INDO COTSPIN LIMITED — Quarter/Yearly ended 31st March, 2026
| Sr. No. | Particular | Quarter Ended 31/12/2025 Unaudited | Quarter Ended 31/03/2026 Audited | Quarter Ended 31/03/2025 Audited | Year ended 31/03/2025 Audited | Year ended 31/03/2026 Audited |
|---|---|---|---|---|---|---|
| 1 | Revenue from Operations | 1,014.18 | 596.58 | 635.00 | 2,493.82 | 2,461.23 |
| 2 | Other Income | 0.05 | 0.12 | -0.89 | 34.60 | 0.62 |
| 3 | Total Revenue (1+2) | 1,014.23 | 596.70 | 634.11 | 2,528.42 | 2,461.85 |
| 4 | Expenses | |||||
| (a) Cost of Materials consumed | 791.41 | 426.00 | 403.69 | 1,195.00 | 1,602.93 | |
| (b) Purchase of Stock-in-Trade | 54.14 | 11.21 | 99.14 | 936.16 | 521.43 | |
| (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | 51.71 | 78.19 | 30.13 | 16.62 | (6.98) | |
| (d) Employee benefits expense | 15.75 | 35.17 | 17.20 | 49.70 | 61.64 | |
| (e) Finance Cost | 3.06 | 1.40 | 0.05 | 0.58 | 5.75 | |
| (f) Depreciation and amortisation expense | 11.80 | 13.00 | 13.71 | 55.55 | 48.50 | |
| (g) Other expenses | 84.76 | 34.50 | 68.34 | 218.73 | 227.44 | |
| Total Expenses | 1,012.63 | 599.47 | 632.26 | 2,472.34 | 2,460.71 | |
| 5 | Profit / (Loss) before exceptional items and Tax (3-4) | 1.60 | (2.77) | 1.85 | 56.08 | 1.14 |
| 6 | Exceptional items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 7 | Profit / (Loss) before Tax (5 – 6) | 1.60 | (2.77) | 1.85 | 56.08 | 1.14 |
| 8 | Tax Expense: | |||||
| a) Current Tax | 0.35 | 1.52 | 0.48 | 14.67 | 2.28 | |
| b) Deferred Tax | 0.57 | (1.45) | 2.22 | 1.36 | (0.27) | |
| 9 | Profit / (Loss) for the period from Continuing operations | 0.68 | (2.84) | (0.85) | 40.05 | (0.87) |
| 10 | Profit / (Loss) for the period from Discontinued operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 11 | Tax Expense of Discontinued operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 12 | Profit / (Loss) for the period from Discontinued operations (After Tax) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 13 | Profit / (Loss) for the period (After Tax) | 0.68 | (2.84) | (0.85) | 40.05 | (0.87) |
| 14 | Other Comprehensive Income A) (i) Items that will not be reclassified to profit or loss (ii) Income Tax relating to item that will not be re-classified to profit or loss B) A) (i) Items that will be reclassified to profit or loss (ii) Income Tax relating to item that will be re-classified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 15 | Total Comprehensive income for the period (13+14) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Particular | Quarter Ended 31/12/2025 | Quarter Ended 31/03/2026 | Quarter Ended 31/03/2025 | Year ended 31/03/2025 | Year ended 31/03/2026 |
|---|---|---|---|---|---|
| Details of equity share capital | 1,000.00 | 1,000.00 | 1,000.00 | 1,000.00 | 1,000.00 |
| Paid-up equity share capital | 714.08 | 714.08 | 714.08 | 714.08 | 714.08 |
| Face value of equity share capital | 10.00 | 10.00 | 10.00 | 10.00 | 10.00 |
| Particular | Quarter Ended 31/12/2025 | Quarter Ended 31/03/2026 | Quarter Ended 31/03/2025 | Year ended 31/03/2025 | Year ended 31/03/2026 |
|---|---|---|---|---|---|
| EPS (For continuing operations) (a) Basic | 0.00 | 0.00 | 0.00 | 0.58 | 0.00 |
| EPS (For continuing operations) (b) Diluted | 0.00 | 0.00 | 0.00 | 0.58 | 0.00 |
| EPS (For Discontinuing operations) (a) Basic | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| EPS (For Discontinuing operations) (b) Diluted | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| EPS (For Discontinuing & Continuing operations) (a) Basic | 0.00 | 0.00 | 0.00 | 0.58 | 0.00 |
| EPS (For Discontinuing & Continuing operations) (b) Diluted | 0.00 | 0.00 | 0.00 | 0.58 | 0.00 |
| PARTICULARS | AS AT CURRENT YEAR ENDED 31.03.2026 (AUDITED) | AS AT PREVIOUS YEAR ENDED 31.03.2025 (AUDITED) |
|---|---|---|
| A ASSETS | ||
| 1 NON-CURRENT ASSETS | ||
| (a) Property, Plant and Equipment | 588.10 | 257.54 |
| (b) Capital Work in Progress | 0.0 | 0.0 |
| (c) Other Tangible Assets | 0.00 | 0.00 |
| (d) Financial Assets | ||
| (i) Investments | 0.00 | 2.31 |
| (ii) Other Financials Assets | 6.14 | 6.14 |
| (e) Deferred Tax Assets (Net) | 17.43 | 17.17 |
| (f) Non-Current Tax Assets (Net) | 0.00 | 0.00 |
