Integrated Filing — IndAS



General information about company
Scrip Code 507526
NSE Symbol ASALCBR
MSEI Symbol NOTLISTED
ISIN INE073G01016
Name of company Associated Alcohols & Breweries Ltd.
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 08-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-Aug-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 08-Aug-2025   12:45:00
End date and time of board meeting 08-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
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? Yes
No. of times funds raised during the quarter 2
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
NA



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 2702052000
Other income 18195000
Total income 2720247000
2 Expenses
(a) Cost of materials consumed 1489459000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 120737000
(d) Employee benefit expense 130530000
(e) Finance costs 15565000
(f) Depreciation, depletion and amortisation expense 56013000
(f) Other Expenses
1 Excise duty on sales of goods 35177000 35177000
2 Power and Fuel 163592000 163592000
3 Other Expenses 391390000 391390000
Total other expenses 590159000
Total expenses 2402463000
3 Total profit before exceptional items and tax 317784000
4 Exceptional items 0
5 Total profit before tax 317784000
6 Tax expense
7 Current tax 71116000
8 Deferred tax 10089000
9 Total tax expenses 81205000
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 236579000
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 236579000
17 Other comprehensive income net of taxes 53000
18 Total Comprehensive Income for the period 236632000
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 180792000
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 13.09
Diluted earnings (loss) per share from continuing operations 12.43
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 13.09
Diluted earnings (loss) per share from continuing and discontinued operations 12.43
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) 1.The above financial results, which have been prepared in accordance with Regulation 33 of SEBI Listing Obligations and Disclosure Requirements Regulations, 2015, read with SEBI circular dated 5 July 2016, have been reviewed by the Audit Committee in their meeting dated 08 August 2025 and approved by the Board of Directors at their meeting held on 08 August 2025. The above finacial results have been subjected to limited review by the Statutory Auditors. n2.This financial results have been prepared in accordance with the Indian Accounting Standards IND AS notified under the Companies Indian Accounting Standards Rules, 2015, as amended by the Companies Indian Accounting Standards Amendment Rules, 2016. n3.The consolidated financial results includes results of Associated Alcohols and Breweries Limited Company or Parent Company and Associated Alcohols and Breweries Awadn Limited wholly owned subsidiary. n4.As reported earlier, the office of the Director General DG of the Competition Commission of India CCI conducted a search on 27 October 2021 at the Companys registered office to examine the process of supply and sale of the Companys Indian Made Indian Liquor IMIL products. On receipt of order from the CCI based on the investigation report of the DG alleging cartelisation in the supply of IMIL products, the company had earlier challenged the jurisdiction of the CCI on the aforesaid order before the Honble Delhi High Court and based on the direction of the court, took the matter subsequently with CCI . The company has received order dated 20 March 2024 in which CCI has referred back the investigation report to DG for further investigation. The CCI has also instructed the DG to facilitate Company with a copy of the statement recorded and cross examining the persons who had alleged the cartelisation as mentioned in the investigation report. Thereafter, the company has filed a writ before Honble Madhya Pradesh High Court on the grounds of CCI jurisdiction and challenging incidental action in the matter . The matter is seized with Honble High Court and the court has directed CCI not to take any coercive action until the matter is pending before the Honble High Court. n5.On 28 March 2024, the Company has allotted 9,00,000 share warrants, each convertible into one equity share, on a preferential basis at an issue price of INR 485.00 each, upon receipt of 25 percent of the issue price i.e. INR 121.25 per warrant as warrant subscription money. Balance 75 percent of the issue price i.e. INR 363.75 per warrant shall be payable within 18 months from the allotment date, at the time of exercising the option to apply for fully paid up equity share of INR 10 each of the Company, against each share warrant. As of 30 June 2025, the funds raised have been earmarked for advancing a loan or making an investment in the Company wholly owned subsidiary,Associated Alcohols and Breweries Awadh Limited, to establish a bottling cum distillery plant in Uttar Pradesh. n6.On 7 October 2024, the Company has allotted 11,00,000 share warrants, each convertible into one equity share, on a preferential basis at an issue price of INR 679.00 each, upon receipt of 25 percent of the issue price i.e. INR 169.75 per warrant as warrant subscription money. Balance 75 percent of the issue price i.e. INR 509.25 per warrant shall be payable within 18 months from the allotment date, at the time of exercising the option to apply for fully paid up equity share of INR 10 each of the Company, against each share warrant. As of 30 Jun 2025, the received fund INR 1,868.25 lakhs i.e. INR 169.75 per warrant have been utilized for their intended purpose, i.e., the establishment of the Malt Plant. n7.The figures of the quarter ended 31 March 2025 are balancing figures between audited figures in respect of the full financial years and the unaudited published year to date figures upto 31 December 2024 which was subjected to limited review. 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)
1 Portable Alcohols Division 2051108000 2051108000
2 Ethanol Division 722136000 722136000
Total Segment Revenue 2773244000
Less: Inter segment revenue 71192000 71192000
Revenue from operations 2702052000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Portable Alcohols Division 325236000 325236000
2 Ethanol Division 10721000 10721000
Total Profit before tax 335957000
i. Finance cost 15565000 15565000
ii. Other Unallocable Expenditure net off Unallocable income 2608000 2608000
Profit before tax 317784000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Portable Alcohols Division 3297886000 3297886000
2 Ethanol Division 2771706000 2771706000
Total Segment Asset 6069592000 6069592000
Un-allocable Assets 1175731000 1175731000
Net Segment Asset 7245323000 7245323000
4 Segment Liabilities
Segment Liabilities
1 Portable Alcohols Division 877725000 877725000
2 Ethanol Division 54455000 54455000
Total Segment Liabilities 932180000 932180000
Un-allocable Liabilities 873581000 873581000
Net Segment Liabilities 1805761000 1805761000
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
1 Remeasurement of defined benefit plan 71000 71000
Total Amount of items that will not be reclassified to profit and loss 71000
2 Income tax relating to items that will not be reclassified to profit or loss 18000
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
5 Total Other comprehensive income 53000





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 28-Mar-2024
Amount Raised 109100000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation Not Applicable
Comments of the Audit Committee after review Not Applicable
Comments of the auditors, if any Not Applicable
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 To provide loans and / or make investment in 100% Wholly owned Subsidiary of the company, Associated Alcohols and Breweries (Awadh) Limited for setting up a bottling cum distillery unit in the state of Utter Pradesh NA 108100000 0 0 0 EXPENSES RELATING TO ISSUE OF PREFERENTIAL ISSUE ORIGINAL ALLOCATIO WERE RS 0.10 CRORORE AND FUND UTILISED WAS RS 0.085 CRORE


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (2)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 07-Oct-2024
Amount Raised 186700000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation false
Comments of the Audit Committee after review false
Comments of the auditors, if any false
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 To meet out the increased need for capital for future expansion projects, including major projects in the pipeline: the Malt plant and UP bottling cum distillery. Not Applicable 185700000 0 185700000 0 Expenses relating to issue of preferential issue was original allocation Rs 0.10 Crore and Funds Utilised Rs 0.10 Crore


Signatory Details
Name of signatory Tushar Bhandari
Designation of person Chief Financial Officer
Place Indore
Date 08-Aug-2025