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Salona Cotspin Limited

ISIN : INE498E01010
NSE : SALONA
BSE : 590056
Face Value : 10
Industry : Textile - Spinning

EPS : 11.64
EPS (TTM) : 12.05
Price to Earning (P/E) : 20.50
Book Value : 140.84
Price to Bookvalue (P/B) : 1.69
Dividend Yield : 0 %
Return on Equity (ROE) : 26.77 %
Return on Capital Employed (ROCE) : 13.88 %

Salona Cotspin share price (02-Apr-2026)
National Stock Exchange NSE
Open / Close	0 - 0 NAN %
Low / High	0 - 0 NAN %
Trade Volume	0
52 Week Low / High	0 - 0 NAN %
Bombay Stock Exchange BSE
Open / Close	267.4 - 280.85 5 %
Low / High	259.05 - 288 11.2 %
Trade Volume	5
52 Week Low / High	227 - 335 47.6 %

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Consolidated Standalone

CONSOLIDATED QUARTERLY RESULT FOR SALONA COTSPIN LIMITED

Date End	Dec 2021	Mar 2022	Jun 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024
No of months	3 months	3 months	3 months	3 months	3 months	3 months	3 months	3 months	3 months	3 months
Net Sales	1706.03	1706.55	1551.67	921.76	1469.88	1405.62	2088.79	2064.18	1663.99	1900.15
Total Income	1706.03	1706.38	1551.67	922.35	1470.67	1405.72	2089.27	2065.06	1665.06	1900.52
Total Expenditure	1596.71	1631.16	1446.81	845.76	1419.77	1342.15	1986.03	1995.04	1597.1	1815.71
Other Income		-0.17		0.59	0.79	0.1	0.48	0.88	1.07	0.38
Operating Profit	109.32	75.22	104.86	76.59	50.9	63.57	103.24	70.02	67.96	84.81
Interest	15.6	24.92	13.48	25.42	35.25	27.63	42.06	55.33	27.13	43.13
PBDT	93.72	50.3	91.38	51.17	15.65	35.94	61.18	14.69	40.83	41.68
Depreciation	7.5	10.78	12.77	12.36	12.55	13.81	25.03	2.62	27.16	18.04
Profit Before Tax	86.22	39.52	78.61	38.81	3.1	22.13	36.15	12.07	13.67	23.64
Tax	19.46	26.48	15.09	12.61	-28.31	1.58	18.86	-2.37	4.68	0.88
Profit After Tax	66.76	13.04	63.52	26.2	31.41	20.55	17.29	14.44	8.99	22.76
Net Profit	66.76	13.04	63.52	26.2	31.41	20.55	17.29	14.44	8.99	22.76
Equity Capital	52.62	52.62	52.62	52.62	52.62	52.62	52.62	52.62	52.62	52.62
Face Value (IN RS)	10	10	10	10	10	10	10	10	10	10
Calculated EPS	12.69	2.48	12.07	4.98	5.97	3.91	3.29	2.74	1.71	4.33
Diluted Eps After Extraordinary Items	12.69	2.48	12.07	4.98	5.97	3.91	3.28	2.74	1.71	4.32
Diluted Eps Before Extraordinary Items	12.69	2.48	12.07	4.98	5.97	3.91	3.28	2.74	1.71	4.32

STANDALONE QUARTERLY RESULT FOR SALONA COTSPIN LIMITED

Date End	Dec 2021	Mar 2022	Jun 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024
No of months	3 months	3 months	3 months	3 months	3 months	3 months	3 months	3 months	3 months	3 months
Net Sales	1706.03	1706.55	1551.67	921.76	1469.88	1405.62	2088.79	2064.18	1663.99	1900.15
Total Income	1706.03	1706.38	1551.67	922.35	1470.67	1405.72	2089.27	2065.06	1665.06	1900.52
Total Expenditure	1596.71	1631.16	1446.81	845.76	1419.77	1342.15	1986.03	1995.04	1597.1	1815.71
Other Income		-0.17		0.59	0.79	0.1	0.48	0.88	1.07	0.38
Operating Profit	109.32	75.22	104.86	76.59	50.9	63.57	103.24	70.02	67.96	84.81
Interest	15.6	24.92	13.48	25.42	35.25	27.63	42.06	55.33	27.13	43.13
PBDT	93.72	50.3	91.38	51.17	15.65	35.94	61.18	14.69	40.83	41.68
Depreciation	7.5	10.78	12.77	12.36	12.55	13.81	25.03	2.62	27.16	18.04
Profit Before Tax	86.22	39.52	78.61	38.81	3.1	22.13	36.15	12.07	13.67	23.64
Tax	19.46	26.48	15.09	12.61	-28.31	1.58	18.86	-2.37	4.68	0.88
Profit After Tax	66.76	13.04	63.52	26.2	31.41	20.55	17.29	14.44	8.99	22.76
Net Profit	66.76	13.04	63.52	26.2	31.41	20.55	17.29	14.44	8.99	22.76
Equity Capital	52.62	52.62	52.62	52.62	52.62	52.62	52.62	52.62	52.62	52.62
Face Value (IN RS)	10	10	10	10	10	10	10	10	10	10
Calculated EPS	12.69	2.48	12.07	4.98	5.97	3.91	3.29	2.74	1.71	4.33
Diluted Eps After Extraordinary Items	12.69	2.48	12.07	4.98	5.97	3.91	3.28	2.74	1.71	4.32
Diluted Eps Before Extraordinary Items	12.69	2.48	12.07	4.98	5.97	3.91	3.28	2.74	1.71	4.32

