Salona Cotspin Limited3 Months Ended Results & Financial Update
Salona Cotspin Limited: 3 Months Ended standalone results and company financials – revenue ₹196.60 Cr, PAT ₹2.26 Cr. Explore reported YoY/QoQ movements, margins, business drivers and management commentary. This page does not provide a rating, target price or investment recommendation.
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Chart · Market context
Salona Cotspin price & chart
Quarter overview
Quarterly earnings analysis
Salona Cotspin Limited registered revenue from operations of INR 196.60 crore for the quarter ended June 30, 2026, reflecting a substantial expansion compared to both the preceding quarter and the corresponding period of the previous year.
Total income for Q1 FY27 reached INR 196.66 crore, supported by a minor component of other income amounting to INR 0.0547 crore.
Profit before tax (PBT) stood at INR 2.82 crore for the quarter, improving from INR 0.76 crore in the preceding quarter ended March 31, 2026, and INR 2.02 crore in the corresponding quarter of the previous year.
Net profit after tax (PAT) for the quarter was reported at INR 2.26 crore, rebounding from a net loss of INR 1.37 crore in Q4 FY26 and increasing over the PAT of INR 1.53 crore recorded in Q1 FY26.
Basic and diluted earnings per share (EPS) for the quarter were recorded at INR 4.29, compared to an EPS of INR (2.59) in the previous quarter and INR 2.91 in the same quarter last year.
Total expenditure for the quarter rose to INR 193.84 crore, driven by a significant increase in purchases of stock-in-trade and consumption of raw materials.
Tax expenses for the quarter included current tax of INR 0.4710 crore and deferred tax of INR 0.0945 crore, bringing total tax provision to INR 0.5655 crore.
01 · Business model
What does Salona Cotspin do?
Salona Cotspin Limited operates as a textile manufacturer based in Coimbatore, Tamil Nadu, specialising in the production and sale of yarn.
The company's primary manufacturing facilities and registered operations are located at Sathy Main Road, Pungampalli Village, Erode District, Tamil Nadu.
The operating model centers on textile spinning, material processing, and trading activities within the domestic and textile supply chain.
The company maintains single-segment reporting under Ind AS, classifying its core business exclusively as the manufacture and sale of textiles.
02 · Financial snapshot
Current quarter vs the two useful baselines
| Metric | 3 Months Ended | Year-ago | Previous quarter |
|---|---|---|---|
| Revenue from operations | ₹196.60 Cr | ₹157.10 Cr | ₹110.46 Cr |
| Total income | ₹196.66 Cr | ₹157.14 Cr | ₹110.70 Cr |
| Profit before tax | ₹2.82 Cr | ₹2.02 Cr | ₹0.76 Cr |
| Profit after tax | ₹2.26 Cr | ₹1.53 Cr | ₹-1.37 Cr |
| EPS | ₹4.29 | ₹2.91 | ₹-2.59 |
Financial interpretation
What the reported numbers mean
Profit after tax represented 1.1% of reported quarterly operating revenue. This is a calculated net-profit-to-sales ratio, not a company-reported operating margin. It measures the outcome after expenses and tax; it does not, by itself, establish how margins changed versus another period.
Profit before tax was equivalent to 1.4% of quarterly operating revenue. The distinction between pre-tax and post-tax profit matters when interpreting earnings; neither ratio identifies an underlying cost driver without a properly matched comparative period.
Total income exceeded operating revenue by ₹0.05 crore. This is the disclosed difference between the two lines, not incremental sales. The distinction matters when assessing how much of the quarter’s reported income came from the operating top line.
Ratios above are calculated from the reported quarterly figures. They are analytical descriptions, not company-reported margin guidance or an investment recommendation.
03 · Why it moved
Why the quarter looked the way it did
What drove revenue
Revenue from operations scaled up to INR 196.60 crore in Q1 FY27, compared with INR 110.46 crore in Q4 FY26 and INR 157.10 crore in Q1 FY26.
Total income reached INR 196.66 crore, which included minor other income of INR 0.0547 crore alongside core operational turnover.
What drove margins
Cost of materials consumed was reported at INR 45.47 crore, while purchases of stock-in-trade stood at INR 120.89 crore for the quarter.
Changes in inventories of finished goods, work-in-progress, and stock-in-trade resulted in a positive adjustment of INR 3.42 crore.
Employee benefit expenses for the quarter were accounted at INR 5.31 crore.
Finance costs stood at INR 5.42 crore, while depreciation and amortisation expenses were recorded at INR 2.49 crore.
Other expenses for the period aggregated to INR 10.83 crore.
04 · Segments, products & geography
Which parts of the business are doing the work
Segments and products
The company operates in a single primary reportable segment, which is the manufacture and sale of textiles, with no other reportable segments identified under Ind AS 108.
05 · Reported developments
What changed operationally
The company returned to profitability with a net profit of INR 2.26 crore in Q1 FY27, recovering from the net loss registered in the preceding quarter.
06 · Beyond the numbers
What changed beyond the numbers
Director Category Change
Mr. Raghav Agarwal was recategorized from Non-Executive Non-Independent Director to Executive Non-Independent Director, subject to retirement by rotation at the ensuing AGM.
Board Appointments and Cessation
Mr. Shanmugam R M was appointed as an Additional Director in the capacity of Non-executive Independent Director for a two-year term effective August 13, 2026. Separately, Independent Director Mr. Gaurav Jain is set to demit office upon the completion of his tenure on September 19, 2026.
Annual General Meeting and Dividend Schedule
The 32nd Annual General Meeting for the financial year ended March 31, 2026, is scheduled for September 23, 2026. The register of members will remain closed from September 17, 2026, to September 23, 2026, with the record date for the proposed dividend set as September 17, 2026.
07 · Previous-quarter changes
What changed since the previous quarter
Net profit recovered from a loss of INR 1.37 crore in Q4 FY26 to a positive net profit of INR 2.26 crore in Q1 FY27.
08 · Key Q&A
The quarter, answered directly
What does Salona Cotspin do?
Salona Cotspin Limited operates as a textile manufacturer based in Coimbatore, Tamil Nadu, specialising in the production and sale of yarn.
What is the clearest takeaway from 3 Months Ended?
Salona Cotspin Limited registered revenue from operations of INR 196.60 crore for the quarter ended June 30, 2026, reflecting a substantial expansion compared to both the preceding quarter and the corresponding period of the previous year.
What drove revenue or demand?
Revenue from operations scaled up to INR 196.60 crore in Q1 FY27, compared with INR 110.46 crore in Q4 FY26 and INR 157.10 crore in Q1 FY26.
What mattered most for margins or profitability?
Cost of materials consumed was reported at INR 45.47 crore, while purchases of stock-in-trade stood at INR 120.89 crore for the quarter.
What changed operationally beyond the headline numbers?
Mr. Raghav Agarwal was recategorized from Non-Executive Non-Independent Director to Executive Non-Independent Director, subject to retirement by rotation at the ensuing AGM.
What should the next disclosure help confirm?
Monitor the proceedings and shareholder approvals at the upcoming AGM scheduled for September 23, 2026, including dividend distribution outcomes.
09 · Scenario calculator
Earnings sensitivity: what if growth and margins change?
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10 · Next filing checkpoints
What the next disclosure can confirm or change
- 01
32nd Annual General Meeting: Monitor the proceedings and shareholder approvals at the upcoming AGM scheduled for September 23, 2026, including dividend distribution outcomes.
- 02
Board Transition Execution: Observe the formal assumption of office by newly appointed Independent Director Mr. Shanmugam R M and the completion of Mr. Gaurav Jain's tenure on September 19, 2026.
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