Amarjothi Spinning Mills Ltd — Results, 07-08-2025: Result

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Amarjothi House T +91 421 4311600 ; Avamarj dq rj iot hi

157. Ki Road, mill@amarjothi.net -eat601 Spinning Mills Ltd

Tirupur 641601 www.amarjothi.net

Tamil Nadu, India Pareto: +61 424 4526684 Iso 9001 : 2008 | GOTS OE | OEKO TEX CERTIFIED GST : 33AAFCA7082C1Z0

CIN :L17111TZ1987PLC002090

07.08.2025

To

The Listing Department

BSE Limited

PhirozeJeejeebhoy Towers

Dalal Street

Mumbai- 400001

Dear Sirs,

Sub: Outcome of the Board Meeting

In accordance with the provisions of Securities and Exchange Board of India (Listing

Obligations & Disclosure Requirements) Regulations, 2015 (the "Listing Regulations"), we

hereby inform you that the meeting of the Board of Directors of the Company was held

today,i.ethe August 07, 2025. The Board has inter-alia, considered and approved the

following.

1. Unaudited Financial Results (standalone and consolidated) of the Company for the

quarter ended 30" June, 2025. A copy of the same is enclosed along with this

communication. Statutory Auditors of the Company have carried out a limited

review of the said results and a copy of the limited review report is also enclosed.

The certificate under Regulation 33(2)(a) of the SEBI(LODR) Regulations, 2015 is

enclosed herewith.

Arrangements have been made to publish the results in daily newspapers Trinity

Mirror (English) and MakkalKural (Tamil) on 08" August, 2025.

2. Considered and approved the Secretarial Audit Report for the financial year ended

31,03.2025.

3. Considered, approved and adopted the Board of Directors Report for the financial

year ended 31st March, 2025 and all other annexure thereof.

4. Considered and approved the Report on Compliance of Corporate Governance and

Management Discussions and Analysis Report. ‘

5. Considered and approved the Cost Audit Statement and Cost Audit report for the

year ended 31.03.2025.

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Amarjothi House T +91 421 4311600 A\amarj da Fr) jot hi i

457, Kumaran Road, _mill@amarjothi.net Spinning Mills Ltd

Tirupur 641601 www.amarjothi.net

Tarnd Naga, Indie Pax NG: 491 421 428658 Iso 9001 : 2008 | GOTS OE | OEKO TEX CERTIFIED GST : 33AAFCA7082C1Z0

CIN :L17111TZ1987PLC002090

6. Subject to the Approval of Shareholders at the ensuing Annual General Meeting,

approved the re-appointment of Non-Executive Director Sri. Marappan Moorthi

(DIN:06801357) who is liable to retire by rotation

The said Board meeting Commenced at 10.30AM and concluded at 12.35 PM.

Kindly take the same on record.

Thanking You.

Yours faithfully,

For Amarjothi Spinning Mills Limited

MOHANA PRIYA.M

Company Secretary

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Amarjothi House T +91 421 4311600 A\Aamarj Gi F) iot hi &

157, Kumaran Road, _mill@amarjothi.net Spinning Mills Ltd

Tirupur 641601 www.amarjothi.net

Tamil Nadu, Indi + ae Pre Rs 2 at Aa ACOA ISO 9001 : 2008 | GOTS OE | OEKO TEX CERTIFIED

GST : 33AAFCA7082C1Z0

cin0O7208:20257P1co02090

To

The Listing Department

BSE Limited

PhirozeJeejeebhoy Towers

Dalal Street

Mumbai- 400001

Dear Sirs,

Scrip Code: 521097

Subject: Undertaking of Non-applicability of Regulation 32 of SEBI (LODR) Regulations,

2015.

As per Regulation 32 of SEBI ( LODR) Regulations, 2015 Every Listed Company shall submit to

the Stock Exchange the following statement(s) on Quarterly Basis for Public Issue, right

issue, preferential issue etc:-

(a) Indicating deviations, if any, in the use of proceeds from the objects stated in the

offer document or explanatory statement to the notice for the general meeting, as

applicable; .

(b) Indicating category wise variation (capital expenditure, sales and marketing, working

capital etc.) between projected utilisation of funds made by it in its offer document

or explanatory statement the general meeting, as applicable and the actual

utilisation of funds.