Consolidated Standalone

CONSOLIDATED ANNUAL RESULT FOR SALONA COTSPIN LIMITED

Date End	Mar 2022	Mar 2023	Mar 2024
No of months	12 months	12 months	12 months
Net Sales	6470.8	4869.11	7222.58
Total Income	6471.42	4872.03	7225.11
Total Expenditure	6096.85	4520.77	6920.32
Other Income	0.62	2.92	2.53
Operating Profit	374.57	351.26	304.79
Interest	73.81	94.01	152.14
PBDT	300.76	257.25	152.65
Depreciation	33.27	54.67	68.62
Profit Before Tax	267.49	202.58	84.03
Tax	69.61	26.88	22.75
Profit After Tax	197.88	175.7	61.28
Net Profit	197.88	175.7	61.28
Equity Capital	52.62	52.62	52.62
Face Value (IN RS)	10	10	10
Reserves	519.11	688.51	744.39
Calculated EPS	37.61	33.39	11.65
Diluted Eps After Extraordinary Items	37.6	33.39	11.64
Diluted Eps Before Extraordinary Items	37.6	33.39	11.64

STANDALONE ANNUAL RESULT FOR SALONA COTSPIN LIMITED

Date End	Mar 2022	Mar 2023	Mar 2024
No of months	12 months	12 months	12 months
Net Sales	6470.8	4869.11	7222.58
Total Income	6471.42	4872.03	7225.11
Total Expenditure	6096.85	4520.77	6920.32
Other Income	0.62	2.92	2.53
Operating Profit	374.57	351.26	304.79
Interest	73.81	94.01	152.14
PBDT	300.76	257.25	152.65
Depreciation	33.27	54.67	68.62
Profit Before Tax	267.49	202.58	84.03
Tax	69.61	26.88	22.75
Profit After Tax	197.88	175.7	61.28
Net Profit	197.88	175.7	61.28
Equity Capital	52.62	52.62	52.62
Face Value (IN RS)	10	10	10
Reserves	519.11	688.51	744.39
Calculated EPS	37.61	33.39	11.65
Diluted Eps After Extraordinary Items	37.6	33.39	11.64
Diluted Eps Before Extraordinary Items	37.6	33.39	11.64

