Integrated Filing — IndAS



General information about company
Scrip Code 543523
NSE Symbol CAMPUS
MSEI Symbol NOTLISTED
ISIN INE278Y01022
Name of company CAMPUS ACTIVEWEAR 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-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 Footwear and related Products
Start date and time of board meeting 29-May-2025   12:00:00
End date and time of board meeting 29-May-2025   14:15:00
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 2025-05-29
Indicate Company website link for updated RPT policy of the Company www.campusactivewear.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
There is no such default.



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 4057100000 15929600000
Other income 52900000 146900000
Total income 4110000000 16076500000
2 Expenses
(a) Cost of materials consumed 1855400000 7066200000
(b) Purchases of stock-in-trade 92900000 325500000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 10500000 280900000
(d) Employee benefit expense 304800000 1189600000
(e) Finance costs 63600000 187900000
(f) Depreciation, depletion and amortisation expense 227700000 754900000
(f) Other Expenses
1 Other expenses 1079000000 4632100000
Total other expenses 1079000000 4632100000
Total expenses 3633900000 14437100000
3 Total profit before exceptional items and tax 476100000 1639400000
4 Exceptional items 0 0
5 Total profit before tax 476100000 1639400000
6 Tax expense
7 Current tax 113900000 461800000
8 Deferred tax 11900000 -34200000
9 Total tax expenses 125800000 427600000
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 350300000 1211800000
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 350300000 1211800000
17 Other comprehensive income net of taxes -600000 -3300000
18 Total Comprehensive Income for the period 349700000 1208500000
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 1527000000 1527000000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 6038100000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.15 3.97
Diluted earnings (loss) per share from continuing operations 1.15 3.97
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 1.15 3.97
Diluted earnings (loss) per share from continuing and discontinued operations 1.15 3.97
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0.0596 0.0338
26 Interest service coverage ratio 0.1111 0.1078
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 4285500000
Capital work-in-progress 222300000
Investment property 0
Goodwill 0
Other intangible assets 16300000
Intangible assets under development 121200000
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 786300000
Total non-current financial assets 786300000
Deferred tax assets (net) 345900000
Other non-current assets 77300000
Total non-current assets 5854800000
2 Current assets
Inventories 3798100000
Current financial asset
Current investments 0
Trade receivables, current 1480100000
Cash and cash equivalents 174400000
Bank balance other than cash and cash equivalents 70700000
Loans, current 11500000
Other current financial assets 788900000
Total current financial assets 2525600000
Current tax assets (net) 0
Other current assets 873200000
Total current assets 7196900000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 13051700000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1527000000
Other equity 6038100000
Total equity attributable to owners of parent 7565100000
Non controlling interest
Total equity 7565100000
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 2050600000
Total non-current financial liabilities 2050600000
Provisions, non-current 111600000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 37100000
Total non-current liabilities 2199300000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 148000000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2112800000
Total Trade payable 2260800000
Other current financial liabilities 657800000
Total current financial liabilities 2918600000
Other current liabilities 315700000
Provisions, current 21700000
Current tax liabilities (Net) 31300000
Deferred government grants, Current 0
Total current liabilities 3287300000
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 5486600000
Total equity and liabilites 13051700000
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 Remeasurement of defined benefit plans -1600000 -4400000
Total Amount of items that will not be reclassified to profit and loss -1600000 -4400000
2 Income tax relating to items that will not be reclassified to profit or loss -1000000 -1100000
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 -600000 -3300000



