Integrated Filing — IndAS



General information about company
Scrip Code 544314
NSE Symbol SANATHAN
MSEI Symbol NA
ISIN INE0JPD01013
Name of company SANATHAN TEXTILES 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 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
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 Yarns
Start date and time of board meeting 26-May-2025   14:00:00
End date and time of board meeting 26-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
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 www.sanathan.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
NA



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 Unaudited 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 7311700000 29968000000
Other income 82800000 296900000
Total income 7394500000 30264900000
2 Expenses
(a) Cost of materials consumed 4978900000 21094900000
(b) Purchases of stock-in-trade 6100000 64900000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 75700000 51600000
(d) Employee benefit expense 252100000 995000000
(e) Finance costs 25700000 182600000
(f) Depreciation, depletion and amortisation expense 114600000 454300000
(f) Other Expenses
1 Other expenses 1300200000 5110700000
Total other expenses 1300200000 5110700000
Total expenses 6753300000 27954000000
3 Total profit before exceptional items and tax 641200000 2310900000
4 Exceptional items 0 0
5 Total profit before tax 641200000 2310900000
6 Tax expense
7 Current tax 134200000 525100000
8 Deferred tax 8400000 41100000
9 Total tax expenses 142600000 566200000
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 498600000 1744700000
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 498600000 1744700000
17 Other comprehensive income net of taxes 1400000 -2200000
18 Total Comprehensive Income for the period 500000000 1742500000
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 844000000 844000000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 17487300000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 5.91 23.17
Diluted earnings (loss) per share from continuing operations 5.91 23.17
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 5.91 23.17
Diluted earnings (loss) per share from continuing and discontinued operations 5.91 23.17
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) The details notes for statement of accounts have been uploaded as a part of Outcome.



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 8282900000
Capital work-in-progress 112000000
Investment property 0
Goodwill 0
Other intangible assets 14900000
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 9099700000
Trade receivables, non-current 0
Loans, non-current 300000
Other non-current financial assets 27800000
Total non-current financial assets 9127800000
Deferred tax assets (net) 50200000
Other non-current assets 197800000
Total non-current assets 17785600000
2 Current assets
Inventories 3579000000
Current financial asset
Current investments 0
Trade receivables, current 1481100000
Cash and cash equivalents 101000000
Bank balance other than cash and cash equivalents 487400000
Loans, current 0
Other current financial assets 14200000
Total current financial assets 2083700000
Current tax assets (net)
Other current assets 1088800000
Total current assets 6751500000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 24537100000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 844000000
Other equity 17487300000
Total equity attributable to owners of parent 18331300000
Non controlling interest
Total equity 18331300000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 317900000
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 317900000
Provisions, non-current 87200000
Deferred tax liabilities (net) 801800000
Deferred government grants, Non-current 39200000
Other non-current liabilities 54900000
Total non-current liabilities 1301000000
Current liabilities
Current financial liabilities
Borrowings, current 974400000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 73200000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3562100000
Total Trade payable 3635300000
Other current financial liabilities 91900000
Total current financial liabilities 4701600000
Other current liabilities 174000000
Provisions, current 29200000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 4904800000
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 6205800000
Total equity and liabilites 24537100000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) The details notes for statement of accounts have been uploaded as a part of Outcome.



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 Unaudited 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-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 Unaudited 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
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 -1800000 3000000
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 400000 -800000
5 Total Other comprehensive income 1400000 -2200000



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 2310900000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 182600000
Adjustments for decrease (increase) in inventories 282200000
Adjustments for decrease (increase) in trade receivables, current -211400000
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 -451300000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 110400000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 454300000
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 131900000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -17100000
Adjustments for dividend income 0
Adjustments for interest income 48300000
Adjustments for share-based payments -100000
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) -51800000
Other adjustments for non-cash items -119100000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 262300000
Net cash flows from (used in) operations 2573200000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 583500000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1989700000
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 5705000000
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 1300000
Purchase of property, plant and equipment 458000000
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 3500000
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 48300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 1360300000
Net cash flows from (used in) investing activities -4749600000
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 3725600000
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 959100000
Repayments of borrowings 1857300000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 180000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 2647400000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -112500000
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 -112500000
Cash and cash equivalents cash flow statement at beginning of period 213500000
Cash and cash equivalents cash flow statement at end of period 101000000





