Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol AIROLAM
MSEI Symbol NOTLISTED
ISIN INE801L01010
Name of company AIRO LAM 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 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 02-Aug-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 07-Aug-2025   14:00:00
End date and time of board meeting 07-Aug-2025   15:15:00
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 536843000
Other income 3883000
Total income 540726000
2 Expenses
(a) Cost of materials consumed 323645000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 18889000
(d) Employee benefit expense 33959000
(e) Finance costs 21938000
(f) Depreciation, depletion and amortisation expense 11507000
(f) Other Expenses
1 Other Expenses 112683000 112683000
Total other expenses 112683000
Total expenses 522621000
3 Total profit before exceptional items and tax 18105000
4 Exceptional items 0
5 Total profit before tax 18105000
6 Tax expense
7 Current tax 4907000
8 Deferred tax 903000
9 Total tax expenses 5810000
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 12295000
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 12295000
17 Other comprehensive income net of taxes 389000
18 Total Comprehensive Income for the period 12684000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 12683000
Total profit or loss, attributable to non-controlling interests -608000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 13291000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -608000
21 Details of equity share capital
Paid-up equity share capital 150020000
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 0.82
Diluted earnings (loss) per share from continuing operations 0.82
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 0.82
Diluted earnings (loss) per share from continuing and discontinued operations 0.82
24 Debt equity ratio 0.0123
25 Debt service coverage ratio 0.0098
26 Interest service coverage ratio 0
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 Laminates & Allied Products 701196000 701196000
2 Plywood & Allied Products 64728000 64728000
Total Segment Revenue 765924000
Less: Inter segment revenue 229081000 229081000
Revenue from operations 536843000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Laminates & Allied Products 42123000 42123000
2 Plywood & Allied Products -724000 -724000
Total Profit before tax 41399000
i. Finance cost 5253000 5253000
ii. Other Unallocable Expenditure net off Unallocable income 4733000 4733000
Profit before tax 31413000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Laminates & Allied Products 2058978000 2058978000
2 Plywood & Allied Products 175071000 175071000
Total Segment Asset 2234049000 2234049000
Un-allocable Assets 0 0
Net Segment Asset 2234049000 2234049000
4 Segment Liabilities
Segment Liabilities
1 Laminates & Allied Products 1349534000 1349534000
2 Plywood & Allied Products 149414000 149414000
Total Segment Liabilities 1498948000 1498948000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1498948000 1498948000
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss -799000
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 410000
5 Total Other comprehensive income 389000





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 Piyush J shah & Co Yes 28-Feb-2027