Integrated Filing — IndAS



General information about company

Scrip Code 512573
NSE Symbol AVANTIFEED
MSEI Symbol NOTLISTED
ISIN INE871CO1038
Name of company AVANTI FEEDS 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 05-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-11-2025
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 05-11-2025   15:30:00
End date and time of board meeting 05-11-2025   16:30:00
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 1,60,968.61 3,21,604.77
Other income 4,943.98 10,006.65
Total income 1,65,912.59 3,31,611.42
2 Expenses
(a) Cost of materials consumed 1,10,710.23 2,21,698.77
(b) Purchases of stock-in-trade 203.95 241.93
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 5,757.17 11,323.22
(d) Employee benefit expense 7,065.53 14,430.67
(e) Finance costs 42.51 94.03
(f) Depreciation, depletion and amortisation expense 1,575.71 3,196.78
(f) Other Expenses
1 Other expenses 17,801.72 33,067.39
Total other expenses 17,801.72 33,067.39
Total expenses 1,43,156.82 2,84,052.79
3 Total profit before exceptional items and tax 22,755.77 47,558.63
4 Exceptional items 0.00 0.00
5 Total profit before tax 22,755.77 47,558.63
6 Tax expense
7 Current tax 5,709.73 11,679.17
8 Deferred tax 118.50 443.75
9 Total tax expenses 5,828.23 12,122.92
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 16,927.54 35,435.71
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 (48.40) 11.16
16 Total profit (loss) for period 16,879.14 35,446.87
17 Other comprehensive income net of taxes 77.31 39.35
18 Total Comprehensive Income for the period 16,956.45 35,486.22
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 15,328.97 33,157.85
Total profit or loss, attributable to non-controlling interests 1,550.62 2,289.47
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 15,409.77 33,204.17
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1,547.14 2,282.50
21 Details of equity share capital
Paid-up equity share capital 1,362.46 1,362.46
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 11.25 24.34
Diluted earnings (loss) per share from continuing operations 11.25 24.34
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 11.25 24.34
Diluted earnings (loss) per share from continuing and discontinued operations 11.25 24.34
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) 1. The above unaudited financial results have been prepared in accordance with Indian Accounting Standards as prescribed under section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and the Companies (Indian Accounting Standards) Amendment Rules, 2016. 2. The above unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 05.11.2025. The statutory auditors of the company has carried out a Limited Review of the above results. 3. The consolidated financials results include the results of the following entities: Name of the Company Nature of Relationship % of Holding Avanti Frozen Foods Private Limited Subsidiary 60% Srivatsha Power Projects Private Limited Subsidiary 100% Avanti Pet Care Private Limited Subsidiary 60% Patikari Power Private Limited Associate 25.889% 4. Corresponding previous period figures have been regrouped/reclassified wherever necessary.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 58,105.23
Capital work-in-progress 1,358.73
Investment property 0.00
Goodwill 0.00
Other intangible assets 977.38
Intangible assets under development 54.68
Biological assets other than bearer plants 53.55
Investments accounted for using equity method 1,326.38
Non-current financial assets
Non-current investments 2,577.70
Trade receivables, non-current 0.00
Loans, non-current 158.06
Other non-current financial assets 1,706.53
Total non-current financial assets 4,442.29
Deferred tax assets (net)
Other non-current assets 622.54
Total non-current assets 66,940.78
2 Current assets
Inventories 54,179.09
Current financial asset
Current investments 2,07,168.15
Trade receivables, current 22,005.15
Cash and cash equivalents 3,656.28
Bank balance other than cash and cash equivalents 65,466.27
Loans, current 102.96
Other current financial assets
Total current financial assets 2,98,398.81
Current tax assets (net)
Other current assets 4,003.15
Total current assets 3,56,581.05
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 4,23,521.83
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,362.46
Other equity 2,99,675.88
Total equity attributable to owners of parent 3,01,038.34
Non controlling interest 39,389.86
Total equity 3,40,428.20
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 906.56
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 586.94
Total non-current financial liabilities 1,493.50
Provisions, non-current 113.55
Deferred tax liabilities (net) 3,760.72
Deferred government grants, Non-current 0.00
Other non-current liabilities 372.55
Total non-current liabilities 5,740.32
Current liabilities
Current financial liabilities
Borrowings, current 278.94
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,776.49
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 67,929.95
Total Trade payable 69,706.44
Other current financial liabilities 1,838.41
Total current financial liabilities 71,823.79
Other current liabilities 2,651.22
Provisions, current 223.20
Current tax liabilities (Net) 2,655.10
Deferred government grants, Current
Total current liabilities 77,353.31
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 83,093.63
Total equity and liabilites 4,23,521.83
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 Shrimp Feed 1,15,554.19 2,38,698.85
2 Processed Shrimp 45,149.20 82,264.84
3 Power 0.0008163 0.001429
4 Shrimp Hatchery 0.0018359 0.0055733
Total Segment Revenue 1,60,968.61 3,21,663.92
Less: Inter segment revenue 0.00 59.15
Revenue from operations 1,60,968.61 3,21,604.77
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Shrimp Feed 13,905.18 32,122.51
2 Processed Shrimp 4,219.10 6,050.93
3 Power 8.76 (5.03)
4 Shrimp Hatchery (130.72) (254.77)
Total Profit before tax 18,002.32 37,913.64
i. Finance cost 42.51 94.03
ii. Other Unallocable Expenditure net off Unallocable income (4,748.02) (9,750.64)
Profit before tax 22,707.83 47,570.25
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Shrimp Feed 96,694.06 96,694.06
2 Processed Shrimp 91,680.01 91,680.01
3 Power 998.75 998.75
4 Shrimp Hatchery 1,540.83 1,540.83
Total Segment Asset 1,90,913.65 1,90,913.65
Un-allocable Assets 3,304.17 3,304.17
Net Segment Asset 1,94,217.82 1,94,217.82
4 Segment Liabilities
Segment Liabilities
1 Shrimp Feed 55,745.71 55,745.71
2 Processed Shrimp 15,117.43 15,117.43
3 Power 0.27 0.27
4 Shrimp Hatchery 0.00 0.00
Total Segment Liabilities 70,863.41 70,863.41
Un-allocable Liabilities 63.44 63.44
Net Segment Liabilities 70,926.85 70,926.85
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss (77.31) (39.35)
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 77.31 39.35



