Integrated Filing — IndAS

General information about company
Scrip Code	590025
NSE Symbol	GINNIFILA
MSEI Symbol	NOTLISTED
ISIN	INE424C01010
Name of company	GINNI FILAMENTS 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	07-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	15-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	Multi segment
Description of single segment
Start date and time of board meeting	07-May-2025   15:00:00
End date and time of board meeting	07-May-2025   16:40:00
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	NA
(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.	NA
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	2023-08-11
Indicate Company website link for updated RPT policy of the Company	www.ginnifilaments.com
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
The Company has not made default for any loan or debt securities during the quarter ended 31.03.2025

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	1034954000	3737844000
	Other income	16111000	57120000
	Total income	1051065000	3794964000
2	Expenses
(a)	Cost of materials consumed	478870000	1977779000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	27323000	-21276000
(d)	Employee benefit expense	79064000	311002000
(e)	Finance costs	28986000	99819000
(f)	Depreciation, depletion and amortisation expense	38726000	156915000
(f)	Other Expenses
1	Other Expenses	317327000	1226498000
	Total other expenses	317327000	1226498000
	Total expenses	970296000	3750737000
3	Total profit before exceptional items and tax	80769000	44227000
4	Exceptional items	0	0
5	Total profit before tax	80769000	44227000
6	Tax expense
7	Current tax	10996000	-218000
8	Deferred tax	21896000	2492000
9	Total tax expenses	32892000	2274000
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	47877000	41953000
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	47877000	41953000
17	Other comprehensive income net of taxes	-2307000	5316000
18	Total Comprehensive Income for the period	45570000	47269000
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	856501000	856501000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		1137158000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.56	0.49
	Diluted earnings (loss) per share from continuing operations	0.56	0.49
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	0.56	0.49
	Diluted earnings (loss) per share from continuing and discontinued operations	0.56	0.49
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

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	1088407000
	Capital work-in-progress	480000
	Investment property	0
	Goodwill	0
	Other intangible assets	10069000
	Intangible assets under development
	Biological assets other than bearer plants	121373000
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	342849000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	67724000
	Total non-current financial assets	410573000
	Deferred tax assets (net)
	Other non-current assets	78074000
	Total non-current assets	1708976000
2	Current assets
	Inventories	547404000
	Current financial asset
	Current investments	0
	Trade receivables, current	601574000
	Cash and cash equivalents	31129000
	Bank balance other than cash and cash equivalents	32735000
	Loans, current	0
	Other current financial assets	85376000
	Total current financial assets	750814000
	Current tax assets (net)	0
	Other current assets	352651000
	Total current assets	1650869000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	3359845000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	856501000
	Other equity	1137158000
	Total equity attributable to owners of parent	1993659000
	Non controlling interest
	Total equity	1993659000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	126076000
	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	79844000
	Total non-current financial liabilities	205920000
	Provisions, non-current	61861000
	Deferred tax liabilities (net)	145613000
	Deferred government grants, Non-current
	Other non-current liabilities	0
	Total non-current liabilities	413394000
	Current liabilities
	Current financial liabilities
	Borrowings, current	531603000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	42095000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	221549000
	Total Trade payable	263644000
	Other current financial liabilities	50689000
	Total current financial liabilities	845936000
	Other current liabilities	57622000
	Provisions, current	43757000
	Current tax liabilities (Net)	5477000
	Deferred government grants, Current	0
	Total current liabilities	952792000
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	1366186000
	Total equity and liabilites	3359845000
	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)
1	Textiles	787018000	3010702000
2	Consumer Products	397338000	1180240000
	Total Segment Revenue	1184356000	4190942000
	Less: Inter segment revenue	149402000	149402000
	Revenue from operations	1034954000	3737844000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Textiles	61944000	93430000
2	Consumer Products	47811000	50616000
	Total Profit before tax	109755000	144046000
	i. Finance cost	28986000	28986000
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	80769000	44227000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Textiles	2045299000	2045299000
2	Consumer Products	1237971000	1237971000
	Total Segment Asset	3283270000	3283270000
	Un-allocable Assets	76575000	76575000
	Net Segment Asset	3359845000	3359845000
4	Segment Liabilities
	Segment Liabilities
1	Textiles	802956000	802956000
2	Consumer Products	412141000	412141000
	Total Segment Liabilities	1215097000	1215097000
	Un-allocable Liabilities	151089000	151089000
	Net Segment Liabilities	1366186000	1366186000
	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	Rembursement of net defined benefit plan	-1102000	708000
	Total Amount of items that will not be reclassified to profit and loss	-1102000	708000
2	Income tax relating to items that will not be reclassified to profit or loss	1205000	-4608000
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	-2307000	5316000

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			44227000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			99819000
	Adjustments for decrease (increase) in inventories			-45424000
	Adjustments for decrease (increase) in trade receivables, current			25957000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-27982000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			91373000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-152494000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-31984000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			156915000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-4421000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-2374000
	Adjustments for dividend income			0
	Adjustments for interest income			15130000
	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			-22375000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			71880000
	Net cash flows from (used in) operations			116107000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			12480000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			103627000
	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			1713000
	Purchase of property, plant and equipment			41644000
	Proceeds from sales of investment property			0
	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			15226000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			13829000
	Net cash flows from (used in) investing activities	-10876000
	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			0
	Repayments of borrowings			124705000
	Payments of lease liabilities			13104000
	Dividends paid			0
	Interest paid			70277000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-22436000
	Net cash flows from (used in) financing activities			-230522000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-137771000
	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			-137771000
	Cash and cash equivalents cash flow statement at beginning of period			168900000
	Cash and cash equivalents cash flow statement at end of period			31129000