Integrated Filing — IndAS



General information about company

Scrip Code 544562
NSE Symbol ADVANCE
MSEI Symbol NOTLISTED
ISIN INE1B0W01010
Name of company ADVANCE AGROLIFE LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 29-10-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 Agro Chemicals
Start date and time of board meeting 29-10-2025   16:00:00
End date and time of board meeting 29-10-2025   17:00:00
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 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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There was no default on Loans and Debt Securities, hence we have mentioned as No.



Financial Results Ind-AS

Amount in (Lakhs)

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-06-2025 30-06-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 16,861.00 16,861.00
Other income 13.50 13.50
Total income 16,874.50 16,874.50
2 Expenses
(a) Cost of materials consumed 13,396.50 13,396.50
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (208.10) (208.10)
(d) Employee benefit expense 328.10 328.10
(e) Finance costs 210.80 210.80
(f) Depreciation, depletion and amortisation expense 248.80 248.80
(f) Other Expenses
1 Other expenses 611.70 611.70
2 Manufacturing and Operating Expenses 1,023.90 1,023.90
Total other expenses 1,635.60 1,635.60
Total expenses 15,611.70 15,611.70
3 Total profit before exceptional items and tax 1,262.80 1,262.80
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,262.80 1,262.80
6 Tax expense
7 Current tax 338.00 338.00
8 Deferred tax 30.90 30.90
9 Total tax expenses 368.90 368.90
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 893.90 893.90
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 893.90 893.90
17 Other comprehensive income net of taxes 2.00 2.00
18 Total Comprehensive Income for the period 895.90 895.90
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 4,500.00 4,500.00
Face value of equity share capital 10 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 1.99 1.99
Diluted earnings (loss) per share from continuing operations 1.99 1.99
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.99 1.99
Diluted earnings (loss) per share from continuing and discontinued operations 1.99 1.99
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes to the financial results: 1. The unaudited financial results for the quarter ended June 30, 2025 has been prepared in accordance with the Indian Accounting Standards (ind AS) as notified under the Companies (Indian Accounting Standards) Rules 2015 (as amended) specified under section 133 of the Companies Act, 2013 and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended and other recognised accounting principles generally accepted in India were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meeting held on October 29, 2025 2. The Company's business is seasonal in nature. Hence, results and performance of every quarter can be impacted by weather conditions and cropping pattern 3. The above unaudited financials results of the Company are available on the Company's website (www.advanceagrolife.com) and stock exchanges websites BSE (www.bseindia.com) and NSE (www.nseindia.com), where the shares of the Company are listed. 4. Subsequent to the quarter ended 30th June 2025, the Company successfully completed its Initial Public Offering (“IPO) comprising a fresh issue of 1,92,85,720 equity shares of face value of 10 each at the Issue price of 2100 each. The equity shares of the Company were listed on the BSE Limited (BSE) and National Stock Exchange of India Limited (NSE) on 8th October 2025. Accordingly, these are the first quarterly financial results after the Company's listing, and therefore, the comparative figures for the quarters ended 30th June 2024 and 31st March 2025 were not subjected to limited review by the Statutory Auditors. The management has exercised due care and diligence to ensure that the unaudited financial results for the said periods present a true and fair view of the Company’s financial performance and position. 5. The company has only one reportable segment viz Agro Chemicals” 6. The figures for the quarter ended March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year upto March 31, 2025 and the published unaudited year to date figures upto December 31, 2024 being the date of the end of the third quarter of the financial year which were subjected to limited review. 7. During the quarter ended 31st March, 2025 the Company had allotted 4,05,00,000 equity shares as bonus shares, in the ratio of nine equity share of Rs. 10/- each for every one equity shares of Rs. 10/- each held. Accordingly, the Earning Per Share (EPS) for earlier periods presented is restated. 8. Figures of the previous financial period / year have been re-arranged / re-grouped / reclassified wherever necessary.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-04-2025 01-04-2025
Date of end of reporting period 30-06-2025 30-06-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone 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

Amount in (Lakhs)

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-06-2025 30-06-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of net defined benefit obligation 2.70 2.70
Total Amount of items that will not be reclassified to profit and loss 2.70
2 Income tax relating to items that will not be reclassified to profit or loss 0.70 0.70
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 0.00 0.00
5 Total Other comprehensive income 2.00 2.00