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—¢ In view of the aforesaid, |, the undersigned, Mrs. Mohana Priya.M, Company Secretary of

Amarjothi Spinning Mills Limited hereby certify that Compliance of Regulation 32 of SEBI

(LODR) Regulations, 2015 is not applicable to the company as the company has not issued

any share by way of public issue, right issue, preferential issue during the quarter ended on

30" June, 2025.

Thanking you,

Yours faithfully,

For Amarjothi Spinning Mills Limited

MOHANA PRIYA.M

Company Secretary

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MD-CFO CERTIFICATION

To

The Audit Committee / Board of Directors

Amarjothi Sonning Mills Limited .

187, Kumaran Road

Tirupur-6:41604

Sub | Certificate under Regulation 33 (2a) of the SERI {Listing Obligations and

Disclosure Requirements) Regulations, 2015.

We hereby certify that financial results of the Company for the quarter and period

ended 30" June 2025 do not contain any false or misleading statement or figures and

do net omit any material fact which may make the statements or fiqures contained

therein misleading

nA

Managing Director CFO

Date : 07.08.2025

Place; Tirupur

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| AMARJOTHI SPINNING MILLS

LTD.,

| © Regd. Office : 157 KUMARAN

ROAD

| TIRUPUR - 641

601.

| Statement of Stand alone Un-audited Results for the

Quarter ended June 30, 2025.

|

STAND-ALONE

: Corresponding 3

5. No. particulars 3 Months Ended

Lee ome d months ended inthe| Previous year

. 30.06.2025 31.03.2025 previous

year ended 31.03.2025

30.06.2024

(Unaudited) (Audited) (Unaudited) (Audited) (Rupees In Lakhs)

i Income from Operations

| \{a) Revenue from operations 4881.7

5633.73 5960.13 . 21260.84

(b) Other Income a 15.

13. 17.97 138.02

Total Income 4897.3

5646.7! 5978.10 21398.

2 ~=+‘|Expenses

(a) Cost of materials consumed — 2553.53)

2509.31 3809.21 11888.63

(b) Purchases of stock-in-trade 0.00

0.00) 0.00 0.00

(c) Changes in inventories of finished goods, stock-in-trade and

work-in-progress 43.67)

581.80 -154.62| 351.12

| ___|{d) Employee benefit expense

542.95 491.55 489.05) 2002.53

(e) Finance Costs 188.62

176.94 225.58) 785.47

(f) Depreciation and amortisation expense 221.77

195.94 225.19) 843.25

(g) Other expenses 1027.39)

1115.27 979.46 3909.44

(Total expenses 4577.93

5070.81 5573.87 19780,.44

| 3 _ |Profit/(Loss) before exceptional Items & Tax

319.43) 575.95) 404.23 1618.41

4 |Exceptional items

0.00) 0.00 0.00 0.00)

Profit / (Loss) before Tax 319.43

3 575.95 404.23 1618.41

jTax expense

Current Tax 64.85)

100.63 82.07) 284.00

| _[Deferred Tax

0.00 0.00 0.00 230.35

7 \Net Profit/(Loss) for the period from Continuing Operations

254.58} 475.32 322.16 1104.06

8 Extraordinary Items (Net of Tax)

0. 0.00; 0.00) 0.00

9 (Tax Expense of Discontinued Operations

0. 0.00) 0.00 -

10 |Net Profit (Loss) from Discontinued Operation after Tax

0. 0.00) 0.00 0.00

11 [Profit / (Loss) for the period

254.5 475.32! 322.16 1104.06

15 |Other Comprehensive income

0. 0.00; 0.00; 0.00)

16 ‘otal Comprehensive income for the period

254.58} 475.32 322.16 1104.06

17 [Details of Equity Share Capital

Paid up Equity Share Capital

675.00} 675.00; 675.00 675.00

| __|Face Value of Equity Share Capital(Rs.)

