General information about company
Scrip code*		538838
NSE Symbol*		NA
MSEI Symbol*		NA
ISIN*		INE407P01017
Name of company		INDO COTSPIN LIMITED
Type of company		Main Board
Class of security		Equity
Date of start of financial year		01-04-2026
Date of end of financial year		31-03-2027
Date of board meeting when results were approved		17-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		10-10-2026
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Quarterly
Reporting Quarter		Second quarter
Nature of report standalone or consolidated		Standalone
Whether results are audited or unaudited for the quarter ended		Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended		Unaudited
Segment Reporting		Single segment
Description of single segment		TEXTILES PRODUCTS
Start date and time of board meeting		17-10-2026 11:00
End date and time of board meeting		17-10-2026 12:30
Whether cash flow statement is applicable on company		Yes
Type of cash flow statement		Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification		Not applicable
Whether the company has any related party?		No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?		No
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public		No
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank’s staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.		NA
(III) Whether the company is a ‘high value debt listed entity’ according to regulation 15 (1A)?		No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?		No
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?		No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No	There is no default in loans.

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-07-2026	01-04-2026
Date of end of reporting period		30-09-2026	30-09-2026
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	242.42	442.57
	Other income	8.47	9
	Total income	250.89	451.57
2	Expenses
(a)	Cost of materials consumed	237.78	359.22
(b)	Purchases of stock-in-trade	5.74	39.03
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-75.41	-69.7
(d)	Employee benefit expense	28.13	31.46
(e)	Finance costs	2.23	2.76
(f)	Depreciation, depletion and amortisation expense	9.55	19.16
(g)	Other Expenses
1	OTHER EXPENSES	32.96	58.81
	Total other expenses	32.96	58.81
	Total expenses	240.98	440.74
3	Total profit before exceptional items and tax	9.91	10.83
4	Exceptional items	0	0
5	Total profit before tax	9.91	10.83
6	Tax expense
7	Current tax	0.48	0.62
8	Deferred tax	0.41	0.76
9	Total tax expenses	0.89	1.38
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	9.02	9.45
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	9.02	9.45
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	9.02	9.45
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	714.08	714.08
	Face value of equity share capital	10	10
22	Reserves excluding revaluation reserve
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.13	0.14
	Diluted earnings (loss) per share from continuing operations	0.13	0.14
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	0.13	0.14
	Diluted earnings (loss) per share from continuing and discontinued operations	0.13	0.14
24	Debt equity ratio			Textual Information( 1)
25	Debt service coverage ratio			Textual Information( 2)
26	Interest service coverage ratio			Textual Information( 3)
27	Disclosure of notes on financial results	Textual Information(4)

Text Block
Textual Information(4)	1. The above results were reviewed by an Audit Committee and thereafter taken on record by the Board of Directors in their meeting on 17th October,2026 after review by an Audit Committee. 2. There were no investor complaints known to the Company outstanding at the beginning of the quarter. 3. Previous period figures have been regrouped wherever necessary.

Statement of Asset and Liabilities
Particulars		Half Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2026
Date of end of reporting period		30-09-2026
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	547.64
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets
1	Other non-current financial assets	6.14
2
3
4
5
	Details of other non-current financial assets
	Total of other non-current financial assets	6.14
	Total non-current financial assets	6.14
	Deferred tax assets (net)	16.68
	Other non-current assets
1
2
3
4
5
	Details of other non-current assets
	Total of other non-current assets
	Total non-current assets	570.46
2	Current assets
	Inventories	456.53
	Current financial asset
	Current investments	9.96
	Trade receivables, current	290.7
	Cash and cash equivalents	1.91
	Bank balance other than cash and cash equivalents	15.85
	Loans, current	705.75
	Other current financial assets
1	Other current financial assets	0.26
2
3
4
5
	Details of other current financial assets
	Total of Other current financial assets	0.26
	Total current financial assets	1024.43
	Current tax assets (net)
	Other current assets
1
2
3
4
5
	Details of other current assets
	Total of other current assets
	Total current assets	1480.96
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	2051.42
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	714.08
	Other equity	19.58
	Total equity attributable to owners of parent	733.66
	Non controlling interest
	Total equity	733.66
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	31.52
	Trade Payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities
1
2
3
4
5
	Details of other non-current financial liabilities
	Total of other non-current financial liabilities
	Total non-current financial liabilities	31.52
	Provisions, non-current	0
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
1
2
3
4
5
	Details of other non-current liabilities
	Total of other non-current liabilities
	Total non-current liabilities	31.52
	Current liabilities
	Current financial liabilities
	Borrowings, current	239.94
	Trade Payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	345.88
	Total Trade payable	345.88
	Other current financial liabilities
1	Other current financial liabilities	698.89
2
3
4
5
	Details of other current financial liabilities
	Total of other current financial liabilities	698.89
	Total current financial liabilities	1284.71
	Other current liabilities
1
2
3
4
5
	Details of other current liabilities
	Total of other current liabilities
	Provisions, current	0
	Current tax liabilities (Net)	1.53
	Deferred government grants, Current
	Total current liabilities	1286.24
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	1317.76
	Total equity and liabilities	2051.42
	Disclosure of notes on assets and liabilities

