5143482026-04-012026-06-305143482026-06-305143482026-04-012026-06-30in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares

514348

WINSOME

NOTLISTED

INE784B01035

Winsome Yarns Limited

Main Board

Equity

2026-04-01

2027-03-31

2026-09-23

2026-09-18

INR

Lakhs

Quarterly

First quarter

Single segment

Textiles (Yarn, Knitwear & related revenue)

2026-09-23

16:30:00

2026-09-23

16:50:00

Not applicable

false

true

2026-04-01

2026-06-30

Unaudited

Standalone

3700000

1000000

700000

24200000

11000000

36900000

-33200000

707100000

-0.47

1 The Statutory Auditors of the Company have carried out the limited review of the above financial results for the quarter and period ended 30th June 2026, in accordance with Regulation 33 of the SEBI (Listing Obligation and Disclosures Requirements) Regulations, 2015. 2 The Company’s business of Yarn Spinning and Knitting has also been carried out on job-work basis for third parties, which is continuing to the extent possible within limited resources available with the Company. 3 In line with the provisions of Ind AS-108 ‘Operating Segments’ as notified under the Companies (Ind AS) Rules, 2015, and as provided in section 133 of the Companies Act, 2013, the operations of the Company fall under one line of business activity namely, Textiles (Yarn, Knitwear & related revenue), which is considered to be the only reportable segment by the management 4 Auditors remarks on accounts for the quarter and period ended on 30th June 2026 alongwith comments of Company thereon are: (1) Regarding preparation of accounts on going concern basis despite accumulated losses of the Company being substantially in excess of its net worth: Company Response: The Company is under Corporate Insolvency Resolution Process (CIRP) under Insolvency and Bankruptcy Code, 2016, and is being maintained as a going concern by the Resolution Professional as part of the CIRP process for resolution of its insolvency; (2) Regarding non-provision for interest and penalty on Borrowings: Company Response: The Company is under CIRP and the IRP/RP had invited claims from the stakeholders. The Company will give effect to the claims in its books of account in line with the resolution plan after it is sanctioned and taken up for implementation; (3) Regarding pending confirmation/reconciliation of balances of certain receivables, bank balances, payables, secured loans, contingent and other liabilities, loans and advances - impact unascertainable): Company response: Except as mentioned in Note (3) above, Confirmation and reconciliation of balances were being carried out upto the commencement of CIRP on an ongoing basis and adjustments, if any, arising therefrom were accounted from time to time, and adjustments for transactions during CIRP are carried out as considered appropriate; (4) Regarding non provision of dimunition in carrying value of investment : Company response : The accounting of investments is subject to reconciliation. (5) CIRP costs are fully accounted. 5 Approval of Resolution Plan under the Insolvency and Bankruptcy Code, 2016. The National Company Law Tribunal, Chandigarh Bench (Court-I) (“NCLT”), vide its order dated 16 April 2026 in IA(IBC)(PLAN)/1/(CH)/2025 read with IA No. 213/2026 and IA No. 46/2026 in CP(IB) No. 291/Chd/Chd/2018, approved the Resolution Plan submitted by M/s Mohini Health and Hygiene Limited (“Successful Resolution Applicant”) for M/s Winsome Yarns Limited (“the Company”). The Company was admitted into the Corporate Insolvency Resolution Process (“CIRP”) on 22 December 2023 pursuant to an application filed by Edelweiss Asset Reconstruction Company Limited under Section 7 of the Insolvency and Bankruptcy Code, 2016 (“IBC”).The approved Resolution Plan, having a total value of Rs.162.90 crore, provides for resolution of the claims and liabilities of the Company in accordance with its terms, infusion of funds for revival and operations of the Company and implementation of the Resolution Plan over the period specified therein. The implementation of the Resolution Plan is to be undertaken in accordance with the terms of the approved Resolution Plan and the directions contained in the NCLT order, under the supervision of the Monitoring Committee.Pursuant to the approval of the Resolution Plan, the NCLT has, inter alia, directed that the crystallised and unclaimed liabilities of the Company as on the date of the order shall stand extinguished in accordance with the terms of the NCLT order and the Resolution Plan. The moratorium under Section 14 of the IBC ceased to have effect from the date of the NCLT order. The Company is in the process of implementing the approved Resolution Plan. The implementation of the Resolution Plan and the consequential actions arising therefrom will have an impact on the financial position, liabilities, operations and capital structure of the Company in accordance with the terms of the approved Resolution Plan and applicable laws and regulations. 6. During the financial year 2026–27, the Company shall give effect to the order passed in the matter of Corporate Insolvency Resolution Process (CIRP) of Winsome Yarns Limited dated 16 April 2026 (“CIRP Order”), in accordance with the terms, conditions and directions contained therein and subject to applicable provisions of law and the applicable accounting framework.Consequent upon and in implementation of the aforesaid CIRP Order, the Company shall undertake the requisite accounting adjustments in respect of the assets and liabilities, including the write-off, extinguishment, settlement and/or derecognition thereof, to the extent applicable and as contemplated under the said Order.The resultant net impact arising from the aforesaid adjustments shall be duly recognised in the books of account of the Company and, to the extent permissible under the applicable accounting framework and the terms of the CIRP Order, shall be adjusted/routed through Capital Reserves.The aforesaid accounting adjustments and consequential effects shall be given effect to and completed during the financial year 2026–27, with the appropriate impact being incorporated in the financial results for the relevant quarter(s), including Q1 of FY 2026–27, as applicable.The recognition and measurement of the aforesaid adjustments shall be subject to completion of the requisite accounting assessment, reconciliation and consequential statutory and regulatory compliances, wherever applicable. 7. The books of account of the Company drawn by its Board of Directors (powers suspended) upto the date of commencement of CIRP were handed over by erstwhile management and have been relied on by the Director for preparation of these financial results, which also include the period after commencement of CIRP and upto the end of calendar quarter under report. 8 The financial results for the quarter ended 30th June 2026 are being signed by the Directors presently in office, who have been appointed/reconstituted subsequent to the approval of the Resolution Plan. The financial results incorporate the financial information and transactions pertaining to the period prior to their appointment, including the period during which the Company was under CIRP and the affairs of the Company were under the control and supervision of the Resolution Professional. The present Directors have approved and signed these financial results based on the books of account, records, information and representations made available to them and in accordance with their duties and responsibilities under applicable law. 9 A theft has been reported in Transformer, with loss of Rupees 59,20,000/- Approx., from its housing in the spinning mill complex of the Company situated at Village Kurranwala, Barwala Road, Dera Bassi, Punjab, and complaint is given for registering FIR at Dera Bassi Police station & subsiquently Insurance claim has been filed with the Insurance company. 10 The companys registered office had been got vacated (by the Chandigarh Administration) on 30.12.2024. we are in the process of identifying a new registered office. Presently we are working form our knitting unit situated at B-58, Industrial Area Phase-7, Mohali. 11 The figures for the previous quarter and year have been regrouped / rearranged, wherever necessary, to confirm to the current period’s classification.

Other Expenses

11000000

5565763000