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CIN: L17309GJ2017PLC098117 November 6, 2026 To, To, BSE Limited, National Stock Exchange of India Limited, Phiroze Jeejeebhoy Towers, Exchange Plaza, Plot No. C/1, G Block, Dalal Street, Mumbai 400 001 Bandra - Kurla Complex, Bandra (East), Mumbai 400 051 BSE Scrip Code: 544448 NSE Symbol: PASHUPATI Sub.: Outcome of 7th (07/2026-27) Board Meeting under Regulation 30 and Submission of Financial Results under Regulation 33 of SEBI (LODR) Regulations, 2015 Dear Sir/Ma’am, Pursuant to Regulation 30 and Regulation 33 and other applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that the Board of Directors of the Company, at its meeting held on Friday, November 6, 2026, which commenced at 12:15 P.M. and concluded at 1:35 P.M., has inter alia transacted the following business; 1. Considered and approved the Un-Audited standalone and consolidated financial results of the Company for the quarter and half year ended on 30th September, 2026. 2. Declared an Interim Dividend for the Financial Year 2026-27 at the rate of ₹0.02/- per equity share on the face value of ₹1/- each, aggregating to 2% of the paid-up equity share capital of the Company. Further, pursuant to Regulation 42 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Board has fixed Monday, November 23, 2026, as the Record Date for determining the eligibility of shareholders entitled to receive the Interim Dividend for the Financial Year 2026-27. The Interim Dividend shall be paid on or before December 5, 2026. Further, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we enclose herewith the Un-audited Standalone and Consolidated Financial Results of the Company for the quarter and half year ended September 30, 2026, along with the Limited Review Reports issued by the Statutory Auditors thereon. The above information shall also be made available on the Company’s website at www.pashupaticotspin.com. You are requested to take the same on your record. Thanking You, Yours faithfully, For, Pashupati Cotspin Limited Saurin Jagadishbhai Parikh Managing Director DIN: 02136530 P ASHUP ATI COTSPIN LIMITED (CI:\':LI 7309GJ2017PLC0981I7) ( Regd. Office:-Land Sun'ey :\'o. 919/1, 919/2, Balasar, Kadi-Detroj Road, Kadi, Mehsana - 382715, Gujarat, India) E-mail id: cs@pashupaticotspin.com website:www.pashupaticotspin.com Statement of Standalone Financial Results for the Quarter and Half Year Ended 30th September, 2026 (Rs. in Lakhs cxcc11t 11er equity share data) QL\RTER ENDED HALF YEAR ENDED YEAR E:\'DED 30-09-26 30-06-26 30-09-25 30-09-26 30-09-25 31-03-26 Particulars (l-naudited) (l-naudited) (l'naudited) (l'naudited) (l'naudited) (Audited) I Revenue from operations 16,946.57 12.210.78 24,18-UI 29, 157.35 34. 793.07 65,589.22 II Other Income 223.84 283.89 198.72 507.73 609.43 999.25 III Total Income (1+11) 17,170.41 12,494.67 24,383.33 29,665.08 35,402.50 66,588.47 IY Expenses (a) Cost of Material Consumed 7,017.96 8,063.94 6,974.63 15,081.90 14,463.02 36,310.85 (b) Purchase of Stock-in-Trade 7.210.21 2.541.22 14.392.18 9. 751.43 16, 175.10 21,496.44 Changes in inventories of finished goods,stock (c) 484.81 (932.69) 697.28 (447.88) 550.57 281.91 in trade and work-in-progress (d) Employee Benefits Expenses 465.40 427.43 477.84 892.83 889.97 1,775.65 (e) Finance Costs 317.56 285.07 241.73 602.63 571.18 1,059.42 (t) Depreciation and amortization expenses 220.55 218.73 220.59 439.28 440.78 877.21 (g) Other expenses 776.65 936.51 792.92 1,713.16 1,448.12 3,279.84 Total expenses (IV) 16,493.14 11,540.21 23,797.17 28,033.35 34,538.74 65,081.32 v Profit before exceptional items and tax 677.27 954.46 586.16 1,631.73 863.76 1,507.15 (III-IV) VI Exceptional Items - - - - VII Profit Before Tax(\' -VI) 677.27 954.46 586.16 1,631.73 863.76 1,507.15 VIII Tax expense : (a) Current Tax 163.43 251.25 152.24 414.68 164.74 264.07 (b) Short/( Excess) prOl·ision of income tax for - 1.82 - 1.82 - - Earlier Years (c) Deterred Tax 