Consolidated Standalone

CONSOLIDATED PROFIT / LOSS FOR SALONA COTSPIN LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
No of Months	12 months	12 months	12 months
Gross Sales	230.13 Cr	647.08 Cr	486.91 Cr
Sales	225.08 Cr	610.63 Cr	441.75 Cr
Net Sales	230.13 Cr	647.08 Cr	486.91 Cr
Increase/Decrease in Stock	-3.27 Cr	-27.4 Cr	28.17 Cr
Raw Material Consumed	184.2 Cr	564.16 Cr	375.64 Cr
Opening Raw Materials	20.69 Cr	23.43 Cr	15.83 Cr
Purchases Raw Materials	54.86 Cr	108.7 Cr	138.75 Cr
Closing Raw Materials	23.43 Cr	15.83 Cr	37.83 Cr
Other Direct Purchases / Brought in cost	132.09 Cr	447.86 Cr	258.89 Cr
Power & Fuel Cost	5.22 Cr	5.4 Cr	3.37 Cr
Electricity & Power	5.22 Cr	5.4 Cr	3.37 Cr
Employee Cost	5.57 Cr	7.85 Cr	9.47 Cr
Salaries, Wages & Bonus	3.06 Cr	4.57 Cr	5.43 Cr
Contributions to EPF & Pension Funds	11.31 Lk	16.18 Lk	28.12 Lk
Workmen and Staff Welfare Expenses	2.4 Cr	3.12 Cr	3.76 Cr
Other Manufacturing Expenses	12.08 Cr	13.51 Cr	10.73 Cr
Repairs and Maintenance	3.34 Cr	3.7 Cr	3.3 Cr
Packing Material Consumed	1.35 Cr	1.45 Cr	1.52 Cr
General and Administration Expenses	2.45 Cr	3.78 Cr	4.34 Cr
Rent , Rates & Taxes	50.67 Lk	38.23 Lk	34.35 Lk
Insurance	18.43 Lk	30.59 Lk	33.96 Lk
Printing and stationery	6.01 Lk	6.17 Lk	8.88 Lk
Professional and legal fees	13.64 Lk	28.95 Lk	35.84 Lk
Traveling and conveyance	31.21 Lk	65.34 Lk	1.06 Cr
Selling and Distribution Expenses	8.12 Cr	41.71 Cr	19.87 Cr
Advertisement & Sales Promotion	1.3 Lk	1.23 Lk	3.46 Lk
Sales Commissions & Incentives	5.16 Cr	15.55 Cr	7 Cr
Miscellaneous Expenses	98.26 Lk	68.8 Lk	47.56 Lk
Loss on disposal of fixed assets(net)	56.65 Lk	15.65 Lk	3 Lk
Total Expenditure	215.36 Cr	609.68 Cr	452.08 Cr
Other Income	11.35 Lk	6.23 Lk	29.17 Lk
Interest Received	8.41 Lk	2.19 Lk	18.98 Lk
Dividend Received	0	0	1,000
Profit on sale of Fixed Assets	2.95 Lk	4.04 Lk	0
Operating Profit	14.88 Cr	37.46 Cr	35.13 Cr
Interest	4.46 Cr	7.38 Cr	9.4 Cr
Interest on Term Loan	3.11 Cr	2.78 Cr	4.11 Cr
Bank Charges etc	1.13 Cr	4.37 Cr	5.2 Cr
PBDT	10.42 Cr	30.08 Cr	25.72 Cr
Depreciation	2.66 Cr	3.33 Cr	5.47 Cr
Profit Before Taxation & Exceptional Items	7.76 Cr	26.75 Cr	20.26 Cr
Profit Before Tax	7.76 Cr	26.75 Cr	20.26 Cr
Provision for Tax	1.56 Cr	6.96 Cr	2.69 Cr
Current Income Tax	1.27 Cr	5.4 Cr	2.16 Cr
Deferred Tax	29.37 Lk	1.56 Cr	52.71 Lk
Profit After Tax	6.2 Cr	19.79 Cr	17.57 Cr
Other Consolidated Items	-27.13 Lk	-4.03 Lk	21,000
Consolidated Net Profit	5.93 Cr	19.75 Cr	17.57 Cr
Profit Balance B/F	26.61 Cr	32.54 Cr	51.76 Cr
Appropriations	32.54 Cr	52.29 Cr	69.33 Cr
Other Appropriation	0	52.63 Lk	63.15 Lk
Equity Dividend %	10	12	12
Earnings Per Share	11.78	37.6	33.39
Adjusted EPS	11.78	37.6	33.39

STANDALONE PROFIT / LOSS FOR SALONA COTSPIN LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
No of Months	12 months	12 months	12 months
Gross Sales	230.13 Cr	647.08 Cr	486.91 Cr
Sales	225.08 Cr	610.63 Cr	441.75 Cr
Net Sales	230.13 Cr	647.08 Cr	486.91 Cr
Increase/Decrease in Stock	-3.27 Cr	-27.4 Cr	28.17 Cr
Raw Material Consumed	184.2 Cr	564.16 Cr	375.64 Cr
Opening Raw Materials	20.69 Cr	23.43 Cr	15.83 Cr
Purchases Raw Materials	54.86 Cr	108.7 Cr	138.75 Cr
Closing Raw Materials	23.43 Cr	15.83 Cr	37.83 Cr
Other Direct Purchases / Brought in cost	132.09 Cr	447.86 Cr	258.89 Cr
Power & Fuel Cost	5.22 Cr	5.4 Cr	3.37 Cr
Electricity & Power	5.22 Cr	5.4 Cr	3.37 Cr
Employee Cost	5.57 Cr	7.85 Cr	9.47 Cr
Salaries, Wages & Bonus	3.06 Cr	4.57 Cr	5.43 Cr
Contributions to EPF & Pension Funds	11.31 Lk	16.18 Lk	28.12 Lk
Workmen and Staff Welfare Expenses	2.4 Cr	3.12 Cr	3.76 Cr
Other Manufacturing Expenses	12.08 Cr	13.51 Cr	10.73 Cr
Repairs and Maintenance	3.34 Cr	3.7 Cr	3.3 Cr
Packing Material Consumed	1.35 Cr	1.45 Cr	1.52 Cr
General and Administration Expenses	2.45 Cr	3.78 Cr	4.34 Cr
Rent , Rates & Taxes	50.67 Lk	38.23 Lk	34.35 Lk
Insurance	18.43 Lk	30.59 Lk	33.96 Lk
Printing and stationery	6.01 Lk	6.17 Lk	8.88 Lk
Professional and legal fees	13.64 Lk	28.95 Lk	35.84 Lk
Traveling and conveyance	31.21 Lk	65.34 Lk	1.06 Cr
Selling and Distribution Expenses	8.12 Cr	41.71 Cr	19.87 Cr
Advertisement & Sales Promotion	1.3 Lk	1.23 Lk	3.46 Lk
Sales Commissions & Incentives	5.16 Cr	15.55 Cr	7 Cr
Miscellaneous Expenses	98.26 Lk	68.8 Lk	47.56 Lk
Loss on disposal of fixed assets(net)	56.65 Lk	15.65 Lk	3 Lk
Total Expenditure	215.36 Cr	609.68 Cr	452.08 Cr
Other Income	11.35 Lk	6.23 Lk	29.17 Lk
Interest Received	8.41 Lk	2.19 Lk	18.98 Lk
Dividend Received	0	0	1,000
Profit on sale of Fixed Assets	2.95 Lk	4.04 Lk	0
Operating Profit	14.88 Cr	37.46 Cr	35.13 Cr
Interest	4.46 Cr	7.38 Cr	9.4 Cr
Interest on Term Loan	3.11 Cr	2.78 Cr	4.11 Cr
Bank Charges etc	1.13 Cr	4.37 Cr	5.2 Cr
PBDT	10.42 Cr	30.08 Cr	25.72 Cr
Depreciation	2.66 Cr	3.33 Cr	5.47 Cr
Profit Before Taxation & Exceptional Items	7.76 Cr	26.75 Cr	20.26 Cr
Profit Before Tax	7.76 Cr	26.75 Cr	20.26 Cr
Provision for Tax	1.56 Cr	6.96 Cr	2.69 Cr
Current Income Tax	1.27 Cr	5.4 Cr	2.16 Cr
Deferred Tax	29.37 Lk	1.56 Cr	52.71 Lk
Profit After Tax	6.2 Cr	19.79 Cr	17.57 Cr
Other Consolidated Items	-27.13 Lk	-4.03 Lk	21,000
Consolidated Net Profit	5.93 Cr	19.75 Cr	17.57 Cr
Profit Balance B/F	26.61 Cr	32.54 Cr	51.76 Cr
Appropriations	32.54 Cr	52.29 Cr	69.33 Cr
Other Appropriation	0	52.63 Lk	63.15 Lk
Equity Dividend %	10	12	12
Earnings Per Share	11.78	37.6	33.39
Adjusted EPS	11.78	37.6	33.39