Other Comprehensive Income
Date of start of reporting period		01-07-2026	01-04-2026
Date of end of reporting period		30-09-2026	30-09-2026
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss
5	Total Other comprehensive income

Cash flow statement, indirect
Particulars		Half Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2026
Date of end of reporting period		30-09-2026
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
Part I	Blue color marked fields are non-mandatory.
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	10.83
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	2.76
	Adjustments for decrease (increase) in inventories	-392.25
	Adjustments for decrease (increase) in trade receivables, current	-142.41
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	-254.28
	Adjustments for decrease (increase) in other non-current assets	0
	Adjustments for other financial assets, non-current	0
	Adjustments for other financial assets, current	0
	Adjustments for other bank balances	0
	Adjustments for increase (decrease) in trade payables, current	36.18
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	317.9
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	19.16
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	0.9
	Adjustments for provisions, non-current	0
	Adjustments for other financial liabilities, current	0
	Adjustments for other financial liabilities, non-current	0
	Adjustments for unrealised foreign exchange losses gains	0
	Adjustments for dividend income	0
	Adjustments for interest income	0
	Adjustments for share-based payments	0
	Adjustments for fair value losses (gains)	0
	Adjustments for undistributed profits of associates	0
	Other adjustments for which cash effects are investing or financing cash flow	0
	Other adjustments to reconcile profit (loss)	0
	Other adjustments for non-cash items	-6.45
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	-418.49
	Net cash flows from (used in) operations	-407.66
	Dividends received	-0.02
	Interest paid	0
	Interest received	-0.04
	Income taxes paid (refund)	0.14
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	-407.86
3	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0
	Cash flows used in obtaining control of subsidiaries or other businesses	0
	Other cash receipts from sales of equity or debt instruments of other entities	0
	Other cash payments to acquire equity or debt instruments of other entities	0
	Other cash receipts from sales of interests in joint ventures	0
	Other cash payments to acquire interests in joint ventures	0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0
	Proceeds from sales of property, plant and equipment	4.2
	Purchase of property, plant and equipment	2.55
	Proceeds from sales of investment property	65
	Purchase of investment property	0
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	0
	Proceeds from sales of intangible assets under development	0
	Purchase of intangible assets under development	0
	Proceeds from sales of goodwill	0
	Purchase of goodwill	0
	Proceeds from biological assets other than bearer plants	0
	Purchase of biological assets other than bearer plants	0
	Proceeds from government grants	18
	Proceeds from sales of other long-term assets	0
	Purchase of other long-term assets	0
	Cash advances and loans made to other parties	0
	Cash receipts from repayment of advances and loans made to other parties	0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0
	Dividends received	0.02
	Interest received	0.04
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) investing activities	84.71
4	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0
	Payments from changes in ownership interests in subsidiaries	0
	Proceeds from issuing shares	0
	Proceeds from issuing other equity instruments	0
	Payments to acquire or redeem entity's shares	0
	Payments of other equity instruments	0
	Proceeds from exercise of stock options	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	0
	Repayments of borrowings	3.93
	Payments of lease liabilities	0
	Dividends paid	0
	Interest paid	2.75
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	232.46
	Net cash flows from (used in) financing activities	225.78
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-97.37
5	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0
	Net increase (decrease) in cash and cash equivalents	-97.37
	Cash and cash equivalents cash flow statement at beginning of period	115.12
	Cash and cash equivalents cash flow statement at end of period	17.75

General information about company

Financial Results – Ind-AS

Text Block

Statement of Asset and Liabilities

Other Comprehensive Income

Cash flow statement, indirect