AANANDALAKSHMI SPINNING MILLS LTD. — Quarter and year ended March 31, 2026
The following tables are extracted from the provided quarterly results document (amounts in ₹ lakhs unless otherwise stated).
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| (a) Property, Plant and Equipment | 2.00 | 2.72 |
| (b) Investment property | 157.03 | 165.70 |
| (c) Financial Assets | ||
| Other financial assets | 8.18 | 3.63 |
| Total non-current assets | 167.21 | 172.05 |
| Current assets | ||
| (a) Inventories | 179.42 | 194.26 |
| (b) Financial Assets | ||
| (i) Trade receivables | 20.96 | 30.56 |
| (ii) Cash and cash equivalents | 2.38 | 20.12 |
| (iii) Others financial assets | 66.79 | 346.38 |
| (c) Current Tax Assets (Net) | 6.28 | 9.83 |
| (d) Other current assets | 29.18 | 20.83 |
| Total current assets | 305.01 | 621.98 |
| TOTAL ASSETS | 472.22 | 794.03 |
| EQUITY & LIABILITIES | ||
| Equity | ||
| (a) Equity Share capital | 349.93 | 349.93 |
| (b) Other Equity | (2,184.37) | (1,885.26) |
| Total equity | (1,834.44) | (1,535.33) |
| Liabilities | ||
| Non-current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | – | 131.03 |
| (ii) Other financial liabilities | – | 214.47 |
| Total non-current liabilities | – | 345.50 |
| Current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 1,139.59 | 1,197.28 |
| (ii) Trade payables | ||
| a) Total outstanding dues of micro enterprises and small enterprises | 14.72 | 15.30 |
| b) Total outstanding dues of creditors other than micro enterprises and small enterprises | 167.68 | 186.04 |
| (iii) Other financial liabilities | 362.75 | 134.03 |
| (b) Other current liabilities | 621.92 | 450.66 |
| (c) Provisions | – | 0.55 |
| Total current liabilities | 2,306.66 | 1,983.86 |
| TOTAL EQUITY AND LIABILITIES | 472.22 | 794.03 |
| Sl.No. | Particulars | Quarter Ended 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | 31.03.2025 (Audited) | Year Ended 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| I. | Revenue from operations | 64.12 | 31.49 | 147.11 | 203.29 | 254.14 |
| II. | Other income | 0.37 | 44.78 | 149.89 | 45.96 | 177.63 |
| III. | Total Income (I+II) | 64.49 | 76.27 | 297.00 | 249.25 | 431.77 |
| IV. | Expenses | |||||
| Cost of plots sold | – | – | 5.51 | 8.43 | 15.99 | |
| Trading Goods Purchased (Cotton Lint) | – | – | – | – | – | |
| Change in inventories of finished goods, stock in trade and Work in Progress | – | 0.35 | 0.71 | 6.40 | 0.71 | |
| Employee benefit Expenses | 5.41 | 5.41 | 0.57 | 22.62 | 26.12 | |
| Finance costs | 0.08 | 0.17 | 0.06 | 0.28 | 0.26 | |
| Depreciation and amortisation expenses | 2.20 | 2.24 | 2.56 | 8.89 | 10.59 | |
| Other expenses | 9.05 | 7.95 | 16.24 | 34.41 | 39.98 | |
| Total Expenses (IV) | 16.74 | 16.12 | 25.65 | 81.03 | 93.65 | |
| V. | Profit/ (Loss) from Continuing Operations before exceptional items and tax (III-IV) | 47.75 | 60.15 | 271.41 | 168.22 | 338.12 |
| Add: Exceptional Income | – | – | – | – | – | |
| VI. | Profit/ (Loss) from Continuing Operations before tax | 47.75 | 60.15 | 271.41 | 168.22 | 338.12 |
| VII. | Tax expense: | |||||
| Current tax | – | – | – | – | – | |
| MAT Credit Entitlement | – | – | – | – | – | |
| Tax Related to earlier years | 3.07 | – | – | 3.07 | – | |
| Deferred tax | – | – | – | – | – | |
| VIII. | Profit/(Loss) from Continuing operations | 44.68 | 60.15 | 271.41 | 165.15 | 338.12 |
| IX. | Profit/(Loss) from Discontinued Operations before exceptional items and tax | (15.73) | (28.45) | 70.87 | (100.38) | (27.72) |
| Add: Exceptional Income | – | (157.55) | – | (363.88) | – | |
| Less: Tax Expense on Dis Continued operations | – | – | 1.80 | – | 1.80 | |
| X. | Profit/(Loss) from Dis Continued operations | (15.73) | (186.00) | 69.07 | (464.26) | (29.52) |
| XII. | Profit / (Loss) for the period (VIII+X) | 28.95 | (125.85) | 340.48 | (299.11) | 308.60 |
| XIII. | Other Comprehensive Income | |||||
| (i) Items that will be reclassified to the profit or loss | – | – | – | – | – | |
| (ii) Income tax on items that will be reclassified to the profit or loss | – | – | – | – | – | |
| (i) Items that will not be reclassified to the profit or loss | ||||||
| a) Remeasurement of Defined employee benefit plans | – | – | – | – | – | |
| (ii) Income tax on items that will not be reclassified to the profit or loss | – | – | – | – | – | |
| XIV. | Total Other Comprehensive Income (net of taxes) | – | – | – | – | – |
| XV. | Total Comprehensive Income | 28.95 | (125.85) | 340.48 | (299.11) | 308.60 |
| XVI. | Earnings per Equity Share (of face value of ₹10 each) (not annualised except for the year-end) (in ₹) | |||||
| Continuing Operations Basic and Diluted | 1.28 | 1.72 | 7.76 | 4.72 | 9.66 | |
