PATSPINLTD2021-07-012021-09-30in-bse-fin:OneOperatingExpenses01Member PATSPINLTD2021-07-012021-09-30in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares PATSPINLTD 2021-04-01 2022-03-31 2021-11-02 INR Lakhs Half yearly true Cash Flow Indirect Single segment YARN 2021-07-01 2021-09-30 Unaudited Standalone 425700000.00 700000.00 426400000.00 124600000.00 0.00 1600000.00 80100000.00 61000000.00 25500000.00 145600000.00 438400000.00 -12000000.00 0.00 -12000000.00 0.00 0.00 0.00 0.00 -12000000.00 0.00 0.00 0.00 0.00 -12000000.00 0.00 -12000000.00 0.00 0.00 309200000.00 10 -0.42 -0.42 0.00 0.00 -0.42 -0.42 Notes: 1. The above results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 13th November 2021. 2. The Statutory Auditors have carried out a Limited Review of these results pursuant to Clause 33 of SEBI (LODR), 2015 and issued an unmodified Report. 3. The Company is engaged in Yarn business and as such has only Single Reportable Business Segment i.e. Yarn Segment” in terms of requirements of Ind AS 108 Operating Segments . 4. Capacity utilization and Performance of the company are continued to be impacted due to 2nd wave of Covid-19 pandemic outbreak and movement restrictions imposed by Kerala and Tamil Nadu Governments and also due to paucity of working capital pending approval of Resolution proposal by Lenders. 5. As per the current assessment of the Company, there is no material Impact on the carrying values of trade receivables, Inventories, and other financial/non-financial assets as at the reporting date. Given the uncertainties associated with nature, condition and duration of Covid-19, the company will closely monitor any material changes arising out of the future economic conditions. The impact of the pandemic in the subsequent period is highly dependent on the situations as they evolve and hence may be different from that estimated as at the date of approval of these financial results. 6. The company’s proposal for Restructuring of outstanding debts as per the Prudential Framework for Resolution of Stressed Assets vide RBI Circular dated 7th June 2019 is under approval process with the Lead bank of Consortium i.e. Central Bank of India and approval is expected in due course. 7. The Code on Social Security, 2020 (‘Code’) relating to employee benefits during employment and post-employment benefits has been published in the Gazette of India. However, the date on which the Code will come into effect has not been notified. The Company will assess the impact of the Code and recognize the same when the Code becomes effective. 8. Deferred Tax Asset, if any for the current financial year will be recognized at the end of the Financial year. 9. Previous period’s figures have been rearranged / regrouped wherever considered necessary to conform to the presentation for the current period. For PATSPIN INDIA LIMITED Place: Kochi UMANG PATODIA Date: 13.11.2021 Managing Director Single segment 2021-04-01 2021-09-30 Unaudited Standalone 745300000.00 1000000.00 746300000.00 227700000.00 0.00 2100000.00 154300000.00 118100000.00 50800000.00 258500000.00 811500000.00 -65200000.00 0.00 -65200000.00 0.00 0.00 0.00 0.00 -65200000.00 0.00 0.00 0.00 0.00 -65200000.00 0.00 -65200000.00 0.00 0.00 309200000.00 10 -2.17 -2.17 0.00 0.00 -2.17 -2.17 Other expenses 145600000.00 Other expenses 258500000.00 95900000.00 69500000.00 -29200000.00 0.00 3500000.00 0.00 0.00 300000.00 500000.00 -127000000.00 0.00 -800000.00 0.00 50800000.00 0.00 -1000000.00 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 62500000.00 -2700000.00 0.00 0.00 -600000.00 6000000.00 0.00 -9300000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 400000.00 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 0.00 600000.00 0.00 2400000.00 0.00 3400000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7400000.00 0.00 0.00 0.00 -1100000.00 0.00 -2500000.00 -8800000.00 -14700000.00 0.00 -14700000.00 18200000.00 3500000.00