Integrated Filing — IndAS



General information about company
Scrip Code 500101
NSE Symbol ARVIND
MSEI Symbol NOTLISTED
ISIN INE034A01011
Name of company Arvind 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 29-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 29-Jul-2025   12:00:00
End date and time of board meeting 29-Jul-2025   12:50:00
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
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 Standalone
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 18118900000
Other income 109100000
Total income 18228000000
2 Expenses
(a) Cost of materials consumed 8577400000
(b) Purchases of stock-in-trade 333500000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -331200000
(d) Employee benefit expense 2370800000
(e) Finance costs 402000000
(f) Depreciation, depletion and amortisation expense 575800000
(f) Other Expenses
1 Project expenses 43200000 43200000
2 Other expenses 5482800000 5482800000
Total other expenses 5526000000
Total expenses 17454300000
3 Total profit before exceptional items and tax 773700000
4 Exceptional items 0
5 Total profit before tax 773700000
6 Tax expense
7 Current tax 204500000
8 Deferred tax -7500000
9 Total tax expenses 197000000
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 576700000
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 0
16 Total profit (loss) for period 576700000
17 Other comprehensive income net of taxes 53400000
18 Total Comprehensive Income for the period 630100000
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
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 2619500000
Face value of equity share capital 10
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 2.2
Diluted earnings (loss) per share from continuing operations 2.2
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 2.2
Diluted earnings (loss) per share from continuing and discontinued operations 2.2
24 Debt equity ratio 0.0042
25 Debt service coverage ratio 0.0221
26 Interest service coverage ratio 0.0438
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes n n1The above standalone unaudited financial results were reviewed by the Audit Committee and have been considered and approved by the Board of Directors at their meeting held on July 29 2025 The same have been subjected to Limited Review by the Statutory Auditors n n2Exceptional items represent following n nParticulars Quarter Ended Year Ended n 30.06.2025 31.03.2025 30.06.2024 31.03.2025 n Unaudited Refer Note 3 Unaudited Audited na Provision for impairment of ninvestments and loans loss non sale of investments - (2.77) - (30.07) n - (2.77) - (30.07) nTax Impact on above - 0.33 - 4.30 nTotal - (2.44) - (25.77) n n3The figures for the quarter ended March 31 2025 are the balancing figures between audited figures in respect of the full financial year and the unaudited published year to date figures upto the third quarter ended December 31 2024 which were subjected to limited review n n4 The Board at its meeting dated May 6 2024 has approved the Scheme of Arrangement Scheme for transfer and vesting of Advanced materials division of the company to Arvind Advanced Materials Limited a wholly owned subsidiary of the company on an ongoing basis by way of slump sale with effect from the appointed date that is April 1 2024 at book value under Sec 230 to 232 and other applicable provisions of the Companies Act 2013 National Company Law Tribunal Ahmedabad Bench NCLT vide its order dated April 8 2025 admitted Company Application and interalia directed to convene meetings of its Equity shareholders and Creditors Secured and Unsecured of the Company on 30th May 2025 for the purpose of considering and if thought fit approving the proposed scheme with or without modification In compliance with NCLT order the said meetings were duly convened and held and the proposed Scheme has been approved by equity shareholders and creditors of the Company As the Scheme is subject to further sanction by National Company Law Tribunal pending which no adjustments are required to be made in the financial results for the quarter ended June 30 2025 n n5 The operations at Companys plant located at Santej Gujarat were partially affected for a period of 21 days due to strike by section of workers during the quarter ended June 30 2024. The Labour Court declared the strike illegal in an order dated June 6 2024 Subsequently the strike was called off by the workers and operations at the Santej plant have since normalized n n6 Pursuant to the amendments in the Finance No 2 Act 2024 long term capital gains tax rate was changed from 20 percent plus surcharge and cess with indexation to 12.5 percent plus surcharge and cess without indexation In accordance with the said amendments the deferred tax asset has been reduced by Rs 56.77 crores in previous financial year It is to be noted that only a provision is being made in the books of accounts to record the Deferred Tax in line with the applicable accounting standards and recently enacted tax rate change



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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Textiles 14731400000 14731400000
2 Advanced Materials 3142400000 3142400000
3 Others 321000000 321000000
Total Segment Revenue 18194800000
Less: Inter segment revenue 75900000 75900000
Revenue from operations 18118900000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Textiles 808600000 808600000
2 Advanced Materials 342000000 342000000
3 Others -74300000 -74300000
Total Profit before tax 1076300000
i. Finance cost 402000000 402000000
ii. Other Unallocable Expenditure net off Unallocable income -99400000 -99400000
Profit before tax 773700000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Textiles 47900400000 47900400000
2 Advanced Materials 9910300000 9910300000
3 Others 5285400000 5285400000
Total Segment Asset 63096100000 63096100000
Un-allocable Assets 11069000000 11069000000
Net Segment Asset 74165100000 74165100000
4 Segment Liabilities
Segment Liabilities
1 Textiles 15127800000 15127800000
2 Advanced Materials 2489300000 2489300000
3 Others 3068700000 3068700000
Total Segment Liabilities 20685800000 20685800000
Un-allocable Liabilities 1744700000 1744700000
Net Segment Liabilities 22430500000 22430500000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Notes n nI Considering the nature of the Companys business and operations as well as based on reviews performed by Chief operating decision maker regarding resource allocation and performance management the Company has identified following as reportable segments in accordance with the requirements of Ind AS 108 Operating Segments. Above segment liability does not include borrowings n nClassification of Reportable Segments n n1Textiles Fabrics Garments and Fabric Retail n2Advanced Materials Human Protection fabric and garments Industrial Products Advance Composites and Automotive fabrics n3 Others EPABX and One to Many Radio Developing of Residential Units Construction contracts and Others



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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement gain/(loss) of defined benefit plan 40400000 40400000
Total Amount of items that will not be reclassified to profit and loss 40400000
2 Income tax relating to items that will not be reclassified to profit or loss 10200000
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of gain/(loss) on cash flow hedges 31000000 31000000
Total Amount of items that will be reclassified to profit and loss 31000000
4 Income tax relating to items that will be reclassified to profit or loss 7800000
5 Total Other comprehensive income 53400000