Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	PASHUPATI
MSEI Symbol	NOTLISTED
ISIN	INE124Y01010
Name of company	Pashupati Cotspin Limited
Type of company	SME
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	20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	15-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
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	Cotton Ginning and Spinning
Start date and time of board meeting	20-May-2025   16:30:00
End date and time of board meeting	20-May-2025   17:55:00
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-Oct-2024	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	2928021000	6374909000
	Other income	105181000	134218000
	Total income	3033202000	6509127000
2	Expenses
(a)	Cost of materials consumed	1832042000	3247285000
(b)	Purchases of stock-in-trade	725088000	2424586000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-326000	-7404000
(d)	Employee benefit expense	94869000	171795000
(e)	Finance costs	67524000	134106000
(f)	Depreciation, depletion and amortisation expense	44790000	91482000
(f)	Other Expenses
1	Other Expenses	174777000	277841000
	Total other expenses	174777000	277841000
	Total expenses	2938764000	6339691000
3	Total profit before exceptional items and tax	94438000	169436000
4	Exceptional items	0	0
5	Total profit before tax	94438000	169436000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	18798000	40619000
9	Total tax expenses	18798000	40619000
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	75640000	128817000
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	-46000	-14000
16	Total profit (loss) for period	75594000	128803000
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	75594000	128803000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	157840000	157840000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		1385541000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.81	8.31
	Diluted earnings (loss) per share from continuing operations	4.81	8.31
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	4.81	8.31
	Diluted earnings (loss) per share from continuing and discontinued operations	4.81	8.31
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		ttttt n Notes to Audited Consolidated Financial Results for the year ended March 31, 2025 n1.tThe above Audited consolidated financial results have been reviewed by the Audit Committee and thereafter approved by the Board of Directors in their respective meeting held on May 20, 2025. n2.tThe Audited Consolidated Financial Result is being prepared in accordance with the Generally Accepted Accounting Principles in India (Indian GAAP) & Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. n3.tThe statutory auditors of the company have carried out Audit of the consolidated financial statements for the year ended March 31, 2025 as per Regulation 33 of Securities and Exchange Board of India (Listing obligation and Disclosure Requirements) Regulations, 2015. n4.tThe company is primarily engaged in “Cotton Ginning and Spinning” business. The requirement of AS-17- “Segment Reporting”, is not applicable to the company as it is engaged in single business segment. n5.tThe Company’s Cotton Ginning business is seasonal business and normally it starts from the month of October till the month of April next year. Therefore, Results for 1st Half Year and 2nd Half Year are strictly not comparable. n6.tThe Board of Directors has recommended a final dividend for the financial year 2024-25 on Equity Share Capital 5% (Rs 0.50 Per Equity of face value Rs. 10/- each) subject to approval of the shareholders in the ensuing Annual General Meeting (AGM). n7.tThe Consolidated Financial Results includes financial results of one subsidiary entity for the year ended on March 31, 2025. ni. Pashupati Cotyarn LLPt n8.tThe previous year figures have been regrouped / rearranged wherever necessary to make them comparable with the current period figures. n9.tDuring the Second half of the year, Company has successfully carried out issue and allotment of 5,00,000 equity shares of face value of Rs.10 each to Qualified Institutional Buyers (QIBs) at an issue price of Rs. 481 per share, aggregating to Rs. 24,05,00,000. Pursuant to allotment of equity shares of the issue, the paid-up equity share capital of the company stands increased by Rs. 50,00,000 and total equity paid up capital at the year end is Rs. 15,78,40,000/- consisting of 1,57,84,000 equity shares of face value Rs. 10 each. nThe net proceeds from the issue was Rs. 2384.00 Lakhs (Net of issue expense of Rs. 21.00 Lakhs) and it was incurred as per table below: n n n nSr NotOriginal ObjecttModified object, if anytOriginal Allocation (Rs. In Lakhs)tModified allocation, if anytFunds utilized (Rs. In Lakhs)tAmount of deviation/variation n1tWorking Capital RequirementtNILt1,800tNILt1,800tNIL n2tGeneral Corporate Purpose*tNILt584tNILt584tNIL ntTotaltt2,384tt2,384t n n*Issue expense of 1 Lakh (As per Prospectus issue expense is 20 Lakhs) is netted off in general corporate purpose. n n n n nFOR, PASHUPATI COTSPIN LIMITED nt n_________________ nSAURIN JAGDISH BHAI PARIKH nManaging Director n(DIN: 02136530) n nDate: May 20, 2025 nPlace: Ahmedabad n

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	1292252000
	Capital work-in-progress	743000
	Investment property
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	11295000
	Trade receivables, non-current
	Loans, non-current	65798000
	Other non-current financial assets
	Total non-current financial assets	77093000
	Deferred tax assets (net)
	Other non-current assets
	Total non-current assets	1370088000
2	Current assets
	Inventories	413911000
	Current financial asset
	Current investments	291700000
	Trade receivables, current	532810000
	Cash and cash equivalents	21468000
	Bank balance other than cash and cash equivalents	0
	Loans, current	292194000
	Other current financial assets	67961000
	Total current financial assets	1206133000
	Current tax assets (net)
	Other current assets
	Total current assets	1620044000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	2990132000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	157840000
	Other equity	1385541000
	Total equity attributable to owners of parent	1543381000
	Non controlling interest	7185000
	Total equity	1550566000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	255559000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities
	Total non-current financial liabilities	255559000
	Provisions, non-current	20134000
	Deferred tax liabilities (net)	130910000
	Deferred government grants, Non-current
	Other non-current liabilities	1521000
	Total non-current liabilities	408124000
	Current liabilities
	Current financial liabilities
	Borrowings, current	876672000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1637000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	102273000
	Total Trade payable	103910000
	Other current financial liabilities	33206000
	Total current financial liabilities	1013788000
	Other current liabilities
	Provisions, current	17654000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	1031442000
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	1439566000
	Total equity and liabilites	2990132000
	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-Oct-2024	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-Oct-2024	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
	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

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			169436000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			134106000
	Adjustments for decrease (increase) in inventories			-75000
	Adjustments for decrease (increase) in trade receivables, current			-56511000
	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			0
	Adjustments for increase (decrease) in trade payables, current			-148210000
	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			91482000
	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			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	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)			-32828000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			-19250000
	Total adjustments for reconcile profit (loss)			-31286000
	Net cash flows from (used in) operations			138150000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-1615000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			139765000
	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			-108360000
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			9489000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			8737000
	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			32099000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	139707000
	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			240500000
	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			-373680000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			11463000
	Interest paid			134106000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			751000
	Net cash flows from (used in) financing activities			-277998000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1474000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			19994000
	Net increase (decrease) in cash and cash equivalents			21468000
	Cash and cash equivalents cash flow statement at beginning of period			0
	Cash and cash equivalents cash flow statement at end of period			21468000