Aditya Spinners Ltd. — Interim / Quarterly Report 2026

May 22, 2026

Aditya Spinners Limited

6-3-668/10/66, Durganagar Colony, Punjagutta, Hyderabad - 500 082. Telangana, India

Tel : 040 - 23404708

E-mail : ho@adityaspinners.net; aslhyd9@gmail.com; works@adityaspinners.net

Web Site: adityaspinners.net

CIN : L40300AP1991PLC012337

Date: 22/05/2026

To

The General Manager,

BSE Limited

Rotunda Building, P.J. Towers,

Dalal Street, Fort,

Mumbai- 400001

Scrip Code: BSE: 521141

Dear Sir,

Sub: Submission of Audited Financial Results and Integrated Filing (Results) of the Company for the Quarter & Year Ended 31st March, 2026 under Regulation 33 of SEBI (LODR) Regulations, 2015.

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In furtherance to the Board Meeting Notice, we wish to inform you that at the meeting of Board of Directors of Aditya Spinners Limited held on 22nd May, 2026, the Board has considered and approved the Audited Financials for the quarter and year ended 31st March, 2026. The said Audited Financial Results were reviewed by the Audit Committee and thereafter approved by the Board.

Pursuant to Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, statement showing the Audited Financial Results for the Quarter & Year ended 31st March, 2026 along with the statement of Assets & Liabilities and Auditor's Report of the Statutory Auditors are enclosed herewith.

Pursuant to Regulation 33 (3) (d) of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, the Board declares that the above Auditor's Reports are with unmodified opinion with respect to the Audited Financial Results for the Quarter & Year ended 31st March, 2026.

Pursuant to the Securities and Exchange Board of India circular dated December 31, 2025, please find attached the Integrated Filing (Financial) for the quarter and half-year ended March 31, 2026

STATEMENT ON DEVIATION OR VARIATION FOR PROCEEDS OF PUBLIC ISSUE, RIGHTS ISSUE, PREFERENTIAL ISSUE, QUALIFIED INSTITUTIONS PLACEMENT ETC.- Not Applicable

FORMAT FOR DISCLOSING OUTSTANDING DEFAULT ON LOANS AND DEBT SECURITIES-Not Applicable, No Default and no debt securities

Registered Office : Survey No. 130, 131, 132, Perindesam Village, Ragigunta Post, K.V.B. Puram Mandal, Near Srikalahasti, Chittoor Dist. Andhra Pradesh - 517 643, India. GSTIN : 37AABCA7671H1ZJ

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FORMAT FOR DISCLOSURE OF RELATED PARTY TRANSACTIONS (applicable only for half-yearly filings i.e., 2nd and 4th quarter) –Enclosed As annexure

STATEMENT ON IMPACT OF AUDIT QUALIFICATIONS (FOR AUDIT REPORT WITH MODIFIED OPINION) SUBMITTED ALONG WITH ANNUAL AUDITED FINANCIAL RESULTS (applicable only for Annual Filing i.e., 4th quarter) – Pursuant to Regulation 33 (3) (d) of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, the Board declares that the above Auditor’s Reports are with unmodified opinion with respect to the Audited Financial Results for the Quarter & Year ended 31st March, 2026.

The meeting commenced at 03:30 am and concluded at 05:00 pm Kindly take this information on record.

Yours Faithfully

For Aditya Spinners Limited

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ADITYA SPINNERS LIMITED

(CIN NO:140300AP1991PLC012337)

REGD OFFICE: PERINDESAM VILLAGE, K.V.B. PURAM MANDAL

NEAR SRIKALAHASTI, CHITTOOR DIST. A.P.

