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 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 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



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 20063200000
Other income 89000000
Total income 20152200000
2 Expenses
(a) Cost of materials consumed 9080300000
(b) Purchases of stock-in-trade 593500000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -231800000
(d) Employee benefit expense 2868100000
(e) Finance costs 412200000
(f) Depreciation, depletion and amortisation expense 690000000
(f) Other Expenses
1 Project expenses 109300000 109300000
2 Other expenses 5870900000 5870900000
Total other expenses 5980200000
Total expenses 19392500000
3 Total profit before exceptional items and tax 759700000
4 Exceptional items 0
5 Total profit before tax 759700000
6 Tax expense
7 Current tax 228100000
8 Deferred tax -11500000
9 Total tax expenses 216600000
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 543100000
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 3900000
16 Total profit (loss) for period 547000000
17 Other comprehensive income net of taxes 39000000
18 Total Comprehensive Income for the period 586000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 532400000
Total profit or loss, attributable to non-controlling interests 14600000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 573000000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 13000000
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 2.03
Diluted earnings (loss) per share from continuing operations 2.03
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 2.03
Diluted earnings (loss) per share from continuing and discontinued operations 2.03
24 Debt equity ratio 0.004
25 Debt service coverage ratio 0.0196
26 Interest service coverage ratio 0.0453
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes n n1 The above consolidated financial results were reviewed by the Audit Committee and have been considered and approved by the Board of Directors at their respective meetings held on July 29 2025 n n2 Key numbers of standalone financial results of the company are as under The standalone financial results for the quarter ended June 30 2025 are available on Company's website www.arvind.com. n nParticulars Quarter Ended Year Ended n 30.06.2025 31.03.2025 30.06.2024 31.03.2025 n Unaudited Refer Note 5 Unaudited Audited nRevenue from operations 1811.89 1994.93 1687.86 7632.32 nProfit before Tax 77.37 139.59 55.15 427.49 nProfir for the period/year 57.67 93.01 39.82 240.28 nOther Comprehensive Income/ n(Loss) (net of tax) Total 5.34 (3.82) 5.48 (13.35) nTotal Comprehensive Income for nthe period / year 63.01 89.19 45.30 226.93 n n3 The operations at Santej plant 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 ca lled off by the workers and operations at the Santej plant have since normalised n n4 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 assets has been reduced by Rs 29.35 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 n n5 The figures for the quarter ended March 31 2025 are the balancing figures between audited figures in respect of full financial year and the unaudited published year to date figures up to the third quarter ended December 31 2024 which were subject to limited review



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 Textiles 15358700000 15358700000
2 Advanced Materials 3512400000 3512400000
3 Others 1496600000 1496600000
Total Segment Revenue 20367700000
Less: Inter segment revenue 304500000 304500000
Revenue from operations 20063200000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Textiles 783800000 783800000
2 Advanced Materials 379800000 379800000
3 Others -47100000 -47100000
Total Profit before tax 1116500000
i. Finance cost 412200000 412200000
ii. Other Unallocable Expenditure net off Unallocable income -59300000 -59300000
Profit before tax 763600000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Textiles 51084400000 51084400000
2 Advanced Materials 12622900000 12622900000
3 Others 7869900000 7869900000
Total Segment Asset 71577200000 71577200000
Un-allocable Assets 9801000000 9801000000
Net Segment Asset 81378200000 81378200000
4 Segment Liabilities
Segment Liabilities
1 Textiles 16227900000 16227900000
2 Advanced Materials 3369700000 3369700000
3 Others 4524800000 4524800000
Total Segment Liabilities 24122400000 24122400000
Un-allocable Liabilities 2330900000 2330900000
Net Segment Liabilities 26453300000 26453300000
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 n1 Textiles Fabrics Garments and Fabric Retail n2 Advanced Materials Human Protection fabric and garments Industrial Products Advance Composites and Automotive fabrics n3 Others EPABX and One to Many Radio Water Treatment 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 Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Equity Instruments through Other Comprehensive Income (FVOCI) -15400000 -15400000
2 Remeasurement gain/(loss) of defined benefit plans 37900000 37900000
Total Amount of items that will not be reclassified to profit and loss 22500000
2 Income tax relating to items that will not be reclassified to profit or loss 8000000
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of gain/(loss) on cash flow hedges 32300000 32300000
2 Exchange differences on translation of foreign operations 300000 300000
Total Amount of items that will be reclassified to profit and loss 32600000
4 Income tax relating to items that will be reclassified to profit or loss 8100000
5 Total Other comprehensive income 39000000