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 Walker Chandiok & Co LLP Yes 31-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 Sanathan Textiles Ltd Aakash Ajay Dattani KMP Remuneration Approved 242000 0 0
2 Sanathan Textiles Ltd Ajay Kumar V. Dattani KMP Remuneration Approved 20000000 0 0
3 Sanathan Textiles Ltd Anil Kumar V. Dattani KMP Remuneration Approved 20000000 0 0
4 Sanathan Textiles Ltd Beena Dattani KMP Remuneration Approved 375000 0 0
5 Sanathan Textiles Ltd Dinesh Dattani KMP Remuneration Approved 10000000 0 0
6 Sanathan Textiles Ltd Mikesh A Dattani KMP Remuneration Approved 5000000 0 0
7 Sanathan Textiles Ltd Paresh Kumar V. Dattani KMP Remuneration Approved 20000000 0 0
8 Sanathan Textiles Ltd Sammir D. Dattani KMP Remuneration Approved 10000000 0 0
9 Sanathan Textiles Ltd Varun P Dattani KMP Remuneration Approved 5000000 0 0
10 Sanathan Textiles Ltd Debabrata Sarkar Affiliates Remuneration Approved 625000 0 0
11 Sanathan Textiles Ltd Khurshed Thanawalla Affiliates Remuneration Approved 625000 0 0
12 Sanathan Textiles Ltd Rupal Vora Affiliates Remuneration Approved 575000 0 0
13 Sanathan Textiles Ltd Vinay Aggarwal Affiliates Remuneration Approved 650000 0 0
14 Sanathan Textiles Ltd Sanathan Polycot Pvt Ltd Subsidiary Loan Approved 148515000 0 0
15 Sanathan Textiles Ltd Sanathan Polycot Pvt Ltd Subsidiary Loan Approved 148515000 0 0
16 Sanathan Textiles Ltd Universal Texturising Pvt Ltd Subsidiary Loan Approved 1150000 0 0
17 Sanathan Textiles Ltd Sanathan Polycot Pvt Ltd Subsidiary Investment Approved 4965000000 0 0
18 Sanathan Textiles Ltd Sanathan Polycot Pvt Ltd Subsidiary Interest received Approved 178000 0 0
19 Sanathan Textiles Ltd Universal Texturising Pvt Ltd Subsidiary Interest received Approved 25000 0 0
20 Sanathan Textiles Ltd Sanathan Polycot Pvt Ltd Subsidiary Any other transaction Notional Income investment in pre.share Approved 72144000 0 0
21 Sanathan Textiles Ltd Universal Texturising Pvt Ltd Subsidiary Purchase of goods or services Approved 1218000 0 0
22 Sanathan Textiles Ltd Sanathan Polycot Pvt Ltd Subsidiary Any other transaction Interest cost on corporate guarantee Approved 2012000 0 0
23 Sanathan Textiles Ltd Sanathan Polycot Pvt Ltd Subsidiary Any other transaction Guarantee commission income Approved 4348000 0 0
24 Sanathan Textiles Ltd Sanathan Polycot Pvt Ltd Subsidiary Any other transaction Corporate guarantee Approved 14865000 0 0
25 Sanathan Textiles Ltd Sanathan Polycot Pvt Ltd Subsidiary Sale of goods or services Approved 17135000 0 0
26 Sanathan Textiles Ltd Aakash Ajay Dattani KMP Any other transaction Remuneration payable Approved 0 0 242000
27 Sanathan Textiles Ltd Ajay Kumar V. Dattani KMP Any other transaction Remuneration payable Approved 0 2030000 1950000
28 Sanathan Textiles Ltd Anil Kumar V. Dattani KMP Any other transaction Remuneration payable Approved 0 2032000 2027000
29 Sanathan Textiles Ltd Beena Dattani KMP Any other transaction Remuneration payable Approved 0 60000 60000
30 Sanathan Textiles Ltd Dinesh Dattani KMP Any other transaction Remuneration payable Approved 0 1133000 1121000
31 Sanathan Textiles Ltd Mikesh A Dattani KMP Any other transaction Remuneration payable Approved 0 579000 579000
32 Sanathan Textiles Ltd Paresh Kumar V. Dattani KMP Any other transaction Remuneration payable Approved 0 2030000 2030000
33 Sanathan Textiles Ltd Sammir D. Dattani KMP Any other transaction Remuneration payable Approved 0 989000 989000
34 Sanathan Textiles Ltd Varun P Dattani KMP Any other transaction Remuneration payable Approved 0 555000 555000
35 Sanathan Textiles Ltd Sanathan Polycot Pvt Ltd Subsidiary Sale of goods or services Approved 0 0 0
36 Sanathan Textiles Ltd Universal Texturising Pvt Ltd Subsidiary Any other transaction Loan outstanding Approved 0 1408000 252000 Loan 0.0625 10 Unsecured Working capital
37 Sanathan Textiles Ltd Sanathan Polycot Pvt Ltd Subsidiary Any other transaction Investment closing balance Approved 0 99000000 99000000
38 Sanathan Textiles Ltd Universal Texturising Pvt Ltd Subsidiary Any other transaction Investment closing balance Approved 0 134972000 134972000
39 Sanathan Textiles Ltd Sanathan Polycot Pvt Ltd Subsidiary Any other transaction Investment closing balance Approved 0 3635000000 8600000000
40 Sanathan Textiles Ltd Sanathan Polycot Pvt Ltd Subsidiary Any other transaction Investments Balance- Preference Share (Notional) Approved 0 134901000 207045000
41 Sanathan Textiles Ltd Universal Texturising Pvt Ltd Subsidiary Any other transaction Security Deposit Approved 0 2200000 2200000
42 Sanathan Textiles Ltd Sanathan Polycot Pvt Ltd Subsidiary Any other transaction Corporate guarantee liability Approved 0 40641000 55506000
43 Sanathan Textiles Ltd Sanathan Polycot Pvt Ltd Subsidiary Any other transaction Current Account Transaction (Creditor) Approved 0 23737000 6603000
Total value of transaction during the reporting period 5468197000