Integrated Filing — IndAS



General information about company
Scrip Code 532797
NSE Symbol AUTOIND
MSEI Symbol NOTLISTED
ISIN INE718H01014
Name of company AUTOLINE INDUSTRIES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 24-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Auto Parts and Ancilliary Components
Start date and time of board meeting 24-May-2025   09:30:00
End date and time of board meeting 24-May-2025   18:35:00
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 Statement on impact of audit qualification



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
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 1949900000 6585500000
Other income 13500000 40900000
Total income 1963400000 6626400000
2 Expenses
(a) Cost of materials consumed 1232400000 4487500000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 104800000 -130600000
(d) Employee benefit expense 120800000 460600000
(e) Finance costs 88700000 320500000
(f) Depreciation, depletion and amortisation expense 48700000 178000000
(f) Other Expenses
1 Others 289800000 1083300000
Total other expenses 289800000 1083300000
Total expenses 1885200000 6399300000
3 Total profit before exceptional items and tax 78200000 227100000
4 Exceptional items -1200000 -35800000
5 Total profit before tax 77000000 191300000
6 Tax expense
7 Current tax 1400000 1200000
8 Deferred tax 9000000 9000000
9 Total tax expenses 10400000 10200000
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 66600000 181100000
12 Profit (loss) from discontinued operations before tax -1400000 -3200000
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax -1400000 -3200000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 65200000 177900000
17 Other comprehensive income net of taxes -1900000 -6100000
18 Total Comprehensive Income for the period 63300000 171800000
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 64300000 174400000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -1000000 -2600000
21 Details of equity share capital
Paid-up equity share capital 431700000 431700000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.54 4.52
Diluted earnings (loss) per share from continuing operations 1.47 4.29
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -0.03 -0.08
Diluted earnings (loss) per share from discontinued operations -0.03 -0.08
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.51 4.44
Diluted earnings (loss) per share from continuing and discontinued operations 1.44 4.21
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 2178900000
Capital work-in-progress 505700000
Investment property 22800000
Goodwill 15300000
Other intangible assets 6800000
Intangible assets under development 166200000
Biological assets other than bearer plants 135200000
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 19700000
Total non-current financial assets 19700000
Deferred tax assets (net) 122000000
Other non-current assets 382100000
Total non-current assets 3554700000
2 Current assets
Inventories 672200000
Current financial asset
Current investments 0
Trade receivables, current 1267100000
Cash and cash equivalents 245100000
Bank balance other than cash and cash equivalents 67400000
Loans, current 2500000
Other current financial assets 4000000
Total current financial assets 1586100000
Current tax assets (net)
Other current assets 189900000
Total current assets 2448200000
3 Non-current assets classified as held for sale 1573600000
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 7576500000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 431700000
Other equity 1099200000
Total equity attributable to owners of parent 1530900000
Non controlling interest
Total equity 1530900000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1268400000
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 5000000
Total non-current financial liabilities 1273400000
Provisions, non-current 15900000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities 7200000
Total non-current liabilities 1296500000
Current liabilities
Current financial liabilities
Borrowings, current 1594400000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 231900000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 655400000
Total Trade payable 887300000
Other current financial liabilities 252300000
Total current financial liabilities 2734000000
Other current liabilities 1289700000
Provisions, current 75800000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 4099500000
3 Liabilities directly associated with assets in disposal group classified as held for sale 649600000
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 6045600000
Total equity and liabilites 7576500000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
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 1900000 6100000
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 -1900000 -6100000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 191300000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 362400000
Adjustments for decrease (increase) in inventories -150300000
Adjustments for decrease (increase) in trade receivables, current -131200000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -35400000
Adjustments for decrease (increase) in other non-current assets 33700000
Adjustments for other financial assets, non-current -500000
Adjustments for other financial assets, current -400000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 97700000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 205800000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 178000000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 10300000
Adjustments for provisions, non-current 2200000
Adjustments for other financial liabilities, current -61200000
Adjustments for other financial liabilities, non-current 5000000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 39200000
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 500000
Other adjustments to reconcile profit (loss) 7900000
Other adjustments for non-cash items -6300000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 479000000
Net cash flows from (used in) operations 670300000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 8500000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 661800000
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 -1510600000
Purchase of property, plant and equipment 0
Proceeds from sales of investment property 100000
Purchase of investment property 21800000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 41200000
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 0
Proceeds from sales of other long-term assets 405000000
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
Interest received 39200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -17500000
Net cash flows from (used in) investing activities -1146800000
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 49000000
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 618700000
Repayments of borrowings 377600000
Payments of lease liabilities -6600000
Dividends paid 0
Interest paid -324800000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -5600000
Net cash flows from (used in) financing activities 615900000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 130900000
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 130900000
Cash and cash equivalents cash flow statement at beginning of period 0
Cash and cash equivalents cash flow statement at end of period 130900000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Qualified opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Sharp & Tannan Associates Yes 30-Apr-2028


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 6626400000 6626400000
2 Total Expenditure 6399200000 6399200000
3 Net Profit/(Loss) 177900000 58600000
4 Earnings Per Share 4.44 1.46
5 Total Assets 7576400000 7457100000
6 Total Liabilities 6045600000 6045600000
7 Net Worth 1530800000 1411500000


Audit qualification
Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Whether appeared first time Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)


Text Block
Textual Information(1) Company had recognized credit for Minimum Alternate Tax (MAT) for the Assessment Year 2011-12 and 2012-13 corresponding to financial year 2010-11 and 2011-12 under section 115 JAA of the provisions of the Income Tax Act, 1961 totaling to Rs.1,193.61 Lakhs. As per the provisions of the Income Tax Act, 1961, these MAT Credits are available for utilization for a period of 15 years from the year in which it is recognized. The company expects to utilize the MAT credit within the remaining period. n nHowever, in our opinion, based on the financial projections made available to us as well as the existence of the accumulated carry forward losses as per tax laws, it is unlikely that such MAT credit of Rs.1,193.61 Lakhs can be utilized within the designated period. Accordingly, the MAT Credit Asset, total comprehensive income and retained earnings in the financial results are overstated to that extent. n
Textual Information(2) Utilization of MAT credit of Rs.477.19 Lakhs corresponding to AY 2011-12 and Rs.716.42 Lakhs corresponding to AY 2012-13 will expire in FY 2025-26 and 2026-27 respectively, as per the Income Tax Act, 1961. Management will charge off these MAT credits in two equal installments of Rs.596.81 Lakhs each in FY 2025 -26 and FY 2026-27. Management would also like to clarify that these charges do not have any impact on Cash flow nor on Operational Profitability.
Textual Information(3) NA
Textual Information(4) NA
Textual Information(5) NA


Signatories detail
Name of CEO / Managing director Venugopal Rao Pendyala
Name of CFO Uttam Kumar Biswas
Name of audit committee chairman Vinayak Jadhav
Name of statutory auditor Sharp & Tannan Associates
Name of other signatory, if any, with designation Arnob Choudhuri Partner
Place Pune
Date 24-May-2025