Disclosure Context

Aananda Lakshmi Spinning Mills Ltd (Scrip Code: 539096) submitted regulatory disclosures pursuant to SEBI LODR Regulations 30 and 33 following a Board Meeting held on August 11, 2026, from 12:30 PM to 1:30 PM at the company's registered office in Hyderabad.

Board Meeting Outcomes

The Board of Directors approved:

1. Unaudited financial results for the quarter ended June 30, 2026, along with Limited Review Report

2. Directors' Report for FY ended March 31, 2026, with all annexures

3. Re-appointment of Mr. Devender Kumar Agarwal (DIN: 00042156) as Managing Director

4. Other routine business with permission of chair

Financial Results Summary (Amounts in ₹ Lakhs)

Quarterly Performance (Q1 June 2026)

  • Total Income: ₹17.20 (₹9.90 from other income + ₹7.30 from operations)
  • Total Expenses: ₹14.11
  • Finance costs: ₹5.41
  • Depreciation: ₹0.08
  • Other expenses: ₹2.23
  • Profit/(Loss) from Continuing Operations before tax: ₹3.09
  • Profit/(Loss) from Discontinued Operations: (₹26.79)
  • Net Profit/(Loss) for period: (₹23.70)
  • Earnings per Share (Basic & Diluted): (₹0.68)

Comparative Performance

| Particulars | Q1 Jun 2026 | Q4 Mar 2026 | Q1 Jun 2025 | FY Mar 2026 |

| Total Income | 17.20 | 64.49 | 9.81 | 45.96 |

| Profit/(Loss) from Continuing Operations | 3.09 | 47.75 | 14.05 | 168.22 |

| Profit/(Loss) from Discontinued Operations | (26.79) | (15.73) | (234.97) | (464.26) |

| Net Profit/(Loss) | (23.70) | 28.95 | (220.92) | (299.11) |

| EPS (₹) | (0.68) | 0.83 | (6.31) | (8.55) |

Capital Structure

  • Paid-up Equity Share Capital: ₹349.93 lakh (face value ₹10 per share)
  • Total Reserves: Negative ₹2,184.37 lakh as at March 31, 2026

Critical Notes and Disclosures

Going Concern Assessment

The company has accumulated losses of ₹3,772.40 lakh as at June 30, 2026, and current liabilities exceed current assets. However, financial statements are prepared on a going concern basis considering market value of new activities.

Statutory Dues Interest

No provision made for interest payable on outstanding unpaid statutory TDS dues of ₹21.16 lakh (including arrears of ₹21.13 lakh up to March 31, 2026).

Discontinued Operations

The spinning division operations were discontinued effective September 22, 2020, due to unviability from continued cash losses. Non-current assets held for sale related to this division amount to ₹15.08 lakh as at June 30, 2026.

Other Material Disclosures

  • Financial results prepared in accordance with Indian Accounting Standards
  • Accounting policies consistent with FY2026 annual accounts
  • Results reviewed by Audit Committee and approved by Board on August 11, 2026
  • Inter Corporate Deposits aggregating ₹125.30 lakh are subject to renewal
  • Segment reporting not applicable as company operates as one segment

Auditor's Review Report

K S. Rao & CO, Chartered Accountants issued a qualified opinion on the interim financial results due to non-provision of interest on outstanding unpaid statutory TDS dues of ₹21.16 lakh. Except for this matter, nothing has come to their attention suggesting material misstatement in the financial results prepared under Ind AS 34 and SEBI LODR requirements.