Integrated Filing — IndAS



General information about company

Scrip Code 500008
NSE Symbol ARE&M
MSEI Symbol NOTLISTED
ISIN INE885A01032
Name of company AMARA RAJA ENERGY & MOBILITY 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 06-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-09-2025
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 06-11-2025   13:30:00
End date and time of board meeting 06-11-2025   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 3,46,702.00 6,86,810.00
Other income 2,805.00 4,655.00
Total income 3,49,507.00 6,91,465.00
2 Expenses
(a) Cost of materials consumed 2,09,641.00 3,89,709.00
(b) Purchases of stock-in-trade 28,782.00 87,202.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (8,206.00) (8,293.00)
(d) Employee benefit expense 25,104.00 47,348.00
(e) Finance costs 900.00 1,993.00
(f) Depreciation, depletion and amortisation expense 15,033.00 29,251.00
(f) Other Expenses
1 Other Expenses 53,950.00 97,060.00
Total other expenses 53,950.00 97,060.00
Total expenses 3,25,204.00 6,44,270.00
3 Total profit before exceptional items and tax 24,303.00 47,195.00
4 Exceptional items 12,179.00 12,179.00
5 Total profit before tax 36,482.00 59,374.00
6 Tax expense
7 Current tax 9,427.00 15,100.00
8 Deferred tax (594.00) 145.00
9 Total tax expenses 8,833.00 15,245.00
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 27,649.00 44,129.00
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 0.00 0.00
16 Total profit (loss) for period 27,649.00 44,129.00
17 Other comprehensive income net of taxes 261.00 197.00
18 Total Comprehensive Income for the period 27,910.00 44,326.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 27,649.00 44,129.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 27,910.00 44,326.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 1,830.00 1,830.00
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 15.11 24.11
Diluted earnings (loss) per share from continuing operations 15.11 24.11
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 15.11 24.11
Diluted earnings (loss) per share from continuing and discontinued operations 15.11 24.11
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) 1 These financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meetings held on November 6, 2025. These results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2 The consolidated financial results include the results of Amara Raja Energy & Mobility Limited (formerly known as Amara Raja Batteries Limited) ('the Company' or 'Parent') and the four wholly-owned subsidiaries (collectively referred as the Group) (i) Amara Raja Batteries Middle East (FZE), U.A.E (ii) Amara Raja Circular Solutions Private Limited ('ARCSPL') (iii) Amara Raja Advanced Cell Technologies Private Limited ('ARACT') and (iv) Amara Raja Power Systems Limited ('ARPSL'). 3 During the current quarter, the Parent had received an amount of Rs. 121.79 crores as 'Business interruption claim' in relation to the fire accident at its manufacturing facility in Chittoor on January 30, 2023. This amount is presented under Exceptional items in these financial results. 4 The Board of Directors at its meeting held on November 6, 2025 have approved an interim dividend of Rs. 5.40 per equity share of face value of Rs. 1 each. Record date for payment of interim dividend is fixed as November 12, 2025.



