Integrated Filing — IndAS



General information about company
Scrip Code 123456
NSE Symbol ABCOTS
MSEI Symbol NOTLISTED
ISIN INE08PH01015
Name of company A B COTSPIN INDIA 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 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-May-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 Cotton-Ginning-Netting
Start date and time of board meeting 26-May-2025   15:00:00
End date and time of board meeting 26-May-2025   16:10:00
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 2025-05-26
Indicate Company website link for updated RPT policy of the Company https://abcotspin.co.in/policies-and-code-of-conduct/
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? Yes
No. of times funds raised during the quarter 3
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
No default on loans and debt security.



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 849536000 2980636000
Other income 17195000 27342000
Total income 866731000 3007978000
2 Expenses
(a) Cost of materials consumed 500239000 2306721000
(b) Purchases of stock-in-trade 14943000 41314000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 164433000 -3799000
(d) Employee benefit expense 26012000 94287000
(e) Finance costs 31067000 103950000
(f) Depreciation, depletion and amortisation expense 24193000 87912000
(f) Other Expenses
1 Other Expenses 71014000 241651000
2 CSR Expense 1300000 1400000
Total other expenses 72314000 243051000
Total expenses 833201000 2873436000
3 Total profit before exceptional items and tax 33530000 134542000
4 Exceptional items 0 0
5 Total profit before tax 33530000 134542000
6 Tax expense
7 Current tax 8074000 31962000
8 Deferred tax 6617000 2677000
9 Total tax expenses 14691000 34639000
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 18839000 99903000
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 18839000 99903000
17 Other comprehensive income net of taxes 569000 -451000
18 Total Comprehensive Income for the period 19408000 99452000
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 166153000 104882000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.77 9.39
Diluted earnings (loss) per share from continuing operations 1.52 8.03
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 1.77 9.39
Diluted earnings (loss) per share from continuing and discontinued operations 1.52 8.03
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) For Notes, kindly refer PDF file of Financial Results available on stock exchanges website-www.nseindia.com.



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 657866000
Capital work-in-progress 331711000
Investment property 0
Goodwill 0
Other intangible assets 0
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 2136000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 20764000
Total non-current financial assets 22900000
Deferred tax assets (net) 0
Other non-current assets 145959000
Total non-current assets 1158436000
2 Current assets
Inventories 815839000
Current financial asset
Current investments 0
Trade receivables, current 478238000
Cash and cash equivalents 30000
Bank balance other than cash and cash equivalents 652000
Loans, current 0
Other current financial assets 0
Total current financial assets 478920000
Current tax assets (net) 0
Other current assets 428451000
Total current assets 1723210000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2881646000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 166153000
Other equity 939189000
Total equity attributable to owners of parent 1105342000
Non controlling interest
Total equity 1105342000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 701648000
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 701648000
Provisions, non-current 4659000
Deferred tax liabilities (net) 23787000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 730094000
Current liabilities
Current financial liabilities
Borrowings, current 956208000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1270000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 20020000
Total Trade payable 21290000
Other current financial liabilities 4238000
Total current financial liabilities 981736000
Other current liabilities 58221000
Provisions, current 6253000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 1046210000
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 1776304000
Total equity and liabilites 2881646000
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 Net(loss)/gain on fair value of FVOCi of Investments & Defined Benefit Plans 756000 -377000
Total Amount of items that will not be reclassified to profit and loss 756000 -377000
2 Income tax relating to items that will not be reclassified to profit or loss 187000 74000
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 569000 -451000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 134542000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 103950000
Adjustments for decrease (increase) in inventories -167510000
Adjustments for decrease (increase) in trade receivables, current -96619000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -358810000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 42255000
Adjustments for other financial assets, current 86573000
Adjustments for other bank balances -359000
Adjustments for increase (decrease) in trade payables, current 13229000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 12646000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 87912000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 2033000
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) 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) -274700000
Net cash flows from (used in) operations -140158000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 25605000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -165763000
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 24967000
Proceeds from sales of investment property 5772000
Purchase of investment property 100000
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 145776000
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -329688000
Net cash flows from (used in) investing activities -494759000
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 321675000
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 441179000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 102535000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 660319000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -203000
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 -203000
Cash and cash equivalents cash flow statement at beginning of period 233000
Cash and cash equivalents cash flow statement at end of period 30000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 P L Mittal And Company Yes 31-Jan-2025