STATEMENT OF AUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 31ST MARCH'2026

		3 months ended 31/03/2026	Corresponding 3 months ended 31/03/2025	3 months ended 31/12/2025 - (Restated)	12 months ended 31.03.2026	(Rs.in Lakhs) 12 months ended 31.03.2025 (Restated)
		AUDITED	AUDITED	UNAUDITED	AUDITED	AUDITED
1 Revenue from Operations(net)		1367.58	1394.44	1615.16	6351.02	6170.58
Other Income		24.32	17.09	13.01	68.52	42.51
TOTAL REVENUE		1391.90	1411.53	1628.17	6419.54	6213.09
2 EXPENSES:
a. Cost of materials consumed		662.78	737.21	805.03	3048.99	3118.23
b. Changes in inventories of finished goods, work-in progress		(129.67)	(221.45)	15.02	13.69	(105.49)
c. Employee benefits expense		297.49	325.61	337.68	1257.82	1222.12
d. Finance Costs		33.48	33.63	38.17	156.63	143.46
e. Depreciation and amortisation expense		67.49	64.84	66.00	265.49	262.84
f. Other Expenses		438.40	503.87	384.71	1804.44	1734.02
Total Expenses		1369.97	1443.71	1646.61	6547.06	6375.18
Profit/(Loss) before Exceptional Items and Tax		21.93	(32.18)	(18.44)	(127.52)	(162.09)
Exceptional Items (Refer note no.4)						209.18
Profit/(Loss) before Tax		21.93	(32.18)	(18.44)	(127.52)	(371.27)
3 Tax Expense:
a. For Current Year
b. Deferred Tax		(125.17)	(11.43)	(16.66)	(158.98)	(34.59)
4 Profit After Tax		147.10	(20.75)	(1.78)	31.46	(336.68)
5 Other Comprehensive Income					-	-
(i) Items that will not be reclassified to Profit or Loss		(8.79)	4.89		(8.79)	4.89
(ii) Income Tax relating to the Items that will not be reclassified to Profit or Loss		2.21	(1.23)		2.21	(1.23)
(i) Items that will be reclassified to Profit or Loss		(26.46)	(26.46)		(26.46)	(26.46)
(ii) Income Tax relating to the Items that will be reclassified to Profit or Loss					-	-
Total Comprehensive Income for the period (4+5) comprising Profit/(Loss) and Other Comprehensive Income for the period		114.06	(43.55)	(1.78)	(1.58)	(359.48)
7 Paid Up Share Capital
No. of Shares		16740888	16740888	16740888	16740888	16740888
Face Value per Equity Share		10.00	10.00	10.00	10.00	10.00
Paid Up Equity Share Capital		1674.09	1674.09	1674.09	1674.09	1674.09
8 Earnings per Equity Share (for continuing operations)
Basic		0.88	(0.12)	(0.01)	0.19	(2.01)
Diluted		0.88	(0.12)	(0.01)	0.19	(2.01)
Note:
1		The above results have been audited by the Statutory Auditors of the Company, reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 22.05.2026.
2		Figures for the previous periods are re-classified / re-arranged / re-grouped, wherever necessary, as per the format revised by SEBI in conformity with the amended Schedule
3		The Figures for the last quarter are the balancing figures between the audited figures in respect of the full financial year and year to date figures up to the third quarter of the financial year.
4		Fuel and Power Purchase Cost Adjustment (FPPCA) Charges
The Andhra Pradesh Electricity Regulatory Commission (APERC) through Press Note released on 25-10-2024 and 29-11-2024, authorized the electricity distribution companies (DISCOMS) to recover Fuel and Power Purchase Cost Adjustment (FPPCA) charges relating to the FY 2022-23 and 2023-24 from various consumers. APERC further instructed the DISCOMS to recover these FPPCA Charges along with the monthly electricity bills within 15 to 24 months based on the predetermined monthly rates.
In the financial statements for the year ended March 31, 2025, the Company had recognised these FPPA arrears in the Statement of Profit and Loss only to the extent of the monthly bills received ($55.20 lakhs), on the basis that no specific demand had been raised for the full arrears amount. Upon reassessment, the Company concluded that a present obligation arose upon issuance of the State Government circulars during FY 2024-25, thereby requiring recognition of the entire liability of ₹209.18 lakhs in that year, in accordance with Indian Accounting Standards (Ind AS) 37 – Provisions, Contingent Liabilities and Contingent Assets.
Accordingly, in line with Indian Accounting Standards (Ind AS) 8 – Accounting Policies, Changes in Accounting Estimates and Errors, the Company has corrected this error retrospectively by restating the comparative figures for the year ended March 31, 2025 and adjusting the retained earnings. Periods prior to FY 2024-25 have not been affected, as the obligating event occurred during the FY 2024-25.
Due to above, the retained earnings as on March 31, 2025 was decreased from Rs. 656.75 lacs to Rs.502.77. Further, non-current liabilities increased from Rs. 992 lacs to Rs.1017.63 lacs and the current liabilities increased from Rs.1151.84 lacs to Rs.1280.18 lacs.

