Kandagiri Spinning Mills Ltd. engages in the manufacture and sale of cotton yarn. Its products include single yarn, combed, knitting, compact, double, and gassed yarn. The company was founded by Sengodan Palaniandi Ratnam, Sengodan Palaniandi Sambandam, Sengodan Palaniandi Rajendran, and K. R. Manicka Mudaliar on May 5, 1976 and is headquartered in Salem, India.