| (g) Other Non-Current Assets | 0.00 | 0.00 |
| Total Non-Current Assets | 611.67 | 283.16 |
| 2 CURRENT ASSETS | ||
| (a) Inventories | 78.13 | 119.74 |
| (b) Financial Assets | ||
| (i) Investments | 83.36 | 69.22 |
| (ii) Trade Receivables | 196.76 | 127.98 |
| (iii) Cash and Cash Equivalents | 4.56 | 5.26 |
| (iv) Bank Balance other than above | 80.23 | 101.56 |
| (v) Loans | 0.00 | 0.00 |
| (vi) Other Financials Assets | 83.49 | 67.27 |
| (c) Other Current Assets | 0.11 | 0.00 |
| Total Current Assets | 526.64 | 491.03 |
| TOTAL ASSETS | 1138.31 | 774.19 |
| EQUITY AND LIABILITIES | ||
| 1 EQUITY | ||
| (a) Equity Share Capital | 10.13 | 11.00 |
| (b) Other Equity | ||
| Total Equity | 724.21 | 725.08 |
| 2 NON-CURRENT LIABILITIES | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 68.03 | 1.88 |
| (b) Provisions | – | 1.15 |
| (c) Deferred Tax Liabilities (Net) | 0.00 | 0.00 |
| (e) Other non-current assets | 0.00 | 0.00 |
| Total Non-Current Liabilities | 68.03 | 3.03 |
| 3 CURRENT LIABILITIES | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 0.00 | 0.00 |
| (ii) Trade Payables | 340.11 | 26.54 |
| (iii) Other Financial Liabilities (other than those specified in item c) | 0.00 | 0.00 |
| (b) Other Current Liabilities | 2.28 | 5.14 |
| (c) Provisions | 0.00 | 0.00 |
| (d) Current tax Liabilities (Net) | 3.68 | 14.40 |
| Total Current Liabilities | 346.07 | 46.08 |
| TOTAL EQUITY AND LIABILITIES | 1138.31 | 774.19 |
| PARTICULARS | Year Ended 31.03.2026 | Year Ended 31.03.2025 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit / (Loss) after extraordinary items and tax | (0.87) | 40.05 |
| Add: Depreciation | 48.50 | 55.55 |
| Financial Cost | 5.75 | 0.58 |
| Provision for Current Taxation | 2.14 | 14.40 |
| Provision for Term Loan | 1.54 | – |
| Provision for Previous Year Taxation | 0.14 | 0.27 |
| Provision For Gratuity | – | 1.15 |
| Loss on Sale of Fixed Assets | 1.74 | 0.50 |
| Deferred Tax Liability | (0.27) | 1.36 |
| 58.67 | 113.87 | |
| Less: Profit on sale of Fixed Assets | – | – |
| Less: Profit/Interest on Mutual Funds/Shares/Vehicles | 0.06 | 4.08 |
| Less: Interest on FDR | 0.01 | 5.71 |
| Less: Dividend Received | 0.09 | 0.06 |
| Less: Gratuity Paid | – | 10.62 |
| Operating Profit before working capital changes | 58.51 | 93.40 |
| Less: Increase/(Decrease) in Current Assets | ||
| – Inventories | (41.61) | 20.31 |
| – Trade receivables | 68.79 | 69.90 |
| – Short-term loans and advances | 16.22 | 14.68 |
| – Other current assets | 0.11 | – |
| Add: Increase/(Decrease) in Current Liabilities | ||
| – Trade payables | 313.57 | (59.27) |
| – Other current liabilities | (2.86) | 0.60 |
| Operating Profit After Working Capital Changes | 325.71 | (70.16) |
| Less: Net income tax (paid) / refunds | 12.14 | 6.01 |
| Previous Year Expenses | 0.14 | 0.27 |
| Net Cash from Operating Activities | 313.43 | (76.44) |
| B. CASH FROM INVESTING ACTIVITIES | ||
| Purchase of Poplar Plants | – | (0.10) |
| Sale of Plant & Machinery | 10.50 | – |
| Sale of Vehicle | 0.70 | – |
| Sale of Battery | 2.40 | – |
| Interest on FDR | – | 5.71 |
| Purchase of Mutual Funds | – | (5.61) |
| Sale of Mutual Funds | – | 15.00 |
| Sale of Shares | – | 3.25 |
| Purchase of shares | (14.13) | (5.77) |
| Purchase of Furniture | (0.94) | (1.39) |
| Purchase of Office Equipment | (2.09) | (0.16) |
| Purchase of Plant & Machinery | (33.11) | – |
| Investment in Building | (289.79) | – |
| Purchase of Solar Panel | (66.10) | – |
| Purchase of Computer | (2.31) | (0.05) |
| Investment in Indo Truly Trade Private Limited | (1.01) | (1.00) |
| Net Cash from Investing Activities | (395.87) | 9.89 |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Proceeds from Share Capital | – | – |
| Net Cash from Financing Activities | – | – |
| Proceeds from Loan | 66.16 | – |
| Net Proceeds from Working Capital Loan | – | – |
| Less: Repayment of Loans | – | 3.54 |
| Less: Financial Charges | 5.75 | 0.58 |
| Net Cash Flow from Financing Activities | 60.41 | (4.12) |
| Net increase in Cash & Cash Equivalents | (22.02) | (70.67) |
| Cash & Cash Equivalents at the Beginning of the Year | 106.82 | 177.48 |
| Cash & Cash Equivalents at the End of the Year | 84.79 | 106.82 |