Integrated Filing — IndAS
General information about company
| Scrip Code |
531921 |
| NSE Symbol |
AGARIND |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE204E01012 |
| Name of company |
Agarwal Industrial Corporation 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 |
13-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
07-11-2025 |
| 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 |
13-11-2025 15:00:00 |
| End date and time of board meeting |
13-11-2025 16:40:00 |
| 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 |
Not applicable |
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 |
24,479.91 |
83,840.56 |
|
Other income |
500.18 |
670.30 |
|
Total income |
24,980.09 |
84,510.86 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
1,556.70 |
14,519.63 |
| (b) |
Purchases of stock-in-trade |
19,258.12 |
47,861.26 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(5,529.65) |
377.57 |
| (d) |
Employee benefit expense |
296.07 |
583.32 |
| (e) |
Finance costs |
679.69 |
1,510.31 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,263.73 |
2,553.50 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
6,097.85 |
14,085.10 |
|
Total other expenses |
6,097.85 |
14,085.10 |
|
Total expenses |
23,622.51 |
81,490.69 |
| 3 |
Total profit before exceptional items and tax |
1,357.58 |
3,020.17 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
1,357.58 |
3,020.17 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
158.60 |
518.18 |
| 8 |
Deferred tax |
0.00 |
0.00 |
| 9 |
Total tax expenses |
158.60 |
518.18 |
| 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 |
1,198.98 |
2,501.99 |
| 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 |
1,198.98 |
2,501.99 |
| 17 |
Other comprehensive income net of taxes |
881.54 |
930.35 |
| 18 |
Total Comprehensive Income for the period |
2,080.52 |
3,432.34 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
1,198.99 |
2,501.99 |
|
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 |
881.54 |
930.25 |
|
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 |
1,495.78 |
1,495.78 |
|
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 |
8.02 |
16.73 |
|
Diluted earnings (loss) per share from continuing operations |
8.02 |
16.73 |
| 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 |
8.02 |
16.73 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
8.02 |
16.73 |
| 24 |
Debt equity ratio |
0.00 |
0.00 |
| 25 |
Debt service coverage ratio |
0.00 |
0.00 |
| 26 |
Interest service coverage ratio |
0.00 |
0.00 |
| 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 |
71,669.81 |
|
Capital work-in-progress |
1,461.09 |
|
Investment property |
37.44 |
|
Goodwill |
488.81 |
|
Other intangible assets |
0.00 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
0.01 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
567.96 |
|
Total non-current financial assets |
567.97 |
|
Deferred tax assets (net) |
0.00 |
|
Other non-current assets |
2,525.07 |
|
Total non-current assets |
76,750.19 |
| 2 |
Current assets |
|
|
Inventories |
19,062.56 |
|
Current financial asset |
|
|
Current investments |
3,752.20 |
|
Trade receivables, current |
21,310.61 |
|
Cash and cash equivalents |
1,905.62 |
|
Bank balance other than cash and cash equivalents |
2,553.09 |
|
Loans, current |
31.27 |
|
Other current financial assets |
271.16 |
|
Total current financial assets |
29,823.95 |
|
Current tax assets (net) |
2,429.80 |
|
Other current assets |
6,353.21 |
|
Total current assets |
57,669.52 |
| 3 |
Non-current assets classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
1,34,419.71 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
1,495.78 |
|
Other equity |
64,152.44 |
|
Total equity attributable to owners of parent |
65,648.22 |
|
Non controlling interest |
0.00 |
|
Total equity |
65,648.22 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
14,272.98 |
|
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 |
331.21 |
|
Total non-current financial liabilities |
14,604.19 |
|
Provisions, non-current |
88.94 |
|
Deferred tax liabilities (net) |
330.31 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
0.00 |
|
Total non-current liabilities |
15,023.44 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
26,760.86 |
|
Trade payables, 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 |
22,477.68 |
|
Total Trade payable |
22,477.68 |
|
Other current financial liabilities |
1,743.81 |
|
Total current financial liabilities |
50,982.35 |
|
Other current liabilities |
315.36 |
|
Provisions, current |
33.20 |
|
Current tax liabilities (Net) |
2,417.14 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
53,748.05 |
| 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 |
68,771.49 |
|
