Integrated Filing — IndAS



General information about company
Scrip Code 532830
NSE Symbol ASTRAL
MSEI Symbol NOTLISTED
ISIN INE006I01046
Name of company ASTRAL 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 11-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 11-Aug-2025   14:30:00
End date and time of board meeting 11-Aug-2025   15:40:00
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 13612000000
Other income 91000000
Total income 13703000000
2 Expenses
(a) Cost of materials consumed 8732000000
(b) Purchases of stock-in-trade 215000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -696000000
(d) Employee benefit expense 1419000000
(e) Finance costs 123000000
(f) Depreciation, depletion and amortisation expense 719000000
(f) Other Expenses
1 Other Expenses 2093000000 2093000000
Total other expenses 2093000000
Total expenses 12605000000
3 Total profit before exceptional items and tax 1098000000
4 Exceptional items 0
5 Total profit before tax 1098000000
6 Tax expense
7 Current tax 327000000
8 Deferred tax -21000000
9 Total tax expenses 306000000
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 792000000
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 792000000
17 Other comprehensive income net of taxes 90000000
18 Total Comprehensive Income for the period 882000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 811000000
Total profit or loss, attributable to non-controlling interests -19000000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 896000000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -14000000
21 Details of equity share capital
Paid-up equity share capital 269000000
Face value of equity share capital 1
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 3.02
Diluted earnings (loss) per share from continuing operations 3.02
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 3.02
Diluted earnings (loss) per share from continuing and discontinued operations 3.02
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 Plumbing 9539000000 9539000000
2 Paints and Adhesives 4073000000 4073000000
Total Segment Revenue 13612000000
Less: Inter segment revenue 0 0
Revenue from operations 13612000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Plumbing 989000000 989000000
2 Paints and Adhesives 196000000 196000000
Total Profit before tax 1185000000
i. Finance cost 123000000 123000000
ii. Other Unallocable Expenditure net off Unallocable income -36000000 -36000000
Profit before tax 1098000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Plumbing 29386000000 29386000000
2 Paints and Adhesives 15776000000 15776000000
Total Segment Asset 45162000000 45162000000
Un-allocable Assets 5307000000 5307000000
Net Segment Asset 50469000000 50469000000
4 Segment Liabilities
Segment Liabilities
1 Plumbing 6592000000 6592000000
2 Paints and Adhesives 3459000000 3459000000
Total Segment Liabilities 10051000000 10051000000
Un-allocable Liabilities 2605000000 2605000000
Net Segment Liabilities 12656000000 12656000000
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 Continuing operations: Items that will not be reclassified to Profit and Loss 0 0
Total Amount of items that will not be reclassified to profit and loss 0
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
1 Continuing operations: Items that will be reclassified to Profit and Loss 90000000 90000000
Total Amount of items that will be reclassified to profit and loss 90000000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 90000000