| XVII. | Discontinued Operations Basic and Diluted | (0.45) | (5.32) | 1.97 | (13.27) | (0.84) |
| XVIII. | Continuing and discontinued Operations Basic and Diluted | 0.83 | (3.60) | 9.73 | (8.55) | 8.82 |
| XIX. | Paid up Equity Share Capital (Equity Shares of face value of ₹10 each) | 349.93 | 349.93 | 349.93 | 349.93 | 349.93 |
| XX. | Total Reserves excluding Revaluation Reserves | (2,184.37) | (1,885.26) |
| Sl.No. | Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|---|
| I. | Cash flow from operating activities: | ||
| Profit before tax | (296.04) | 310.40 | |
| (296.04) | |||
| 310.40 | |||
| Adjustment for non-cash transactions: | |||
| Depreciation and amortization expenses | 8.89 | 10.59 | |
| Assets Discarded | 1.27 | – | |
| (Profit) / Loss on sale of fixed assets | – | (0.58) | |
| Bad debts Written Off / Recovered (Net) | 188.22 | 21.16 | |
| Credit balances written back | (20.81) | (90.79) | |
| Impairment loss on assets held for sale | 3.77 | – | |
| Reversal of Impairment loss | (0.24) | – | |
| (114.94) | |||
| 250.78 | |||
| Adjustment for investing and financing activities: | |||
| Interest paid on borrowings | 82.87 | 84.15 | |
| 82.87 | |||
| 84.15 | |||
| Adjustment for changes in working capital: | |||
| Decrease / (increase) in inventories | 14.84 | (76.59) | |
| Decrease / (increase) in trade receivables | (222.63) | 252.29 | |
| Decrease / (increase) in Other Non current financial assets | (4.55) | 21.96 | |
| Decrease / (increase) in other current financial assets | 323.61 | 301.70 | |
| Decrease / (increase) in other current assets | (12.35) | 5.40 | |
| (Decrease) /Increase in trade payables | 1.87 | 0.29 | |
| (Decrease) /Increase in other current financial liabilities | 228.72 | (74.97) | |
| (Decrease) /Increase in other current liabilities | 171.26 | (74.46) | |
| (Decrease) /Increase in other non – current liabilities | (214.47) | – | |
| (Decrease) /Increase in short term provisions | (0.55) | (13.92) | |
| 285.73 | |||
| 341.70 | |||
| Cash generated from operations | 253.65 | 676.63 | |
| Less: Direct taxes paid (net of refunds) | 0.48 | 15.84 | |
| Net cash flow from operating activities (I) | 254.13 | 692.47 | |
| II. | Cash flows from investing activities | ||
| Purchase of fixed assets | (0.30) | – | |
| Proceeds from Sale of fixed assets | 0.03 | 2.01 | |
| Net cash flow from/ (used in) investing activities (II) | (0.27) | 2.01 | |
| III. | Cash flows from financing activities | ||
| Interest paid for the year | (82.87) | (19.57) | |
| Proceeds from Loans and Borrowings | 70.79 | 27.03 | |
| Repayments of Loans and borrowings | (259.53) | (687.41) | |
| Net cash flow (used in) financing activities (III) | (271.60) | (679.95) | |
| IV. | Net (decrease)/increase in cash and cash equivalents (I + II + III) | (17.74) | 14.53 |
| Cash and cash equivalents at the beginning of the year | 20.12 | 5.59 | |
| V. | Cash and cash equivalents at the end of the year | 2.38 | 20.12 |
| VI. | Components of cash and cash equivalents: | ||
| Cash on Hand | 0.71 | 3.51 | |
| With banks: | |||
| – On Current Accounts | 1.67 | 16.61 | |
| Total cash and cash equivalents | 2.38 | 20.12 |
| I. | Sl. No. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
|---|---|---|---|---|
| 1 | Turnover / Total income | 270.31 | 270.31 | |
| 2 | Total Expenditure | 566.35 | 569.65 | |
| 3 | Net Profit/(Loss) | (299.11) | (302.41) | |
| 4 | Earnings Per Share | (8.55) | (8.64) | |
| 5 | Total Assets | 472.22 | 472.22 | |
| 6 | Total Liabilities | 2306.66 | 2327.64 | |
| 7 | Net Worth | (1,834.44) | (1,853.53) | |
| 8 | Any other financial item(s) (as felt appropriate by the management) | NA | NA |
| Particulars | Amount in ₹ Lakhs | ||||
|---|---|---|---|---|---|
| Period ended | Year ended | ||||
| 31.03.2026 | 31.12.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 | |
| Income: | |||||
| Revenue from operations | — | — | — | — | — |
| Other income | 21.06 | 4.88 | 90.79 | 21.06 | 91.29 |
| Total | 21.06 | 4.88 | 90.79 | 21.06 | 91.29 |
| Expenditure: | |||||
| Finance Costs | 82.87 | 62.89 | 21.79 | 82.87 | 90.96 |
| Depreciation and amortisation | — | — | — | — | — |
| Other expenses | 38.57 | 26.63 | (1.87) | 38.57 | 28.05 |
| Total | 121.44 | 89.52 | 19.92 | 121.44 | 119.01 |
| Profit /(Loss) for period /year before Tax | (100.38) | (84.64) | 70.87 | (100.38) | (27.72) |
| Exceptional items (refer note 6) | (363.88) | (363.88) | — | (363.88) | |
| Profit /(Loss) after exceptional items for period /year before Tax | (464.26) | (448.52) | — | (464.26) | |
| Tax Expenses | — | — | (1.80) | — | (1.80) |
| Profit /(Loss) for period /year after tax | (464.26) | (448.52) | 69.07 | (464.25) | (29.52) |