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 05-Mar-2025
Amount Raised 106499000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review None, The Audit Committee reviewed this statement in its meeting held on 26th May, 2025
Comments of the auditors, if any None
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 To meet the Working Capital requirements of the Company including Cash Credit and Over Draft Limits NA 350000000 0 0 0
2 To repay loans availed by the Company. NA 187000000 0 0 0
3 To purchase Plant and Machinery for expansion of manufacturing capacity of the Company. NA 95000000 0 91900000 0
4 For General Corporate Purpose NA 209900000 0 14599000 0


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (2)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 12-Mar-2025
Amount Raised 117524000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review None, The Audit Committee reviewed this statement in its meeting held on 26th May, 2025
Comments of the auditors, if any None
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 To meet the Working Capital requirements of the Company including Cash Credit and Over Draft Limits NA 350000000 0 62200000 0
2 To repay loans availed by the Company. NA 187000000 0 0 0
3 To purchase Plant and Machinery for expansion of manufacturing capacity of the Company. NA 95000000 0 3100000 0
4 For General Corporate Purpose NA 209900000 0 52224000 0


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (3)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 17-Mar-2025
Amount Raised 97649000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review None, The Audit Committee reviewed this statement in its meeting held on 26th May, 2025
Comments of the auditors, if any None
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 To meet the Working Capital requirements of the Company including Cash Credit and Over Draft Limits NA 350000000 0 65600000 0
2 To repay loans availed by the Company. NA 187000000 0 7000000 0
3 To purchase Plant and Machinery for expansion of manufacturing capacity of the Company. NA 95000000 0 0 0
4 For General Corporate Purpose NA 209900000 0 25049000 0


Signatory Details
Name of signatory Deepak Garg
Designation of person Managing Director
Place Bathinda
Date 26-May-2025




Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 A B Cotspin India Limited Deepak Garg Promoter and Director Remuneration 1200000 Approved 300000 100000 100000
2 A B Cotspin India Limited Deepak Garg Promoter and Director Any other transaction Capital Advances 38500000 Approved 20000000 0 20000000
3 A B Cotspin India Limited Deepak Garg Promoter and Director Any other transaction Part Payment Received on Issue of Warrants NA 106500000 35499000 0
4 A B Cotspin India Limited Manohar Lal Promoter Group and Whole-time Director Remuneration 900000 Approved 225000 75000 225000
5 A B Cotspin India Limited Shimla Devi Relative of Director Any other transaction Rent 180000 Approved 180000 0 0
6 A B Cotspin India Limited Pooja Garg Promoter Any other transaction Rent 1860000 Approved 1080000 -600000 0
7 A B Cotspin India Limited Pooja Garg Promoter Any other transaction Salary 600000 Approved 150000 50000 50000
8 A B Cotspin India Limited Pooja Garg Promoter Any other transaction Capital Advances 43500000 Approved 22222000 0 22222000
9 A B Cotspin India Limited Deepak Garg & Sons HUF Relative of Director Sale of goods or services 50000000 Approved 3532000 0 3532000
10 A B Cotspin India Limited Sanya Jindal Promoter Group Any other transaction Part Payment Received on Issue of Warrants NA 8540000 35499000 7024000
11 A B Cotspin India Limited Suvarna Jindal Promoter Group Any other transaction Salary 900000 Approved 225000 75000 75000
12 A B Cotspin India Limited Diamond Traexim India Private Limited Entity with the same Promoter Purchase of goods or services 500000000 Approved -138000 1045000 2059000
13 A B Cotspin India Limited Diamond Traexim India Private Limited Entity with the same Promoter Interest received 50000000 Approved 10394000 0 1854000
14 A B Cotspin India Limited Prestige Oils Private Limited Entity with the same Promoter Purchase of goods or services 500000000 Approved 0 132790000 137790000
15 A B Cotspin India Limited Prestige Oils Private Limited Entity with the same Promoter Interest received 50000000 Approved 12926000 0 11633000
16 A B Cotspin India Limited AB Cotton Textiles Private Limited Entity with the same Promoter Sale of goods or services 500000000 Approved 70800000 169908000 20437000
17 A B Cotspin India Limited AB Cotton Textiles Private Limited Entity with the same Promoter Purchase of goods or services 500000000 Approved 3196000 0 0
18 A B Cotspin India Limited AB Cotton Textiles Private Limited Entity with the same Promoter Any other transaction Operating Revenues Charges Reecived 500000000 Approved 199000 0 199000
19 A B Cotspin India Limited AB Cotton Textiles Private Limited Entity with the same Promoter Any other transaction Job Work Charges 500000000 Approved 0 802000 802000
20 A B Cotspin India Limited KKML Welfare Foundation Wholly Owned Subsidiary Any other transaction CSR Donation NA 1400000 0 0
Total value of transaction during the reporting period 261731000