ZODIACLOTH2024-01-012024-03-31 ZODIACLOTH2024-01-012024-03-31 ZODIACLOTH2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member ZODIACLOTH2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member ZODIACLOTH2024-03-31 ZODIACLOTH2024-01-012024-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member ZODIACLOTH2024-01-012024-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member ZODIACLOTH2024-01-012024-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member ZODIACLOTH2024-01-012024-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member ZODIACLOTH2024-01-012024-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member ZODIACLOTH2024-01-012024-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss02Member ZODIACLOTH2024-01-012024-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss03Member ZODIACLOTH2024-01-012024-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member ZODIACLOTH2024-01-012024-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss02Member ZODIACLOTH2024-01-012024-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 521163 ZODIACLOTH 0 Zodiac Clothing Company Limited Equity 2023-04-01 2024-03-31 2024-05-30 2024-05-21 INR Lakhs Yearly 16:00:00 21:00:00 2024-05-30 2024-05-30 true Cash Flow Indirect Declaration of unmodified opinion Single segment Clothing and Accessories 2024-01-01 2024-03-31 Audited Consolidated 440605000.00 -1111000.00 439494000.00 182980000.00 4899000.00 10923000.00 108790000.00 18501000.00 50464000.00 198838000.00 575395000.00 -135901000.00 0.00 -135901000.00 -614000.00 416000.00 -198000.00 0.00 -135703000.00 0.00 0.00 0.00 0.00 -135703000.00 9021000.00 -126682000.00 -135703000.00 0.00 -126682000.00 0.00 259937000.00 10 -5.22 -5.22 0.00 0.00 -5.22 -5.22 NOTES TO CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED MARCH 31, 2024 a) The above Consolidated financial results are prepared in compliance with Indian Accounting Standards ( Ind AS ) as notified under section 133 of the Companies Act, 2013 ( theAct ) [Companies (Indian Accounting Standards) Rules, 2015], as amended. b) The Consolidated financial results for the quarter and year ended March 31, 2024 ('the Statement') were reviewed by the Audit Committee and approved by the Board of Directors of Zodiac Clothing Company Limited ('the Company') at their meeting held on May 30, 2024. c) The consolidated financial results includes the results of subsidiary companies viz, Zodiac Clothing Company S.A., Zodiac Clothing Co. (UAE) LLC, Zodiac Clothing Bangladesh Limited, and Zodiac Clothing Company Inc. (the Company and its subsidiaries together referred to as 'the Group'). d) The Group is exclusively engaged in the business of clothing and clothing accessorise and the operating results from the said business is reviewed by chief operating decision maker to make decision about allocation of resources and assessment of performance. Accordingly, considering the Company has one business segment, disclosure in respect of Ind AS 108 -Operating Segments is not given. e) During the year ended March 31,2023, the Company vide sale agreement dated February 07,2023 has disposed off its Investment property situated at Plot No.9, Part of Doddenakkundi I Phase Industrial Area, Bangalore together with structure standing thereon to a non-related party for a total consideration of Rs. 4,315.00 Lakhs, the net gain on sale of Rs. 3,901.09 Lakhs is recognised as exceptional item. f) Other Income includes net (loss)/ gain on fair value/ sale of financial assets measured at fair value through profit or loss as follows: Particulars Quarter Ended Year Ended March 31, 2024 December 31, 2023 March 31, 2023 March 31, 2024 March 31, 2023 (Refer Note ‘g’ below) (Unaudited) (Refer Note ‘g’ below) (Audited) (Audited) (Audited) (Audited) Net gain / (loss) on (152.30) 549.25 113.63 289.99 272.48 fair value / sale of financial assets measured at fair value through profit or loss g) The figures for the last quarter are the balancing figures between audited figures inrespect of the full financial year and the unaudited published year to date figures up to third quarter of the financial year which were subject to Limited Review. h) Zodiac Clothing Company SA, a wholly owned subsidiary of Zodiac Clothing Company Limited acquired 100% Equity stake in Zela Technologies Inc, Delaware, USA on February 28,2024. i) Refer Annexures 1 and 2 for Statement of Consolidated Assets and Liabilities and Statement of Consolidated Cash Flows respectively. j) Figures of previous periods/ year have been regrouped, wherever necessary. Single segment 2023-04-01 2024-03-31 Audited Consolidated 1458049000.00 88824000.00 1546873000.00 605729000.00 31561000.00 -18855000.00 420853000.00 67466000.00 190226000.00 612672000.00 1909652000.00 -362779000.00 0.00 -362779000.00 426000.00 529000.00 955000.00 0.00 -363734000.00 0.00 0.00 0.00 0.00 -363734000.00 32839000.00 -330895000.00 -363734000.00 0.00 -330895000.00 0.00 259937000.00 10 0.00 -13.99 -13.99 0.00 0.00 -13.99 -13.99 Other Expenses 198838000.00 Other Expenses 612672000.00 0.00 853056000.00 59628000.00 106848000.00 0.00 430580000.00 0.00 0.00 0.00 438579000.00 0.00 103560000.00 97827000.00 639966000.00 156488000.00 142866000.00 2389432000.00 597401000.00 206817000.00 210837000.00 75286000.00 187000.00 585000.00 33813000.00 527525000.00 0.00 310387000.00 1435313000.00 0.00 0.00 3824745000.00 259937000.00 2200974000.00 2460911000.00 2460911000.00 0.00 0.00 352903000.00 352903000.00 1232000.00 47493000.00 0.00 1582000.00 403210000.00 404414000.00 342011000.00 131363000.00 877788000.00 74787000.00 7620000.00 429000.00 0.00 960624000.00 0.00 0.00 1363834000.00 3824745000.00 67466000.00 -3033000.00 0.00 -9617000.00 0.00 0.00 0.00 0.00 0.00 0.00 113505000.00 0.00 0.00 190226000.00 0.00 0.00 -262000.00 0.00 0.00 -3155000.00 2289000.00 1312000.00 0.00 -28999000.00 0.00 0.00 -22592000.00 0.00 0.00 299938000.00 -62841000.00 0.00 0.00 0.00 -8167000.00 0.00 -54674000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 125111000.00 0.00 20424000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -5127000.00 3758000.00 0.00 0.00 0.00 2289000.00 411000.00 0.00 315461000.00 0.00 173995000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 62126000.00 27733000.00 0.00 152299000.00 0.00 31910000.00 0.00 0.00 -149816000.00 -30495000.00 0.00 -30495000.00 105781000.00 75286000.00 Remeasurements of net defined benefit plans -3944000.00 Equity instruments through other comprehensive income 13779000.00 Remeasurements of net defined benefit plans -2439000.00 Equity instruments through other comprehensive income 26659000.00 9835000.00 24220000.00 437000.00 2268000.00 Debt Instruments through Other Comprehensive Income 1424000.00 Net gains/(losses) on cash flow hedges 1233000.00 Foreign currency translation reserve -2691000.00 Debt Instruments through Other Comprehensive Income 3832000.00 Net gains/(losses) on cash flow hedges 737000.00 Foreign currency translation reserve 6523000.00 -34000.00 11092000.00 343000.00 205000.00