Integrated Filing — IndAS



General information about company
Scrip Code 532811
NSE Symbol AHLUCONT
MSEI Symbol UNLISTED
ISIN INE758C01029
Name of company AHLUWALIA CONTRACTS (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 14-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-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 14-Aug-2025   15:30:00
End date and time of board meeting 14-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



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 10048796000
Other income 158577000
Total income 10207373000
2 Expenses
(a) Cost of materials consumed 4271511000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 911186000
(e) Finance costs 119365000
(f) Depreciation, depletion and amortisation expense 207402000
(f) Other Expenses
1 Construction Expenses 736836000 736836000
2 Sub-Contract work 3048039000 3048039000
3 Other expenses 217875000 217875000
Total other expenses 4002750000
Total expenses 9512214000
3 Total profit before exceptional items and tax 695159000
4 Exceptional items 0
5 Total profit before tax 695159000
6 Tax expense
7 Current tax 207214000
8 Deferred tax -23672000
9 Total tax expenses 183542000
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 511617000
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 488000
16 Total profit (loss) for period 512105000
17 Other comprehensive income net of taxes -575000
18 Total Comprehensive Income for the period 511530000
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 133975000
Face value of equity share capital 2
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 7.64
Diluted earnings (loss) per share from continuing operations 7.64
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 7.64
Diluted earnings (loss) per share from continuing and discontinued operations 7.64
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) Nil



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 Contract Work 10033606000 10033606000
2 Investment Property 15190000 15190000
3 Share of Profit/ (Loss) Of Joint Venture 0 0
4 Others 0 0
Total Segment Revenue 10048796000
Less: Inter segment revenue 0 0
Revenue from operations 10048796000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Contract Work 718139000 718139000
2 Investment Property 1160000 1160000
3 Share of Profit/ (Loss) Of Joint Venture 488000 488000
4 Others 0 0
Total Profit before tax 719787000
i. Finance cost 119365000 119365000
ii. Other Unallocable Expenditure net off Unallocable income -95225000 -95225000
Profit before tax 695647000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Contract Work 28274174000 28274174000
2 Investment Property 924982000 924982000
3 Share of Profit/ (Loss) Of Joint Venture 0 0
4 Others 346048000 346048000
Total Segment Asset 29545204000 29545204000
Un-allocable Assets 8768004000 8768004000
Net Segment Asset 38313208000 38313208000
4 Segment Liabilities
Segment Liabilities
1 Contract Work 19193774000 19193774000
2 Investment Property 622205000 622205000
3 Share of Profit/ (Loss) Of Joint Venture 0 0
4 Others 0 0
Total Segment Liabilities 19815979000 19815979000
Un-allocable Liabilities 1224000 1224000
Net Segment Liabilities 19817203000 19817203000
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 Remeasurements gains/(losses) on the defined benefit plan -768000 -768000
Total Amount of items that will not be reclassified to profit and loss -768000
2 Income tax relating to items that will not be reclassified to profit or loss -193000
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 -575000