Integrated Filing — IndAS



General information about company
Scrip Code 521082
NSE Symbol SPENTEX
MSEI Symbol NOTLISTED
ISIN INE376C01020
Name of company SPENTEX INDUSTRIES 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-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 Yarn Segement
Start date and time of board meeting 30-May-2025   12:00:00
End date and time of board meeting 30-May-2025   13:30:00
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 Statement on impact of audit qualification
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 2023-10-09
Indicate Company website link for updated RPT policy of the Company https://www.clcindia.com/assets/uploads/policies/Policy%20on%20Related%20Party%20Transactions.pdf
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
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 555590000 616230000
Other income 11934000 104555000
Total income 567524000 720785000
2 Expenses
(a) Cost of materials consumed 288167000 372169000
(b) Purchases of stock-in-trade 230911000 232478000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -45846000 -84889000
(d) Employee benefit expense 10523000 14704000
(e) Finance costs 23385000 32920000
(f) Depreciation, depletion and amortisation expense 26784000 35053000
(f) Other Expenses
1 other expenses 74314000 110164000
Total other expenses 74314000 110164000
Total expenses 608238000 712599000
3 Total profit before exceptional items and tax -40714000 8186000
4 Exceptional items -470667000 -470667000
5 Total profit before tax -511381000 -462481000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 0 0
9 Total tax expenses 0 0
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 -511381000 -462481000
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 -511381000 -462481000
17 Other comprehensive income net of taxes 3000 3000
18 Total Comprehensive Income for the period -511378000 -462478000
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 103947000 103947000
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 -49.2 -44.49
Diluted earnings (loss) per share from continuing operations -49.2 -44.49
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 -49.2 -44.49
Diluted earnings (loss) per share from continuing and discontinued operations -49.2 -44.49
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 444193000
Capital work-in-progress 9137000
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 92000
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 183000
Total non-current financial assets 183000
Deferred tax assets (net) 24997000
Other non-current assets 0
Total non-current assets 478602000
2 Current assets
Inventories 207666000
Current financial asset
Current investments 0
Trade receivables, current 207275000
Cash and cash equivalents 54756000
Bank balance other than cash and cash equivalents 0
Loans, current 48795000
Other current financial assets 0
Total current financial assets 310826000
Current tax assets (net) 1969000
Other current assets 31159000
Total current assets 551620000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 1030222000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 103947000
Other equity -3852000
Total equity attributable to owners of parent 100095000
Non controlling interest
Total equity 100095000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 424435000
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 424435000
Provisions, non-current 201000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 424636000
Current liabilities
Current financial liabilities
Borrowings, current 121618000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2811000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 300281000
Total Trade payable 303092000
Other current financial liabilities 13605000
Total current financial liabilities 438315000
Other current liabilities 67156000
Provisions, current 20000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 505491000
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 930127000
Total equity and liabilites 1030222000
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 Item that will not be reclassified to Profit and Loss- Changes in fair value of FVTOCI equity instruments 3000 3000
Total Amount of items that will not be reclassified to profit and loss 3000 3000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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 3000 3000



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 -462481000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 32920000
Adjustments for decrease (increase) in inventories -207666000
Adjustments for decrease (increase) in trade receivables, current -207275000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 368010000
Adjustments for decrease (increase) in other non-current assets 982000
Adjustments for other financial assets, non-current -12578000
Adjustments for other financial assets, current -48721000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 278825000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 36012000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 35053000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 20000
Adjustments for provisions, non-current 30000
Adjustments for other financial liabilities, current 673000
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 3244000
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 -28051000
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) 244990000
Net cash flows from (used in) operations -217491000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -217491000
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 66268000
Proceeds from sales of investment property 113025000
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 3244000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 50001000
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 196767000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 32920000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 163847000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -3643000
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 -3643000
Cash and cash equivalents cash flow statement at beginning of period 58399000
Cash and cash equivalents cash flow statement at end of period 54756000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Qualified 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
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 Ashok R. Majethia & Co. Yes 31-Aug-2027


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 720785000 720785000
2 Total Expenditure 783008000 783008000
3 Net Profit/(Loss) -462478000 -462478000
4 Earnings Per Share 44.49 44.49
5 Total Assets 1030222000 1030222000
6 Total Liabilities 930127000 930127000
7 Net Worth 100095000 100095000


Audit qualification
Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Whether appeared first time Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)


Text Block
Textual Information(1) The company has not provided/ paid interest on delayed payment to parties covered under the provisions of Micro, Small and Medium Enterprises Development Act, 2006. Amount presently not ascertainable.
Textual Information(2) NOT APPLICABLE
Textual Information(3) Not applicable
Textual Information(4) None of the MSME parties has demanded interest, it shall be duly paid as and when demanded by the parties.
Textual Information(5) no further comments