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 1639400000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 187600000
Adjustments for decrease (increase) in inventories 164600000
Adjustments for decrease (increase) in trade receivables, current -297500000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 47300000
Adjustments for decrease (increase) in other non-current assets 1400000
Adjustments for other financial assets, non-current -32000000
Adjustments for other financial assets, current -6700000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 258900000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 114500000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 754900000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 3700000
Adjustments for provisions, non-current 22900000
Adjustments for other financial liabilities, current 44300000
Adjustments for other financial liabilities, non-current 22100000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 86400000
Adjustments for share-based payments 31000000
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 -20300000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 1210300000
Net cash flows from (used in) operations 2849700000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 497600000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 2352100000
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 3700000
Purchase of property, plant and equipment 591800000
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 22000000
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 77600000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -1057300000
Net cash flows from (used in) investing activities -1545800000
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 22800000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 27429100000
Repayments of borrowings 27672100000
Payments of lease liabilities 238000000
Dividends paid 213800000
Interest paid 174900000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -846900000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -40600000
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 -40600000
Cash and cash equivalents cash flow statement at beginning of period 215000000
Cash and cash equivalents cash flow statement at end of period 174400000





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 M/s B S R and Co Yes 30-Apr-2026


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 Campus Activewear Limited Hari Krishan Agarwal Key managerial personnel (KMP) Remuneration Approved 36500000 10300000 21800000
2 Campus Activewear Limited Nikhil Aggarwal Key managerial personnel (KMP) Remuneration Approved 18600000 6900000 15500000
3 Campus Activewear Limited Sanjay Chhabra Key managerial personnel (KMP) Remuneration Approved 16900000 2800000 5300000
4 Campus Activewear Limited Archana Maini Key managerial personnel (KMP) Remuneration Approved 3700000 900000 1500000
5 Campus Activewear Limited Prerna Aggarwal Key managerial personnel (KMP)'s relative Remuneration Approved 7000000 3300000 4900000
6 Campus Activewear Limited Hari Krishan Agarwal Key managerial personnel (KMP) Dividend paid Approved 123000000 0 0
7 Campus Activewear Limited Nikhil Aggarwal Key managerial personnel (KMP) Dividend paid Approved 25700000 0 0
8 Campus Activewear Limited Sanjay Chhabra Key managerial personnel (KMP) Dividend paid Approved 0 0 0
9 Campus Activewear Limited Archana Maini Key managerial personnel (KMP) Dividend paid Approved 0 0 0
10 Campus Activewear Limited Prerna Aggarwal Key managerial personnel (KMP)'s relative Dividend paid Approved 100000 0 0
11 Campus Activewear Limited Vinod Aggarwal Key managerial personnel (KMP)'s relative Any other transaction Legal and professional fees Approved 4800000 900000 900000
12 Campus Activewear Limited Kabeer Textiles Private Limited Entities with joint control or significant influence over entity Any other transaction Security deposit paid against property taken on lease Approved 0 1200000 1200000
13 Campus Activewear Limited Kabeer Textiles Private Limited Entities with joint control or significant influence over entity Any other transaction Rent paid Approved 4000000 0 0
14 Campus Activewear Limited Nitin Savara Key managerial personnel (KMP) Any other transaction Sitting fee for meetings Approved 700000 0 0
15 Campus Activewear Limited Madhumita Ganguli Key managerial personnel (KMP) Any other transaction Sitting fee for meetings Approved 300000 0 0
16 Campus Activewear Limited Anil Kumar Chanana Key managerial personnel (KMP) Any other transaction Sitting fee for meetings Approved 600000 0 0
17 Campus Activewear Limited Jai Kumar Garg Key managerial personnel (KMP) Any other transaction Sitting fee for meetings Approved 600000 0 0
18 Campus Activewear Limited Nitin Savara Key managerial personnel (KMP) Any other transaction Fixed Commission Approved 500000 500000 900000
19 Campus Activewear Limited Madhumita Ganguli Key managerial personnel (KMP) Any other transaction Fixed Commission Approved 500000 500000 900000
20 Campus Activewear Limited Anil Kumar Chanana Key managerial personnel (KMP) Any other transaction Fixed Commission Approved 500000 500000 900000
21 Campus Activewear Limited Jai Kumar Garg Key managerial personnel (KMP) Any other transaction Fixed Commission Approved 500000 500000 900000
22 Campus Activewear Limited Archana Maini Key managerial personnel (KMP) Loan Approved 0 1100000 500000
Total value of transaction during the reporting period 244500000