Consolidated Standalone

CONSOLIDATED CASH FLOW FOR SALONA COTSPIN LIMITED

Year End	Mar 2021	Mar 2022	Mar 2023
No of Months	12 months	12 months	12 months
Profit Before Tax	7.49 Cr	26.71 Cr	20.26 Cr
Adjustment	7.03 Cr	10.73 Cr	14.78 Cr
Changes In working Capital	-37 Cr	-66.82 Cr	-37.89 Cr
Cash Flow after changes in Working Capital	-22.48 Cr	-29.38 Cr	-2.85 Cr
Cash Flow from Operating Activities	-23.75 Cr	-34.78 Cr	-5.01 Cr
Cash Flow from Investing Activities	-5.29 Cr	-19.51 Cr	-3.39 Cr
Cash Flow from Financing Activitie	29.05 Cr	54.16 Cr	8.39 Cr
Net Cash Inflow / Outflow	1.27 Lk	-13.27 Lk	-89,000
Opening Cash & Cash Equivalents	19.24 Lk	20.5 Lk	7.23 Lk
Closing Cash & Cash Equivalent	20.5 Lk	7.23 Lk	6.34 Lk

STANDALONE CASH FLOW FOR SALONA COTSPIN LIMITED

Year End	Mar 2021	Mar 2022	Mar 2023
No of Months	12 months	12 months	12 months
Profit Before Tax	7.49 Cr	26.71 Cr	20.26 Cr
Adjustment	7.03 Cr	10.73 Cr	14.78 Cr
Changes In working Capital	-37 Cr	-66.82 Cr	-37.89 Cr
Cash Flow after changes in Working Capital	-22.48 Cr	-29.38 Cr	-2.85 Cr
Cash Flow from Operating Activities	-23.75 Cr	-34.78 Cr	-5.01 Cr
Cash Flow from Investing Activities	-5.29 Cr	-19.51 Cr	-3.39 Cr
Cash Flow from Financing Activitie	29.05 Cr	54.16 Cr	8.39 Cr
Net Cash Inflow / Outflow	1.27 Lk	-13.27 Lk	-89,000
Opening Cash & Cash Equivalents	19.24 Lk	20.5 Lk	7.23 Lk
Closing Cash & Cash Equivalent	20.5 Lk	7.23 Lk	6.34 Lk