Total equity and liabilites |
1,34,419.71 |
|
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 |
a) Ancillary Infra (Bitumen & Allied products) |
15,894.86 |
65,542.96 |
| 2 |
b) Petroleum vessels operation |
6,507.89 |
13,682.59 |
| 3 |
c) Petroleum Products |
0.0093739 |
2,222.68 |
| 4 |
d) Logistics |
1,376.31 |
3,018.90 |
| 5 |
e) Wind Mill |
0.0004006 |
0.0006821 |
| 6 |
f) Other (Unallocable) |
0.0059536 |
0.0084413 |
|
Total Segment Revenue |
25,351.87 |
85,379.47 |
|
Less: Inter segment revenue |
371.78 |
868.61 |
|
Revenue from operations |
24,980.09 |
84,510.86 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
a) Ancillary Infra (Bitumen & Allied products) |
397.72 |
2,019.31 |
| 2 |
b) Petroleum vessels operation |
1,201.61 |
2,017.85 |
| 3 |
c) Petroleum Products |
4.90 |
12.84 |
| 4 |
d) Logistics |
62.47 |
89.94 |
| 5 |
e) Wind Mill |
13.40 |
15.84 |
| 6 |
f) Other (Unallocable) |
4.43 |
7.48 |
|
Total Profit before tax |
1,684.53 |
4,163.26 |
|
i. Finance cost |
679.69 |
1,510.31 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(352.73) |
(367.23) |
|
Profit before tax |
1,357.57 |
3,020.18 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
a) Ancillary Infra (Bitumen & Allied products) |
48,701.26 |
48,701.26 |
| 2 |
b) Petroleum vessels operation |
71,833.49 |
71,833.49 |
| 3 |
c) Petroleum Products |
494.29 |
494.29 |
| 4 |
d) Logistics |
6,053.69 |
6,053.69 |
| 5 |
e) Wind Mill |
312.02 |
312.02 |
| 6 |
f) Other (Unallocable) |
7,024.96 |
7,024.96 |
|
Total Segment Asset |
1,34,419.71 |
1,34,419.71 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
1,34,419.71 |
1,34,419.71 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
a) Ancillary Infra (Bitumen & Allied products) |
25,981.41 |
25,981.41 |
| 2 |
b) Petroleum vessels operation |
38,259.57 |
38,259.57 |
| 3 |
c) Petroleum Products |
109.42 |
109.42 |
| 4 |
d) Logistics |
1,537.19 |
1,537.19 |
| 5 |
e) Wind Mill |
0.61 |
0.61 |
| 6 |
f) Other (Unallocable) |
2,883.29 |
2,883.29 |
|
Total Segment Liabilities |
68,771.49 |
68,771.49 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
68,771.49 |
68,771.49 |
|
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 |
0.00 |
0.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Foreign Currency Translation Reserve |
88154000 |
93035000 |
|
Total Amount of items that will be reclassified to profit and loss |
881.54 |
930.35 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
881.54 |
930.35 |
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 |
3,020.17 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
1,510.31 |
|
Adjustments for decrease (increase) in inventories |
524.15 |
|
Adjustments for decrease (increase) in trade receivables, current |
5,575.84 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
0.00 |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
219.56 |
|
Adjustments for other financial assets, current |
(644.67) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
(3,302.29) |
|
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 |
2,553.50 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
0.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
281.84 |
|
Adjustments for other financial liabilities, non-current |
(479.53) |
|
Adjustments for unrealised foreign exchange losses gains |
930.35 |
|
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 |
(94.08) |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
0.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
7,074.98 |
|
Net cash flows from (used in)
operations |
10,095.15 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
(145.86) |
|
Income taxes paid (refund) |
522.66 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
9,426.63 |
|
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 |
0.00 |
|
Purchase of property, plant and equipment |
6,095.59 |
|
Proceeds from sales of investment property |
7.41 |
|
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 |
2,763.92 |
|
Purchase of other long-term assets |
2,976.50 |
|
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 |
145.87 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
22.75 |
|
Net cash flows from (used in)
investing activities |
(6,132.14) |
|
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 |
2,256.42 |
|
Repayments of borrowings |
3,903.48 |
|
Payments of lease liabilities |
293.91 |
|
Dividends paid |
493.61 |
|
Interest paid |
1,470.06 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(3,904.64) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(610.15) |
|
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 |
(610.15) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
2,515.78 |
|
Cash and cash equivalents cash
flow statement at end of period |
1,905.63 |