Integrated Filing — IndAS



General information about company
Scrip Code 509009
NSE Symbol AUSOMENT
MSEI Symbol NOTLISTED
ISIN INE218C01016
Name of company AUSOM ENTERPRISE 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 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 Single segment
Description of single segment Trading of commodities, bullions, gold jewellery, diamonds, derivatives, shares & securities.
Start date and time of board meeting 07-Aug-2025   12:30:00
End date and time of board meeting 07-Aug-2025   16:15:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 4710493000
Other income 19492000
Total income 4729985000
2 Expenses
(a) Cost of materials consumed 4580576000
(b) Purchases of stock-in-trade 1372000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -6364000
(d) Employee benefit expense 643000
(e) Finance costs 47000
(f) Depreciation, depletion and amortisation expense 493000
(f) Other Expenses
1 Other Expenses 10001000 10001000
Total other expenses 10001000
Total expenses 4586768000
3 Total profit before exceptional items and tax 143217000
4 Exceptional items 0
5 Total profit before tax 143217000
6 Tax expense
7 Current tax 27000000
8 Deferred tax 2631000
9 Total tax expenses 29631000
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 113586000
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 113586000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 113586000
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 136236000
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 8.34
Diluted earnings (loss) per share from continuing operations 8.34
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 8.34
Diluted earnings (loss) per share from continuing and discontinued operations 8.34
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) n1.tBoth the standalone and consolidated Financial Results have been prepared in accordance with Indian Accounting Standards Ind AS as prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI Listing Obligations & Disclosure requirements Regulations 2015. The Consolidated Financial Results include the results of the Parent, its wholly owned subsidiary ie Amazo Solar Power Private Limited and its Joint Ventures ie Swadeshi Distributors LLP, IGR AuSom LLP and Bsafal KZ Estate LLP. The unaudited financial results of aforesaid joint ventures are incorporated in the consolidated financial results using equity method of accounting. n n2.tThe wholly owned subsidiary company named Amazo Solar Power Private Limited is incorporated on 26th November 2024. Hence the audited consolidated financial result of the Group for the year ended 31st March 2025 includes the result of the aforesaid subsidiary for the period from 26th November 2024 to 31st March 2025. Further, it has not started its business operations yet. n n3.tAs the Parents business activities fall within a single primary business segment viz trading in Commodities, Bullions, Gold Jewellery, Diamonds, Derivatives, Shares and Securities the disclosure requirements of Ind AS 108 Operating Segment prescribed under Section 133 of Companies Act, 2013 read with relevant rules issued thereunder are not applicable. n n4.tNo Investor complaint was pending at the beginning of the quarter. During the quarter, No complaint received. Investor may send their complaint/grievance through email at investorcomplaints@gmail.com with facts of the case, if any. n n5.tThe figures for the quarter ended on 31st March, 2025 is the balancing figures between audited results in respect of the full financial year and the published year to date figures up to the third quarter of the relevant financial year. n n6.tThe share of profit loss in investment in LLP is recognised as income expense in the statement of Standalone profit and loss as and when the right to receive its share of profit loss is established by the Company. n n7.tThe Audit Committee reviewed the above results. The Board of Directors in their meeting held on 7th August, 2025 approved the above results and its release. Limited Review of the unaudited financial results for the quarter ended on 30th June, 2025 has been carried out by the Statutory Auditor. 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 Standalone
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 Standalone
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 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 0