Integrated Filing — IndAS
General information about company
| Scrip Code |
543458 |
| NSE Symbol |
AWL |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE699H01024 |
| Name of company |
AWL AGRI BUSINESS 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 |
03-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
27-10-2025 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second 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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
03-11-2025 10:15:00 |
| End date and time of board meeting |
03-11-2025 11:35:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
17,60,457.00 |
34,66,322.00 |
|
Other income |
(7,896.00) |
12,713.00 |
|
Total income |
17,52,561.00 |
34,79,035.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
15,23,990.00 |
30,19,124.00 |
| (b) |
Purchases of stock-in-trade |
83,670.00 |
1,67,616.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(52,153.00) |
(85,721.00) |
| (d) |
Employee benefit expense |
14,774.00 |
29,757.00 |
| (e) |
Finance costs |
18,927.00 |
34,790.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
10,703.00 |
20,978.00 |
| (f) |
Other Expenses |
| 1 |
Freight and Forwarding Expenses |
47,102.00 |
90,473.00 |
| 2 |
Power and Fuel |
16,347.00 |
32,572.00 |
| 3 |
Consumption of Chemicals, Stores, Spares and Consumables |
12,638.00 |
25,849.00 |
| 4 |
Contract Labour Charges |
9,368.00 |
17,424.00 |
| 5 |
Advertisement and Sales Promotion Expenses |
9,372.00 |
13,686.00 |
| 6 |
Sales Distribution Network Expenses |
3,981.00 |
7,491.00 |
| 7 |
Job Work Charges |
3,053.00 |
6,120.00 |
| 8 |
Contractual Administrative Manpower and Security Service Charges |
2,558.00 |
4,966.00 |
| 9 |
Foreign exchange loss (Net) |
3,773.00 |
4,538.00 |
| 10 |
Others |
13,166.00 |
27,020.00 |
|
Total other expenses |
1,21,358.00 |
2,30,139.00 |
|
Total expenses |
17,21,269.00 |
34,16,683.00 |
| 3 |
Total profit before exceptional items and tax |
31,292.00 |
62,352.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
31,292.00 |
62,352.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
7,611.00 |
14,132.00 |
| 8 |
Deferred tax |
926.00 |
2,288.00 |
| 9 |
Total tax expenses |
8,537.00 |
16,420.00 |
| 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 |
22,755.00 |
45,932.00 |
| 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 |
1,730.00 |
2,348.00 |
| 16 |
Total profit (loss) for period |
24,485.00 |
48,280.00 |
| 17 |
Other comprehensive income net of taxes |
(848.00) |
(1,042.00) |
| 18 |
Total Comprehensive Income for the period |
23,637.00 |
47,238.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
24,472.00 |
48,115.00 |
|
Total profit or loss, attributable to non-controlling interests |
13.00 |
165.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
23,624.00 |
47,073.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
13.00 |
165.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
12,953.00 |
12,953.00 |
|
Face value of equity share capital |
1 |
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 |
1.89 |
3.73 |
|
Diluted earnings (loss) per share from continuing operations |
1.89 |
3.73 |
| 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 |
1.89 |
3.73 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
1.89 |
3.73 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
30-09-2025 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
5,55,404.00 |
|
Capital work-in-progress |
74,636.00 |
|
Investment property |
|
|
Goodwill |
31,496.00 |
|
Other intangible assets |
74,882.00 |
|
Intangible assets under development |
310.00 |
|
Biological assets other than bearer plants |
|
|
Investments accounted for using equity method |
39,704.00 |
|
Non-current financial assets |
|
|
Non-current investments |
13.00 |
|
Trade receivables, non-current |
|
|
Loans, non-current |
3,250.00 |
|
Other non-current financial assets |
8,120.00 |
|
Total non-current financial assets |
11,383.00 |
|
Deferred tax assets (net) |
3,856.00 |
|
Other non-current assets |
85,757.00 |
|
Total non-current assets |
8,77,428.00 |
| 2 |
Current assets |
|
|
Inventories |
10,90,080.00 |
|
Current financial asset |
|
|
Current investments |
15,002.00 |
|
Trade receivables, current |
2,40,302.00 |
|
Cash and cash equivalents |
27,616.00 |
|
Bank balance other than cash and cash equivalents |
1,36,543.00 |
|
Loans, current |
1,768.00 |
|
Other current financial assets |
31,161.00 |
|
Total current financial assets |
4,52,392.00 |
|
Current tax assets (net) |
|
|
Other current assets |
80,789.00 |
|
Total current assets |
16,23,261.00 |
| 3 |
Non-current assets classified as held for sale |
2,309.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
25,02,998.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
12,953.00 |
|
Other equity |
9,77,571.00 |
|
Total equity attributable to owners of parent |
9,90,524.00 |
|
Non controlling interest |
177.00 |
|
Total equity |
9,90,701.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
29,371.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
|
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
|
|
Total Trade payable |
|
|
Other non-current financial liabilities |
20,754.00 |
|
Total non-current financial liabilities |
50,125.00 |
|
Provisions, non-current |
60,223.00 |
|
Deferred tax liabilities (net) |
44,846.00 |
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
|
|
Total non-current liabilities |
1,55,194.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
54,260.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
