BASML2024-07-012024-09-30 BASML2024-07-012024-09-30 BASML2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member BASML2024-07-012024-09-30in-bse-fin:OneOperatingExpenses02Member BASML2024-07-012024-09-30in-bse-fin:OneOperatingExpenses03Member BASML2024-07-012024-09-30in-bse-fin:OneOperatingExpenses04Member BASML2024-07-012024-09-30in-bse-fin:OneOperatingExpenses05Member BASML2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member BASML2024-07-012024-09-30in-bse-fin:FourOperatingExpenses02Member BASML2024-07-012024-09-30in-bse-fin:FourOperatingExpenses03Member BASML2024-07-012024-09-30in-bse-fin:FourOperatingExpenses04Member BASML2024-07-012024-09-30in-bse-fin:FourOperatingExpenses05Member BASML2024-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532674 BASML NOTLISTED Bannari Amman Spinning Mills Limited Equity 2024-04-01 2025-03-31 2024-11-14 2024-10-30 INR Lakhs Half yearly 12:00:00 13:45:00 2024-11-14 2024-11-14 true Cash Flow Indirect Not applicable Single segment TEXTILES 2024-07-01 2024-09-30 Unaudited Consolidated 2328719000.00 11304000.00 2340023000.00 1743485000.00 40126000.00 -96428000.00 212630000.00 112924000.00 65674000.00 229897000.00 2308308000.00 31715000.00 0.00 31715000.00 0.00 12034000.00 12034000.00 0.00 19681000.00 -12221000.00 -4271000.00 -7950000.00 0.00 11731000.00 141000.00 11872000.00 11872000.00 0.00 342409000.00 5 0.30 0.30 -0.12 -0.12 0.18 0.18 Notes to the Consolidated Unaudited Financial Results: 1. The above consolidated financial results “the Statement” for the half year ended September 30, 2024 have been reviewed by the Audit Committee and have been approved by the Board of Directors at their meetings held on November 14, 2024. The Statutory Auditors have reviewed the statement and given the unmodified report. 2. The Consolidated Financial Results have been prepared in accordance with Indian Accounting Standard (‘Ind AS’) prescribed under section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and SEBI Master Circular dated July 11, 2023. 3. Bannari Amman Spinning Mills Limited (“the Parent Company”) is primarily engaged in the manufacturing of Textile and related products, which in the context of Ind AS 108 “Operating Segments” is considered the only significant business segment. 4. The Statement includes the standalone results of parent company and its subsidiary Bannari Infotech Private Limited (formerly known as “Bannari Amman Infinite Trendz Private Limited”) for the half year ended 30.09.2024. 5. The Parent Company had sold the shares held in the subsidiary for a sale consideration of Rs. 7,954 lakhs during the half year ended 30.09.2024 and recognised the gain on sale of investment of Rs. 2,469.46 lakhs as profit from discontinued operations in the consolidated financial results for the quarter ended 30.06.2024 and consequently, Young Brand Apparel Private Limited and its wholly owned subsidiary, Young Brand Global Private Limited ceased to be subsidiaries of the Parent Company. 6. The accompanying statement does not include the results of the erstwhile subsidiary company, Young Brand Apparel Private Limited and its wholly owned subsidiary, Young Brand Global Private Limited for the half year ended September 30, 2024. The comparative results of the quarter and the half year ended September 30, 2023, and comparative audited financial results of year ended March 31, 2024 includes the results of subsidiaries, (Young Brand Apparel Private Limited), its step-down subsidiary (Young Brand Global Private Limited) and Bannari Infotech Private Limited. 7. The Parent Company has approved the sale of its garment unit at Palladam and land at SIPCOT, Perundurai to S P Apparels Limited. Accordingly, the assets of the Garment and Processing Divisions has been considered as discontinued operations and classified as assets held for sale / discontinued operations as per Ind AS 105 ‘Non-Current Assets held for sale and discontinued operations’ for the year ended 31.03.2024, for the quarter ended 30.06.2024 and half year ended 30.09.2024. The Results of Garment Division for all the periods presented in this statement have been disclosed as results from discontinued operations in accordance with the requirement of Ind AS 105. The Company has not charged depreciation of Rs. 44.82 lakhs and Rs. 45.30 Lakhs for the quarter ended 30.06.2024 and 30.09.2024 respectively aggregating to Rs. 90.12 Lakhs for the period ended 30.09.2024 on the assets continued to be forming part of the disposal group as per Ind AS 105. Single segment 2024-04-01 2024-09-30 Unaudited Consolidated 4487301000.00 14382000.00 4501683000.00 3501858000.00 62905000.00 -262379000.00 412909000.00 230147000.00 130123000.00 539609000.00 4615172000.00 -113489000.00 0.00 -113489000.00 0.00 -43080000.00 -43080000.00 0.00 -70409000.00 180139000.00 66805000.00 113334000.00 0.00 42925000.00 356000.00 43281000.00 43281000.00 0.00 342409000.00 5 -1.09 -1.09 1.75 1.75 0.66 0.66 Other expenses 59872000.00 Packing materials consumed 19386000.00 Power & Fuel 70673000.00 Repairs & Maintenance 40915000.00 Selling & Distribution 39051000.00 Other expenses 97844000.00 Packing materials consumed 37039000.00 Power & Fuel 236989000.00 Repairs & Maintenance 88608000.00 Selling & Distribution 79129000.00 4823216000.00 36026000.00 0.00 0.00 15296000.00 250000.00 0.00 0.00 38780000.00 0.00 0.00 110938000.00 149718000.00 0.00 34347000.00 5058853000.00 2012125000.00 0.00 1475352000.00 178507000.00 22599000.00 1519000.00 263401000.00 1941378000.00 42853000.00 553533000.00 4549889000.00 503015000.00 0.00 10111757000.00 324209000.00 3734906000.00 4059115000.00 4059115000.00 1853783000.00 0.00 2753000.00 1856536000.00 0.00 91144000.00 0.00 4405000.00 1952085000.00 2811978000.00 727834000.00 18930000.00 3558742000.00 455928000.00 85887000.00 0.00 0.00 4100557000.00 0.00 0.00 6052642000.00 10111757000.00 241993000.00 83490000.00 202616000.00 0.00 0.00 -17946000.00 430000.00 -81126000.00 0.00 -264589000.00 0.00 -41911000.00 0.00 130123000.00 0.00 72236000.00 0.00 558000.00 0.00 -9507000.00 0.00 2950000.00 0.00 0.00 0.00 -244407000.00 180139000.00 4071000.00 0.00 253220000.00 139731000.00 0.00 0.00 0.00 94265000.00 0.00 45466000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 20036000.00 98572000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 795400000.00 0.00 0.00 0.00 0.00 0.00 0.00 3151000.00 0.00 -21476000.00 0.00 698539000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397820000.00 0.00 1921000.00 0.00 244662000.00 0.00 0.00 -644403000.00 99602000.00 0.00 99602000.00 78905000.00 178507000.00 141000.00 356000.00 0.00 0.00 0.00 0.00