Consolidated Standalone

CONSOLIDATED BALANCE SHEET FOR SALONA COTSPIN LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
Share Capital	5.33 Cr	5.33 Cr	5.33 Cr
Equity - Authorised	6 Cr	6 Cr	6 Cr
Equity - Issued	5.26 Cr	5.26 Cr	5.26 Cr
Equity Paid Up	5.26 Cr	5.26 Cr	5.26 Cr
Equity Shares Forfeited	6.65 Lk	6.65 Lk	6.65 Lk
Face Value	10	10	10
Total Reserves	32.69 Cr	51.91 Cr	68.85 Cr
Profit & Loss Account Balance	32.54 Cr	51.76 Cr	68.7 Cr
General Reserves	15 Lk	15 Lk	15 Lk
Reserve excluding Revaluation Reserve	32.69 Cr	51.91 Cr	68.85 Cr
Shareholder's Funds	38.02 Cr	57.24 Cr	74.18 Cr
Secured Loans	10.08 Cr	25.68 Cr	34.01 Cr
Term Loans - Banks	8.17 Cr	24.5 Cr	33.09 Cr
Unsecured Loans	1.87 Cr	1.62 Cr	1.62 Cr
Loans - Others	1.87 Cr	1.62 Cr	1.62 Cr
Deferred Tax Assets / Liabilities	1.51 Cr	3.07 Cr	3.6 Cr
Deferred Tax Assets	27.72 Lk	39.01 Lk	58.31 Lk
Deferred Tax Liability	1.78 Cr	3.46 Cr	4.18 Cr
Long Term Provisions	86.27 Lk	1.07 Cr	1.22 Cr
Total Non-Current Liabilities	14.32 Cr	31.44 Cr	40.45 Cr
Trade Payables	17.86 Cr	18.11 Cr	24.45 Cr
Sundry Creditors	17.86 Cr	18.11 Cr	24.45 Cr
Other Current Liabilities	8.19 Cr	14.51 Cr	14.98 Cr
Advances received from customers	0	2.56 Cr	5.68 Cr
Interest Accrued But Not Due	7,500	5.73 Lk	9.79 Lk
Current maturity - Others	6.21 Lk	19.42 Lk	22.82 Lk
Short Term Borrowings	59.53 Cr	105.03 Cr	115.76 Cr
Secured ST Loans repayable on Demands	59.53 Cr	105.03 Cr	115.76 Cr
Working Capital Loans- Sec	59.53 Cr	105.03 Cr	115.76 Cr
Short Term Provisions	38.43 Lk	1.63 Cr	37.39 Lk
Provision for Tax	20.13 Lk	1.31 Cr	0
Total Current Liabilities	85.97 Cr	139.28 Cr	155.56 Cr
Total Liabilities	138.31 Cr	227.96 Cr	270.19 Cr
Gross Block	94.93 Cr	114.03 Cr	117.23 Cr
Less: Accumulated Depreciation	68.29 Cr	71.22 Cr	76.69 Cr
Net Block	26.64 Cr	42.81 Cr	40.55 Cr
Capital Work in Progress	0	0	26.92 Lk
Non Current Investments	73,462	75,000	82,000
Long Term Investment	73,462	75,000	82,000
Quoted	9,262	10,000	18,000
Unquoted	64,200	65,000	64,000
Long Term Loans & Advances	1.65 Cr	1.66 Cr	16.23 Cr
Total Non-Current Assets	28.3 Cr	44.48 Cr	57.05 Cr
Unquoted	64,200	65,000	64,000
Inventories	42.77 Cr	62.92 Cr	56.47 Cr
Raw Materials	23.43 Cr	15.83 Cr	37.83 Cr
Work-in Progress	3.56 Cr	10.27 Cr	2.29 Cr
Finished Goods	15.13 Cr	35.82 Cr	15.63 Cr
Stores and Spare	64.12 Lk	99.89 Lk	72.37 Lk
Sundry Debtors	53.47 Cr	96.21 Cr	122.33 Cr
Debtors more than Six months	0	1.22 Cr	0
Debtors Others	53.47 Cr	94.99 Cr	122.33 Cr
Cash and Bank	53.16 Lk	40.21 Lk	80.38 Lk
Cash in hand	6.79 Lk	3.8 Lk	5.35 Lk
Balances at Bank	46.37 Lk	36.41 Lk	75.03 Lk
Other Current Assets	6.7 Cr	23.42 Lk	6.71 Cr
Interest accrued on Investments	920	0	0
Prepaid Expenses	11.37 Lk	21.27 Lk	18.74 Lk
Short Term Loans and Advances	6.55 Cr	23.72 Cr	26.82 Cr
Advances recoverable in cash or in kind	6.42 Cr	11.57 Cr	12.31 Cr
Advance income tax and TDS	11.52 Lk	12.16 Cr	4.03 Cr
Total Current Assets	110.02 Cr	183.49 Cr	213.14 Cr
Net Current Assets (Including Current Investments)	24.04 Cr	44.2 Cr	57.58 Cr
Total Assets	138.31 Cr	227.96 Cr	270.19 Cr
Total Debt	76.66 Cr	138.72 Cr	157.15 Cr
Book Value	72.12	108.65	140.84
Adjusted Book Value	72.12	108.65	140.84