20,107.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
11,21,684.00 |
|
Total Trade payable |
11,41,791.00 |
|
Other current financial liabilities |
1,08,906.00 |
|
Total current financial liabilities |
13,04,957.00 |
|
Other current liabilities |
43,024.00 |
|
Provisions, current |
1,356.00 |
|
Current tax liabilities (Net) |
7,766.00 |
|
Deferred government grants, Current |
|
|
Total current liabilities |
13,57,103.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
|
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
|
|
Total liabilities |
15,12,297.00 |
|
Total equity and liabilites |
25,02,998.00 |
|
Disclosure of notes on assets and liabilities |
|
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 |
01-07-2025 |
01-04-2025 |
| Date of end of reporting
period |
30-09-2025 |
30-09-2025 |
| Whether results are audited
or unaudited |
Unaudited |
Unaudited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Edible Oil |
13,82,765.00 |
27,24,237.00 |
| 2 |
Food & FMCG |
1,68,111.00 |
3,09,516.00 |
| 3 |
Industry Essentials |
2,09,581.00 |
4,32,569.00 |
|
Total Segment Revenue |
17,60,457.00 |
34,66,322.00 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
17,60,457.00 |
34,66,322.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Edible Oil |
17,116.00 |
36,201.00 |
| 2 |
Food & FMCG |
5,646.00 |
13,190.00 |
| 3 |
Industry Essentials |
13,083.00 |
23,098.00 |
|
Total Profit before tax |
35,845.00 |
72,489.00 |
|
i. Finance cost |
649.00 |
1,367.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
3,904.00 |
8,770.00 |
|
Profit before tax |
31,292.00 |
62,352.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Edible Oil |
15,29,787.00 |
15,29,787.00 |
| 2 |
Food & FMCG |
3,84,926.00 |
3,84,926.00 |
| 3 |
Industry Essentials |
2,62,557.00 |
2,62,557.00 |
|
Total Segment Asset |
21,77,270.00 |
21,77,270.00 |
|
Un-allocable Assets |
3,25,728.00 |
3,25,728.00 |
|
Net Segment Asset |
25,02,998.00 |
25,02,998.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Edible Oil |
12,72,342.00 |
12,72,342.00 |
| 2 |
Food & FMCG |
68,159.00 |
68,159.00 |
| 3 |
Industry Essentials |
76,885.00 |
76,885.00 |
|
Total Segment Liabilities |
14,17,386.00 |
14,17,386.00 |
|
Un-allocable Liabilities |
94,911.00 |
94,911.00 |
|
Net Segment Liabilities |
15,12,297.00 |
15,12,297.00 |
|
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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
|
Other comprehensive income [Abstract] |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
|
| 1 |
Re-measurement (loss) on defined benefit plans |
(326.00) |
(478.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
(326.00) |
(478.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(84.00) |
(121.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange difference gain / (loss) on translation of financial statements of foreign operations |
(606.00) |
(685.00) |
|
Total Amount of items that will be reclassified to profit and loss |
(606.00) |
(685.00) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(848.00) |
(1,042.00) |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
62,352.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
28,452.00 |
|
Adjustments for decrease (increase) in inventories |
(2,17,262.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
4,421.00 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(12,671.00) |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
2,915.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
2,56,493.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
(3,200.00) |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
20,978.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
2,342.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
6,194.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
6,221.00 |
|
Adjustments for share-based payments |
1,091.00 |
|
Adjustments for fair value losses (gains) |
0.00 |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
0.00 |
|
Other adjustments to reconcile profit (loss) |
37.00 |
|
Other adjustments for non-cash items |
(1,042.00) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
82,527.00 |
|
Net cash flows from (used in)
operations |
1,44,879.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
16,576.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
1,28,303.00 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
38,048.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
0.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
906.00 |
|
Purchase of property, plant and equipment |
45,046.00 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
0.00 |
|
Interest received |
8,701.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
51,263.00 |
|
Net cash flows from (used in)
investing activities |
(22,224.00) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
0.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
9,788.00 |
|
Repayments of borrowings |
89,876.00 |
|
Payments of lease liabilities |
4,081.00 |
|
Dividends paid |
0.00 |
|
Interest paid |
32,353.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(1,16,522.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(10,443.00) |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
(561.00) |
|
Net increase (decrease) in cash
and cash equivalents |
(11,004.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
24,447.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
13,443.00 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| 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 |
SRBC & CO.LLP |
Yes |
28-02-2026 |