BSEResult6d ago · 12 Aug 2026, 05:20 pm
Results for quarter ended 30.06.2026
Pasupati Spinning & Weaving Mills Ltd · 503092
✦ AI Summary▲ PositiveResults
Pasupati Spinning & Weaving Mills Ltd has announced its unaudited financial results for the quarter ended 30th June 2026. The company reported a revenue from operations of Rs. 2,600 lakhs, a profit before tax of Rs. 179 lakhs, and an earnings per share of Rs. 1.68. The results have been considered by the audit committee and the Board of Directors.
Analysis Scores
Earnings Impact8/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk2/10
Liquidity Impact8/10
Market Sentiment9/10
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Pasupati Spinning & Weaving Mills Ltd - 503092 - Results-Financial Results 30/06/2026
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Dated: 12/08/2026
The Secretary,
BSE Limited,
P.J. Tower, Dalal Street,
Mumbai – 400 001
Ref: Scrip Code: 503092 Scrip ID: PASUSPG
Sub:- Submission of Unaudited Financial Results for the quarter ending on 30-06-2026
Dear Sir,
This is to inform you that Board of Directors of the Company has approved the unaudited Financial Results
of the Company for the quarter ended on 30-06-2026 at its meeting duly held on 12-08-2026. A copy of
the same is enclosed for your record.
The above information may be treated as compliance of Regulation 33 of SEBI LODR, 2015.
Kindly take the information on record and oblige.
Thanking you,
For Pasupati Spinning and Weaving Mills Ltd
Ramesh Kumar Jain
Managing Director
DIN: 00575142
Encl:- AA
PASUPATI SPINNING & WEAVING MILLS LIMITED
CIN L74900HR1979PLC009789
Phone no. +91-11-47632200, Email id: cs@pasupaptitextiles.com
Regd. Office : Village Kapriwas (Dharuhera) Distt. Rewari, Haryana - 123106
Head Office : 127-128, Tribhuvan Complex, Ishwar Nagar, Mathura Road, New Delhi 110 065
Rs. in Lacs except EPS
STATEMENT OF STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED 30TH JUNE 2026
Quarter Ended Year Ended
PARTICULARS 30-Jun-26 31-Mar-26 30-Jun-25 31-Mar-26
Reviewed Refer Note 8 Reviewed Audited
I Revenue from Operations 2,600 2,820 2,079 9,934
II Other Income 18 28 83 140
III Total Revenue (I + II) 2 ,618 2 ,848 2 ,162 10,074
IV Expenses :
a. Cost of material consumed 833 697 713 2,868
b. Purchase of Stocks-in-Trade 258 234 8 444
c. Changes in inventories of finished goods work-in-progress and stock-in-trade (125) 142 (51) 91
d. Job work expenses 109 119 99 433
e. Power & Fuel 262 314 293 1,294
f. Consumption of stores, sparees, dyes, chemicals and packing materials 315 324 276 1,198
g. Share of profit/(loss) of joint venture partner(see note 5) (1) (1) - (2)
h. Employees benefits expense 434 441 456 1,838
i. Finance costs 113 104 120 434
j. Depreciation and amortisation expense 62 59 58 237
k. Other expenses 1 79 1 67 1 88 922
Total Expenses (IV) 2,439 2,600 2,160 9,757
V Profit / (Loss) before exceptional items and tax (III-IV) 1 79 2 48 2 3 17
VI Exceptional items - - -
VII Profit / (Loss) before tax (V-VI) 1 79 2 48 2 317
VIII Tax expense:
(a) Current Tax - 42 - 53
(b) Earlier Year's Tax - - - 1
(c) Deffered tax 22 71 1 94
(d) Mat Credit Entitlement - (42) - (53)
IX Profit /(Loss) for the period from continuing operations (VII-VIII) 157 177 1 222
X Profit /(Loss) for the period from discontinued operations - -
XI Tax expenses of discontiuned operations - -
XII Profit /(Loss) from discontinued operations (after tax) (X-XI) - -
XIII Profit /(Loss) for the period (IX+XII) 1 57 1 77 1 222
XIV Other comprehensive income
a1. Items that will not be reclassified to profit or loss (3) 3 4 ( 10)
a2. Income tax relating to items that will not be reclassified to profit or loss 1 - (1) 3
b1. Items that will be reclassified to profit or loss - - - -
b2. Income tax relating to items that will be reclassified to profit or loss - - - -
( 2) 3 3 ( 7)
XV Total other comprehensive income for the period (XIII+XIV) 1 55 1 80 4 215
XVI Paid-up equity share capital of Rs. 10/- each 9 34 9 34 9 34 934
XVII Other Equity as shown in last audited Balance Sheet 2,431
XVIII Earning per share
a) Basic - Rs. 1.68 1.901085758 0.021155035 2.37
b) Diluted - Rs. 1.68 1.901085758 0.021155035 2.37
STATEMENT OF STANDALONE SEGMENTWISE REVENUE, RESULTS AND CAPITAL EMPLOYED
Quarter Ended Year Ended
PARTICULARS 30-Jun-26 31-Mar-26 30-Jun-25 31-Mar-26
Reviewed Refer Note 8 Reviewed Audited
I Segment Revenue