for ADITYA SPINNERS LIMITED

Place: HYDERABAD

Date: 22.05.2026

K.V. B. PURAM

KYCLAY KUMAR

MANAGING DIRECTOR

ADITYA SPINNERS LIMITED

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ADITYA SPINNERS LIMITED

CIN:L40300AP1991PLC012337

REGD OFFICE: PERINDESAM VILLAGE, K.V.B. PURAM MANDAL

NEAR SRIKALAHASTI, CHITTOOR DIST. A.P.

STATEMENT OF ASSETS AND LIABILITIES

PARTICULARS	AUDITED AS AT 31/03/2026	AUDITED AS AT 31/03/2025 (RESTATED)
ASSETS
Non-current assets
(a) Property, Plant and Equipment	5,138.17	5,421.19
- Capital Work in Progress	106.75
(b) Financial Assets
- Other Financial Assets	167.68	149.79
(c) Deferred Tax Asset	450.26	289.07
Total Non - Current Assets (1)	5,862.86	5,860.05
Current assets
(a) Inventories	696.43	738.90
(b) Financial Assets
(i) Investments	0.11	0.10
(ii) Trade receivables	120.78	89.88
(iii) Cash and cash equivalents	5.28	3.20
(iv) Bank Balances otherthan cash and cash equivalents	10.27	9.66
(v) Loans and Advances	7.65	8.28
(c) Current Tax Assets (net)	7.86	42.79
(d) Other current assets	116.29	81.91
Total Current Assets (2)	964.67	974.72
Total Assets (1+2)	6,827.53	6,834.77
EQUITY AND LIABILITIES
Equity
(a) Equity Share capital	1,674.09	1,674.09
(b) Other Equity	2,861.29	2,862.87
Total equity (1)	4,535.38	4,536.96
LIABILITIES
Non-current liabilities
(a) Financial Liabilities
(i) Borrowings	740.49	736.06
(ii) Others	55.50	65.60
(b) Provisions	193.74	190.34
(c) Other Non-Current Liabilities	-	25.63
Total Non - Current Liabilities (2)	989.73	1,017.63
Current liabilities
(a) Financial Liabilities
(i) Borrowings	889.96	740.24
(ii) Trade payables
- Total outstanding dues of micro entp and small entp	13.61	19.84
- Total outstanding dues of creditors otherthan micro entp and small entp	83.11	87.70
(iii) Others	248.17	368.90
(b) Other current liabilities	67.57	63.50
Total Current Liabilities (3)	1,302.42	1,280.18
Total Equity and Liabilities (1+2+3)	6,827.53	6,834.77

4

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ADITYA SPINNERS LIMITED
CIN:L40300AP1991PLC012337
Cash flow statement for the year ended 31st March'2026

