directors of the Company, at its meeting held on October 03, 2026, recommended the issue of bonus equity shares in the ratio of 3:2, i.e., 3 (Three) bonus equity shares of Re. 1/- (Rupee One Only) each for every 2 (Two) existing fully paid-up equity shares of Re. 1/- (Rupee One Only) each held by the shareholders of the Company as on the Record Date, subject to the approval of the shareholders of the Company and such other statutory and regulatory approvals as may be required. 9.The figures of previous quarters/periods are reclassified, regrouped, and rearranged wherever necessary so as to make them comparable with current quarter/period figure.



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 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 11,692.39
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 195.63
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other Financial Assets 52.33
Total of other non-current financial assets 52.33
Total non-current financial assets 247.96
Deferred tax assets (net)
Other non-current assets
1 Other non-current assets 459.46
Total of other non-current assets 459.46
Total non-current assets 12,399.81
2 Current assets
Inventories 5,410.96
Current financial asset
Current investments 2,590.69
Trade receivables, current 3,892.96
Cash and cash equivalents 33.49
Bank balance other than cash and cash equivalents 110.67
Loans, current 0.00
Other current financial assets
Total of other current financial assets 759.73
Total current financial assets 7,387.54
Current tax assets (net) 3.70
Other current assets
1 Other current assets 6,759.30
Total of other current assets 6,759.30
Total current assets 19,561.50
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 31,961.31
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,578.40
Other equity 15,994.51
Total equity attributable to owners of parent 17,572.91
Non controlling interest (11.22)
Total equity 17,561.69
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3,392.72
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 Liability 90.21
Total of other non-current financial liabilities 90.21
Total non-current financial liabilities 3,482.93
Provisions, non-current 251.17
Deferred tax liabilities (net) 1,477.80
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 5,211.90
Current liabilities
Current financial liabilities
Borrowings, current 6,171.66
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 44.53
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,290.64
Total Trade payable 1,335.17
Other current financial liabilities
1 Other current financial liabilities 141.82
Total of other current financial liabilities 141.82
Total current financial liabilities 7,648.65
Other current liabilities 946.47
1 Other current liabilities 946.47
Total of other current liabilities 946.47
Provisions, current 211.77
Current tax liabilities (Net) 380.83
Deferred government grants, Current 0.00
Total current liabilities 9,187.72
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 14,399.62
Total equity and liabilites 31,961.31
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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 9.62
Total Amount of items that will not be reclassified to profit and loss 4.81 9.62
2 Income tax relating to items that will not be reclassified to profit or loss 1.21 2.42
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 3.60 7.20



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,599.58
Adjustments for reconcile profit (loss)
Adjustments for finance costs 638.81
Adjustments for decrease (increase) in inventories (304.53)
Adjustments for decrease (increase) in trade receivables, current (2,629.13)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (301.12)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 386.37
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 443.71
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (261.22)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships (37.71)
Total adjustments for reconcile profit (loss) (2,064.82)
Net cash flows from (used in) operations (465.24)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) (68.33)
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (396.91)
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
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 0.65
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 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 261.01
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 833.46
Net cash flows from (used in) investing activities 1,093.82
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
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 0.00
Repayments of borrowings 220.70
Payments of lease liabilities 4.24
Dividends paid 0.00
Interest paid 638.81
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.55
Net cash flows from (used in) financing activities (863.20)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (166.29)
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 (166.29)
Cash and cash equivalents cash flow statement at beginning of period 199.80
Cash and cash equivalents cash flow statement at end of period 33.51