5326742025-04-012025-06-305326742025-04-012025-06-30in-capmkt:OtherExpenses1Member5326742025-04-012025-06-30in-capmkt:OtherExpenses2Member5326742025-04-012025-06-30in-capmkt:OtherExpenses3Member5326742025-04-012025-06-30in-capmkt:OtherExpenses4Member5326742025-04-012025-06-30in-capmkt:OtherExpenses5Member5326742025-04-012025-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares532674BASMLNOTLISTEDINE186H01022BANNARI AMMAN SPINNING MILLS LIMITEDMain BoardEquity2025-04-012026-03-312025-08-112025-08-04INRLakhsQuarterlyFirst quarterSingle segmentTextiles2025-08-1116:00:002025-08-1117:15:00Not applicablefalsefalseNot Applicable2025-04-012025-06-30UnauditedStandalone2173927000143680002188295000138486200022102000679260001977190001070160006331800027292200021158650007243000007243000011942000772600019668000052762000-3820000-1335000-2485000050277000700005034700039960700050.730.73-0.03-0.030.70.7Notes to the Standalone Unaudited Financial Results for the Quarter ended 30.06.2025: <BR> <BR> 1. The above standalone unaudited financial results “the Statement” for the quarter ended June 30, 2025 have been reviewed by the Audit Committee and have been approved by the Board of Directors at their meetings held on August 11, 2025. The Statutory Auditors have reviewed the statement and given the unmodified report. <BR> <BR> 2. 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. <BR> <BR> 3. 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 such divisions have 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 quarter ended December 31, 2023. <BR> <BR> The sale could not be completed before the quarter ended June 30, 2025 on account of pending clearance from lenders in this regard. Accordingly, the results of such divisions 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. <BR> <BR> The Company has not charged depreciation on such assets from the date of classification as held for sale which has an impact in the financial results of Rs. 44.82 Lakhs for the quarter ended June 30, 2025. <BR> <BR> The summary of the results of the aforesaid discontinued operations as included under the results is as follows: <BR> <BR> (Rs. In lakhs) <BR> <BR> | Particulars | Quarter ended | Year ended | | | <BR> | ------------------------ | ------------- | -------------- | ------------- | -------------- | <BR> | | June 30, 2025 | March 31, 2025 | June 30, 2024 | March 31, 2025 | <BR> | Total Income | 45.74 | 38.92 | 5,560.54 | 5,695.11 | <BR> | Total expenses | 83.94 | 195.58 | 758.39 | 1,304.24 | <BR> | Profit/(Loss) before tax | (38.20) | (156.66) | 4,802.15 | 4,390.87 | <BR> | Tax expense / (savings) | (13.35) | (34.74) | 710.76 | 587.04 | <BR> | Profit/(Loss) After tax | (24.85) | (121.92) | 4,091.39 | 3,803.83 | <BR> <BR> 4. The Board of Directors had approved the Rights Issue on November 14, 2024 and allotment of 1,50,79,504 Right Equity shares (face value of Rs. 5 each) at their meeting held on May 29, 2025 at an issue price of Rs.27 each (Including premium of Rs. 22 each) aggregate to amount of Rs.4,071.47 lakhs in the ratio of 10 rights Equity Shares for every 43 fully paid up Equity Shares held as on the record date, April 30, 2025. Accordingly, the fully paid up Equity Share Capital of the Company changes from Rs. 3,242.09 lakhs to Rs. 3,996.07 lakhs during the quarter ended 30.06.2025. The amount received against the allotment of rights issue of shares has been utilised for the purposes as disclosed in the offer document. <BR> <BR> 5. The Board of Directors at their meeting held on June 11, 2025, have decided to set up a Captive Solar Power Project of 9.74 MW DC (7.20 MW AC) capacity and the Company had paid Rs. 1600 lakhs as advance towards the project cost during the quarter ended 30.06.2025. The Project is planned to be commissioned by end of October 2025. <BR> <BR> 6. The figures for the quarter ended March 31, 2025 are the balancing figures between audited figures for the full financial year ended March 31, 2025 and published year to date figures up to the third quarter ended December 31, 2024. <BR> <BR> 7. Previous period figures have been regrouped and reclassified wherever necessary. <BR> Repairs & Maintenance46616000Power & Fuel134879000Selling & Distribution30766000Packing materials consumed19270000Other expenses41391000GAIN/(LOSS) ON EQUITY INSTRUMENTS DESIGNATED AT FVTOCI70000700000070000