Rupees in Lacs

	Particulars	2026		2025 (Restated)
a.	Cash Flow From Operating Activities:
	Net Profit before tax	(127.52)		(371.27)
	Adjustments for :
	Add: Depreciation	265.49		262.83
	Add: Interest and Finance Charges	156.63		143.46
		294.60		35.02
	Less: Gain on Investment	0.01		0.01
	Less: Interest Income	9.51		10.74
	Operating Profit before Working Capital Changes	285.08		24.29
	Changes in Working Capital
	- (Increase) / decrease in Inventories	42.47		(135.92)
	- (Increase) / decrease in Other Bank Balances	(0.61)		(0.55)
	- (Increase) / decrease in Trade Receivables	(30.89)		79.83
	- Increase / (decrease) in Current Liabilities	(10.83)		21.15
	- (Increase) / decrease other non current financial assets	(17.90)		5.86
	- Increase / (decrease) in Current Assets	1.18		15.88
	Cash Flow from Operating Activities		268.50		10.54
Net Cash Flow from Operating Activities		268.50		10.54
b.	Cash Flow from Investing Activities:
	Inflow/(Outflow)
	Net Purchase of Fixed Assets	(115.68)		(43.49)
	Interest Income	9.51		10.74
c.	Cash Flow From Financing Activities:
	Inflow/(Outflow)
	Proceeds/ (Repayment) from Non-current Borrowing	(36.68)		(9.27)
	Net Increase / (Decrease) in current borrowings	33.06		172.94
	Interest Paid	(156.63)		(143.46)
	Net Cash Flow from Financing Activities		(160.25)		20.21
d.	Net Increase / (Decrease) in Cash and Cash Equivalents:		2.08		(2.00)
	Cash and Cash Equivalents at the beginning of the year		3.20		5.20
	Cash and Cash Equivalents at the close of the year		5.28		3.20

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T MOHAN & ASSOCIATES Chartered Accountants

Plot # 87 & 88, Flat # 201
Panduranga Hills, Sainagar Road
Pragathi Nagar, Hyderabad-500 090
Mobile: +91-9177105860, 9892530289
E-mail: audit@tmassociates.in
Web: www.tmassociates.in

INDEPENDENT AUDITOR'S REPORT ON AUDIT OF ANNUAL FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF ADITYA SPINNERS LIMITED

We have audited the accompanying Annual Financial Results of ADITYA SPINNERS LIMITED (the “Company”), for the three months and year ended March 31, 2026 (the Statement), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”).

In our opinion and to the best of our information and according to the explanations given to us, the statement:

a. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations; and
b. gives a true and fair view in conformity with the recognition and measurement principles laid down in the Indian Accounting Standard (Ind AS) prescribed under Section 133 of the Companies Act 2013 (the “Act”) read with relevant rules issued thereunder and other accounting principles generally accepted in India of the net profit and total comprehensive income and other financial information of the Company for the three months and year ended March 31, 2026.

Emphasis of Matter

1. We draw attention to Note No. 4 to the Annual financial results /financial statements regarding the retrospective restatement made by the Company in respect of recognition of FPPCA charges amounting to ₹209.18 lakhs pursuant to the directions issued by the Andhra Pradesh Electricity Regulatory Commission (APERC). Accordingly, the comparative figures for the year ended March 31, 2025 have been restated and the retained earnings, current liabilities and non-current liabilities have been adjusted.

2. We draw attention to the Financial Statements, wherein, the company has not paid / provided for the interest on delayed payments to MSME Vendors in the books of accounts. As informed to us and based on the audit procedures, these MSME vendors have not demanded for delayed interest and the unpaid interest payable is not material.

Our opinion is not modified in respect of this matter.

FPN:0124828 FEEA:ABAD

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T MOHAN & ASSOCIATES Chartered Accountants
Continuation Sheet

Basis for Opinion

We conducted our audit of the Statement in accordance with the Standards on Auditing ("SA"s) specified under Section 143(10) of the Act. Our responsibilities under those Standards are further described in the Auditor's Responsibilities for the Audit of the Annual Financial Results section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India ("ICAI") together with the ethical requirements that are relevant to our audit of the Annual Financial Results under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI's Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our opinion.

