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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 25th May, 2024. 2. The above results for the Quarter and Year ended on 31st March, 2024 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 figures of the quarter ended 31st March, 2024 are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the current financial year. 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 are net deferred tax assets for the past years and for the year ended 31st March 2024. The company had not recognised deferred tax assets until the previous financial year considering its profitability position in the past and expected profitability of future period. Considering the business prospects of the company in future, it expects that it will have sufficient taxable profits in future against which the deductible temporary differences will be utilised. Therefore, the company has recognised net deferred tax assets of Rs.3500 lacs during the year under review. 7. Results 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 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 2024-03-31 Audited Standalone 3294446000.00 18440000.00 3312886000.00 1437875000.00 61960000.00 -987484000.00 378087000.00 51114000.00 44673000.00 1712294000.00 2698519000.00 614367000.00 0.00 614367000.00 595000.00 -350035000.00 -349440000.00 0.00 963807000.00 324000.00 0.00 324000.00 0.00 964131000.00 1679000.00 965810000.00 965810000.00 0.00 1916600000.00 10 1251992000.00 5.03 5.03 0.00 0.00 5.03 5.03 Consumption of Stores and Spare parts 42449000.00 Freight, Forwarding, Sales Comission, Other Sales promotion 32367000.00 Insurance 1191000.00 Jobwork and labour charges 40368000.00 Land development & construction cost 186501000.00 Legal & Professional fees and Directors fees 4228000.00 Miscellaneous expenses and traveling expenses 13889000.00 Power & Fuel 56333000.00 Rent, Rates & Taxes (excluding taxes on income) -83000.00 Repairs to Building, Plant & Machinery and Others 10625000.00 Consumption of Stores and Spare parts 160152000.00 Freight, Forwarding, Sales Comission, Other Sales promotion 58443000.00 Insurance 5669000.00 Jobwork and labour charges 173344000.00 Land development & construction cost 991630000.00 Legal & Professional fees and Directors fees 13968000.00 Miscellaneous expenses and traveling expenses 54557000.00 Power & Fuel 212880000.00 Rent, Rates & Taxes (excluding taxes on income) 3010000.00 Repairs to Building, Plant & Machinery and Others 38641000.00 1308811000.00 72844000.00 0.00 0.00 1230000.00 0.00 0.00 306325000.00 0.00 487154000.00 0.00 33346000.00 520500000.00 350035000.00 0.00 2559745000.00 1870958000.00 0.00 0.00 644704000.00 57715000.00 0.00 24781000.00 727200000.00 30980000.00 219049000.00 2848187000.00 33880000.00 0.00 5441812000.00 1916600000.00 1251982000.00 3168582000.00 3168582000.00 1107390000.00 0.00 915000.00 1108305000.00 0.00 0.00 0.00 0.00 1108305000.00 131568000.00 431009000.00 462764000.00 1025341000.00 127244000.00 12340000.00 0.00 0.00 1164925000.00 0.00 0.00 2273230000.00 5441812000.00 Investment 24769000.00 Others 0.00 Real Estate 761841000.00 Textiles 675877000.00 Investment 134288000.00 Others 21000.00 Real Estate 761841000.00 Textiles 2398298000.00 1462487000.00 3294448000.00 0.00 0.00 1462487000.00 3294448000.00 Investment 1056000.00 Others -139000.00 Real Estate 635640000.00 Textiles -6803000.00 Investment 104105000.00 Others -7899000.00 Real Estate 631290000.00 Textiles -62015000.00 629754000.00 665481000.00 21813000.00 51114000.00 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 : Sr. No. Particulars Quarter ended Year ended 31/03/2024 31/03/2024 Audited Audited 1 Segment Revenue (Net Sales/Income from Operations) 0 0 2 Segment Results (Profit/(Loss) before Interest & Tax 8 4 3 Segment Assets 399 399 4 Segment Liabilities 0 0 0.00 607941000.00 614367000.00 Investment 307626000.00 Others 671244000.00 Real Estate 2126916000.00 Textiles 2296135000.00 5401921000.00 0.00 5401921000.00 Investment 29974000.00 Others 4845000.00 Real Estate 495926000.00 Textiles 503493000.00 1034238000.00 0.00 1034238000.00 47306000.00 -1072273000.00 -341885000.00 0.00 115065000.00 0.00 0.00 0.00 0.00 136639000.00 0.00 227515000.00 0.00 44673000.00 0.00 0.00 0.00 0.00 0.00 0.00 9712000.00 14987000.00 0.00 -124576000.00 0.00 0.00 0.00 53000.00 0.00 -992182000.00 -377815000.00 0.00 0.00 0.00 6763000.00 142000.00 -384436000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8235000.00 51713000.00 -30291000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9712000.00 14442000.00 0.00 14240000.00 0.00 -35375000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 775000000.00 130695000.00 0.00 0.00 0.00 0.00 41203000.00 0.00 0.00 864492000.00 444681000.00 0.00 444681000.00 200023000.00 644704000.00 -1679000.00 -1679000.00 0.00 0.00