Integrated Filing — IndAS



General information about company
Scrip Code 543512
NSE Symbol AVROIND
MSEI Symbol NOTLISTED
ISIN INE652Z01017
Name of company AVRO INDIA 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-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 Single segment
Description of single segment The Company's business activity falls within a single operating segment i.e. manufacturing of plastic products and trading of plastic products, plastic granuels LLDPE and scrap of plastics
Start date and time of board meeting 12-Aug-2025   13:00:00
End date and time of board meeting 12-Aug-2025   17:05:00
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 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The Company has not made defaults on loan and has not issued any debt securities



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 216681000
Other income 15854000
Total income 232535000
2 Expenses
(a) Cost of materials consumed 144547000
(b) Purchases of stock-in-trade 10806000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -12863000
(d) Employee benefit expense 14240000
(e) Finance costs 4078000
(f) Depreciation, depletion and amortisation expense 10263000
(f) Other Expenses
1 Other Expenses 47118000 47118000
Total other expenses 47118000
Total expenses 218189000
3 Total profit before exceptional items and tax 14346000
4 Exceptional items 0
5 Total profit before tax 14346000
6 Tax expense
7 Current tax 3961000
8 Deferred tax -161000
9 Total tax expenses 3800000
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 10546000
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 10546000
17 Other comprehensive income net of taxes 152000
18 Total Comprehensive Income for the period 10698000
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 133111000
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 0.79
Diluted earnings (loss) per share from continuing operations 0.74
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 0.79
Diluted earnings (loss) per share from continuing and discontinued operations 0.74
24 Debt equity ratio 0.0022
25 Debt service coverage ratio 0.0015
26 Interest service coverage ratio 0.0459
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The above Financial Results were reviewed by the Audit Commilttee and thereafter approved and taken on record by the Board of Directors at their meeting held on August 12, 2025. The Statutory Auditors of the Company have conducted limited review on these results. n n2. The financial resuits have been prepared in accordance with the Indian Accounting Standards Ind AS as notified under Section 133 of the Companies Act, 2013 read with relevant rules thereafter and in terms of regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015 as Amended and other recognised accounting practices and policies to the extent applicable. n n3. Based on the guiding principles given in Ind AS-108 Operating Segments, the Company's business activity falls wi a single operating segment i.e. manufacturing of plastic products and trading of plastic products, plastic granules LLDPE and scraps of plastics. n n4. During the quarter ended June 30, 2025, the Company incorporated a wholly-owned subsidiary named AVRO Recycling Limited on May 14, 2025. Apart from the aforesaid subsidiary, the Company did not have any other subsidiary, joint venture, or associate company as of June 30,2025. n n5. Other income for the quarter ended June 30, 2025 includes commission income of Rs.81.19 lakhs, Rs.161.85 lakhs in the preceding quarter ended March 31, 2025 and Rs.39.43 lakhs in the corresponding quarter of the previous year ended June 30, 2024. n n6. No lnvestor's complaints have been received during the quarter ended June 30, 2025. Hence, there were no investor's complaints pending as on June 30, 2025. n n7. The figures for the quarter ended March 31, 2025 are the balancing figures between the audited figures for the full financial year and the published year-to-date figures up to December 31, 2024. n n8. During the previous year ended March 31, 2025, the Company raised funds through the issue of equity shares on preferential allotment basis and share warrants. The funds had not been fully utilised as at the quarter ended June 30, 2025.



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
1 Remeasurement of the net defined benefit liability/asset 203000 203000
Total Amount of items that will not be reclassified to profit and loss 203000
2 Income tax relating to items that will not be reclassified to profit or loss 51000
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 152000





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 11-Feb-2025
Amount Raised 492722000
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
Comments of the Audit Committee after review None
Comments of the auditors, if any As on June 30, 2025, funds were not fully utilized according to the objects of Preferential Issue
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 invest in a Greenfield Plastic waste Recyclcing Project to be set up either within the Company or through investment in shares of any other Company undertaking the project. No 397722000 0 100000 0
2 Long-Term Working Capital Requirements No 80000000 0 26087000 0
3 General Corporate Purpose No 60000000 0 60000000 0


Signatory Details
Name of signatory Ghanshyam Singh
Designation of person Chief Financial Officer
Place Ghaziabad
Date 12-Aug-2025