5326742025-10-012025-12-315326742025-04-012025-12-315326742025-10-012025-12-31in-capmkt:OtherExpenses1Member5326742025-10-012025-12-31in-capmkt:OtherExpenses2Member5326742025-10-012025-12-31in-capmkt:OtherExpenses3Member5326742025-10-012025-12-31in-capmkt:OtherExpenses4Member5326742025-10-012025-12-31in-capmkt:OtherExpenses5Member5326742025-04-012025-12-31in-capmkt:OtherExpenses1Member5326742025-04-012025-12-31in-capmkt:OtherExpenses2Member5326742025-04-012025-12-31in-capmkt:OtherExpenses3Member5326742025-04-012025-12-31in-capmkt:OtherExpenses4Member5326742025-04-012025-12-31in-capmkt:OtherExpenses5Member5326742025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15326742025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15326742025-10-012025-12-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares532674BASMLNOTLISTEDINE186H01022BANNARI AMMAN SPINNING MILLS LIMITEDMain BoardEquity2025-04-012026-03-312026-02-142026-01-23INRLakhsQuarterlyThird quarterSingle segmentTextiles2026-02-1412:38:002026-02-1415:15:00Declaration of unmodified opinion2025-10-012025-12-31UnauditedConsolidated203897500034832000207380700013688040000-877000198793000113541000720270002712400002023528000502790000502790004342000941100013753000036526000-21406000-7480000-13926000022600000-1300022587000226000000-13000039960700050.460.46-0.17-0.170.290.29Notes to the Consolidated Unaudited Financial Results for the Quarter and Nine months ended 31.12.2025 <BR> <BR> 1. The above consolidated unaudited financial results “the Statement” for the Quarter and Nine months ended December 31, 2025 have been reviewed by the Audit Committee and have been approved by the Board of Directors at their meetings held on February 14, 2026. The Statutory Auditors have reviewed the statement and given the unmodified report. <BR> <BR> 2. Bannari Amman Spinning Mills Limited (“the Parent 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 Statement includes the standalone results of parent company and its subsidiary viz. Bannari Infotech Private Limited for the Quarter and Nine Months ended December 31, 2025. <BR> <BR> 4. The Garment unit situated at palladam, which had been earlier classified as assets held for sale, was sold and the resulting gain/loss has been recognized under discontinued operations in the Statement of Profit and Loss for the quarter ended 30th September, 2025 and 31st December 2025. The land at SIPCOT, Perundurai is continued to be classified as assets held for sale / discontinued operations as per Ind AS 105 ‘Non-Current Assets held for sale and discontinued operations’ as at 31th December, 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 | Nine Months Ended | Year Ended | | | | <BR> | ------------------------ | ------------- | ----------------- | ----------- | ----------- | ----------- | ---------- | <BR> | | 31.12.2025 | 30.09.2025 | 31.12.2024 | 31.12.2025 | 31.12.2024 | 31.03.2025 | <BR> | | (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Audited) | <BR> | Total Income | – | 171.72 | 26.98 | 217.47 | 2,777.65 | 2,816.56 | <BR> | Total expenses | 214.06 | 111.32 | 159.38 | 409.34 | 1,108.66 | 1,304.24 | <BR> | Profit/(Loss) before tax | (214.06) | 60.40 | (132.41) | (191.86) | 1,668.98 | 1,512.32 | <BR> | Tax expense / (savings) | (74.80) | 21.11 | (46.27) | (67.04) | 621.78 | 587.04 | <BR> | Profit/(Loss) After tax | (139.26) | 39.29 | (86.14) | (124.82) | 1,047.20 | 925.28 | <BR> <BR> 5. The Government of India notified the provisions of four Labour Codes - the Code on Wages 2019, the Industrial Relations Code 2020, the Code on Social Security 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively called as “New Labour Codes”) with effect from November 21, 2025. The Company is currently in the process of assessing the impact of New Labour Codes on its operations, employee benefits and related costs. The incremental cost, if any arising out of such assessment will be identified and appropriately recognised in the financial statements for the quarter ending 31.03.2026.2025-04-012025-12-31UnauditedConsolidated649613400057423000655355700046075340000-122048000588171000318752000207343000767714000636746600018609100001860910003003000019869000498990000136192000-19186000-6704000-124820000123710000-70001237030001237100000-7000039960700051.71.7-0.16-0.161.541.54Repairs & Maintenance43818000Power & Fuel151843000Selling & Distribution20309000Packing materials consumed20063000Other expenses35207000Repairs & Maintenance130344000Power & Fuel359146000Selling & Distribution83734000Packing materials consumed59076000Other expenses13541400000Gain/loss on equity instruments designed at FVTOCI-13000-13000Gain/loss on equity instruments designed at FVTOCI-7000-700000-13000-7000UnauditedtrueP.N. RAGHAVENDRA RAO & COtrue2028-08-31