Integrated Filing — IndAS



General information about company
Scrip Code 521163
NSE Symbol ZODIACLOTH
MSEI Symbol NOTLISTED
ISIN INE206B01013
Name of company ZODIAC CLOTHING COMPANY 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 28-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 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 Clothing and Accessories
Start date and time of board meeting 28-May-2025   16:30:00
End date and time of board meeting 28-May-2025   20:10:00
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 479418000 1744025000
Other income 30717000 134183000
Total income 510135000 1878208000
2 Expenses
(a) Cost of materials consumed 188071000 707708000
(b) Purchases of stock-in-trade 24532000 80840000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -4884000 -41490000
(d) Employee benefit expense 117032000 460045000
(e) Finance costs 22193000 79381000
(f) Depreciation, depletion and amortisation expense 51134000 204002000
(f) Other Expenses
1 Other Expenses 195883000 748813000
Total other expenses 195883000 748813000
Total expenses 593961000 2239299000
3 Total profit before exceptional items and tax -83826000 -361091000
4 Exceptional items 0 0
5 Total profit before tax -83826000 -361091000
6 Tax expense
7 Current tax -137000 129000
8 Deferred tax -51895000 10739000
9 Total tax expenses -52032000 10868000
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 -31794000 -371959000
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 -31794000 -371959000
17 Other comprehensive income net of taxes 796000 -33534000
18 Total Comprehensive Income for the period -30998000 -405493000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -31794000 -371959000
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 796000 -33534000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -30998000 -405493000
21 Details of equity share capital
Paid-up equity share capital 259937000 259937000
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 -1.22 -14.31
Diluted earnings (loss) per share from continuing operations -1.22 -14.31
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 -1.22 -14.31
Diluted earnings (loss) per share from continuing and discontinued operations -1.22 -14.31
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 872440000
Capital work-in-progress 12290000
Investment property 104423000
Goodwill 0
Other intangible assets 453813000
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 360928000
Trade receivables, non-current 0
Loans, non-current 75674000
Other non-current financial assets 97394000
Total non-current financial assets 533996000
Deferred tax assets (net) 102945000
Other non-current assets 134409000
Total non-current assets 2214316000
2 Current assets
Inventories 655396000
Current financial asset
Current investments 22115000
Trade receivables, current 210096000
Cash and cash equivalents 71283000
Bank balance other than cash and cash equivalents 111000
Loans, current 1152000
Other current financial assets 32666000
Total current financial assets 337423000
Current tax assets (net) 0
Other current assets 293232000
Total current assets 1286051000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3500367000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 259937000
Other equity 1795480000
Total equity attributable to owners of parent 2055417000
Non controlling interest 0
Total equity 2055417000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 393898000
Total non-current financial liabilities 393898000
Provisions, non-current 1752000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 1262000
Total non-current liabilities 396912000
Current liabilities
Current financial liabilities
Borrowings, current 462137000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1454000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 381912000
Total Trade payable 383366000
Other current financial liabilities 117531000
Total current financial liabilities 963034000
Other current liabilities 79366000
Provisions, current 5508000
Current tax liabilities (Net) 130000
Deferred government grants, Current 0
Total current liabilities 1048038000
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 1444950000
Total equity and liabilites 3500367000
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 Remeasurements of net defined benefit plans 4234000 4736000
2 Equity Instruments through Other Comprehensive Income -13212000 -43165000
Total Amount of items that will not be reclassified to profit and loss -8978000 -38429000
2 Income tax relating to items that will not be reclassified to profit or loss -4826000 -4687000
3 Amount of items that will be reclassified to profit and loss
1 Debt Instruments through Other Comprehensive Income -1094000 0
2 Net gains/(losses) on cash flow hedges 8443000 591000
3 Foreign Currency Translation Reserve -53000 -219000
Total Amount of items that will be reclassified to profit and loss 7296000 372000
4 Income tax relating to items that will be reclassified to profit or loss 2348000 164000
5 Total Other comprehensive income 796000 -33534000



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 -361091000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -57995000
Adjustments for decrease (increase) in trade receivables, current 282000
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 61096000
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 3144000
Adjustments for depreciation and amortisation expense 204002000
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 -6264000
Adjustments for dividend income -630000
Adjustments for interest income -5369000
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 69840000
Other adjustments to reconcile profit (loss) -7660000
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) 272444000
Net cash flows from (used in) operations -88647000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 1673000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -90320000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 43309000
Cash flows used in obtaining control of subsidiaries or other businesses 21655000
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 37669000
Proceeds from sales of investment property 0
Purchase of investment property 136554000
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 -1231000
Cash advances and loans made to other parties -26295000
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 630000
Interest received 2542000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 407798000
Net cash flows from (used in) investing activities 285927000
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 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 83601000
Repayments of borrowings 25878000
Payments of lease liabilities 222054000
Dividends paid 0
Interest paid 35279000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -199610000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -4003000
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 -4003000
Cash and cash equivalents cash flow statement at beginning of period 75286000
Cash and cash equivalents cash flow statement at end of period 71283000





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 MSKA & Associates, Chartered Accountants Yes 31-Jul-2027