5328862026-01-012026-03-315328862026-03-315328862025-03-315328862025-04-012026-03-315328862026-01-012026-03-31in-capmkt:OtherExpenses1Member5328862025-04-012026-03-31in-capmkt:OtherExpenses1Member5328862026-03-31OtherNoncurrentFinancialAssetsDomain15328862026-03-31OtherNoncurrentAssetsDomain15328862026-03-31OtherCurrentFinancialAssetsDomain15328862026-03-31OtherCurrentAssetsDomain15328862026-03-31OtherNoncurrentFinancialLiabilitiesDomain15328862026-03-31OtherNoncurrentLiabilitiesDomain15328862026-03-31OtherCurrentFinancialLiabilitiesDomain15328862026-03-31OtherCurrentFinancialLiabilitiesDomain25328862026-03-31OtherCurrentLiabilitiesDomain15328862026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15328862025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15328862026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15328862025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15328862026-01-012026-03-31RelatedPartyTransactionDomain15328862025-12-31RelatedPartyTransactionDomain15328862026-03-31RelatedPartyTransactionDomain15328862026-01-012026-03-31RelatedPartyTransactionDomain25328862025-12-31RelatedPartyTransactionDomain25328862026-03-31RelatedPartyTransactionDomain25328862026-01-012026-03-31AuditorDomain15328862026-01-012026-03-31in-capmkt:AuditedMember5328862026-03-31in-capmkt:AuditedMember5328862026-01-012026-03-31in-capmkt:AdjustedMember5328862026-03-31in-capmkt:AdjustedMember5328862026-01-012026-03-31AuditQualification1iso4217:INRxbrli:pureiso4217:INRxbrli:shares532886SELMCNOTLISTEDINE105I01020SEL Manufacturing Company LimitedMain BoardEquity2025-04-012026-03-312026-05-282026-05-21INRLakhsQuarterlyFourth quarterSingle segmentTEXTILE2026-05-2811:30:002026-05-2813:10:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANAfalsetrue2025-04-01https://selindia.in/wp-content/uploads/investor-relations/disclosure-under-regulation-46-of-lodr/corporate-governance/policies-documents/9-Policy-on-Related-Party-Transactions.pdffalsetrue2026-01-012026-03-31AuditedStandalone2316500013860002455100018868000-68000-3011000543100021964100020765600018234000466751000-44220000023600000-4186000000000-4186000000000-418600000-54037000-47263700033134700010-12.63-12.6300-12.63-12.630002025-04-012026-03-31AuditedStandalone1543100002155000156465000620410003584000-956900056888000804587000878668000945790001890778000-173431300055590000-16787230000000-16787230000000-1678723000-226013000-190473600033134700010-4327145000-50.66-50.6600-50.66-50.66000Other Expenses18234000Other Expenses94579000795375400042460000000000014000000500001900000482230008426767000854960000554100021897000163000002200029090000470500048249000167540000008594307000331347000-4327145000-3995798000-39957980004667422000000217000466763900026920000004670331000517777600005019670005019670002214467000789421000023164000240000000791977400000125901050008594307000Others50000Other non-current assets48223000Others22000Other current assets48249000Lease Liability217000NA0Other current financial liabilities2213413000Lease Liability1054000Other current liabilities231640008039320004774000340090000-658000001370002759000-12456000080554600008786680000-1600000000000000-1905000-57010000024576360007789130000000-10007789120000000000050000000000000000000000014200000-4086000-2616000000000000000803932000023897000-780035000-37390000-37390002563600021897000Items that will not be reclassified to Profit or Loss38330003833000Items that will not be reclassified to Profit or Loss5469000546900000Items that will be reclassified to Profit or Loss-57870000-57870000Items that will be reclassified to Profit or Loss-231482000-23148200000-54037000-226013000SEL MANUFACTURING COMPANY LIMITED******NAVEEN ARORA******WHOLE TIME DIRECTOR CUM CFORemuneration1032000Approved10320002025-05-30103200000SEL MANUFACTURING COMPANY LIMITED******RATIKA KHANDELWAL******COMPANY SECRETARYRemuneration119000Approved1190002025-11-10119000001151000AuditedQualified opinionKAMBOJ MALHOTRA & ASSOCIATEStrue2027-07-3115646500015646500018351880001835188000-1678723000-1678723000-50.66-50.66859430700085943070001259010500012590105000-3995798000-3995798000The Company is required to determine impairment in respect of Property, Plant & Equipment and Capital Work in Progress as per the methodology prescribed under the said Ind AS. However Management of the Company has not done impairment testing for the reasons explained in the note. In the absence of any working for impairment of the Property, Plant & Equipment and Capital Work in Progress as per Ind AS 36, the impact of impairment, if any on the Ind AS financial statements is not ascertainable.Qualified opinionRepetitiveThe Company has not carried out an impairment assessment of its Property, Plant and Equipment & Capital Work in Progress as at the balance sheet date, due to prevailing financial constraints. The Companys manufacturing facilities remained non-operational for the majority of the units, indicating potential impairment indicators. However, no impairment loss has been recognized during the year.NAThe Company has not carried out an impairment assessment of its Property, Plant and Equipment & Capital Work in Progress as at the balance sheet date, due to prevailing financial constraints. The Companys manufacturing facilities remained non-operational for the majority of the units, indicating potential impairment indicators. However, no impairment loss has been recognized during the year.The Company has not done impairment testing. Hence, we are unable to justify its reasonableness.RAJEEV BHALLANAVEEN ARORAMEGHNA MAHENDRA SAVLAKAMBOJ MALHOTRA & ASSOCIATESNAVEEN ARORA, Whole Time Director Cum CFOLudhiana2026-05-28867996700050214550002946600000011626567000