Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	LAGNAM
MSEI Symbol	000000
ISIN	INE548Z01017
Name of company	LAGNAM SPINTEX LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	16-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	MANUFACTURING OF COTTON YARN
Start date and time of board meeting	16-Apr-2025   13:00:00
End date and time of board meeting	16-Apr-2025   17:05:00
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	Declaration of unmodified opinion
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	Yes
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	Yes
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2022-11-11
Indicate Company website link for updated RPT policy of the Company	https://www.lagnamspintex.com/party
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
THERE IS NO DEFAULT

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	1628593000	6055646000
	Other income	1440000	3718000
	Total income	1630033000	6059364000
2	Expenses
(a)	Cost of materials consumed	1070311000	4409269000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	66661000	-27171000
(d)	Employee benefit expense	56558000	244758000
(e)	Finance costs	89874000	309825000
(f)	Depreciation, depletion and amortisation expense	39477000	167924000
(f)	Other Expenses
1	Other Expenses	187442000	775746000
	Total other expenses	187442000	775746000
	Total expenses	1510323000	5880351000
3	Total profit before exceptional items and tax	119710000	179013000
4	Exceptional items	0	0
5	Total profit before tax	119710000	179013000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	34265000	50466000
9	Total tax expenses	34265000	50466000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	85445000	128547000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	85445000	128547000
17	Other comprehensive income net of taxes	-1203000	-533000
18	Total Comprehensive Income for the period	84242000	128014000
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	176690000	176690000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		1031999000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.84	7.28
	Diluted earnings (loss) per share from continuing operations	4.84	7.28
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	4.84	7.28
	Diluted earnings (loss) per share from continuing and discontinued operations	4.84	7.28
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1.The above audited standalone financial results for the quarter and year ended 31st March 2025 have been prepared by the Company in accordance with Regulation 33 of SEBI (Listing Obligations & Disclosure Requirements) Regulations 2015 (as amended) and were reviewed by the Audit Committee and approved & taken on record by the Board of Directors at their Meeting held on Wednesday, 16th April, 2025. n n2.As required under Regulation 33 of the SEBI (LODR) Regulations 2015, the Statutory Auditors have issued thier Report on the aforesaid audited financial results for the quarter and year ended 31st March, 2025 which has also taken on record by the Audit Committee and the Board at their Meeting held on Wednesday, 16th April, 2025. The report does not have any impact on the aforesaid financial results which needs any explanation by the Board. n n3.The Statement of Assets & Liabilities and cash flow statement as on 31st March, 2025 is enclosed herewith. n n4. The Company is eligible for Turnover Linked Incentive (TLI) under Rajasthan Investment Promotion Scheme, 2022 (RIPS) and accordingly accounted for the same during this quarter for current financial year 2024-25 amounting to Rs. 218.98 lacs, based on the increased turnover. n n5.The above results have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under section 133 of the Companies Act, 2013, read together with the Companies (Indian Accounting Standards) Rule, 2015, as amended and other Indian Generally Accepted Accounting Practices and Policies to the extent applicable. n n6.The figures of the quarter ended 31.03.2025 and 31.03.2024 represent the balance between audited figures in respect of full financial year and those published till the third quarter of the respective Financial years. n n7. The requirement of Segment Reporting is not applicable to the Company as it is engaged in single business segment. n n8. The Company is not having any subsidiary, associate or joint venture therefore, it has prepared only standalone results as consolidation requirement is not applicable to the Company. n n9. The figures of the previous period have been regrouped/rearranged wherever necessary.

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	3328176000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	9907000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	1623000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	7039000
	Total non-current financial assets	8662000
	Deferred tax assets (net)	0
	Other non-current assets	64812000
	Total non-current assets	3411557000
2	Current assets
	Inventories	1182004000
	Current financial asset
	Current investments	0
	Trade receivables, current	674277000
	Cash and cash equivalents	474000
	Bank balance other than cash and cash equivalents	460000
	Loans, current	0
	Other current financial assets	39794000
	Total current financial assets	715005000
	Current tax assets (net)	16261000
	Other current assets	377602000
	Total current assets	2290872000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5702429000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	176690000
	Other equity	1031999000
	Total equity attributable to owners of parent	1208689000
	Non controlling interest
	Total equity	1208689000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2016442000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	2016442000
	Provisions, non-current	18143000
	Deferred tax liabilities (net)	303478000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	2338063000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1868507000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2562000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	142968000
	Total Trade payable	145530000
	Other current financial liabilities	128410000
	Total current financial liabilities	2142447000
	Other current liabilities	6982000
	Provisions, current	6248000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	2155677000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	4493740000
	Total equity and liabilites	5702429000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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
1	ITEMS THAT WILL NOT BE RECLASSIFIED TO PROFIT OR LOSS	-1203000	-533000
	Total Amount of items that will not be reclassified to profit and loss	-1203000	-533000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	0
5	Total Other comprehensive income	-1203000	-533000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			179013000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			309825000
	Adjustments for decrease (increase) in inventories			-267915000
	Adjustments for decrease (increase) in trade receivables, current			-142381000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-53957000
	Adjustments for decrease (increase) in other non-current assets			1953000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-11046000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			94662000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-1566000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			167924000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			-533000
	Adjustments for provisions, current			6553000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-8028000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			3718000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			91773000
	Net cash flows from (used in) operations			270786000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			31667000
	Other inflows (outflows) of cash			1586000
	Net cash flows from (used in) operating activities			240705000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			34796000
	Proceeds from sales of investment property			-205000
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			1449000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-126000
	Net cash flows from (used in) investing activities	-33678000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			389067000
	Repayments of borrowings			281599000
	Payments of lease liabilities			0
	Dividends paid			8835000
	Interest paid			309825000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			2269000
	Net cash flows from (used in) financing activities			-208923000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1896000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-1896000
	Cash and cash equivalents cash flow statement at beginning of period			2830000
	Cash and cash equivalents cash flow statement at end of period			934000