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 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-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



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 850661000 2981761000
Other income 17201000 27348000
Total income 867862000 3009109000
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 71047000 241710000
2 CSR Expense 100000 250000
Total other expenses 71147000 241960000
Total expenses 832034000 2872345000
3 Total profit before exceptional items and tax 35828000 136764000
4 Exceptional items 0 0
5 Total profit before tax 35828000 136764000
6 Tax expense
7 Current tax 8074000 31963000
8 Deferred tax 6617000 2677000
9 Total tax expenses 14691000 34640000
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 21137000 102124000
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 21137000 102124000
17 Other comprehensive income net of taxes 569000 -451000
18 Total Comprehensive Income for the period 21706000 101673000
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 569000 -451000
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 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 1.99 9.6
Diluted earnings (loss) per share from continuing operations 1.7 8.21
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 1.99 9.6
Diluted earnings (loss) per share from continuing and discontinued operations 1.7 8.21
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 Consolidated
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 2036000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 20764000
Total non-current financial assets 22800000
Deferred tax assets (net) 0
Other non-current assets 145959000
Total non-current assets 1158336000
2 Current assets
Inventories 815839000
Current financial asset
Current investments 0
Trade receivables, current 478238000
Cash and cash equivalents 1176000
Bank balance other than cash and cash equivalents 1852000
Loans, current 0
Other current financial assets 0
Total current financial assets 481266000
Current tax assets (net) 0
Other current assets 428457000
Total current assets 1725562000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2883898000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 166153000
Other equity 941412000
Total equity attributable to owners of parent 1107565000
Non controlling interest 0
Total equity 1107565000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 701647000
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 701647000
Provisions, non-current 4659000
Deferred tax liabilities (net) 23787000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 730093000
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 58251000
Provisions, current 6253000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 1046240000
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 1776333000
Total equity and liabilites 2883898000
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 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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 136764000
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 -358817000
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 -1559000
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 12676000
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 2034000
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) -275876000
Net cash flows from (used in) operations -139112000
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 -164717000
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 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 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 -494659000
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 943000
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 943000
Cash and cash equivalents cash flow statement at beginning of period 233000
Cash and cash equivalents cash flow statement at end of period 1176000





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