Aditya Spinners Limited submitted its unaudited financial results for the quarter and half-year ended 30th September 2026, in compliance with Regulation 33 of the SEBI (LODR) Regulations, 2015. The board of directors approved these results at a meeting held on 12th November 2026, which commenced at 6:00 PM and concluded at 7:00 PM.

Financial Performance (Quarter Ended 30/09/2026)

  • Revenue from Operations (net): ₹1632.98 lakh
  • Other Income: ₹1.59 lakh
  • Total Revenue: ₹1634.57 lakh
  • Total Expenses: ₹1651.61 lakh, comprising:
  • Cost of materials consumed: ₹923.03 lakh
  • Changes in inventories: (₹95.54) lakh
  • Employee benefits expense: ₹319.85 lakh
  • Finance Costs: ₹38.77 lakh
  • Depreciation and amortization: ₹66.00 lakh
  • Other Expenses: ₹399.50 lakh
  • Loss before tax: ₹(17.04) lakh
  • Deferred Tax: (₹0.88) lakh
  • Net Loss: ₹(16.16) lakh
  • Earnings per Share (Basic & Diluted): (₹0.10)
  • Paid-up Equity Share Capital: ₹1674.09 lakh (16,740,888 shares of ₹10 face value each)

Half-Year Performance (Ended 30/09/2026)

  • Revenue from Operations (net): ₹2948.71 lakh
  • Other Income: ₹7.18 lakh
  • Total Revenue: ₹2955.89 lakh
  • Total Expenses: ₹3044.22 lakh
  • Loss before tax: ₹(88.33) lakh
  • Deferred Tax: (₹1.76) lakh
  • Net Loss: ₹(86.57) lakh
  • Earnings per Share (Basic & Diluted): (₹0.52)

Comparative Performance

Quarter Comparison (YoY):

  • Revenue declined from ₹1751.96 lakh in Q2 FY26 to ₹1634.57 lakh in Q2 FY27
  • Net loss improved from ₹(17.55) lakh in Q2 FY26 to ₹(16.16) lakh in Q2 FY27

Half-Year Comparison (YoY):

  • Revenue declined from ₹3399.47 lakh in H1 FY26 to ₹2955.89 lakh in H1 FY27
  • Net loss improved from ₹(113.86) lakh in H1 FY26 to ₹(86.57) lakh in H1 FY27

Auditor's Review

M/s. T Mohan & Associates (FRN: 0012482S), Chartered Accountants, conducted a limited review of the interim financial results and issued an unqualified report dated 12th November 2026. The review was performed in accordance with Standard on Review Engagements (SRE) 2410 and provided moderate assurance that the financial statements are free from material misstatement.

Related Party Transactions (Half-Year Ended 30/09/2026)

The company disclosed transactions with key managerial personnel:

1. Loan taken from K Vijay Kumar: ₹2,25,44,432 approved as per Companies Act, 2013

2. Loan repayment to K Vijay Kumar: ₹69,570

3. Interest on loan taken from K Vijay Kumar: ₹7,77,292

4. Loan taken from R Siva Kumar: ₹15,13,759 approved as per Companies Act, 2013

5. Loan repayment to R Siva Kumar: ₹13,12,901

6. Interest on loan taken from R Siva Kumar: ₹1,29,012

7. Remuneration to K Vijay Kumar: ₹15,00,000

8. Remuneration to K Sriram: ₹12,00,000

9. Purchase of cement from Sri Chakrament Ltd (entity with significant influence): ₹4,68,592

Cash Flow Statement (6 Months Ended 30/09/2026)

  • Cash Flow from Operating Activities: ₹92.79 lakh
  • Cash Flow from Investing Activities: (₹15.53) lakh (primarily fixed asset purchases)
  • Cash Flow from Financing Activities: (₹78.69) lakh (including loan repayments and interest payments)
  • Net Decrease in Cash: (₹1.43) lakh
  • Cash and Cash Equivalents at period end: ₹3.85 lakh

Notes to Financial Results

1. The results were reviewed by the Audit Committee and approved by the Board of Directors on 12.11.2026

2. Previous period figures have been reclassified/rearranged/regrouped as per SEBI's revised format

3. Financial results are prepared in accordance with Indian Accounting Standards (Ind AS)