Integrated Filing — IndAS



General information about company

Scrip Code 543458
NSE Symbol AWL
MSEI Symbol NOTLISTED
ISIN INE699H01024
Name of company AWL AGRI BUSINESS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 15-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 15-Jul-2025   12:40:00
End date and time of board meeting 15-Jul-2025   14:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or 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 170586500000
Other income 2060900000
Total income 172647400000
2 Expenses
(a) Cost of materials consumed 149513400000
(b) Purchases of stock-in-trade 8394600000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -3356800000
(d) Employee benefit expense 1498300000
(e) Finance costs 1586300000
(f) Depreciation, depletion and amortisation expense 1027500000
(f) Other Expenses
1 Freight and Forwarding Expenses 4337100000 4337100000
2 Power and Fuel 1622500000 1622500000
3 Consumption of Chemicals, Stores, Spares and Consumables 1321100000 1321100000
4 Contract Labour Charges 805600000 805600000
5 Advertisement and Sales Promotion Expenses 431400000 431400000
6 Sales Distribution Network Expenses 351000000 351000000
7 Job Work Charges 306700000 306700000
8 Contractual Administrative Manpower and Security Service Charges 240800000 240800000
9 Insurance 174800000 174800000
10 Others 1287100000 1287100000
Total other expenses 10878100000
Total expenses 169541400000
3 Total profit before exceptional items and tax 3106000000
4 Exceptional items 0
5 Total profit before tax 3106000000
6 Tax expense
7 Current tax 652100000
8 Deferred tax 136200000
9 Total tax expenses 788300000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 2317700000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 61800000
16 Total profit (loss) for period 2379500000
17 Other comprehensive income net of taxes -19400000
18 Total Comprehensive Income for the period 2360100000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2364300000
Total profit or loss, attributable to non-controlling interests 15200000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2344900000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 15200000
21 Details of equity share capital
Paid-up equity share capital 1295300000
Face value of equity share capital 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.84
Diluted earnings (loss) per share from continuing operations 1.84
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.84
Diluted earnings (loss) per share from continuing and discontinued operations 1.84
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


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Edible Oil 134147200000 134147200000
2 Food & FMCG 14140500000 14140500000
3 Industry Essentials 22298800000 22298800000
Total Segment Revenue 170586500000
Less: Inter segment revenue
Revenue from operations 170586500000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Edible Oil 1812000000 1812000000
2 Food & FMCG 745000000 745000000
3 Industry Essentials 1001500000 1001500000
Total Profit before tax 3558500000
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 3558500000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Edible Oil 138969800000 138969800000
2 Food & FMCG 38267900000 38267900000
3 Industry Essentials 26400600000 26400600000
Total Segment Asset 203638300000 203638300000
Un-allocable Assets 34163700000 34163700000
Net Segment Asset 237802000000 237802000000
4 Segment Liabilities
Segment Liabilities
1 Edible Oil 111837400000 111837400000
2 Food & FMCG 6793500000 6793500000
3 Industry Essentials 9967000000 9967000000
Total Segment Liabilities 128597900000 128597900000
Un-allocable Liabilities 12551400000 12551400000
Net Segment Liabilities 141149300000 141149300000
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement (loss) on defined benefit plans -15200000 -15200000
Total Amount of items that will not be reclassified to profit and loss -15200000
2 Income tax relating to items that will not be reclassified to profit or loss -3700000
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference gain / (loss) on translation of financial statements of foreign operations -7900000 -7900000
Total Amount of items that will be reclassified to profit and loss -7900000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -19400000





Details of Impact of Audit Qualification

Whether results are audited or unaudited Unaudited
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 SRBC&CO.LLP Yes 28-Feb-2026