BASML2024-10-012024-12-31 BASML2024-10-012024-12-31 BASML2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member BASML2024-10-012024-12-31in-bse-fin:OneOperatingExpenses02Member BASML2024-10-012024-12-31in-bse-fin:OneOperatingExpenses03Member BASML2024-10-012024-12-31in-bse-fin:OneOperatingExpenses04Member BASML2024-10-012024-12-31in-bse-fin:OneOperatingExpenses05Member BASML2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member BASML2024-10-012024-12-31in-bse-fin:FourOperatingExpenses02Member BASML2024-10-012024-12-31in-bse-fin:FourOperatingExpenses03Member BASML2024-10-012024-12-31in-bse-fin:FourOperatingExpenses04Member BASML2024-10-012024-12-31in-bse-fin:FourOperatingExpenses05Member BASML2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532674 BASML NOTLISTED Bannari Amman Spinning Mills Limited Equity 2024-04-01 2025-03-31 2025-02-14 2025-01-27 INR Lakhs Third quarter 11:30:00 13:25:00 2025-02-14 2025-02-14 Not applicable Single segment Textiles 2024-10-01 2024-12-31 Unaudited Standalone 2131072000.00 2915000.00 2133987000.00 1572424000.00 14861000.00 -190338000.00 216348000.00 109706000.00 65775000.00 315208000.00 2103984000.00 30003000.00 0.00 30003000.00 0.00 10401000.00 10401000.00 0.00 19602000.00 -13240000.00 -4627000.00 -8613000.00 0.00 10989000.00 -12000.00 10977000.00 10977000.00 0.00 324209000.00 5 0.30 0.30 -0.13 -0.13 0.17 0.17 Notes to the Standalone Unaudited Financial Results: The above standalone unaudited financial results the Statement for the nine months ended December 31, 2024 have been reviewed by the Audit Committee and have been approved by the Board of Directors at their meetings held on February 14, 2025. The Statutory Auditors have reviewed the statement and given the unmodified report. The Unaudited 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. The 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. During the quarter ended 31.12.2024, the Board of Directors at their meeting held on 4th November, 2024 have, allotted 42,25,806 partly paid equity warrants (Face Value of Rs.5 each) at Rs.62 per warrant (including premium of Rs.57 per warrant) aggregating to Rs.26.20 Crore on Preferential basis to promoter and non-promoter group of the Company in accordance with Section 42 read with the Companies (Prospectus and Allotment of Securities) Rules, 2014 and Chapter V of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018. In this regard, the company has received an aggregate consideration of Rs.6.55 Crores towards minimum 25% of the total consideration of the convertible equity warrants and the fund has been utilised in full during the quarter by the company for the objects approved by the members. The said convertible warrants will be converted into equity shares within 18 months from the date of allotment. The Company had sold entire shares held in the erstwhile subsidiary, Young Brand Apparel Private Limited for a sale consideration of Rs. 7,954 lakhs and recognised the gain on sale of investment amounting to Rs. 5,348 lakhs as profit from discontinued operations during 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 Company. The 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' from the year ended 31.03.2024 to the quarter and nine months ended 31.12.2024. 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.45.30 Lakhs and Rs. 135.42 Lakhs for the quarter and nine months ended 31.12.2024 on the assets continued to be forming part of the disposal group as per Ind AS 105. The summary of the results of the aforesaid discontinued operations as included under the results is as follows: (Rs. in lakhs) Particulars 31.12.2024 30.09.2024 31.12.2023 31.12.2024 31.12.2023 31.03.2024 Total Income 26.97 68.68 580.72 5,656.19 3,519.36 4,063.83 Total expenses 159.37 190.90 921.25 1,108.66 3,955.05 4,924.89 Profit/(Loss) before tax (132.40) (122.22) (340.53) 4,547.53 (435.69) (861.06) Tax expense/(savings) (46.27) (42.71) (118.99) 621.78 (152.25) (300.89) Profit/(Loss) After tax (86.13) (79.51) (221.54) 3,925.75 (283.44) (560.17) Previous period figures have been regrouped and reclassified wherever necessary. Single segment 2024-04-01 2024-12-31 Unaudited Standalone 6618373000.00 19772000.00 6638145000.00 5074282000.00 77766000.00 -452824000.00 629255000.00 339853000.00 190799000.00 854738000.00 6713869000.00 -75724000.00 0.00 -75724000.00 0.00 -32679000.00 -32679000.00 0.00 -43045000.00 454753000.00 62178000.00 392575000.00 0.00 349530000.00 344000.00 349874000.00 349874000.00 0.00 324209000.00 5 -0.66 -0.66 6.05 6.05 5.39 5.39 Other expenses 63117000.00 Packing materials consumed 19215000.00 Power & Fuel 222345000.00 Repairs & Maintenance 35312000.00 Selling & Distribution -24781000.00 Other expenses 160882000.00 Packing materials consumed 56254000.00 Power & Fuel 459334000.00 Repairs & Maintenance 123920000.00 Selling & Distribution 54348000.00 -12000.00 344000.00 0.00 0.00 0.00 0.00