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 Consolidated 2131072000.00 1678000.00 2132750000.00 1572425000.00 14861000.00 -190339000.00 216347000.00 109706000.00 64825000.00 315360000.00 2103185000.00 29565000.00 0.00 29565000.00 0.00 10401000.00 10401000.00 0.00 19164000.00 -13241000.00 -4627000.00 -8614000.00 0.00 10550000.00 -12000.00 10538000.00 10550000.00 0.00 10538000.00 0.00 324209000.00 5 0.30 0.30 -0.13 -0.13 0.16 0.16 ### **Notes to the Consolidated Unaudited Financial Results:** 1. The Statement includes the unaudited standalone results of the parent company and its subsidiary **Bannari Infotech Private Limited** (formerly known as Bannari Amman Infinite Trendz Private Limited ) for the **nine months ended December 31, 2024**, which have been reviewed by the **Audit Committee** and approved by the **Board of Directors** at their meetings held on **February 14, 2025**. The **Statutory Auditors** have reviewed the statement and given an **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. During the **quarter ended 31.12.2024**, the **Board of Directors**, in their meeting held on **November 4, 2024**, allotted **42,25,806 partly paid equity warrants** (Face Value **Rs.5 each**) at **Rs.62 per warrant** (including a premium of **Rs.57 per warrant**) aggregating to **Rs.26.20 Crores** on a **Preferential basis** to the **promoter and non-promoter group** of the **Parent Company**, in accordance with **Section 42** read with the **Companies (Prospectus and Allotment of Securities) Rules, 2014** and **Chapter V** of the **SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018**. - The **Parent Company** has received an **aggregate consideration of Rs.6.55 Crores** towards **minimum 25% of the total consideration** of the **convertible equity warrants**. - The **fund has been fully utilized** during the quarter for the **approved objectives**. - The **convertible warrants** will be converted into **equity shares** within **18 months from the date of allotment**. 5. The **Parent Company** had **sold the shares** held in its subsidiary for a **sale consideration of Rs.7,954 lakhs** and recognized a **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**. 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 **financial results** of the **erstwhile subsidiary company, Young Brand Apparel Private Limited,** and its **wholly owned subsidiary, Young Brand Global Private Limited**, for the **comparative period ended 31.12.2023**, and the **year ended 31.03.2024**, have been **included under Profit/Loss from discontinued operations **. 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** have been **classified as discontinued operations** and **assets held for sale** under **Ind AS 105 - Non-Current Assets Held for Sale and Discontinued Operations**. - This classification applies from the **year ended 31.03.2024** through the **quarter and nine months ended 31.12.2024**. Single segment 2024-04-01 2024-12-31 Unaudited Consolidated 6618373000.00 16060000.00 6634433000.00 5074283000.00 77766000.00 -452718000.00 629256000.00 339853000.00 194948000.00 854969000.00 6718357000.00 -83924000.00 0.00 -83924000.00 0.00 -32679000.00 -32679000.00 0.00 -51245000.00 166898000.00 62178000.00 104720000.00 0.00 53475000.00 344000.00 53819000.00 53475000.00 0.00 53819000.00 0.00 324209000.00 5 -0.79 -0.79 1.62 1.62 0.83 0.83 Other expenses 63279000.00 Packing materials consumed 19215000.00 Power & Fuel 222335000.00 Repairs & Maintenance 35312000.00 Selling & Distribution -24781000.00 Other expenses 161123000.00 Packing materials consumed 56254000.00 Power & Fuel 459324000.00 Repairs & Maintenance 123920000.00 Selling & Distribution 54348000.00 -12000.00 344000.00 0.00 0.00 0.00 0.00