5444482026-04-012026-06-305444482026-04-012026-06-30in-capmkt:OtherExpenses1Member5444482026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares544448PASHUPATINOTLISTEDINE124Y01028PASHUPATI COTSPIN LIMITEDMain BoardEquity2026-04-012027-03-312026-08-052026-08-01INRLakhsQuarterlyFirst quarterSingle segmentCotton Ginning and Spinning2026-08-0516:00:002026-08-0517:35:00Not applicablefalsefalseNOT APPLICABLE2026-04-012026-06-30UnauditedStandalone1221078000283890001249467000806394000254122000-932690004274300028507000218730009365100011540210009544600009544600025307000-2310000229970000724490000000724490003600007280900015784000010.460.46000.460.461.The above unaudited standalone financial results for the quarter ended 30th June, 2026 of Pashupati Cotspin Limited (the "Company") were reviewed by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on 05th August, 2026. <br /> 2.The above standalone financial results for the quarter ended 30th June, 2026 (“the Statement”) have been prepared in accordance with Indian Accounting Standards as prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting standards) Rules as amended from time to time and other relevant provisions of the Act. <br /> 3.The company is primarily engaged in “Cotton Ginning and Spinning” business. The requirement of Ind AS 108 - “Operating Segments”, is not applicable to the company as it is engaged in single business segment and no break up of revenue is available. <br /> 4.The Company’s Cotton Ginning business is seasonal business and normally it starts from the month of October till the month of April. Therefore, Results for Quarter 1 FY 2026-27, Quarter 1 FY 2025-26 and Quarter 4 of FY 2025-26 are strictly not comparable. <br /> 5.During the quarter ended June 30, 2026, the Company sub-divided its equity shares from a face value of Rs. 10/- each to a face value of Re. 1/- each, pursuant to the approval of the shareholders and receipt of the necessary statutory and regulatory approvals. The Record Date for the said sub-division was April 17, 2026. Consequently, the Basic and Diluted Earnings Per Share (EPS) for all prior periods presented have been restated in accordance with Ind AS 33 – Earnings per Share. <br /> 6.Figures for the quarter ended 31st March, 2026 represents the difference between the audited figures in respect of the full financial year and the unaudited figures of nine months ended 31st December, 2025 which were subjected to limited review. <br /> 7.The figures of previous quarters / year are reclassified, regrouped, and rearranged wherever necessary so as to make them comparable with current period's figures. <br /> Other Expenses93651000Remeasurements gain/(loss) on defined benefit plans4810004810001210000360000