STANDALONE BALANCE SHEET FOR SALONA COTSPIN LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
Share Capital	5.33 Cr	5.33 Cr	5.33 Cr
Equity - Authorised	6 Cr	6 Cr	6 Cr
Equity - Issued	5.26 Cr	5.26 Cr	5.26 Cr
Equity Paid Up	5.26 Cr	5.26 Cr	5.26 Cr
Equity Shares Forfeited	6.65 Lk	6.65 Lk	6.65 Lk
Face Value	10	10	10
Total Reserves	32.69 Cr	51.91 Cr	68.85 Cr
Profit & Loss Account Balance	32.54 Cr	51.76 Cr	68.7 Cr
General Reserves	15 Lk	15 Lk	15 Lk
Reserve excluding Revaluation Reserve	32.69 Cr	51.91 Cr	68.85 Cr
Shareholder's Funds	38.02 Cr	57.24 Cr	74.18 Cr
Secured Loans	10.08 Cr	25.68 Cr	34.01 Cr
Term Loans - Banks	8.17 Cr	24.5 Cr	33.09 Cr
Unsecured Loans	1.87 Cr	1.62 Cr	1.62 Cr
Loans - Others	1.87 Cr	1.62 Cr	1.62 Cr
Deferred Tax Assets / Liabilities	1.51 Cr	3.07 Cr	3.6 Cr
Deferred Tax Assets	27.72 Lk	39.01 Lk	58.31 Lk
Deferred Tax Liability	1.78 Cr	3.46 Cr	4.18 Cr
Long Term Provisions	86.27 Lk	1.07 Cr	1.22 Cr
Total Non-Current Liabilities	14.32 Cr	31.44 Cr	40.45 Cr
Trade Payables	17.86 Cr	18.11 Cr	24.45 Cr
Sundry Creditors	17.86 Cr	18.11 Cr	24.45 Cr
Other Current Liabilities	8.19 Cr	14.51 Cr	14.98 Cr
Advances received from customers	0	2.56 Cr	5.68 Cr
Interest Accrued But Not Due	7,500	5.73 Lk	9.79 Lk
Current maturity - Others	6.21 Lk	19.42 Lk	22.82 Lk
Short Term Borrowings	59.53 Cr	105.03 Cr	115.76 Cr
Secured ST Loans repayable on Demands	59.53 Cr	105.03 Cr	115.76 Cr
Working Capital Loans- Sec	59.53 Cr	105.03 Cr	115.76 Cr
Short Term Provisions	38.43 Lk	1.63 Cr	37.39 Lk
Provision for Tax	20.13 Lk	1.31 Cr	0
Total Current Liabilities	85.97 Cr	139.28 Cr	155.56 Cr
Total Liabilities	138.31 Cr	227.96 Cr	270.19 Cr
Gross Block	94.93 Cr	114.03 Cr	117.23 Cr
Less: Accumulated Depreciation	68.29 Cr	71.22 Cr	76.69 Cr
Net Block	26.64 Cr	42.81 Cr	40.55 Cr
Capital Work in Progress	0	0	26.92 Lk
Non Current Investments	73,462	75,000	82,000
Long Term Investment	73,462	75,000	82,000
Quoted	9,262	10,000	18,000
Unquoted	64,200	65,000	64,000
Long Term Loans & Advances	1.65 Cr	1.66 Cr	16.23 Cr
Total Non-Current Assets	28.3 Cr	44.48 Cr	57.05 Cr
Unquoted	64,200	65,000	64,000
Inventories	42.77 Cr	62.92 Cr	56.47 Cr
Raw Materials	23.43 Cr	15.83 Cr	37.83 Cr
Work-in Progress	3.56 Cr	10.27 Cr	2.29 Cr
Finished Goods	15.13 Cr	35.82 Cr	15.63 Cr
Stores and Spare	64.12 Lk	99.89 Lk	72.37 Lk
Sundry Debtors	53.47 Cr	96.21 Cr	122.33 Cr
Debtors more than Six months	0	1.22 Cr	0
Debtors Others	53.47 Cr	94.99 Cr	122.33 Cr
Cash and Bank	53.16 Lk	40.21 Lk	80.38 Lk
Cash in hand	6.79 Lk	3.8 Lk	5.35 Lk
Balances at Bank	46.37 Lk	36.41 Lk	75.03 Lk
Other Current Assets	6.7 Cr	23.42 Lk	6.71 Cr
Interest accrued on Investments	920	0	0
Prepaid Expenses	11.37 Lk	21.27 Lk	18.74 Lk
Short Term Loans and Advances	6.55 Cr	23.72 Cr	26.82 Cr
Advances recoverable in cash or in kind	6.42 Cr	11.57 Cr	12.31 Cr
Advance income tax and TDS	11.52 Lk	12.16 Cr	4.03 Cr
Total Current Assets	110.02 Cr	183.49 Cr	213.14 Cr
Net Current Assets (Including Current Investments)	24.04 Cr	44.2 Cr	57.58 Cr
Total Assets	138.31 Cr	227.96 Cr	270.19 Cr
Total Debt	76.66 Cr	138.72 Cr	157.15 Cr
Book Value	72.12	108.65	140.84
Adjusted Book Value	72.12	108.65	140.84

