Integrated Filing — IndAS



General information about company
Scrip Code 524208
NSE Symbol AARTIIND
MSEI Symbol NOTLISTED
ISIN INE769A01020
Name of company AARTI 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 08-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-Apr-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 Specialty Chemicals
Start date and time of board meeting 08-May-2025   11:30:00
End date and time of board meeting 08-May-2025   16:45:00
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 Declaration of unmodified opinion



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 19490300000 72713200000
Other income -29400000 141200000
Total income 19460900000 72854400000
2 Expenses
(a) Cost of materials consumed 11042500000 43813600000
(b) Purchases of stock-in-trade 716000000 2197300000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 750700000 540300000
(d) Employee benefit expense 988800000 4224200000
(e) Finance costs 639600000 2754400000
(f) Depreciation, depletion and amortisation expense 1133200000 4342700000
(f) Other Expenses
1 Other Expenses 3305200000 11933200000
Total other expenses 3305200000 11933200000
Total expenses 18576000000 69805700000
3 Total profit before exceptional items and tax 884900000 3048700000
4 Exceptional items 0 23700000
5 Total profit before tax 884900000 3072400000
6 Tax expense
7 Current tax -31000000 -44200000
8 Deferred tax -42000000 -192100000
9 Total tax expenses -73000000 -236300000
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 957900000 3308700000
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 957900000 3308700000
17 Other comprehensive income net of taxes 240400000 142200000
18 Total Comprehensive Income for the period 1198300000 3450900000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 957900000 3308700000
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1198300000 3450900000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 1812600000 1812600000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 54238600000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.64 9.13
Diluted earnings (loss) per share from continuing operations 2.64 9.12
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
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.64 9.13
Diluted earnings (loss) per share from continuing and discontinued operations 2.64 9.12
24 Debt equity ratio 0.006 0.006
25 Debt service coverage ratio 0.009 0.009
26 Interest service coverage ratio 0.025 0.022
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 63285400000
Capital work-in-progress 12738000000
Investment property 0
Goodwill 0
Other intangible assets 482500000
Intangible assets under development 1804100000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 476300000
Trade receivables, non-current 0
Loans, non-current 600000
Other non-current financial assets 0
Total non-current financial assets 476900000
Deferred tax assets (net) 2179900000
Other non-current assets 1221000000
Total non-current assets 82187800000
2 Current assets
Inventories 14540200000
Current financial asset
Current investments 0
Trade receivables, current 7860600000
Cash and cash equivalents 1993900000
Bank balance other than cash and cash equivalents 955800000
Loans, current 62700000
Other current financial assets 163200000
Total current financial assets 11036200000
Current tax assets (net) 138900000
Other current assets 3232100000
Total current assets 28947400000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 111135200000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1812600000
Other equity 54238600000
Total equity attributable to owners of parent 56051200000
Non controlling interest 1000000
Total equity 56052200000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 18674200000
Trade payables, non-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 0
Total Trade payable 0
Other non-current financial liabilities 471300000
Total non-current financial liabilities 19145500000
Provisions, non-current 151900000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 1121600000
Total non-current liabilities 20419000000
Current liabilities
Current financial liabilities
Borrowings, current 19221300000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 264800000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 12110000000
Total Trade payable 12374800000
Other current financial liabilities 2133700000
Total current financial liabilities 33729800000
Other current liabilities 775100000
Provisions, current 159100000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 34664000000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 55083000000
Total equity and liabilites 111135200000
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
1 Change in fair value of equity instruments -4300000 -30400000
2 Change in fair value of Foreign currency hedge 244700000 172600000
Total Amount of items that will not be reclassified to profit and loss 240400000 142200000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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 0 0
5 Total Other comprehensive income 240400000 142200000



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 3072400000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2754400000
Adjustments for decrease (increase) in inventories -2943800000
Adjustments for decrease (increase) in trade receivables, current 437700000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
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 4807700000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 4342700000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
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 67200000
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 -3300000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -34700000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 9427900000
Net cash flows from (used in) operations 12500300000
Dividends received 0
Interest paid 0
Interest received -149500000
Income taxes paid (refund) -68600000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 12419400000
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 27200000
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 234500000
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 71000000
Purchase of property, plant and equipment 13859700000
Proceeds from sales of investment property 0
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 0
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
Interest received 149500000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -75800000
Net cash flows from (used in) investing activities -13976700000
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 100000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 5927000000
Repayments of borrowings 3442100000
Payments of lease liabilities 99800000
Dividends paid 362500000
Interest paid 2754400000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -731700000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -2289000000
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 -2289000000
Cash and cash equivalents cash flow statement at beginning of period 4282900000
Cash and cash equivalents cash flow statement at end of period 1993900000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's 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 Yes
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 Gokhale & Sathe Yes 28-Feb-2027