10.00 10.00} 10.00 10.00

| 18 _|Reserves Excluding Revaluation Reserve

18297.18

Earnings per share before & After extraordinary Items

a) Basic

3.77] Rs 4.77 16.36

-—" Diluted

3.77 7 4.77 16.36

Notes:

|1. The above unaudited results for the quarter ended 30 June 2025 were reviewed

by the Audit Committee and approved by the Board of Directors in ts

meeting held on 07" August 2025. The above results for the quarter ended 30 June

2025 have been reviewed by Statutory Auditors of the Company in terms 0’

Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations,

2015

2. This statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind-AS) - 34, Interim

Financial Reporting

prescribed under Section 133 of the Companies Act, 2013, read with rule 3 of the

Companies (Indian Accounting Standard) Rules, 2015 and Companies (Indian

Accounting Standard) Accounting Rules, 2016.

3. The Operations of the Company relates to only one Segment namely, yarn manufacturing.

4. Figures of corresponding previous year/period(s) have been restated/ regrouped/reclassified

wherever necessary

(BY ORDER OF THE BOARD)

For Amarjothi Spinning Mills Ltd.,

oe

Place: Tirupur

R.JAICHANDER

| se Date: 7/8/2025 JOINT MANAGING DIRECTOR

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— ee / en V NARAYANASWAMI & Co Ox

Chartered Accountants Proprietor

FRN : 027417S V NARAYANASWAMII ma FCA

Independent Auditor’s Review Report on the Quarterly Unaudited Standalone

Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing

Obligations and Disclosure Requirements) Regulations, 2015, as amended.

Review Report to

The Board of Directors Of

M/s AMARIO'THI SPINNING MILLS LTD.

| have reviewed the accompanying Statement of Unaudited Financial Results of

AMARJOTHL SPINNING MILLS LIMITED (“the Company”) for the quarter ended 30% June,

2025 attached herewith, being submitted by the Company pursuant to the requirement of

Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements), Regulations,

2015 (“the Regulation”) as amended (the “Listing Regulations”).

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 there under and other accounting principles generally accepted in

India. My responsibility is to issue a report on the Statement based on my review

| conducted my review of the Statement in accordance with the Standard on Review

Engagement (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 | 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 procedure applied to financial

data and thus provides less assurance than an audit. I have not performed an audit and

, # accordingly, | do not express an audit opinion.

MF3, Ramani's Rajagriha, 28, Desabandhu Street, Ramnagar, Coimbatore - 641 009.

© 0422 - 2230094 _ +91 94432 33435 DX vnarayanaswamiS8@gmail.com

----------------Page (5) Break----------------

—_ \ V NARAYANASWAMI & Co

SEMA Se OX Chartered

Accountants

FRN : 027417S

Based on my review conducted as above, nothing has come to my attention that causes me

to believe that the accompanying statement of Unaudited Financial Results prepared in

accordance with applicable Indian Accounting Standards specified under section 133 of the

Companies Act, 2013 as amended, read with relevant rules issued thereunder and other

recognized accounting practices and policies has not disclosed the information required to

be disclosed in terms of the Regulation 33 of the SEBI (Listing Obligations and Disclosure

Requirements) Regulations, 2015, including the manner in which it is to bé disclosed, or

thatit contains any material misstatement.

For V NARAYANASWAMI & CO

Chartered Accountants Regn.No.(FRN): 027417S

V NARAYANASWAMI,

Proprietor - M.

V NARAYANA

CHARTERED ACCOUNTANTS

FRN No: 0274178

V NARAYANASWAMI

Chartered Accountant

PROPRIETOR

Membership No: 023661

UDIN; 250723 66\BMIPYH A\bog.

Place: Coimbatore.

Date: 07.08.2025

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AMARJOTHI SPINNING MILLS LTD.,

Regd. Office : 157 KUMARAN ROAD

TIRUPUR - 641 601.

:

we

4

Statement of Consolidated un-audited Results for the Quarter ended June 30, 2025

CONSOLIDATED

; Corresponding 3

S. No. Panicoiac 3 Months Ended pees d months ended in the | Previous year ended 30.06.2025 31.03.2025 previous year 31.03.2025

30.06.2024

(Unaudited) (Audited) (Unaudited) (Audited) (Rupees In Lakhs)

a Income from Operations

(a) Revenue from operations 5254.42) 5682.21) 7874.20) 23029.54| (b) Other Income 15.66} 13.03) 17.97] 138.01

