Integrated Filing — IndAS



General information about company
Scrip Code 521070
NSE Symbol ALOKINDS
MSEI Symbol NOTLISTED
ISIN INE270A01029
Name of company ALOK INDUSTRIES 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 17-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-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 Single segment
Description of single segment Textile
Start date and time of board meeting 17-Jul-2025   14:00:00
End date and time of board meeting 17-Jul-2025   16:10:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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 9324900000
Other income 69900000
Total income 9394800000
2 Expenses
(a) Cost of materials consumed 4705000000
(b) Purchases of stock-in-trade 1400000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -135800000
(d) Employee benefit expense 1264100000
(e) Finance costs 1558700000
(f) Depreciation, depletion and amortisation expense 682100000
(f) Other Expenses
1 Power & Fuel 1860700000 1860700000
2 Other expenses 1428000000 1428000000
Total other expenses 3288700000
Total expenses 11364200000
3 Total profit before exceptional items and tax -1969400000
4 Exceptional items 256000000
5 Total profit before tax -1713400000
6 Tax expense
7 Current tax 0
8 Deferred tax 0
9 Total tax expenses 0
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 -1713400000
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 -2200000
16 Total profit (loss) for period -1715600000
17 Other comprehensive income net of taxes 68400000
18 Total Comprehensive Income for the period -1647200000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -1715600000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -1647200000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 4965300000
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 -0.35
Diluted earnings (loss) per share from continuing operations -0.35
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 -0.35
Diluted earnings (loss) per share from continuing and discontinued operations -0.35
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1tThe above financial results of Alok Industries Limited the Company for the quarter ended June 30 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on July 17 2025 and have been subjected to review by the statutory auditors n n2tOn July 12 2024 certain spinning plants of the Company located at Silvassa was struck by tornado causing damage to certain assets of the Company Basis preliminary assessment management had assessed loss of Rs 61 42 crore due to above and recorded a loss relating to property plant and equipment as per WDV and inventories under the head exceptional items The Company is of the view that it has adequately covered its assets by insurance policy and the surveyors assessment is in progress Since there was certainty on recovery of loss from insurance company the Company had recorded the entire amount of loss as insurance claim receivables under the head exceptional items and the Company has already received on account payment of Rs 55 crore from the Insurance company during the year ended March 31 2025 During the quarter ended June 30 2025 the Company has further received on account payment of Rs 25 crore from insurance company Further it has sold certain damaged assets for Rs 7 02 crore during the current quarter The net amount of Rs 25 60 crore has been recognised during the current quarter under the head exceptional items n n3tThe Company underwent a corporate insolvency resolution process under section 31 of the Insolvency and Bankruptcy Code 2016 A resolution plan was approved by the Hon ble National Company Law Tribunal Ahmedabad Bench Approved Resolution Plan vide its order dated March 8 2019 and the implementation of the Approved Resolution Plan was concluded in the earlier year with the re-constitution of the Board of Directors of the Company on September 14 2020 n n4tAs per Clause 1 2 xi of Approved Resolution Plan the outstanding debt amounting to Rs 17384 02 crore assigned to Resolution Applicants shall not carry interest for the first 8 years from the Closing Date as defined in the Approved Resolution Plan hence such debt has been measured at cost After such period of 8 years the terms of assigned debt shall be mutually agreed among the Resolution Applicants and the Company The Approved Resolution Plan has an overriding effect on the requirements of Ind AS as per legal view obtained by the Company in this regard Hence had the Company applied the Ind AS it would have recognised the assigned debt at its fair value and accordingly recognized the imputed interest cost over the period of loan in the statement of profit and loss n n5tThe Company incurred a loss of Rs 176 48 crore for the quarter ended June 30 2025 and has accumulated losses of Rs 23044 88 crore as on that date its current assets exceeds its current liabilities by Rs 17777 crore and it has earned EBITDA of Rs 42 86 crore for the quarter ended June 30 2025 Considering the above the financial results have been prepared on a going concern basis n n6tThe Group operates in a single primary business segment namely Textiles which constitutes a reportable segment in the context of Ind AS 108 on Operating Segments n n7tFigures for the quarter ended March 31 2025 are the balancing figures between audited figures in respect of the full financial year ended on that date and the published reviewed year to date figures up to the third quarter of that financial year n



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)
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-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 Remeasurements gains /(losses) on defined benefit plans 2000000 2000000
Total Amount of items that will not be reclassified to profit and loss 2000000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
1 Foreign Currency Translation Reserve 66400000 66400000
Total Amount of items that will be reclassified to profit and loss 66400000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 68400000