ABCOTS2022-07-012022-09-30ABCOTS2022-09-30ABCOTS2022-03-31ABCOTS2022-04-012022-09-30ABCOTS2022-07-012022-09-30in-bse-fin:OtherExpenses1MemberABCOTS2022-07-012022-09-30in-bse-fin:OtherExpenses2MemberABCOTS2022-04-012022-09-30in-bse-fin:OtherExpenses1MemberABCOTS2022-04-012022-09-30in-bse-fin:OtherExpenses2MemberABCOTS2022-07-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1ABCOTS2022-04-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares000000ABCOTSNOTLISTEDINE08PH01015A B COTSPIN INDIA LIMITEDEquity2022-04-012023-03-312022-11-102022-11-01INRLakhsHalf yearlySingle segmentCotton-Ginning-Netting2022-11-1014:00:002022-11-1015:15:00trueCash Flow IndirectNot applicable2022-07-012022-09-30UnauditedStandalone000000000000000000000000000000000000000<div> <br></br>
<p><span><span>1.<span> </span></span></span><span>The standalone financial results have been prepared in accordance with the recognition and measurement principles laid down in Ind AS notified under the Companies Indian Accounting </span><span>Standards) Rules, 2015 (as amended) as specified in section 133 of the Companies Act, 2013.</span></p> <br></br>
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<p><span><span>2.<span> </span></span></span><span>The Company operates in a single segment hence segment reporting is not applicable.</span></p> <br></br>
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<p><span><span>3.<span> </span></span></span><span>The figures of the Half Year ended March 31, 2022 are the balancing figures between audited figures in respect of the Year ended March 31, 2022 and the unaudited figures in respect of half-year ended September 30, 2021.</span></p> <br></br>
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<p><span><span>4.<span> </span></span></span><span>The above results for the half year ended 30th September, 2022 were reviewed by management and were approved and taken on record by the Board of Directors in their meeting held on 10th November 2022.</span></p> <br></br>
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<p><span><span>5.<span> </span></span></span><span>Previous year figures have been regrouped/ rearranged wherever necessary to correspond with the current years classification/ disclosures.</span></p> <br></br>
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<p><span><span>6.<span> </span></span></span><span>Actuarial Valuation of Gratuity as on 30 September, 2022 is not done as the same is immaterial compared to size of financial statements.</span></p></div>2022-04-012022-09-30UnauditedStandalone71441600012830007156990006334870000-414210003235600089460001537300057369000706110000958900009589000362200015000037720000581700000005817000-2600581440000102922000100.720.72000.720.72000Other expenses0CSR Expenses0Other expenses56780000CSR Expenses589000224210000495928000000000140000001236800012508000010137000742783000149440000069094000182890001540003620000091157000059532000300129000001042912000104882000289176000394058000394058000500581000005005810003003000120380000051562200088863000118690005470001012790003119500075800000133232000006488540001042912000034714000113060000-211110000-2093000751420000-112780000-6213400001537300000000000000000039919000495080000-8946000053390000531150000000000001254400000000000000003620000000000-300354000-31651800000000000283906000000088080000027509800011695000011695000659400018289000Net (Loss)/Gain on Fair Value of FVOCI of Investments00Net (Loss)/Gain on Fair Value of FVOCI of Investments-3400-34000-80000