Total Income 5270.03) 5695.2 7892.17) 2316755

2 Expenses (a) Cost of materials consumed 2553.53) 2509.30) 4080.57] 11888.62)

(b) Purchases of stock-in-trade 0.00} 0.00} 0.00} 0.00;

| (c) Changes in inventories of finished goods, stock-in-trade and work-in-progress 394.05) 601.46 1461.64) 2004.74 | (d) Employee benefit expense 555.45) 504.02 501.53) 2056.62

(e) Finance Costs 188.62) 176.94 225.5 785.47

= (f) Depreciation and amortisation expense 221.77 195.94) 225.1 843.25 (g) Other expenses 1030.71 1121.25 985.33) 3929.31

Total expenses 4944.13 5108.91} 7479.84 21508.01) 3 Profit/(Loss) before exceptional Items & Tax 325.95) 586.33 412.33) 1659.54

4 Exceptional items 0.00) 0.! 0.00; 0.00 5 Profit / (Loss) before Tax = 586.33) 412.33 1659.54)

6 [Tax expense Current Tax 66.18) 102.44 83.72 294.56

Deferred Tax 0.00) 0.00; 0.00) 230.35

7 Net Profit/(Loss) for the period from Continuing Operations 259.77 483.89) 328.61) 1134.63) 8 Extraordinary Items (Net of Tax) 0.00} 0.00} 0.00) 0.00;

9 Tax Expense of Discontinued Operations 0.00} 0.00) 0.00) 0.00 10 Net Profit (Loss) from Discontinued Operation after Tax 0.00) 0.00} 0.00 0.00)

11 [Profit / (Loss) for the period 259.77 483.89 328.61 1134.63

12 Non-controling Interest 0.00) oa 0.00) 0.00) 13, Share of Profit of associates and Joint Ventures 0.00) 0. 0.00) 0.00)

|__14 _|Profit (Loss) after Non-controling interest 259.77] 483.89) 328.61) 1134.63) [ and share of profit of associates

r 15 Other Comprehensive income | 16 Total Comprehensive income for the period

[ 17 Details of Equity Share Capital

Paid up Equity Share Capital 675.00} 675.00) 675.00 675.00) Face Value of Equity Share Capital(Rs.) 10.00 10.00 10.00 10.00}

18 |Reserves Excluding Revaluation Reserve 18531.61

19 Earnings per share before & After extraordinary Items a) Basic 3.85) 7.17 4.87, 16.81

b) Diluted 3.85) 7.17 4.87 16.81

Notes:

Disclosure Requirements) Regulations, 2015

3. The Operations of the Company relates to only one Segment namely, yarn manufacturing.

4, Figures of corresponding previous year/period(s) have been restated/regrouped/reclassified wherever necessary

5. The consolidated financial results for the quarter ended 30th June 202s;includes financial results of wholly owned subsidiary company —RPJ Textiles Limited I

i (BY ORDER OF THE BOARD) For Amarjothi ing Mills Ltd.,

Place: Tirupur RJAICHANDER JOINT MANAGING DIRECTOR

Date: 7/8/2025 .

1. The above unaudited results for the quarter ended 30 June 2025 were reviewed by the Audit Committee and approved by the Board of Directors in its meeting held

on 07" August,

2025.Fhe above results for the quarter ended 30 June 2025 have been reviewed by Statutory Auditors of the Company in terms of Regulation 33 of the SEBI (Listing

Obligations and

2. This statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind-AS) - 34, Interim Financial Reporting prescribed

under Section

133 of the Companies Act, 2013, read with rule 3 of the Companies (Indian Accounting Standard) Rules, 2015 and Companies (Indian Accounting Standard) Accounting

Rules, 2016.

