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COTSPIN LIMITEDMain BoardEquity2026-04-012027-03-312026-11-062026-11-03INRLakhsQuarterlySecond quarterSingle segmentCotton Ginning and Spinning2026-11-0612:15:002026-11-0613:35:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2025-08-13www.pashupaticotspin.comfalsefalseNot Applicable2026-07-012026-09-30UnauditedStandalone1694657000223840001717041000701796000721021000484810004654000031756000220550007766500016493140006772700006772700016343000395000167380000509890000000509890003600005134900015784000010.320.32000.320.321.The above unaudited standalone financial results for the quarter and Half year ended 30th September, 2026 of <br /> 2.The above standalone financial results for the quarter and Half year ended 30th September, 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 statutory auditors of the company have carried out Limited review of aforesaid results as per Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. <br /> 4.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. <br /> 5.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 1st Half Year and 2nd Half Year are strictly not comparable. <br /> 6.The Company has sub-divided its equity shares having a face value of Rs.10/- (Rupees Ten Only) each into equity shares having a face value of Re. 1/- (Rupee One Only) each, pursuant to the approval of the shareholders and receipt of the requisite statutory and regulatory approvals. The Record Date for the said sub-division was fixed as April 17, 2026. Accordingly, the Basic and Diluted Earnings Per Share (EPS) for all the previous periods presented have been restated to give effect to the aforesaid sub-division, in accordance with Ind AS 33 – Earnings per Share. <br /> 7.The Board of Directors of the Company, at its meeting held on October 03, 2026, recommended the issue of bonus equity shares in the ratio of 3:2, i.e., 3 (Three) bonus equity shares of Re. 1/- (Rupee One Only) each for every 2 (Two) existing fully paid-up equity shares of Re. 1/- (Rupee One Only) each held by the shareholders of the Company as on the Record Date, subject to the approval of the shareholders of the Company and such other statutory and regulatory approvals as may be required. <br /> 8.The figures of previous quarters/periods are reclassified, regrouped, and rearranged wherever necessary so as to make them comparable with current quarter/period figure. 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