Integrated Filing — IndAS



General information about company
Scrip Code 500477
NSE Symbol ASHOKLEY
MSEI Symbol NOTLISTED
ISIN INE208A01029
Name of company Ashok Leyland 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 04-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   11:00:00
End date and time of board meeting 14-Aug-2025   12:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 117085400000
Other income 986600000
Total income 118072000000
2 Expenses
(a) Cost of materials consumed 68874800000
(b) Purchases of stock-in-trade 4495700000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -5415500000
(d) Employee benefit expense 11234600000
(e) Finance costs 11119000000
(f) Depreciation, depletion and amortisation expense 2732300000
(f) Other Expenses
1 Other Expenses 12971200000 12971200000
2 Impairment loss allowance / write off relating to financing activities 3193200000 3193200000
Total other expenses 16164400000
Total expenses 109205300000
3 Total profit before exceptional items and tax 8866700000
4 Exceptional items 0
5 Total profit before tax 8866700000
6 Tax expense
7 Current tax 2601400000
8 Deferred tax -264500000
9 Total tax expenses 2336900000
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 6529800000
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 47400000
16 Total profit (loss) for period 6577200000
17 Other comprehensive income net of taxes 3752500000
18 Total Comprehensive Income for the period 10329700000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 6110700000
Total profit or loss, attributable to non-controlling interests 466500000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2237900000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1514600000
21 Details of equity share capital
Paid-up equity share capital 2936500000
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 1.04
Diluted earnings (loss) per share from continuing operations 1.04
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 1.04
Diluted earnings (loss) per share from continuing and discontinued operations 1.04
24 Debt equity ratio 0.0069
25 Debt service coverage ratio 0.0422
26 Interest service coverage ratio 0.1284
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 Commercial vehicle 98536200000 98536200000
2 Financial service 18551900000 18551900000
Total Segment Revenue 117088100000
Less: Inter segment revenue 2700000 2700000
Revenue from operations 117085400000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Commercial vehicle 7078200000 7078200000
2 Financial service 1782200000 1782200000
Total Profit before tax 8860400000
i. Finance cost 980300000 980300000
ii. Other Unallocable Expenditure net off Unallocable income 1302900000 1302900000
Profit before tax 6577200000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Commercial vehicle 227818500000 227818500000
2 Financial service 596199200000 596199200000
Total Segment Asset 824017700000 824017700000
Un-allocable Assets 0 0
Net Segment Asset 824017700000 824017700000
4 Segment Liabilities
Segment Liabilities
1 Commercial vehicle 166567200000 166567200000
2 Financial service 502344400000 502344400000
Total Segment Liabilities 668911600000 668911600000
Un-allocable Liabilities 0 0
Net Segment Liabilities 668911600000 668911600000
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 Items that will not be reclassified to Profit or Loss -177400000 -177400000
Total Amount of items that will not be reclassified to profit and loss -177400000
2 Income tax relating to items that will not be reclassified to profit or loss -44600000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Profit or Loss 5173200000 5173200000
Total Amount of items that will be reclassified to profit and loss 5173200000
4 Income tax relating to items that will be reclassified to profit or loss 1287900000
5 Total Other comprehensive income 3752500000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Price Waterhouse & Co Chartered Accountants LLP Yes 30-Nov-2026