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 47,558.63
Adjustments for reconcile profit (loss)
Adjustments for finance costs 94.03
Adjustments for decrease (increase) in inventories 34,008.04
Adjustments for decrease (increase) in trade receivables, current (8,020.64)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,443.83)
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 694.33
Adjustments for other bank balances 21,723.32
Adjustments for increase (decrease) in trade payables, current 29,658.43
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 3,196.78
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (196.87)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 1,167.90
Adjustments for other financial liabilities, non-current (1,712.35)
Adjustments for unrealised foreign exchange losses gains (1,171.45)
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
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) 0.00
Other adjustments for non-cash items (2,696.64)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 75,301.05
Net cash flows from (used in) operations 1,22,859.68
Dividends received (1.89)
Interest paid 0.00
Interest received (5,476.07)
Income taxes paid (refund) 8,144.61
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,09,237.11
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 0.00
Other cash receipts from sales of equity or debt instruments of other entities 45,764.71
Other cash payments to acquire equity or debt instruments of other entities 1,41,860.49
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 0.00
Purchase of property, plant and equipment 4,096.71
Proceeds from sales of investment property 30.90
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 1.89
Interest received 3,569.60
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (96,590.10)
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 0.00
Repayments of borrowings 139.47
Payments of lease liabilities 76.54
Dividends paid 12,479.82
Interest paid 79.72
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 1,171.45
Net cash flows from (used in) financing activities (11,604.10)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1,042.91
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 1,042.91
Cash and cash equivalents cash flow statement at beginning of period 2,613.36
Cash and cash equivalents cash flow statement at end of period 3,656.27





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 Tukaram & Co. LLP Yes 31-08-2026