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 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 Single segment
Description of single segment The Company's business activity falls under 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   15:05:00
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



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 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 47154000 47154000
Total other expenses 47154000
Total expenses 218225000
3 Total profit before exceptional items and tax 14310000
4 Exceptional items 0
5 Total profit before tax 14310000
6 Tax expense
7 Current tax 3961000
8 Deferred tax -170000
9 Total tax expenses 3791000
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 10519000
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 10519000
17 Other comprehensive income net of taxes 152000
18 Total Comprehensive Income for the period 10671000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
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 0
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 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 0.0458
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The above consolidated financial results were reviewed by the Audit Committee and thereafterapproved 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 results 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 within 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. The financial results of the said subsidiary have been consolidated from the date of incorporation. The impact on consolidated results is not material. 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, as per the standalone financial results. n n6. Since the consolidated financial results are being presented for the first time during the quarter ended June 30, 2025, no comparative figures for the previous corresponding periods have been presented. n n7. 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 Consolidated
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 Consolidated
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