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These financial results have been reviewed by the Audit Committee and have been approved by the Board of Directors at their respective meetings held on 8th February, 2024. 2. The above results for the Quarter and Nine months ended on 31st December, 2023 have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS), prescribed under Section 133 of the Companies Act, 2013, and other recognised accounting practices and policies to the extent applicable. 3. The format of the above results as prescribed in SEBI's Circular CIR/CFD/CMD/15/2015 dated 30th November, 2015 has been modified to comply with the requirements of SEBI's Circular dated 5th July, 2016, Ind AS and Schedule III [Division II] to the Companies Act, 2013. 4. The Statutory Auditors of the Company have carried out a Limited Review of the above results as per Regulation 33 of the SEBI [Listing Obligations and Disclosure Requirements] Regulations, 2015. 5. Figures of previous periods have been regrouped / rearranged wherever necessary. 6. As regards deferred tax as per Ind AS-12 on “Income Taxes”, there is a net deferred tax asset for the past years and for the period up to 31st December, 2023. As a matter of prudence, the company has not recognised the said deferred tax asset. 7. Result of Spinfab Division upon its closure at the end of FY 2021-22 are disclosed separately as discontinued operations including for the past periods. 8. The Code on Social Security 2020 has been notified in the Official Gazette on 29th September 2020. The effective date has not been notified and the rules are yet to be framed. The Company will assess the impact of the Code and will account for the same once the Code becomes effective and the rules framed thereunder are published. 9. Figures are rounded off to the nearest Rupees in lacs. 10. The financial results of the Company are available at the websites of BSE Ltd. at www.bseindia.com, National Stock Exchange of India Ltd. at www.nseindia.com and on the website of the Company at www.ashima.in. --------------------------------------------------------------------------------------------------------------------------------------- Additional notes relating to excel utlity of XBRL: Land Development and Construction cost expenses are intended to be presented as a separate line item under the head “Expenses” below item 2(c) but due to restrictions in the excel utility of XBRL the same are included under the head 2(f) “Other Expenses” as a separate item. Multi segment 2023-04-01 2023-12-31 Unaudited Standalone 1831960000.00 11472000.00 1843432000.00 1053902000.00 53930000.00 -929254000.00 271100000.00 29301000.00 33599000.00 1324427000.00 1837005000.00 6427000.00 0.00 6427000.00 0.00 0.00 0.00 0.00 6427000.00 -457000.00 0.00 -457000.00 0.00 5970000.00 0.00 5970000.00 5970000.00 0.00 1916600000.00 10 0.03 0.03 0.00 0.00 0.03 0.03 Consumption of Stores and Spare parts 47195000.00 Freight, Forwarding, Sales Comission, Other Sales promotion 14435000.00 Insurance 1644000.00 Jobwork and labour charges 49393000.00 Land development & construction cost 127604000.00 Legal & Professional fees and Directors fees 3255000.00 Miscellaneous expenses and travelling expenses 13404000.00 Power & Fuel 57977000.00 Rent, Rates & Taxes (excluding taxes on income) 2042000.00 Repairs to Building, Plant & Machinery and Others 10659000.00 Consumption of Stores and Spare parts 117703000.00 Freight, Forwarding, Sales Comission, Other Sales promotion 26075000.00 Insurance 4478000.00 Jobwork and labour charges 132976000.00 Land development & construction cost 805129000.00 Legal & Professional fees and Directors fees 9740000.00 Miscellaneous expenses and travelling expenses 40671000.00 Power & Fuel 156548000.00 Rent, Rates & Taxes (excluding taxes on income) 3092000.00 Repairs to Building, Plant & Machinery and Others 28015000.00 Investment 62568000.00 Others 0.00 Real Estate 0.00 Textiles 728253000.00 Investment 109519000.00 Others 21000.00 Real Estate 0.00 Textiles 1722420000.00 790821000.00 1831960000.00 0.00 0.00 790821000.00 1831960000.00 Investment 56219000.00 Others -5248000.00 Real Estate -6727000.00 Textiles 7815000.00 Investment 103049000.00 Others -7760000.00 Real Estate -4350000.00 Textiles -55212000.00 52059000.00 35727000.00 17107000.00 29300000.00 0.00 Notes: I. Considering the nature of the Company's business and operations, as well as based on reviews performed by chief operating decision maker regarding resource allocation and performance management, the Company has identified (1) Textiles, (2) Real Estate, (3) Investment and (4) Others as reportable segments in accordance with the requirements of Ind AS 108 - Operating Segments . II. Details of Discontinued Operations : (Rs. in lacs) (Rs. in lacs) Sr. No. Particulars Quarter ended Nine Months ended 31/12/2023 31/12/2023 Unaudited Unaudited 1 Segment Revenue (Net Sales/Income from Operations) - - 2 Segment Results (Profit/(Loss) before Interest & Tax (5) (4) 3 Segment Assets 405 405 4 Segment Liabilities 0 0 0.00 34952000.00 6427000.00 Investment 283369000.00 Others 371180000.00 Real Estate 1418813000.00 Textiles 2353505000.00 4426867000.00 0.00 4426867000.00 Investment 6300000.00 Others 4399000.00 Real Estate 542853000.00 Textiles 590132000.00 1143684000.00 0.00 1143684000.00 0.00 0.00 0.00 0.00