LAXMICOT2026-01-012026-03-31LAXMICOT2026-03-31LAXMICOT2025-03-31LAXMICOT2025-04-012026-03-31LAXMICOT2026-01-012026-03-31in-capmkt:OtherExpenses1MemberLAXMICOT2025-04-012026-03-31in-capmkt:OtherExpenses1MemberLAXMICOT2026-03-31OtherNoncurrentFinancialAssetsDomain1LAXMICOT2026-03-31OtherCurrentAssetsDomain1LAXMICOT2026-03-31OtherCurrentLiabilitiesDomain1LAXMICOT2026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1LAXMICOT2025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1LAXMICOT2026-01-012026-03-31AuditorDomain1LAXMICOT2026-01-012026-03-31in-capmkt:AuditedMemberLAXMICOT2026-03-31in-capmkt:AuditedMemberLAXMICOT2026-01-012026-03-31in-capmkt:AdjustedMemberLAXMICOT2026-03-31in-capmkt:AdjustedMemberLAXMICOT2026-01-012026-03-31AuditQualification1LAXMICOT2026-01-012026-03-31AuditQualification2LAXMICOT2026-01-012026-03-31AuditQualification3LAXMICOT2026-01-012026-03-31AuditQualification4LAXMICOT2026-01-012026-03-31AuditQualification5iso4217:INRxbrli:pureiso4217:INRxbrli:shares000000LAXMICOTNOTLISTEDINE801V01019LAXMI COTSPIN LIMITEDMain BoardEquity2025-04-012026-03-312026-05-222026-05-13INRLakhsQuarterlyFourth quarterSingle segmentCotton and Yarn2026-05-2217:00:002026-05-2217:30:00trueCash Flow IndirectStatement on impact of audit qualification2026-01-012026-03-31AuditedConsolidated1727530001078600018353900012046500005581000165840009539000559000045807000203566000-200270000-200270000-5665000-56650000-143620000000-14362000220000-14142000000017147700010-1.17-1.1700-1.17-1.170002025-04-012026-03-31AuditedConsolidated150672100033737000154045800012561180000257270007418200038829000218280001428540001559538000-1908000011965000-71150000489100048910000-120060000000-12006000220000-11786000000017147700010315123000-1.11-1.1100-1.11-1.11000Other Expenses45807000Other Expenses14285400042389800020143000000000000274170002741700062200047208000043337900001893800032400000022178000018795500064351200000111559200017147700043658300060806000006080600004160400000041604000476200000463660003851470001862600039284000579100004430570001729400081500000461166000005075320001115592000Other financial Asset27417000Other current assets187955000Other current liabilities17294000022482000142790000000339310000-100650000-813400002182800008000946000000000000-454810000029794000226790000-388290000006150800000000000322840000000000000000324770000000000-1558000-175100000000000-16298000245310000038829000016132000-63526000-37690000-376900070090003240000Remeasurement of defined benefit obligation220000220000Remeasurement of defined benefit obligation2200002200000000220000220000AuditedQualified opinionDMKH & Co.true2027-04-30150672200015067220001559538000155953800012006000120060000.720.7211155920001115592000461165000461165000608060000608060000In the absence of proper inventory records and supporting documentation, we are unable to ascertain the correctness of the quantity, condition, and valuation of inventory as of March 31, 2026. As informed to us, the inventory has been valued by Management based on estimates and approximations. Consequently, we are unable to determine the impact on the cost of goods sold, loss for the period, closing inventory, and related disclosures in the Statement.Qualified opinionRepetitiveNot AscertainableNot AscertainableManagement will reviewAs per report attachedDuring 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 arising therefrom.Qualified opinionRepetitiveNot AscertainableNot Ascertainable <br></br> Management will reviewAs per report attachedThe 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.Qualified opinionRepetitiveNot AscertainableNot Ascertainable <br></br> Management will reviewAs per report attachedDuring the previous financial year, the Company recorded the sale of land to its subsidiary, Laxmi Spintex Private Limited. However, we observe that as of March 31, 2026, 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. Further, the Company has also not considered reversal of the aforesaid land sale transaction in the books of account pending completion of the legal transfer formalities.Qualified opinionRepetitiveNot AscertainableNot Ascertainable <br></br> Management will reviewAs per report attachedThe Company has not assessed and recognized Expected Credit Loss (ECL) provision on trade receivables outstanding for a period exceeding three years, as required under Ind AS 109 Financial Instruments. In the absence of adequate assessment and provision for ECL, we are unable to determine the impact, on the carrying value of trade receivables, profit/loss for the year and other related disclosures in the financial statements.Qualified opinionWhether appeared first timeNot AscertainableNot Ascertainable <br></br> Management will reviewAs per report attachedSanjay RathiAnupkumar GindodiyaGopal MundadaCA Manish KankaniJalna2026-05-22