Management's Responsibilities for the Annual Financial Results

This Statement which is the responsibility of the Company's Management and approved by the Board of Directors, have been prepared on the basis of the financial statements, for the year ended March 31, 2026. The Company's Board of Directors are responsible for the preparation and presentation of the Financial Results that give a true and fair view of the net profit and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under Section 133 of the Act, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Financial Results that give a true and fair view and is free from material misstatement, whether due to fraud or error.

In preparing the Annual Financial Results, the Board of Directors are responsible for assessing the Company's ability, to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

The Board of Directors are also responsible for overseeing the financial reporting process of the Company.

Auditor's Responsibilities for the Audit of the Annual Financial Results

Our objectives are to obtain reasonable assurance about whether the Financial Results as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this Financial Results.

Page 2 of 4

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T MOHAN & ASSOCIATES Chartered Accountants
Continuation Sheet

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the Financial Results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal financial controls relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of such controls.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the Board of Directors.

• Evaluate the appropriateness and reasonableness of disclosures made by the Board of Directors in terms of the requirements specified under Regulation 33 of the Listing Regulations.

• Conclude on the appropriateness of the Board of Directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Company to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the Statement or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the Financial Results, including the disclosures, and whether the Financial Results represent the underlying transactions and events in a manner that achieves fair presentation.

• Obtain sufficient appropriate audit evidence regarding the Annual Financial Results of the Company to express an opinion on the Annual Financial Results

Materiality is the magnitude of misstatements in the Annual Financial Results that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the Annual Financial Results may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the Annual Financial Results.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Page 3 of 4

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T MOHAN & ASSOCIATES
Chartered Accountants
Continuation Sheet

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

Other Matters

The Statement includes the results for the quarter ended March 31, 2026 being the balancing figures between the audited figures in respect of the full financial year and the published unaudited year-to-date figures up to the third quarter of the current financial year, which were subjected to a limited review by us.

Place: Hyderabad
Date: May 22, 2026

For T MOHAN & ASSOCIATES
Chartered Accountants
Firm Registration No. 012482S

MOHAN REDDY T
Partner
Membership No. 239635
UDIN: 26239635BQCXJU5741

Page 4 of 4

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Disclosure of related party transactions for the half year ended 31st March'2026 (in Rs.)

	Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Sl. No	Details of the party(listed entity /subsidiary)entering in to the transaction	Details of the counter party
Name	PAN	Name
1	Aditya Spinners Limited
2	Aditya Spinners Limited
3	Aditya Spinners Limited
4	Aditya Spinners Limited
5	Aditya Spinners Limited
6	Aditya Spinners Limited
7	Aditya Spinners Limited
8	Aditya Spinners Limited

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Aditya Spinners Limited
6-3-668/10/66, Durganagar Colony, Punjagutta, Hyderabad - 500 082.
Telangana, India
Tel : 040 - 23404708
E-mail : ho@adityaspinners.net; aslhyd9@gmail.com; works@adityaspinners.net
Web Site: adityaspinners.net
CIN : L40300AP1991PLC012337

Date: 22/05/2026

To
The General Manager,
BSE Limited
Rotunda Building, P.J. Towers,
Dalal Street, Fort,
Mumbai- 400001

Dear Sir,

Sub: Declaration in respect of Audit Report with Unmodified Opinion for the Audited Financial Result of the Company for the Financial Year Ended 31st March, 2026.

Ref: Aditya Spinners Limited; Scrip Code: BSE: 521141

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With reference to the captioned subject, we hereby declare that M/s. T Mohan & Associates, Chartered Accountants, Statutory Auditors of the Company have expressed an unmodified opinion on the Auditors Report on Audited Financial Results of the Company for the Quarter & Year ended 31st March, 2026.

This is for your information and records.

Yours Faithfully

For Aditya Spinners Limited

Registered Office : Survey No. 130, 131, 132, Perindesam Village, Ragigunta Post, K.V.B. Puram Mandal, Near Srikalahasti, Chittoor Dist. Andhra Pradesh - 517 643, India. GSTIN : 37AABCA7671H1ZJ