—~—

Gees

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—-~ | VNARAYANASWAMI & Co

_ | Chartered Accountants Proprietor

= J FRN : 027417S V NARAYANASWAMI MA FCA

Independent Auditor’s Review Report on the Consolidated unaudited quarterly and

year to date Financial Results of the Company Pursuant to the Regulation 33 of the

SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

To The Board of Directors Of

M/s AMARJOTHI SPINNING MILLS LTD.

|. | have reviewed the accompanying Statement of Unaudited Consolidated Financial

Results of AMARJOTHI SPINNING MILLS LIMITED (“the Parent”) and ‘its subsidiary,

(collectively referred to as “the Group”) and its share of the net profit/(loss) after

tax and total comprehensive income / loss of its subsidiary for the quarter ended

30" June, 2025 and for the period from 1st April 2025 to 30% June 2025 (“the

statement’), being submitted by the Parent pursuant to the requirement. of

Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements),

Regulations, 2015, as amended (the “Listing Regulations”). Attention is drawn to

the fact that the consolidated figures for the corresponding quarter ended 30" June,

2025 and the corresponding period from 1st April 2025 to 30% June 2025, as

reported in these financial results have been approved by the Parent’s Board of

Directors, but have not been subjected to review.

2. This statement which is the responsibility of the Parent’s Management and

approved by the Parent’s 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 there under and

other accounting principles generally accepted in India. My responsibility is to

express a conclusion on the Statement based on my review.

w

| conducted my review of tie Statement in accordance with the Standard on Review

Engagement (SRE) 2410, “Review of Interim Financial Information performed by

the Independent Auditor of the Entity”, issued by the Institute of Chartered

Accountants of India. A review of interim financial information consists of making

inquiries, primarily of persons responsible for financial and accounting matters, and

applying analytical and other review procedures. A review is substantially less in

MF3, Ramani's Rajagriha, 28, Desabandhu Street, Ramnagar, Coimbatore - 641 009.

© 0422 - 2230094 _ +91 94432 33435 D4 vnarayanaswami58@gmail.com

----------------Page (8) Break----------------

Chartered Accountants

=. |FRN : 0274178

| On V NARAYANASWAMI & Co

Seana nT

scope than an audit conducted in accordance with Standards of Auditing and

consequently does not enable me to obtain assurance that | would become aware of

all significant matters that might be identified in an audit. Accordingly, | do not

express an audit opinion.

| also performed procedures in accordance with the circular issued by the SEBI

under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure

Requirements) Regulations, 2015, as amended, to the extent applicable.

4. ‘This statement includes the results of the following entities:-

Parent Company:

Amarjothi Spinning Mills Limited

Subsidiary

RP] TextilesLtd

on

Based on my review conducted and procedures performed as stated in paragraph 3

above and based on the consideration of the review reports of the other auditors

referred in paragraph 7 below, nothing has come to my attention that causes me to

believe that the accompanying statement prepared in accordance with the

recognition and measurement principles laid down in the aforesaid Indian

Accounting Standard and other accounting principles generally accepted in India,

has not disclosed the information required to be disclosed in terms of the

Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements)

Regulations, 2015, including the manner in which it is to be disclosed, or that it

contains any material misstatement.

6. My conclusion is not moditicd in respect of this matter.

7. I did not review the interim financial statements of One subsidiary included in the

consolidated unaudited financial results, whose unaudited interim financial

information reflect total assets of f. 266.41 Lakhs, total revenue of %. 372.72 Lakhs,

total net profit after tax of &. 5.20 Lakhs and total comprehensive income/ loss of

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| \ Vv NARAYANASWAMI & Co Continuation Sheet

N | Chartered Accountants ____./ FRN: 027417S

¥. 372.72 Lakhs for the quarter ended 30 June 2025 and for the period from 1°'

April 2025 to 30" June 2025, respectively and cash flows (net) of &. 29.30 Lakhs for

the period from 1st April 2025 to 30" June 2025, as considered in the consolidated

unaudited financial results. These unaudited financial results and other unaudited

financial information have been approved and furnished to me by the Management

and my conclusion on the Statement, in so far as it relates to the affairs of the

subsidiary are based solely on such unaudited financial results and other unaudited

financial information. According to the information and explanations given to me

by the Management, these interim financial results are not material to the group.

My Conclusion on the statement is not modified in respect of the above matters.

For V NARAYANASWAMI & CO

Chartered Accountants Regn.No.(FRN): 027417S

“4 For V NARAYANASWAMI & Co

No: 023661 , CHARTERED ACCOUNTANTS

FRN No:027417S

V NARAYANASWAMI

PROPRIETOR

Membership No: 023661

UDIN: 95023661 Burpy RQ077,

V NARAYANASWA Proprietor

Place: Coimbatore

Date: 07.08.2025.

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