LAXMICOT2025-10-012025-12-31LAXMICOT2025-04-012025-12-31LAXMICOT2025-10-012025-12-31in-capmkt:OtherExpenses1MemberLAXMICOT2025-04-012025-12-31in-capmkt:OtherExpenses1MemberLAXMICOT2025-10-012025-12-31AuditorDomain1LAXMICOT2025-10-012025-12-31in-capmkt:AuditedMemberLAXMICOT2025-12-31in-capmkt:AuditedMemberLAXMICOT2025-10-012025-12-31in-capmkt:AdjustedMemberLAXMICOT2025-12-31in-capmkt:AdjustedMemberLAXMICOT2025-10-012025-12-31AuditQualification1LAXMICOT2025-10-012025-12-31AuditQualification2LAXMICOT2025-10-012025-12-31AuditQualification3LAXMICOT2025-10-012025-12-31AuditQualification4LAXMICOT2025-10-012025-12-31AuditQualification5LAXMICOT2025-10-012025-12-31AuditQualification6iso4217:INRiso4217:INRxbrli:shares000000LAXMICOTNOTLISTEDINE801V01019LAXMI COTSPIN LIMITEDMain BoardEquity2025-04-012026-03-312026-02-132026-02-07INRLakhsQuarterlyThird quarterSingle segmentCotton and Yarn2026-02-1317:30:002026-02-1318:10:00Statement on impact of audit qualification2025-10-012025-12-31UnauditedConsolidated24569700012595000258292000176704000016455000201260009772000578100044228000273066000-147740002017000-127570000203500020350000-147920000000-147920000-14792000000017147700010-0.86-0.8600-0.86-0.862025-04-012025-12-31UnauditedConsolidated133396800022951000135691900011356530000201450005759800029291000162380009704700013559720009470001196500012912000010556000105560000235600000002356000023560000000171477000100.060.06000.060.06Other Expenses44228000Other Expenses97047000000000UnauditedQualified opinionDMKHtrue2027-04-30258281000258281000272954000272954000-14700000-14700000-0.86-0.86112397400011239740005010600005010600006229140006229140001. The Company has maintained records for inventory; however, such records are not appropriate or adequate in terms of providing necessary quantitative details, item-wise identification, and precise valuation workings for the quarter ended 31st December, 2025. As informed to us, the inventory has been valued by the Management based on estimates and approximations rather than being supported by a robust inventory management system or physical verification records. In the absence of sufficiently detailed inventory documentation and valuation supports, we are unable to ascertain the correctness of the quantity, condition, and valuation of inventory as at 31st December 2025. Consequently, we are unable to determine the impact, if any, on the cost of goods sold, profit for the period, closing inventory, and related disclosures in the Statement of Consolidated Financial Results.Qualified opinionWhether appeared first timeNot ascertainable.Not ascertainable.Management will review the sameAs per Auditor report attached.During the period, the Company has advanced loan to its wholly owned subsidiary (Laxmi Spintex Private Limited). However, the Company has not taken board approval and has not complied with certain statutory requirements relating to the said advance, as required under applicable provisions of the Companies Act, 2013 and Rules thereunder. In the absence of the above compliances and supporting documentation, we are unable to comment on the completeness, appropriateness, and regulatory compliance of the said advance, as well as any consequential financial impact, if any, arising therefrom. <br></br> <br></br> Qualified opinionWhether appeared first timeNot ascertainable.Not ascertainable.Management will review the sameAs per Auditor report attached.The Company has given a significant advance to one of the creditors. Based on available information reviewed by us, there are indicators of financial stress relating to entities connected with the said creditor, creating uncertainty regarding the end-use and recoverability of the advance. No provision or impairment has been evaluated or recognized in accordance with Ind AS 109. In the absence of adequate evidence, we are unable to determine the accuracy of the carrying amount of this advance and its possible impact on the accompanying Statement. <br></br> <br></br> Qualified opinionWhether appeared first timeNot ascertainable.Not ascertainable.Management will review the sameAs per Auditor report attached.The Companys depreciation working for the period under review does not incorporate the historical acquisition cost and date of put-to-use for assets. This is in contravention of the requirements of Ind AS 16 and the disclosure requirements of Schedule II to the Companies Act, 2013. Consequently, we are unable to obtain sufficient appropriate evidence regarding the mathematical accuracy of the depreciation calculated and the remaining useful lives of the assets. Our conclusion on the consolidated financial results is modified in respect of this matterQualified opinionWhether appeared first timeNot ascertainable.Not ascertainable.Management will review the sameAs per Auditor report attached.During the previous financial year, the Company recorded the sale of land to its subsidiary, Laxmi Spintex Private Limited. However, we observe that as of 31st December 2025, the legal formalities for the registration of the sale deed have not been completed. In the absence of a registered sale deed and the consequent transfer of legal title, we are unable to obtain sufficient appropriate evidence to conclude whether the transaction of land sale has taken place or whether the risks and rewards of ownership have been effectively transferred to the subsidiary.Qualified opinionWhether appeared first timeNot ascertainable.Not ascertainable.Management will review the sameAs per Auditor report attached.The loan of Rs. 5.51 Crores was extended to the subsidiary Laxmi Spintex Private Limited However, the Board resolution and legal formalities regarding the transaction is still pending. In the absence of formal authorization and documentation, we are unable to ascertain the genuineness of the transaction and the purpose of the funds. Our conclusion on the consolidated financial results is modified in respect of this matter. <br></br> <br></br> Qualified opinionWhether appeared first timeNot ascertainable.Not ascertainable.Management will review the sameAs per Auditor report attached.Sanjay Kacharulal RathiAnupkumar GindodiyaGOPAL SATYANARAYAN MUNDADACA Manish KankaniJalna2026-02-13