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 3,99,890.00
Capital work-in-progress 1,20,093.00
Investment property 0.00
Goodwill 43,580.00
Other intangible assets 3,738.00
Intangible assets under development 332.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 35,232.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 1,690.00
Total non-current financial assets 36,922.00
Deferred tax assets (net) 2,488.00
Other non-current assets 22,385.00
Total non-current assets 6,29,428.00
2 Current assets
Inventories 2,50,405.00
Current financial asset
Current investments 27,265.00
Trade receivables, current 1,32,335.00
Cash and cash equivalents 4,044.00
Bank balance other than cash and cash equivalents 1,785.00
Loans, current 0.00
Other current financial assets 2,107.00
Total current financial assets 1,67,536.00
Current tax assets (net) 0.00
Other current assets 37,376.00
Total current assets 4,55,317.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 10,84,745.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,830.00
Other equity 7,71,893.00
Total equity attributable to owners of parent 7,73,723.00
Non controlling interest 0.00
Total equity 7,73,723.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 11,355.00
Total non-current financial liabilities 11,355.00
Provisions, non-current 22,953.00
Deferred tax liabilities (net) 9,341.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 10,431.00
Total non-current liabilities 54,080.00
Current liabilities
Current financial liabilities
Borrowings, current 18,872.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 7,696.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,20,457.00
Total Trade payable 1,28,153.00
Other current financial liabilities 51,240.00
Total current financial liabilities 1,98,265.00
Other current liabilities 34,512.00
Provisions, current 22,043.00
Current tax liabilities (Net) 2,122.00
Deferred government grants, Current 0.00
Total current liabilities 2,56,942.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 3,11,022.00
Total equity and liabilites 10,84,745.00
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 Lead acid batteries and allied products 3,29,701.00 6,57,680.00
2 New energy business 17,001.00 29,130.00
Total Segment Revenue 3,46,702.00 6,86,810.00
Less: Inter segment revenue
Revenue from operations 3,46,702.00 6,86,810.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Lead acid batteries and allied products 39,392.00 64,692.00
2 New energy business (4,872.00) (8,393.00)
Total Profit before tax 34,520.00 56,299.00
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income (1,962.00) (3,075.00)
Profit before tax 36,482.00 59,374.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Lead acid batteries and allied products 8,29,114.00 8,29,114.00
2 New energy business 1,35,791.00 1,35,791.00
Total Segment Asset 9,64,905.00 9,64,905.00
Un-allocable Assets 1,19,840.00 1,19,840.00
Net Segment Asset 10,84,745.00 10,84,745.00
4 Segment Liabilities
Segment Liabilities
1 Lead acid batteries and allied products 2,62,587.00 2,62,587.00
2 New energy business 17,865.00 17,865.00
Total Segment Liabilities 2,80,452.00 2,80,452.00
Un-allocable Liabilities 30,570.00 30,570.00
Net Segment Liabilities 3,11,022.00 3,11,022.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 1. Segment information is presented for the 'consolidated financial results' as permitted under the 'Ind AS 108 - Operating Segments. The identification of operating segments is based on and consistent with performance assessment and resource allocation by the Chief Operating Decision Maker. 2. Segment Composition : Lead acid batteries and allied products comprise manufacture and trading of lead acid batteries and allied products, New energy business comprise lithium-ion battery packs, chargers and other allied products. 3. Unallocable corporate income includes majorly interest income, net foreign exchange gain, dividends and investment related gains. Unallocable expenditure includes majorly donations and corporate social responsibility expenses not allocated to segments. Unallocable corporate assets comprise majorly bank balance, investments, goodwill, tax assets and others. Unallocable liabilities comprise majorly tax liabilities, borrowings and others.



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 (a) Remeasurement of the defined benefit plans 223.00 150.00
2 (b) Investments through other comprehensive income(FVTOCI) [Net of tax] 13.00 22.00
Total Amount of items that will not be reclassified to profit and loss 236.00 172.00
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 (a) Exchange differences in translating the financial statements of foreign subsidairy 25.00 25.00
Total Amount of items that will be reclassified to profit and loss 25.00 25.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 261.00 197.00



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 59,374.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,993.00
Adjustments for decrease (increase) in inventories (30,864.00)
Adjustments for decrease (increase) in trade receivables, current (5,728.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (11,494.00)
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 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 18,813.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (433.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 29,251.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 5,363.00
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 67.00
Adjustments for dividend income 0.00
Adjustments for interest income 79.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (291.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (1,294.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 61.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 5,365.00
Net cash flows from (used in) operations 64,739.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 11,794.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 52,945.00
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 0.00
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 86.00
Purchase of property, plant and equipment 64,150.00
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 1.00
Interest received 215.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 7,178.00
Net cash flows from (used in) investing activities (56,670.00)
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 4,415.00
Repayments of borrowings 0.00
Payments of lease liabilities 1,821.00
Dividends paid 9,517.00
Interest paid 1,125.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (8,048.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (11,773.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 34.00
Net increase (decrease) in cash and cash equivalents (11,739.00)
Cash and cash equivalents cash flow statement at beginning of period 15,783.00
Cash and cash equivalents cash flow statement at end of period 4,044.00





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 Price Waterhouse Chartered Accountants LLP Yes 30-11-2026
2 K.S. Rao & Co Yes 31-08-2027