5326742026-04-012026-06-305326742026-04-012026-06-30in-capmkt:OtherExpenses1Member5326742026-04-012026-06-30in-capmkt:OtherExpenses2Member5326742026-04-012026-06-30in-capmkt:OtherExpenses3Member5326742026-04-012026-06-30in-capmkt:OtherExpenses4Member5326742026-04-012026-06-30in-capmkt:OtherExpenses5Member5326742026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15326742026-04-012026-06-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares532674BASMLNOTLISTEDINE186H01022BANNARI AMMAN SPINNING MILLS LIMITEDMain BoardEquity2026-04-012027-03-312026-08-102026-07-24INRLakhsQuarterlyFirst quarterSingle segmentTextiles2026-08-1013:25:002026-08-1015:15:00Declaration of unmodified opinion2026-04-012026-06-30UnauditedConsolidated2165093000146670002179760000145855200046000-9909000231824000102920000760920002968500002156375000233850000233850000-113557000-11355700001369420000000136942000381100014075300013694200003811000039960700051.711.71001.711.71Notes to the Consolidated Unaudited Financial Results for the Quarter ended 30.06.2026: <br /> <br /> 1. The above consolidated unaudited financial results "the Statement" for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and have been approved by the Board of Directors at their meetings held on August 10, 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 ended June 30, 2026. <br /> <br /> 4. The Garment unit situated at Palladam, which had been earlier classified as assets held for sale, was sold during the year ended 31st March, 2026. 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 30th June, 2026. 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 June 30, 2026 | Quarter ended March 31, 2026 | Quarter ended June 30, 2025 | Year ended March 31, 2026 | <br /> |---|---|---|---|---| <br /> | Total Income | - | (7.84) | 45.74 | 209.63 | <br /> | Total expenses | - | (8.25) | 83.94 | 401.07 | <br /> | Profit/(Loss) before tax | - | 0.42 | (38.20) | (191.44) | <br /> | Tax expense / (savings) | - | 0.14 | (13.35) | (66.90) | <br /> | Profit/(Loss) After tax | - | 0.28 | (24.85) | (124.54) | <br /> <br /> 5. The Parent Company issued Convertible Equity Warrants in two tranches — Tranche I (42,25,806 warrants at Rs. 62, allotted 04 November 2024) and Tranche II (41,66,660 warrants at Rs. 36, allotted 22 August 2025) — convertible into equity shares within 18 months from allotment. The 25% upfront subscription of Rs. 1,030 lakhs (Tranche I: Rs. 655 lakhs; Tranche II: Rs. 375 lakhs) has been classified as "Money Received Against Share Warrants" under Other Equity as at 31 March 2026. During the quarter ended 30th June, 2026, the Tranche I conversion option was forfeited due to non-payment of the balance subscription on 04 May 2026 and accordingly, the amount of forfeited application money Rs. 655 lakhs have been transferred to capital reserve as at 30th June 2026. <br /> <br /> 6. The Parent Company has proposed to adopt new tax regime under section 200 of the Income Tax Act, 2025 (corresponding section 115BAA of Income Tax Act, 1961). Accordingly, the deferred tax has been computed for the quarter ended 30th June 2026 as per new tax regime and opening deferred tax liability have been recomputed in conformity with new tax regime. <br /> <br /> 7. The figures for the quarter ended March 31, 2026 are the balancing figures between audited figures for the full financial year ended March 31, 2026 and published year to date figures up to the third quarter ended December 31, 2025. <br /> <br /> 8. Previous period figures have been regrouped and reclassified wherever necessary.Repairs and Maintenance55412000Power and Fuel117858000Packing Material Consumed15699000Other Expenses62469000Selling and Distribution Expenses45412000Gain/(loss) on equity instruments designated at FVTOCI-52000-52000-386300003811000UnauditedtrueP.N.RAGHAVENDRA RAO & COtrue2028-08-31