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AMMAN SPINNING MILLS LIMITEDMain BoardEquity2025-04-012026-03-312026-05-292026-05-14INRLakhsQuarterlyFourth quarterSingle segmentTextiles2026-05-2915:00:002026-05-2917:25:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-11-14https://www.bannarimills.com/wp-content/uploads/2024/10/1.Policy-on-Related-Party-Transaction.pdffalsefalseNot applicable2026-01-012026-03-31AuditedStandalone870324000070966000877420600056887410000305398000805345000430289000263395000104436100085375290002366770000236677000-1149200079195000677030000168974000-19144000-6690000-1245400001565200001120700016772700039960700052.172.17-0.16-0.162.012.01Notes to the Standalone Audited Financial Results for the year ended March 31, 2026: <BR> 1. The above Standalone Audited financial results for the year ended March 31, 2026 have <BR> been reviewed by the Audit Committee and have been approved by the Board of Directors <BR> at their meetings held on May 29, 2026. The Statutory Auditors have audited the financial <BR> results and given unmodified opinion. <BR> 2. The Standalone Audited Financial Results of the company have been prepared in <BR> accordance with Indian Accounting Standards (“Ind AS”) notified under Section 133 of <BR> the Companies Act 2013 (“the Act”) read with the Companies (Indian Accounting <BR> Standards) Rules, 2015 as amended from time to time, Regulation 33 of the SEBI (Listing <BR> Obligations and Disclosure Requirements) Regulations 2015, (“Listing Regulations”), as <BR> amended and other recognised accounting practices generally accepted in India. The <BR> material accounting policies that were applied in preparation of this audited financial <BR> statement for the year ended 31st March, 2026 are consistent with those followed in the <BR> previous financial years. <BR> 3. The Company is primarily engaged in the manufacturing of Textile and related products, <BR> which in the context of Ind AS 108 “Operating Segments” is considered the only significant <BR> business segment. <BR> 4. The Company has made Rights Issue allotment of 1,50,79,504 Equity shares (face value <BR> of Rs. 5 each) on May 29, 2025 at an issue price of Rs.27 each (Including premium of Rs. <BR> 22 per share) aggregating to Rs. Rs.4,071.47 lakhs in the ratio of 10 rights Equity Shares <BR> for every 43 fully paid-up Equity Shares. The Proceeds of Rights issue of Equity Shares has <BR> been utilised for the purposes as disclosed in the offer document. <BR> Pursuant to the allotment of Equity Shares under the Rights Issue, the shareholding of the <BR> ultimate Holding Company, Murugan Enterprises Private Limited, has reduced from <BR> 54.29% to 48.49% and, accordingly, the Company has ceased to be a subsidiary and has <BR> become an associate of Murugan Enterprises Private Limited. <BR> 5. During the year, the Board of Directors at their meeting held on August 22, 2025, have <BR> allotted 41,66,660 Convertible Equity Warrants of Rs.5 at Rs.36 per warrant (including <BR> premium of Rs.31 per warrant) aggregating to Rs. 1,500 lakhs on Preferential basis to <BR> promoter group of the Company in accordance with Section 42 read with the Companies <BR> (Prospectus and Allotment of Securities) Rules, 2014 and Chapter V of SEBI (Issue of <BR> Capital and Disclosure Requirements) Regulations, 2018. <BR> The Company has received an aggregate consideration of Rs. 375 lakhs towards minimum <BR> 25% of the total consideration of the Convertible Equity Warrants and the fund has been <BR> utilised in full during the half year ended September 30, 2025, by the Company for the <BR> objects approved by the Members. The said Convertible Equity Warrants will be converted <BR> into Equity Shares within 18 months from the date of allotment. <BR> 6. The Company issued Convertible Equity Warrants in two tranches — Tranche I (42,25,806 <BR> warrants at Rs. 62, allotted 04 November 2024) and Tranche II (41,66,660 warrants at Rs. <BR> 36, allotted 22 August 2025) — convertible into equity shares within 18 months from <BR> allotment. The 25% upfront subscription of Rs. 1,030 lakhs (Tranche I: Rs. 655 lakhs; <BR> Tranche II: Rs. 375 lakhs) is classified as "Money Received Against Share Warrants" under <BR> Other Equity, as none of the holders had exercised the conversion option as at 31 March <BR> 2026. The said amount has been utilised for repayment of borrowings. Subsequent to the <BR> balance sheet date, on 04 May 2026, the Tranche I conversion option was forfeited due to <BR> non-payment of the balance subscription. <BR> 7. The Garment unit situated at palladam, which had been earlier classified as assets held for <BR> sale, was sold and the resulting gain/loss has been recognized under discontinued <BR> operations in the Statement of Profit and Loss for the year ended 31st March ,2026. The <BR> land at SIPCOT, Perundurai is continued to be classified as assets held for sale / <BR> discontinued operations as per Ind AS 105 ‘Non-Current Assets held for sale and <BR> discontinued operations as at 31st March, 2026. <BR> The summary of the results of the aforesaid discontinued operations as included under the <BR> results is as follows: <BR> (Rs. In lakhs) <BR> Particulars <BR> Quarter ended Year ended <BR> March 31, <BR> 2026 <BR> December 31, <BR> 2025 <BR> March 31, <BR> 2025 <BR> March 31, <BR> 2026 <BR> March 31, <BR> 2025 <BR> (Audited) (Unaudited) (Audited) (Audited) (Audited) <BR> Total Income (7.84) - 38.92 209.63 5,695.11 <BR> Total expenses (8.25) 214.06 195.58 401.07 1,304.24 <BR> Profit/(Loss) <BR> before tax 0.41 (214.05) (156.66) (191.44) 4,390.87 <BR> Tax expense / <BR> (savings) 0.14 (74.80) (34.74) (66.90) 587.04 <BR> Profit/(Loss) <BR> After tax 0.27 (139.26) (121.92) (124.55) 3,803.83 <BR> 8. The Government of India notified the provisions of four Labour Codes - the Code on Wages <BR> 2019, the Industrial Relations Code 2020, the Code on Social Security 2020 and the <BR> Occupational Safety, Health and Working Conditions Code, 2020 (collectively called as <BR> “New Labour Codes”) with effect from November 21, 2025. Based on the Company’s <BR> assessment, there is no material impact on the Standalone financial statements of the <BR> Company. <BR> 9. The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing <BR> figures between audited figures for the full financial year and published year to date figures <BR> up to the nine months ended December 31, 2025 and December 31, 2024 respectively. <BR> 10. 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