Integrated Filing — IndAS

General information about company
Scrip Code	503722
NSE Symbol	BANSWRAS
MSEI Symbol	NOTLISTED
ISIN	INE629D01020
Name of company	BANSWARA SYNTEX 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	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
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	nTEXTILE
Start date and time of board meeting	15-May-2025   15:00:00
End date and time of board meeting	15-May-2025   17:30:00
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

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	Consolidated	Consolidated
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	3400814000	12925267000
	Other income	70413000	157384000
	Total income	3471227000	13082651000
2	Expenses
(a)	Cost of materials consumed	1407055000	5763296000
(b)	Purchases of stock-in-trade	2890000	4151000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	70545000	-316796000
(d)	Employee benefit expense	738041000	2949331000
(e)	Finance costs	113199000	395931000
(f)	Depreciation, depletion and amortisation expense	124905000	479259000
(f)	Other Expenses
1	Power & Fuel	336221000	1366292000
2	Others Expenses	591701000	2147755000
	Total other expenses	927922000	3514047000
	Total expenses	3384557000	12789219000
3	Total profit before exceptional items and tax	86670000	293432000
4	Exceptional items	0	0
5	Total profit before tax	86670000	293432000
6	Tax expense
7	Current tax	31186000	75660000
8	Deferred tax	843000	14139000
9	Total tax expenses	32029000	89799000
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	54641000	203633000
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	4034000	17926000
16	Total profit (loss) for period	58675000	221559000
17	Other comprehensive income net of taxes	51490000	56352000
18	Total Comprehensive Income for the period	110165000	277911000
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	171160000	171160000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		5412432000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.71	6.47
	Diluted earnings (loss) per share from continuing operations	1.71	6.47
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	1.71	6.47
	Diluted earnings (loss) per share from continuing and discontinued operations	1.71	6.47
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	5202702000
	Capital work-in-progress	195288000
	Investment property	0
	Goodwill	0
	Other intangible assets	7971000
	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	95462000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	49803000
	Total non-current financial assets	145265000
	Deferred tax assets (net)	261431000
	Other non-current assets	179647000
	Total non-current assets	5992304000
2	Current assets
	Inventories	3131209000
	Current financial asset
	Current investments	1276000
	Trade receivables, current	2014931000
	Cash and cash equivalents	40473000
	Bank balance other than cash and cash equivalents	98222000
	Loans, current	26111000
	Other current financial assets	78749000
	Total current financial assets	2259762000
	Current tax assets (net)	0
	Other current assets	583141000
	Total current assets	5974112000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	11966416000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	171160000
	Other equity	5422585000
	Total equity attributable to owners of parent	5593745000
	Non controlling interest
	Total equity	5593745000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2025244000
	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	10369000
	Total non-current financial liabilities	2035613000
	Provisions, non-current	66059000
	Deferred tax liabilities (net)	223976000
	Deferred government grants, Non-current	28334000
	Other non-current liabilities	0
	Total non-current liabilities	2353982000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2496135000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	53336000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	789835000
	Total Trade payable	843171000
	Other current financial liabilities	494257000
	Total current financial liabilities	3833563000
	Other current liabilities	140586000
	Provisions, current	21997000
	Current tax liabilities (Net)	14096000
	Deferred government grants, Current	8447000
	Total current liabilities	4018689000
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	6372671000
	Total equity and liabilites	11966416000
	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		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
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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of defined benefit plan	68728000	75828000
2	Share of other comprehensive income of Joint Venture accounted for using Equity method	60000	-392000
	Total Amount of items that will not be reclassified to profit and loss	68788000	75436000
2	Income tax relating to items that will not be reclassified to profit or loss	17298000	19084000
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	51490000	56352000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			293432000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			395931000
	Adjustments for decrease (increase) in inventories			-410946000
	Adjustments for decrease (increase) in trade receivables, current			-34655000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			98444000
	Adjustments for increase (decrease) in trade payables, current			79880000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			479259000
	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			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			19168000
	Adjustments for dividend income			36000
	Adjustments for interest income			27856000
	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)			-9911000
	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)			589278000
	Net cash flows from (used in) operations			882710000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			110473000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			772237000
	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			37037000
	Purchase of property, plant and equipment			1443710000
	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			36000
	Interest received			27856000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			9118000
	Net cash flows from (used in) investing activities	-1369663000
	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			1020695000
	Repayments of borrowings			309018000
	Payments of lease liabilities			8003000
	Dividends paid			34232000
	Interest paid			395601000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			278499000
	Net cash flows from (used in) financing activities			552340000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-45086000
	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			-45086000
	Cash and cash equivalents cash flow statement at beginning of period			85559000
	Cash and cash equivalents cash flow statement at end of period			40473000