5392212025-10-012025-12-315392212025-04-012025-12-315392212025-10-012025-12-31in-capmkt:OtherExpenses1Member5392212025-10-012025-12-31in-capmkt:OtherExpenses2Member5392212025-04-012025-12-31in-capmkt:OtherExpenses1Member5392212025-04-012025-12-31in-capmkt:OtherExpenses2Memberiso4217:INRiso4217:INRxbrli:shares539221SPORTKINGNOTLISTEDINE885H01029SPORTKING INDIA LIMITEDMain BoardEquity2025-04-012026-03-312026-02-072026-02-02INRLakhsQuarterlyThird quarterSingle segmentTextile2026-02-0712:15:002026-02-0715:00:00Not applicablefalsefalseNO defaults.2025-10-012025-12-31UnauditedStandalone645888200025361000648424300045128530001099300023100003494030001159790002372510009269260006155715000328528000032852800092952000-104000008255200002459760000000245976000024597600012868000011.941.94001.941.941. 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. During the current quarter, a fire accident occurred at the Bathinda plant of the Company . The fire resulted in damage to Raw material, Building and Roof top Solar. However, no casualties were reported. The Company has recorded the loss of INR 3171.29 Lakhs incurred on account of fire in the Statement of Profit and Loss which has been netted off with the insurance claim recoveries, the net impact of which is not material. <BR> 7. The Government of India has notified four new Labour Codes subsuming 29 legislations relating thereto effective November 21, 2025. The Company has assessed the impact in accordance with the guidance provided by the Institute of Chartered Accountants of India and FAQs issued by Ministry of Labour & Employment. Based on the broad assessment carried by the management, the Company continues to comply with the major provisions having financial impact. Further, The Company continues to monitor developments on the rules to be notified by regulatory authorities, including clarifications/ additional guidance from authorities and will continue to assess the accounting implications basis such developments/ guidance. <BR> 8. The above Unaudited financial results for the quarter/nine month ended 31st December 2025 were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 07th February 2026.The same have been subjected to limited review by the Statutory Auditors.2025-04-012025-12-31UnauditedStandalone18590802000225429000188162310001290861500023298000-1717600001068590000350136000710993000275669100017646563000116966800001169668000337852000-3780000030005200008696160000000869616000086961600012868000016.846.84006.846.84Power & Fuel421924000Other Expenses505002000Power & Fuel1245686000Other Expenses1511005000