(a) Texiles & Textile Articles 2,385 2,608 2,079 9,330
(b) Logistic & Warehousing Services 215 212 - 604
(c) Unallocated -
Total 2,600 2,820 2,079 9,934
Less: Inter Segment Revenue -
Net sales/Income From Operations 2,600 2,820 2,079 9,934
II Segment Results (Profit)(+)/ Loss (-) before tax and Finance Cost
(a) Texiles & Textile Articles 103 169 145 444
(b) Logistic & Warehousing Services 189 183 (23) 307
(c) Unallocated - - - -
Total 292 352 122 751
Less: (i) Finance Cost 113 104 120 434
(ii) Un-allocable income - - - -
Total Profit Before Tax 179 248 2 317
III Capital Employed
A. Segment Assets
(a) Texiles & Textile Articles 10,249 10,237 10,168 10,237
(b) Logistic & Warehousing Services 232 218 212 218
(c) Unallocated 286 288 261 288
Total 10,767 10,743 10,641 10,743
B. Segment Liabilities
(a) Texiles & Textile Articles 7,029 7,076 7,235 7,076
(b) Logistic & Warehousing Services 166 249 238 249
(c) Unallocated 53 53 14 53
Total 7,248 7,378 7,487 7,378
C. Segment assets – Segment Liabilities
(a) Texiles & Textile Articles 3,220 3,161 2,933 3,161
(b) Logistic & Warehousing Services 66 (31) (26) (31)
(c) Unallocated 233 235 247 235
Total 3,519 3,365 3,154 3,365
Notes:
1 Figures have been regrouped/rearranged wherever considered necessary.
2 The above results have been considered by the audit committee at its meeting held on 12th August 2026 and by the Board of Directors at its meeting held on 12th August 2026.
3 ThisstatementhasbeenpreparedinaccordancewiththeCompanies(IndianAccountingStandard)Rules,2015(lndAS)prescribedunderSection133oftheCompaniesAct,2013readwith
Rule 3 of the Companies (Indian Accounting Standard) Rules, 2015 and Companies (Indian Accounting Standard) Accounting Rules. 2016.
4 Inearlieryears,thecompanyhadreceivedcompensationofRs.61.61lacsonacquisitionofpartofitsfactorylandatDharuhera.RepresentationhasbeenmadebeforeSubDivisionalMagistrate,
Gurgaoncumcompetentauthority(LA)ofNationalHighwayAuthorityofIndiaforpaymentofcompensationatahigherrate.AdditionalcompensationofRs.614.64lacsdemandedinthe
representation will be accounted for as and when received.
5(a) ThecompanyhadenteredintojointventurewithStarCotspinLtd(Star)inrespectofcottonyarnwhichwasgotmanufacturedfromanoutsidepartyonjobworkbasis.Asperthetermsofthe
jointventureagreementdated1.4.2013,theprofitsharingratiobetweenStarandcompanyis75:25.Alltheincomeandexpensesofjointventureoperationswereincludedintheincomeand
expensesofthecompanyasperthetermsofjointventureagreementandamountofshareofprofit(loss)ofSCLhadbeendebited/creditedinexpenses.Theoperationsweretemporarily
suspendedfrom16.08.2016aspremisesofthepartydoingjobworkwassealed.Thecompanyhadinitiatedlegalactionforreleaseofitsmateriallyinginthepremises,whichhasbeendecided
in favour of the company. However, the material was found missing and the company is taking appropriate legal actions to get the material/compensation.
5(b) Thecompany(Pasupati)hadenteredintoanotherjointventureagreementwithStarCotspinLimited(Star)efectivefrom15.03.2022forthepurposeofmanufactuirngandsaleofyarntobe
manufacturedatexistingDharuheraplantofPasupati.Asperterms,theprofitistobesharedbetweenStarandPasupatiin50:50ratioandlossisofStar.Alltheincome,expenses,assetsand
liabilitiesofjointventureoperationsareincludedintheaccountsofPasupatiasperthetermsofjointventureagreementandamountoflosshasbeendebitedtoStar.Howeverduetoadverse
marketconditions,jointventureagreementhasbeenterminatedw.e.f.1stAugust2022.Necessarystepsforrealisationofassetsandpaymentsofliabilitiesappearingonthatdatearebeing
taken.
6 TheGovernmentofIndiahasconsolidated29existinglabourlegislationsintoaunifiedframeworkcomprisingfourlabourcodesviztheCodeonWages,2019,theCodeonSocialSecurity,
2020,theIndustrialRelationsCode,2020,andtheOccupationalSafety,HealthandWorkingConditionsCode,2020(collectivelyreferredtoasthe"Codes").TheCodeshavebeenmade
effective from November 21, 2025. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations.
Theincrementalimpactofthesechanges,assessedbytheCompanyandcertifiedbytheactuaryvaluer,onthebasisoftheinformationavailable,consistentwiththeguidanceprovidedbythe
InstituteofCharteredAccountantsofIndiahasbeenaccountedforinthefinancialyear1.4.2025to31.3.2026.OnceCentral/StateRulesarenotifiedbytheGovernmentonallaspectsofthe
Codes, the Company will evaluate impact, if any, on the measurement of emp
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