5392212025-07-012025-09-305392212025-09-305392212025-03-315392212025-04-012025-09-305392212025-07-012025-09-30in-capmkt:OtherExpenses1Member5392212025-07-012025-09-30in-capmkt:OtherExpenses2Member5392212025-04-012025-09-30in-capmkt:OtherExpenses1Member5392212025-04-012025-09-30in-capmkt:OtherExpenses2Member5392212025-07-012025-09-30RelatedPartyTransactionDomain15392212025-06-30RelatedPartyTransactionDomain15392212025-09-30RelatedPartyTransactionDomain15392212025-07-012025-09-30RelatedPartyTransactionDomain25392212025-06-30RelatedPartyTransactionDomain25392212025-09-30RelatedPartyTransactionDomain25392212025-07-012025-09-30RelatedPartyTransactionDomain35392212025-06-30RelatedPartyTransactionDomain35392212025-09-30RelatedPartyTransactionDomain35392212025-07-012025-09-30RelatedPartyTransactionDomain45392212025-06-30RelatedPartyTransactionDomain45392212025-09-30RelatedPartyTransactionDomain45392212025-07-012025-09-30RelatedPartyTransactionDomain55392212025-06-30RelatedPartyTransactionDomain55392212025-09-30RelatedPartyTransactionDomain55392212025-07-012025-09-30RelatedPartyTransactionDomain65392212025-06-30RelatedPartyTransactionDomain65392212025-09-30RelatedPartyTransactionDomain65392212025-07-012025-09-30RelatedPartyTransactionDomain75392212025-06-30RelatedPartyTransactionDomain75392212025-09-30RelatedPartyTransactionDomain75392212025-07-012025-09-30RelatedPartyTransactionDomain85392212025-06-30RelatedPartyTransactionDomain85392212025-09-30RelatedPartyTransactionDomain85392212025-07-012025-09-30RelatedPartyTransactionDomain95392212025-06-30RelatedPartyTransactionDomain95392212025-09-30RelatedPartyTransactionDomain95392212025-07-012025-09-30RelatedPartyTransactionDomain105392212025-06-30RelatedPartyTransactionDomain105392212025-09-30RelatedPartyTransactionDomain105392212025-07-012025-09-30RelatedPartyTransactionDomain115392212025-06-30RelatedPartyTransactionDomain115392212025-09-30RelatedPartyTransactionDomain115392212025-07-012025-09-30RelatedPartyTransactionDomain125392212025-06-30RelatedPartyTransactionDomain125392212025-09-30RelatedPartyTransactionDomain125392212025-07-012025-09-30RelatedPartyTransactionDomain135392212025-06-30RelatedPartyTransactionDomain135392212025-09-30RelatedPartyTransactionDomain135392212025-07-012025-09-30RelatedPartyTransactionDomain145392212025-06-30RelatedPartyTransactionDomain145392212025-09-30RelatedPartyTransactionDomain145392212025-07-012025-09-30RelatedPartyTransactionDomain155392212025-06-30RelatedPartyTransactionDomain155392212025-09-30RelatedPartyTransactionDomain155392212025-07-012025-09-30RelatedPartyTransactionDomain165392212025-06-30RelatedPartyTransactionDomain165392212025-09-30RelatedPartyTransactionDomain165392212025-07-012025-09-30RelatedPartyTransactionDomain175392212025-06-30RelatedPartyTransactionDomain175392212025-09-30RelatedPartyTransactionDomain175392212025-07-012025-09-30RelatedPartyTransactionDomain185392212025-06-30RelatedPartyTransactionDomain185392212025-09-30RelatedPartyTransactionDomain185392212025-07-012025-09-30RelatedPartyTransactionDomain195392212025-06-30RelatedPartyTransactionDomain195392212025-09-30RelatedPartyTransactionDomain195392212025-07-012025-09-30RelatedPartyTransactionDomain205392212025-06-30RelatedPartyTransactionDomain205392212025-09-30RelatedPartyTransactionDomain205392212025-07-012025-09-30RelatedPartyTransactionDomain215392212025-06-30RelatedPartyTransactionDomain215392212025-09-30RelatedPartyTransactionDomain21iso4217:INRiso4217:INRxbrli:shares539221SPORTKINGNOTLISTEDINE885H01029SPORTKING INDIA LIMITEDMain BoardEquity2025-04-012026-03-312025-11-112025-11-05INRLakhsQuarterlySecond quarterSingle segmentTextile2025-11-1117:00:002025-11-1120:30:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2023-04-29https://sportking.co.in/pdf/Related-Party-Transaction-Policy.pdffalsefalseNo Defaults on loan.2025-07-012025-09-30UnauditedStandalone62739120008044500063543570004382279000816000-5816700034330000012094500023729000095162900059780920003762650000376265000109738000-161500009358800002826770000000282677000028267700012868000012.222.22002.222.221 .These financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards ('Ind AS') notified under the Companies (Indian Accounting Standards) Rules, 2015, (as amended) as specified in Section 133 of the Companies Act, 2013. <BR> 2.The company is a single segment company engaged in textile business. <BR> 3.On and from the record date of 13th September 2024, the equity shares of the Company have been sub- divided, such that 1 (one) equity share having face value of Rs 10/- (Rs ten only) each, fully paid-up, stands sub-divided into 10 (ten) equity shares having face value of Rs 1/- (Rs one only) each, fully paid-up, ranking pari-passu in all respects. The earnings per share for the prior periods have been restated considering the face value of Rs 1/- each in accordance with Ind AS 33 - Earnings per share <BR> 4. The Company does not have Subsidiary/associate/ Joint Venture Company. <BR> 5. The Company had so far maintained an accounting policy of valuation of raw material on first-in first-out (FIFO) basis. Based on review of commonly prevailing practices by the peer companies, the Company has voluntarily changed its accounting policy to value the raw material on weighted average basis during the quarter ended 30th September 2025 with retrospective effect in accordance with the provisions of Ind AS 8 "Accounting Policies, Changes in Accounting Estimates and Errors". This change in the method of valuation of raw material also has a consequential impact on the valuation of work-in-progess and finished goods.The Company's management believes that this change in accounting policy provides reliable and more relevant information to the users of financial results about the effects of transactions on the Company's financial position and financial performance .The amounts for previous periods presented in the financial results have been restated with the impact of such change in accounting policy as mentioned below: <BR> 6. The above Unaudited financial results for the quarter/half year ended 30th September 2025 were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 11th November 2025.2025-04-012025-09-30UnauditedStandalone1213192000020006800012331988000839576200012305000-1740700007191870002341560004737420001829766000114908480008411400000841140000244900000-2740000021750000006236400000000623640000062364000012868000014.914.91004.914.91Power & Fuel436006000Other Expenses515623000Power & Fuel823763000Other 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