Integrated Filing — IndAS



General information about company
Scrip Code 500317
NSE Symbol OSWALAGRO
MSEI Symbol NOTLISTED
ISIN INE142A01012
Name of company Oswal Agro Mills 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 28-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 07-Aug-2025   15:30:00
End date and time of board meeting 07-Aug-2025   16:30:00
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 192269000
Other income 43193000
Total income 235462000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 18371000
(d) Employee benefit expense 9581000
(e) Finance costs 248000
(f) Depreciation, depletion and amortisation expense 606000
(f) Other Expenses
1 Rates and Taxes 2859000 2859000
2 Consultancy and Professional fees 4300000 4300000
3 Contribution towards Corporate Social Responsibility 0 0
4 Other expenses 9773000 9773000
Total other expenses 16932000
Total expenses 45738000
3 Total profit before exceptional items and tax 189724000
4 Exceptional items 0
5 Total profit before tax 189724000
6 Tax expense
7 Current tax 47973000
8 Deferred tax -123000
9 Total tax expenses 47850000
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 141874000
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 32717000
16 Total profit (loss) for period 174591000
17 Other comprehensive income net of taxes 60112000
18 Total Comprehensive Income for the period 234703000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 174591000
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 234703000
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 1342348000
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 1.3
Diluted earnings (loss) per share from continuing operations 1.3
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 1.3
Diluted earnings (loss) per share from discontinued operations 1.3
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.6
Diluted earnings (loss) per share from continuing and discontinued operations 2.6
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 Trading 0 0
2 Investment Activities 45044000 45044000
3 Real Estate 190418000 190418000
4 Unallocated 0 0
Total Segment Revenue 235462000
Less: Inter segment revenue 0 0
Revenue from operations 235462000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Trading 0 0
2 Investment Activities 35809000 35809000
3 Real Estate 162679000 162679000
4 Unallocated -8516000 -8516000
Total Profit before tax 189972000
i. Finance cost 248000 248000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 189724000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Trading 0 0
2 Investment Activities 8751581000 8751581000
3 Real Estate 957636000 957636000
4 Unallocated 130305000 130305000
Total Segment Asset 9839522000 9839522000
Un-allocable Assets 0 0
Net Segment Asset 9839522000 9839522000
4 Segment Liabilities
Segment Liabilities
1 Trading 0 0
2 Investment Activities 19167000 19167000
3 Real Estate 4238000 4238000
4 Unallocated 73227000 73227000
Total Segment Liabilities 96632000 96632000
Un-allocable Liabilities 0 0
Net Segment Liabilities 96632000 96632000
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 Remeasurement of defined benefit plan -980000 -980000
2 Share of profit/(loss) of an associate 61092000 61092000
Total Amount of items that will not be reclassified to profit and loss 60112000
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
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 0
5 Total Other comprehensive income 60112000