Disclosure of Unaudited Standalone Financial results for quarter ended 30.06.2026 along with Independent Auditor''s Limited Review Report

Ref.: KSML/CS/019/2026-27 Date: 12-08-2026 BSE Limited Floor 25, P.J. Towers, Dalal Street, Mumbai 400 001 Dear Sir, Sub.: Enclosure of Unaudited Standalone Financial Results of the Company for the first quarter ended 30.06.2026 along with Independent Auditor's Limited Review Report ------------------------------------------------------------------------------------------------------------------ Pursuant to regulation 33 of SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015 we herewith enclosed Unaudited Standalone Financial Results for the quarter ended 30.06.2026 [which have duly reviewed and recommended by the Audit Committee and duly approved by the Board of Directors at their meeting held on today 12.08.2026], along with Independent Auditor's Limited Review Report. Board Meeting Date & Start Time: 12.08.2026 at 11.30 a.m. Board Meeting Date & End Time: 12.08.2026 at 1.30 p.m. Please take the same for your records. Thanking you, Yours faithfully, For Kandagiri Spinning Mills Limited J. Asifa Company Secretary Encl: As above SSAL & ASSOCIATES Chartered Accountants Independent Auditor's Limited Review Report on Standalone quarterly ended Unaudited Financial Results of the company pursuant to Regulation 33 of the SEBI (Listing obligations and Disclosure Requirements) Regulations, 2015 as amended Review Report to The Board Directors of KANDAGIRI SPINNING MILLS LIMITED 1, We have reviewed the accompanying statement of Standalone Unaudited Financial Results of KANDAGIRI SPINNING MILLS LIMITED (‘the company'), for the quarter ended June 30, 2026 (the "financial results") which are included in the accompanying, “statement of Standalone Unaudited Financial Results for the quarter ended June 30, 2026” (the "statement"). The Statement has been prepared by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended from time to time (‘the Listing Regulations') which has been initialled by us for identification purposes. This Statement which is the responsibility of the Company's Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under section 133 of the companies Act, 2013 read with relevant rules issued thereunder, and other accounting principles generally accepted in India Our responsibility is to express a conclusion on the Statement based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 'Review of Interim Financial information Performed by the Independent Auditor of the Entity', issued by the Institute of Chartered Accountants of India. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of Company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit' We have not performed an audit and, accordingly, we do not express an audit opinion. SSAL & ASSOCIATES 'Np1a Chartered Accountants 4. Basis of Qualified Opinion The company incurred a loss before tax of Rs.65.86 lakhs during the quarters ended June 30, 2026. There has also been an erosion of net worth as on June 30, 2026. Though the company is continued to do yarn trading business, the company still is incurring losses. We are of the opinion that these factors indicate existence of material uncertainty in the company's ability to continue as a going concern, The attached financial statements do not include any adjustments that might result had the above uncertainties been known. Management has represented in this regard that there are no further adjustments to be made in the carrying values/financial statements even if the Going Concern Concept is not adopted. 5. Qualified Conclusiofi Based on our review conducted as in clause 3 above, except for the effect of matters as mentioned in para 4 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards (Ind AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued there under and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, as amended from time to time, including the manner in which it is to be disclosed, or that it contains any material misstatement. Place: Salem For SS A L & Associates Date : 12.08.2026 Chartered Accountants FRN. 0216215 CA Soundarya R Membership No.226944 UDIN: 2 ¢ ZLeqL\LLf WYDHTR 6l0o® Nagar Aruopukottai Main KANDAGIRI SPINNING MILLS LIMITED (CIN : L171117TZ1976PLC000763) Regd. Office : Mill Premises, Udayapatti (P.0.), Salem 636 140 e-mail : sales@kandagirimills.com; website : www.kandagirimills.com STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 SNo. |Particulars Rs. Lakhs| arter Ended Year Ended 30.06.2026 [31.03.2026 |30.06.2025 |31.03.2026 [ OR te hv ee rn u ie cf or mo em operations Unaudit 15e .d |Audited 49 .18] __|Unaud 6i 2te .d |Audite 1d 8 1.59) 0.04 38.9 0.04] 38.94 1 Il1 V| |T Eo xt pa el i sn ec ome (I+I1) 15.76 88.08 62.19 220.53 EC FC imho ns pa at ln ogo cyf e esm e a i ot n b se e tr i n i n ea v fl e is n tt sc o eo r xin e ps s eu nom sfe e fd i nished goods and work-in- progress 1 55 - .2 47 46 9- .. 25 93 58 6- . .2 95 1 87 60 - .. 90 48 D Oe tp hr ee rc i ea xt pi eo nn ea sn d amortization expense 46 8. .5 51 2 8 17 5. .2 81 5 41 8. .56 96 2 41 17 .. 62 49 Total Expenses 5.88] 4.27 7.61 29.86 VV I| |P Er xo cf eit p/ t i( olo ns as l) ibe tf eo mr se Exceptional item (I1I - 1V) (8 651 .. 86 62 ) 1 (6 753 .. 01 97 | 1 (18 11 8. .80 21 ) (5 34 255 .. 28 92 ) VV II II I{ |P Tr ao xf i Et x/ p(l eo nss s) e b :e fore Tax (VII - VIII) (65.86) (75.09) (118- . 82) (325.- 29) (1) Current tax - for the year (2) Deferred tax - prior year withdrawal -- -= S 5 P Or to hfi et r/ c(L oo ms ps) r ef ho er nt sh ie v epe ir nio cd o mf er om continuing operations (IX - X) (65.- 86) (75.- 0 09)| (118.82) (325.- 2 9)| > ) Items that will not be reclassified to Profit and Loss - - g - Remeasurement of Defined benefits plan (ii) In toc o Pm roe f iT ta ax n r de l La ot si sn g to items that will not be reclassified - - E - (ii i) ) I It n te ocm os Pm t oe fh ia T tt a axw ni l r dl e l Lab ote si snr ge c tl oa s is ti ef mi sed t t ho a tP r wo if li lt b a en rd e cL lo as ss s ified -- -- -- - Total Other comprehensive income - - XI|Total comprehensive income for the Period (IX+X) (65.86) (75.09) (118.82)| (325.29) (Comprising Profit /(Loss) and Other Comprehensive Income for the period) XII|Earnings per equity share of Rs.10/- each (not annualised) XXI II Vl OPa ti hd rU p eB a uEs iqi tu yc i ta yn d Sh d ai rl eu t Ce ad p ital ( Face Value Rs. 10/- each) 3( 81 5. .7 71 5) , 3( 81 5. .9 75 5) | 3( 83 5. .0 78 5) 3( 88 5. .4 75 5) #There are no discontinued operations during the period (1,436.41) Notes D a1 i n. r deT ch Dt ie o s ra cs lb oao stv ue i rt esu n m Ra e eu e qd t ui i it n re g ed mh eS e nt l ta d s n )od na R l e1o g2 un t le h a f tAi iun oga nn u sc ,si ta 2l 02 1r 0e 52s ,6u .l h t aTs sh w e be er l eie m n ir t ce e ov d mi e prw lee v ed i t e eb w dy a bt s yh re te hA q eu u d i Si r tt e a d tC uuo tnm odm rei y rt A t uRe de [Showing first 8,000 characters — download PDF for full document]