3.95 (23. I 0) 29.48 (19.15) 91.55 204.20 Total Tax Expenses (\'Ill) 167.38 229.97 181.72 397.35 256.29 468.27 IX Net Profit for the period/Year (VIl-\'III) 509.89 724.49 404.44 1,234.38 607.47 1,038.88 Other Comprehensive Income/(Expense) Items that will not be reclassified to profit or loss a) Remeasurements gain/( loss) on defined 4.81 4.81 (13.37) 9.62 (26.74) 19.25 benefit plans Income Tax relating to above ( 1.21) ( 1.21) 3.36 (2.42) 6.72 (4.84) x Total Other comprehensive income/(Expense) for 3.60 3.60 (10.01) 7.20 (20.02) 14.41 the quarter/period Total comprehensive income for the Period/Year Xl 513.49 728.09 394.43 1,241.58 587.45 1,053.29 (TX+ X) Paid up equity share capital (face value of Rs. I per XII 1,578.40 1,578.40 1,578.40 1,578.40 1,578.40 1,578.40 share) (Reier Note No 6) Xlll Other Equity 14,831.85 XIV Earnings Per Share( not annualised): Basic (Rd'er Note No.6) 0.32 0.46 0.26 0.78 0.38 0.66 Diluted 0.32 0.46 0.26 0.78 0.38 0.66 P ASHUP A TI COTSPIN LIMITED (CIN: LI 7309GJ2017PLC098117) ( Rcgd. Office:-Land Survey No. 919/1, 919/2, Salasar, Kadi-Detroj Road, Kadi, i\lchsana - 382715, Gujarat, E-mail id: cs@pashupaticotspin.com website:www.pashupaticotspin.com Standalone Statement of Assets and Liabilities as at 30th September, 2026 (Rs. In Lakhs) As at 30'" September, 2026 As at 31'1 March, 2026 Particulars (l.naudited) (Audited) ASSETS NO:\-Cl'RRENT ASSETS (al Property. Plant and Equipment 11,531.72 11.954. 74 (b) Right-Ot~Use Assets 76.63 78.41 (c) Capital Work in Progress - 13.85 (d) Financial Assets (i) Investments 205.98 218.48 (ii) Other Financial Assets 52.33 68.58 (e) Other Non Current Assets 450.00 623.91 12,316.66 12,957.97 Cl;RRENT ASSETS (a) Inventories 5.410.96 4.902.47 (b) Fin•mcial Assets (i) lm·estments 2.819.09 3,838.66 (ii) Trade Receivables 3,44036 4.860.66 (iii) Cash and Cash Equivalents 1.78 168.35 (iv) Bank balances other than (iii) abon: 110.67 75.29 (v) Other Financial Assets 759. 73 836.33 ( c) Current Tax Assets - 115.01 ( d) Other Current Assets 6,273.98 1.967.13 18,816.57 16,763.90 TOTAL ASSETS 31,133.23 29,721.87 EQUTY AND LIABILITIES EQlllTY (a) Equity Share Capital 1,578.40 1.578.40 (b) Other Equity 15.994 51 14.831.85 17,572.91 16,-H0.25 LIABILITIES NON-Cl'RRENT LIABILITIES (a) Financial Liabilities (i) Borrowings 3,392.72 3.676.80 (ii) Lease Liabilities 90.21 90.18 ( b) Provisions 251.17 230.05 (c) Deterred Tax Liabilities (Net) 1,477.80 1,494.52 5,211.90 5,491.55 Ct:RRENT LIABILITIES (a) Financial Liabilities (i) Borrowings 5,193.49 5,418.95 (ii) Trade Payables -Dues to Micro & Small Enterprises 44.53 4.41 -Dues to other than Micro and small enterprises 1,436.51 1.492.89 (iii) Other Financial Liabilities 141.82 143.95 (b) Other Current Liabilities 939.47 320.85 (c) Provisions 211.77 174.95 (d) Current Tax Liabilities 380.83 264 07 8,348..t2 7,820.07 TOTAL EQUTY & LIABILITIES 31,133.23 29,721.87 PASHUPA TI COTS PIN LIMITED (CIN:LI 7309GJ2017PLC0981I7) ( Regel. Office:-Land Survey No. 91911, 919/2, Balasar, Kacli-Detroj Road, Kadi, Mehsana - 382715, Gujarat, India) E-mail id: cs@pashupaticotspin.com website:www.pashupaticotspin.com Standalone Statement of Cash Flow for the Half Year Ended 30th September, 2026 (Rs. in Lakhs) Half Year Ended Particulars 30.09.2026 30.09.2025 (Unaudited) ( U nauclitecl) A. Cash Flow from Operating Activities Profit Before Tax 1,631.73 863.76 Adjustments for Depreciation and Amortisation Expenses 439.28 440.78 Finance Cost 598.35 566.91 Profit on sale of property. plant & equipment - ( 1.65) Loss from Partnership firm 2.92 112.95 Interest & Dividend Income (267.17) (329.07) Interest on Lease Liabilities 4.28 4.26 Financial guarantee income (10.26) (32. I 2) Excepted Credit Loss 5.76 2.66 Total 773.16 764.72 Operating Profit Before Working Capital Changes 2,404.89 1,628.48 Working Capital Changes Adjustments for (Increase)/Decrease in trade and other receivables 1.4 [Showing first 8,000 characters — download PDF for full document]