Consolidated Standalone

FINANCIAL RATIOS (CONSOLIDATED) FOR SALONA COTSPIN LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
Operational & Financial Ratios
Earnings Per Share (Rs)	11.78	37.6	33.39
CEPS(Rs)	16.83	43.93	43.78
DPS(Rs)	1	1.2	1.2
Book NAV/Share(Rs)	72.12	108.65	140.84
Tax Rate(%)	20.1	26.02	13.27
Margin Ratios
Core EBITDA Margin(%)	6.42	5.78	7.15
EBIT Margin(%)	5.31	5.27	6.09
Pre Tax Margin(%)	3.37	4.13	4.16
PAT Margin (%)	2.69	3.06	3.61
Cash Profit Margin (%)	3.85	3.57	4.73
Performance Ratios
ROA(%)	5.6	10.81	7.05
ROE(%)	17.72	41.61	26.77
ROCE(%)	13.07	21.97	13.88
Asset Turnover(x)	2.08	3.53	1.95
Sales/Fixed Asset(x)	2.49	6.19	4.21
Working Capital/Sales(x)	9.57	14.64	8.46
Efficiency Ratios
Fixed Capital/Sales(x)	0.4	0.16	0.24
Receivable days	53.11	42.21	81.91
Inventory Days	62.99	29.81	44.75
Payable days	24.75	12.23	19.24
Valuation Parameters
PER(x)	7.73	5.89	7.03
PCE(x)	5.41	5.04	5.36
Price/Book(x)	1.26	2.04	1.67
Yield(%)	1.1	0.54	0.51
EV/Net Sales(x)	0.54	0.39	0.57
EV/Core EBITDA(x)	8.34	6.81	7.97
EV/EBIT(x)	10.15	7.47	9.43
EV/CE(x)	0.9	1.12	1.04
M Cap / Sales	0.21	0.18	0.25
Growth Ratio
Net Sales Growth(%)	88.87	181.18	-24.75
Core EBITDA Growth(%)	72.57	151.78	-6.23
EBIT Growth(%)	104.52	179.31	-13.1
PAT Growth(%)	428.33	219.18	-11.22
EPS Growth(%)	428.32	219.18	-11.22
Financial Stability Ratios
Total Debt/Equity(x)	2.02	2.42	2.12
Current Ratio(x)	1.28	1.32	1.37
Quick Ratio(x)	0.78	0.87	1.01
Interest Cover(x)	2.74	4.62	3.15
Total Debt/Mcap(x)	1.6	1.19	1.27

FINANCIAL RATIOS (STANDALONE) FOR SALONA COTSPIN LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
Operational & Financial Ratios
Earnings Per Share (Rs)	11.78	37.6	33.39
CEPS(Rs)	16.83	43.93	43.78
DPS(Rs)	1	1.2	1.2
Book NAV/Share(Rs)	72.12	108.65	140.84
Tax Rate(%)	20.1	26.02	13.27
Margin Ratios
Core EBITDA Margin(%)	6.42	5.78	7.15
EBIT Margin(%)	5.31	5.27	6.09
Pre Tax Margin(%)	3.37	4.13	4.16
PAT Margin (%)	2.69	3.06	3.61
Cash Profit Margin (%)	3.85	3.57	4.73
Performance Ratios
ROA(%)	5.6	10.81	7.05
ROE(%)	17.72	41.61	26.77
ROCE(%)	13.07	21.97	13.88
Asset Turnover(x)	2.08	3.53	1.95
Sales/Fixed Asset(x)	2.49	6.19	4.21
Working Capital/Sales(x)	9.57	14.64	8.46
Efficiency Ratios
Fixed Capital/Sales(x)	0.4	0.16	0.24
Receivable days	53.11	42.21	81.91
Inventory Days	62.99	29.81	44.75
Payable days	24.75	12.23	19.24
Valuation Parameters
PER(x)	7.73	5.89	7.03
PCE(x)	5.41	5.04	5.36
Price/Book(x)	1.26	2.04	1.67
Yield(%)	1.1	0.54	0.51
EV/Net Sales(x)	0.54	0.39	0.57
EV/Core EBITDA(x)	8.34	6.81	7.97
EV/EBIT(x)	10.15	7.47	9.43
EV/CE(x)	0.9	1.12	1.04
M Cap / Sales	0.21	0.18	0.25
Growth Ratio
Net Sales Growth(%)	88.87	181.18	-24.75
Core EBITDA Growth(%)	72.57	151.78	-6.23
EBIT Growth(%)	104.52	179.31	-13.1
PAT Growth(%)	428.33	219.18	-11.22
EPS Growth(%)	428.32	219.18	-11.22
Financial Stability Ratios
Total Debt/Equity(x)	2.02	2.42	2.12
Current Ratio(x)	1.28	1.32	1.37
Quick Ratio(x)	0.78	0.87	1.01
Interest Cover(x)	2.74	4.62	3.15
Total Debt/Mcap(x)	1.6	1.19	1.27

