ZODIACLOTH2023-07-012023-09-30 ZODIACLOTH2023-07-012023-09-30 ZODIACLOTH2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member ZODIACLOTH2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member ZODIACLOTH2023-09-30 ZODIACLOTH2023-07-012023-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member ZODIACLOTH2023-07-012023-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member ZODIACLOTH2023-07-012023-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member ZODIACLOTH2023-07-012023-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member ZODIACLOTH2023-07-012023-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member ZODIACLOTH2023-07-012023-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss02Member ZODIACLOTH2023-07-012023-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss03Member ZODIACLOTH2023-07-012023-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member ZODIACLOTH2023-07-012023-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss02Member ZODIACLOTH2023-07-012023-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 521163 ZODIACLOTH 0 Zodiac Clothing Company Limited Equity 2023-04-01 2024-03-31 2023-11-07 2023-10-31 INR Lakhs Half yearly 16:10:00 19:00:00 2023-11-07 2023-11-07 true Cash Flow Indirect Not applicable Single segment Clothing and Accessories 2023-07-01 2023-09-30 Unaudited Consolidated 322485000.00 -3092000.00 319393000.00 138488000.00 4573000.00 -9279000.00 103870000.00 17817000.00 50400000.00 120426000.00 426295000.00 -106902000.00 0.00 -106902000.00 64000.00 2291000.00 2355000.00 0.00 -109257000.00 0.00 0.00 0.00 0.00 -109257000.00 -9511000.00 -118768000.00 -109257000.00 0.00 -118768000.00 0.00 259937000.00 10 -4.20 -4.20 0.00 0.00 -4.20 -4.20 Single segment 2023-04-01 2023-09-30 Unaudited Consolidated 652330000.00 16520000.00 668850000.00 267054000.00 8952000.00 1656000.00 201062000.00 32282000.00 92000000.00 266519000.00 869525000.00 -200675000.00 0.00 -200675000.00 283000.00 -93000.00 190000.00 0.00 -200865000.00 0.00 0.00 0.00 0.00 -200865000.00 27074000.00 -173791000.00 -200865000.00 0.00 -173791000.00 0.00 259937000.00 10 -7.72 -7.72 0.00 0.00 -7.72 -7.72 Other Expenses 120426000.00 Other Expenses 266519000.00 0.00 795927000.00 65769000.00 107505000.00 0.00 306921000.00 0.00 0.00 0.00 502658000.00 0.00 100978000.00 109366000.00 713002000.00 156488000.00 162792000.00 2308404000.00 589039000.00 281463000.00 218233000.00 79872000.00 265000.00 503000.00 11343000.00 591679000.00 0.00 297225000.00 1477943000.00 0.00 0.00 3786347000.00 259937000.00 2358078000.00 2618015000.00 2618015000.00 25878000.00 0.00 5976000.00 31854000.00 1229000.00 46620000.00 0.00 243342000.00 323045000.00 385727000.00 239289000.00 16140000.00 641156000.00 198354000.00 5777000.00 0.00 0.00 845287000.00 0.00 0.00 1168332000.00 3786347000.00 a) The above unaudited Consolidated financial results are prepared in compliance with Indian Accounting Standards ( Ind AS ) as notified under section 133 of the Companies Act, 2013 ( the Act ) [Companies (Indian Accounting Standards) Rules, 2015], as amended. b) The unaudited Consolidated financial results for the quarter and half year ended September 30, 2023 ('the Statement') were reviewed by the Audit Committee and approved by the Board of Directors of Zodiac Clothing Company Limited ('the Company') at their meeting held on November 07, 2023. These financial results have been subjected to limited review by the statutory auditors of the Company. c) The unaudited consolidated financial results includes the results of subsidiary companies viz, Zodiac Clothing Company S.A., Zodiac Clothing Co. (U.A.E) LLC, Zodiac Clothing Bangladesh Limited, and Zodiac Clothing Company Inc. (the Company and its subsidiaries together referred to as 'the Group') d) The Group is exclusively engaged in the business of clothing and clothing accessories and the operating results from the said business is reviewed by chief operating decision maker to make decision about allocation of resources and assessment of performance. Accordingly, considering the Group has one business segment, disclosure in respect of Ind AS 108 -Operating Segments is not given. e) During the quarter ended March 31, 2023, the Company vide sale agreement dated February 07, 2023 has disposed off it’s Investment property situated at Plot No.9, Part of Doddenakkundi I Phase Industrial Area, Bangalore together with structure standing thereon to a non-related party for a total consideration of Rs. 4,315.00 Lakhs, the net gain on sale of Rs. 3,901.09 Lakhs is recognised as exceptional item. f) Other income includes net (loss)/ gain on fair value / sale of financial assets measured at fair value through profit or loss as follows: (Rs. in Lakhs) Particulars Quarter Ended Half Year Ended Year Ended 30.09.2023 30.09.2023 30.09.2022 30.09.2023 30.09.2022 31.03.2023 (unaudited) (unaudited) (unaudited) (unaudited) (unaudited) ( Audited) Net (loss) / gain (171.51) 64.55 64.77 (106.96) 157.18 272.48 on fair value / sale of financial assets measured at fair value through profit or loss f) Refer Annexures 1 and 2 for Statement of Standalone Assets and Liabilities and Statement of Standalone Cash Flows respectively. f) Figures of previous periods / year have been regrouped, wherever necessary. 32282000.00 5329000.00 38667000.00 0.00 -3703000.00 2793000.00 0.00 0.00 0.00 33296000.00 0.00 0.00 0.00 92000000.00 0.00 -774000.00 0.00 0.00 0.00 2040000.00 -926000.00 -361000.00 0.00 10696000.00 0.00 0.00 -20370000.00 0.00 0.00 193543000.00 -7132000.00 0.00 0.00 0.00 -1399000.00 0.00 -5733000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 39643000.00 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 926000.00 79000.00 0.00 71512000.00 0.00 32874000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 55450000.00 13866000.00 0.00 62594000.00 0.00 32040000.00 0.00 0.00 -53050000.00 -25909000.00 0.00 -25909000.00 105781000.00 79872000.00 Remeasurements of net defined benefit plans 358000.00 Equity instruments through other comprehensive income -27857000.00 Remeasurements of net defined benefit plans 443000.00 Equity instruments through other comprehensive income 9888000.00 -27499000.00 10331000.00 -3024000.00 1201000.00 Debt instruments through Other Comprehensive Income 216000.00 Net gains/(losses) on cash flow hedges 2972000.00 Foreign Currency Translation Reserve 12603000.00 Debt instruments through Other Comprehensive Income 1717000.00 Net gains/(losses) on cash flow hedges 1132000.00 Foreign Currency Translation Reserve 15410000.00 15791000.00 18259000.00 827000.00 315000.00