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 Consolidated
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



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 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 7321800000 29986100000
Other income 37300000 174900000
Total income 7359100000 30161000000
2 Expenses
(a) Cost of materials consumed 4979400000 21096600000
(b) Purchases of stock-in-trade 6100000 64900000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 80200000 50200000
(d) Employee benefit expense 250700000 997400000
(e) Finance costs 24700000 179600000
(f) Depreciation, depletion and amortisation expense 115600000 458600000
(f) Other Expenses
1 Other expenses 1329300000 5149200000
Total other expenses 1329300000 5149200000
Total expenses 6786000000 27996500000
3 Total profit before exceptional items and tax 573100000 2164500000
4 Exceptional items 0 0
5 Total profit before tax 573100000 2164500000
6 Tax expense
7 Current tax 134200000 525100000
8 Deferred tax 2400000 34900000
9 Total tax expenses 136600000 560000000
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 436500000 1604500000
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 436500000 1604500000
17 Other comprehensive income net of taxes 1100000 -2600000
18 Total Comprehensive Income for the period 437600000 1601900000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 436500000 1604500000
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 1100000 -2600000
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 844000000 844000000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 17236100000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 5.17 21.3
Diluted earnings (loss) per share from continuing operations 5.17 21.3
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 5.17 21.3
Diluted earnings (loss) per share from continuing and discontinued operations 5.17 21.3
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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 9308700000
Capital work-in-progress 15869500000
Investment property 0
Goodwill 19100000
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 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 98100000
Total non-current financial assets 98100000
Deferred tax assets (net) 53400000
Other non-current assets 1343600000
Total non-current assets 26707300000
2 Current assets
Inventories 3747400000
Current financial asset
Current investments 0
Trade receivables, current 1485800000
Cash and cash equivalents 309900000
Bank balance other than cash and cash equivalents 1075000000
Loans, current 0
Other current financial assets 12200000
Total current financial assets 2882900000
Current tax assets (net) 0
Other current assets 1943100000
Total current assets 8573400000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 35280700000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 844000000
Other equity 17236100000
Total equity attributable to owners of parent 18080100000
Non controlling interest
Total equity 18080100000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 9382000000
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 9382000000
Provisions, non-current 89800000
Deferred tax liabilities (net) 809300000
Deferred government grants, Non-current 178700000
Other non-current liabilities 0
Total non-current liabilities 10459800000
Current liabilities
Current financial liabilities
Borrowings, current 1459700000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 262700000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4620000000
Total Trade payable 4882700000
Other current financial liabilities 182300000
Total current financial liabilities 6524700000
Other current liabilities 185600000
Provisions, current 30500000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 6740800000
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 17200600000
Total equity and liabilites 35280700000
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 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 Unaudited 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 -1400000 3500000
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 300000 -900000
5 Total Other comprehensive income 1100000 -2600000



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 2164500000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 179600000
Adjustments for decrease (increase) in inventories 275800000
Adjustments for decrease (increase) in trade receivables, current -213100000
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 529500000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 267800000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 458600000
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 -121900000
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 -600000
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 2000000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 1260500000
Net cash flows from (used in) operations 3425000000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 585000000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 2840000000
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 2400000
Purchase of property, plant and equipment 14287200000
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 0
Interest received 48300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 820600000
Net cash flows from (used in) investing activities -13415900000
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 3725700000
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 10334400000
Repayments of borrowings 3294000000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 179600000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 10586500000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 10600000
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 10600000
Cash and cash equivalents cash flow statement at beginning of period 299300000
Cash and cash equivalents cash flow statement at end of period 309900000





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