Signatories detail
Name of CEO / Managing director Sanchit Bhupendra Singh Rajpal
Name of CFO Shrutisheel Jhanwar
Name of audit committee chairman Gautam Nandawat
Name of statutory auditor Ashok R. Majethia & Co.
Name of other signatory, if any, with designation Bhupendra Singh Rajpal
Place Chh.Sambhajinagar
Date 29-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 CLC Industries Limited Manjeet Cotton Private Limited Holding Company Loan 250000000 Approved by Audit Committee and subsequently approved by Shareholders 27354000 103310000 96959000
2 CLC Industries Limited Manjeet Cotton Private Limited Holding Company Any other transaction Loan Repaid 250000000 Approved by Audit Committee and subsequently approved by Shareholders 39319000 103310000 96959000
3 CLC Industries Limited Manjeet Cotton Private Limited Holding Company Interest paid 25000000 Approved by Audit Committee and subsequently approved by Shareholders 4662000 0 0
4 CLC Industries Limited Mr. Bhupendra Singh Rajpal Chairman Loan 20000000 Approved by Audit Committee and subsequently approved by Shareholders 0 5504000 0
5 CLC Industries Limited Mr. Bhupendra Singh Rajpal Chairman Any other transaction Loan Repaid 20000000 Approved by Audit Committee and subsequently approved by Shareholders 5499000 5504000 0
6 CLC Industries Limited Mr. Sanchit Bhupendra Singh Rajpal Managing Director Loan 20000000 Approved by Audit Committee and subsequently approved by Shareholders 0 8150000 0
7 CLC Industries Limited Mr. Sanchit Bhupendra Singh Rajpal Managing Director Any other transaction Loan Repaid 20000000 Approved by Audit Committee and subsequently approved by Shareholders 8150000 8150000 0
8 CLC Industries Limited Manjeet Cotton Private Limited Holding Company Purchase of goods or services 500000000 Approved by Audit Committee and subsequently approved by Shareholders 264198000 100914000 124755000
9 CLC Industries Limited Manjeet Cotton Private Limited Holding Company Purchase of fixed assets 20000000 Approved by Audit Committee and subsequently approved by Shareholders 8797000 15244000 21464000
10 CLC Industries Limited Keshav Ginning & Pressing Factory Related Party Purchase of goods or services 40000000 Approved by Audit Committee and subsequently approved by Shareholders 319213000 0 136997000
11 CLC Industries Limited Manjeet Global Pvt. Ltd. Related Party Sale of fixed assets 5000000 Approved by Audit Committee and subsequently approved by Shareholders 963000 0 1135000
12 CLC Industries Limited Manjeet Cotton Pvt. Ltd. Holding Company Sale of goods or services 500000000 Approved by Audit Committee and subsequently approved by Shareholders 23652000 0 0
13 CLC Industries Limited Manjeet Global Pvt. Ltd. Related Party Purchase of fixed assets 5000000 Approved by Audit Committee and subsequently approved by Shareholders 440000 0 0
14 CLC Industries Limited Mancott Pvt. Ltd. Related Party due to Common directorship Purchase of goods or services 50000000 Approved by Audit Committee and shareholders 4582000 0 0
15 CLC Industries Limited Shrutisheel Jhanwar Whole Time Director and CFO Remuneration Remuneration is as per the Companies Act, 2013 and based on recommendation of NRC and Board of Director, Shareholders' approved the same. 3708000 197000 288000
16 CLC Industries Limited Koyal Gehani Company Secretary and Compliance Officer Remuneration Remuneration is in accordance with the remunerationnpolicy approved by the Nomination and RemunerationnCommittee 898000 0 77000
17 CLC Industries Limited Mr. Bhupendra Singh Rajpal Chairman Any other transaction Reimbursement on behalf of the Company 20000000 Approved by Audit Committee and subsequently approved by Shareholders 4000 0 0
18 CLC Industries Limited Mr. Bhupendra Singh Rajpal Chairman Any other transaction Reimbursement returned 20000000 Approved by Audit Committee and subsequently approved by Shareholders 4000 0 0
19 CLC Industries Limited Mr. Sanchit Bhupendra Singh Rajpal Managing Director Any other transaction Reimbursement return 20000000 Approved by Audit Committee and subsequently approved by Shareholders 184000 0 0
20 CLC Industries Limited Mr. Sanchit Bhupendra Singh Rajpal Managing Director Any other transaction Reimbursement returned 20000000 Approved by Audit Committee and subsequently approved by Shareholders 184000 0 0
21 CLC Industries Limited Keshav Ginning & Pressing Factory Related Party Any other transaction Debit Notes 40000000 Approved by Audit Committee and subsequently approved by Shareholders 1339000 0 136997000
Total value of transaction during the reporting period 713150000