SHARE HOLDING PATTERN FOR SALONA COTSPIN LIMITED

Date	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024
Promoters %	65.98	65.98	65.98	66.36	67.09	67.09	67.09	67.09	67.09	67.09
FII %	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
DII %	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Public %	34.02	34.02	34.02	33.63	32.91	32.91	32.91	32.91	32.91	32.91

PEER COMPARISON FOR SALONA COTSPIN LIMITED

No.	Name
1	GTN Industries Limited
2	MID INDIA INDUSTRIES LTD
3	Modern Threads (India) Limited
4	Nahar Spinning Mills Limited
5	DCM Limited
6	PASUPATI SPG.& WVG.MILLS LTD
7	Shiva Texyarn Limited
8	SUPER SALES INDIA LTD
9	DEEPAK SPINNERS LTD
10	SURYAVANSHI SPINNING MILLS LTD
11	UNIWORTH LTD
12	INDIAN ACRYLICS LTD
13	Sumeet Industries Limited
14	Pioneer Embroideries Limited
15	Patspin India Limited
16	Nahar Industrial Enterprises Limited
17	Eurotex Industries and Exports Limited
18	Maral Overseas Limited
19	Trident Limited
20	AMIT SPINNING INDUSTRIES LTD
21	AMARJOTHI SPINNING MILLS LTD
22	Nagreeka Exports Limited
23	GEM SPINNERS INDIA LTD
24	ADITYA SPINNERS LTD
25	Gangotri Textiles Limited
26	Super Spinning Mills Limited
27	Damodar Industries Limited
28	SAMBANDAM SPINNING MILLS LTD
29	KANDAGIRI SPINNING MILLS LTD
30	Filatex India Limited
31	Ambika Cotton Mills Limited
32	RAJAPALAYAM MILLS LTD
33	Rajvir Industries Limited
34	Nitin Spinners Limited
35	GTN Textiles Limited
36	Sutlej Textiles and Industries Limited
37	ABHISHEK CORPORATION LTD
38	Ginni Filaments Limited
39	Salona Cotspin Limited
40	Lambodhara Textiles Limited
41	Precot Limited
42	BIRLA COTSYN (INDIA) LTD
43	JINDAL COTEX LTD
44	Shekhawati Poly-Yarn Limited
45	CIL Nova Petrochemicals Limited

CORPORATE ACTIONS FOR SALONA COTSPIN

Exchange Date	Purpose	Book Closure Dates
BSE 12-Sep-2024	Book Closure - Rs.1.0000 per share(10%)Dividend & A.G.M.	17-Sep-2024 23-Sep-2024
BSE 12-Sep-2024	AGM - Rs.1.0000 per share(10%)Dividend & A.G.M.	23-Sep-2024 23-Sep-2024
BSE 08-Sep-2021	Dividend - Rs.1.0000 per share(10%)Dividend
BSE 07-Sep-2021	Book Closure - A.G.M. & Rs.1.0000 per share(10%)Dividend	10-Sep-2021 16-Sep-2021
BSE 07-Sep-2021	AGM - A.G.M. & Rs.1.0000 per share(10%)Dividend	16-Sep-2021 16-Sep-2021

CORPORATE ANNOUNCEMENTS FOR SALONA COTSPIN

Exchange Date	Category File	Description
BSE 10-Apr-2023	Intimation FILE	Closure of Trading Window Salona Cotspin Ltd has informed BSE regarding "Closure of Trading Window".
BSE 12-Apr-2022	General FILE	Clarification With reference to significant movement in price in order to ensure that investors have latest relevant information about the company and to inform the market so that the interest of the investors is safeguarded Salona Cotspin Ltd has submitted to BSE a copy of Clarification is enclosed.
BSE 11-Apr-2022	General -	Clarification sought from Salona Cotspin Ltd The Exchange has sought clarification from Salona Cotspin Ltd on April 11 2022 with reference to significant movement in price in order to ensure that investors have latest relevant information about the company and to inform the market so that the interest of the investors is safeguarded.The reply is awaited.
BSE 02-Mar-2022	General -	Clarification sought from Salona Cotspin Ltd The Exchange has sought clarification from Salona Cotspin Ltd on March 2 2022 with reference to significant movement in price in order to ensure that investors have latest relevant information about the company and to inform the market so that the interest of the investors is safeguarded.The reply is awaited.