Integrated Filing — IndAS



General information about company

Scrip Code 532828
NSE Symbol AMDIND
MSEI Symbol NOTLISTED
ISIN INE005I01014
Name of company AMD Industries 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 10-11-2025
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 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 Unaudited
Segment Reporting Single segment
Description of single segment Manufacturing
Start date and time of board meeting 13-11-2025   12:30:00
End date and time of board meeting 13-11-2025   13:30:00
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 Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 23-05-2024
Indicate Company website link for updated RPT policy of the Company https://www.amdindustries.com/
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 HAS BEEN NO SUCH DEFAULTS



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 Standalone Standalone
1 Income
Revenue from operations 5,896.37 14,563.20
Other income 56.33 115.03
Total income 5,952.70 14,678.23
2 Expenses
(a) Cost of materials consumed 3,982.99 9,301.07
(b) Purchases of stock-in-trade 7.95 18.94
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 89.70 535.41
(d) Employee benefit expense 594.29 1,228.13
(e) Finance costs 208.27 469.35
(f) Depreciation, depletion and amortisation expense 346.60 753.45
(f) Other Expenses
1 Other Expenses 1,119.96 2,563.16
Total other expenses 1,119.96 2,563.16
Total expenses 6,349.76 14,869.51
3 Total profit before exceptional items and tax (397.06) (191.28)
4 Exceptional items 0.00 0.00
5 Total profit before tax (397.06) (191.28)
6 Tax expense
7 Current tax (69.18) 0.00
8 Deferred tax (33.28) (47.95)
9 Total tax expenses (102.46) (47.95)
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 (294.60) (143.33)
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 (294.60) (143.33)
17 Other comprehensive income net of taxes 1.81 3.49
18 Total Comprehensive Income for the period (292.79) (139.84)
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 1,916.67 1,916.67
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 -1.54 1.38
Diluted earnings (loss) per share from continuing operations -1.54 1.38
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 -1.54 1.38
Diluted earnings (loss) per share from continuing and discontinued operations -1.54 1.38
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. The above unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on November 13, 2025.The limited review report of the Statutory Auditors is being filed with the Bombay Stock Exchange and the National Stock Exchange of India. For more details on standalone unaudited results, visit Investors section of our websites at www.amdindustries.com and Financial Results Section of www.bseindia.com and www.nseindia.com. 2. Financial results for all the periods presented have been prepared in accordance with the recognition and measurement principles of Ind AS notified under the Companies (Indian Accounting Standards) Rules, 2015. 3. An operating segment is one whose operating results are regularly reviewed by the entity’s chief operating decision maker to make decisions about resources to be allocated to the segment and assess the performance. The Chief operating decision maker reviews performance of Packaging business on the overall business. As the company has a single reportable segment, the segment wise disclosure requirement of Ind AS 108 on Operating segment is not applicable to it. 4. The packaging business of the Company is a seasonal business, as such, the performance of the business of the quarter may not be representative of the annual performance of the Company. 5. The figures of the corresponding quarter/year have been regrouped/reclassified, wherever necessary to confirm to current quarter's/year's classification/grouping.



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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 9,641.10
Capital work-in-progress 0.00
Investment property 225.83
Goodwill 5.72
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 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 1,507.38
Total non-current financial assets 1,507.38
Deferred tax assets (net) 0.00
Other non-current assets 0.00
Total non-current assets 11,380.03
2 Current assets
Inventories 6,437.44
Current financial asset
Current investments 0.00
Trade receivables, current 6,275.65
Cash and cash equivalents 893.36
Bank balance other than cash and cash equivalents 76.31
Loans, current 24.72
Other current financial assets 726.79
Total current financial assets 7,996.83
Current tax assets (net) 5.91
Other current assets 230.08
Total current assets 14,670.26
3 Non-current assets classified as held for sale 89.53
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 26,139.82
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,916.67
Other equity 13,656.96
Total equity attributable to owners of parent 15,573.63
Non controlling interest
Total equity 15,573.63
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,842.54
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 319.33
Total non-current financial liabilities 2,161.87
Provisions, non-current 128.48
Deferred tax liabilities (net) 85.83
Deferred government grants, Non-current 0.00
Other non-current liabilities 0.00
Total non-current liabilities 2,376.18
Current liabilities
Current financial liabilities
Borrowings, current 6,039.65
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 55.83
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,258.30
Total Trade payable 1,314.13
Other current financial liabilities 403.40
Total current financial liabilities 7,757.18
Other current liabilities 220.16
Provisions, current 153.21
Current tax liabilities (Net) 59.46
Deferred government grants, Current 0.00
Total current liabilities 8,190.01
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 10,566.19
Total equity and liabilites 26,139.82
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) Other non current assets 1249.72 has been included in other non current financial assets as there is separate head for it.



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 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 01-07-2025 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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Amount of items that will not be reclassified to profit and loss 241000 466000
Total Amount of items that will not be reclassified to profit and loss 2.41 4.66
2 Income tax relating to items that will not be reclassified to profit or loss 0.60 1.17
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 1.81 3.49



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax (191.28)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 469.35
Adjustments for decrease (increase) in inventories 2,417.79
Adjustments for decrease (increase) in trade receivables, current 1,473.39
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 1,901.18
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 29.92
Adjustments for other financial assets, current (0.11)
Adjustments for other bank balances 795.08
Adjustments for increase (decrease) in trade payables, current (5,958.12)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 55.59
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 753.45
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 12.71
Adjustments for provisions, non-current (2.22)
Adjustments for other financial liabilities, current (25.35)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.77
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) (4.09)
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) 1,919.34
Net cash flows from (used in) operations 1,728.06
Dividends received 0.00
Interest paid 0.00
Interest received (37.18)
Income taxes paid (refund) 29.66
Other inflows (outflows) of cash (48.38)
Net cash flows from (used in) operating activities 1,612.84
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 143.41
Purchase of property, plant and equipment 492.93
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 37.18
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (312.34)
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 850.00
Repayments of borrowings 728.42
Payments of lease liabilities 77.41
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 453.78
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (409.61)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 890.89
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 2.47
Net increase (decrease) in cash and cash equivalents 893.36
Cash and cash equivalents cash flow statement at beginning of period 0.00
Cash and cash equivalents cash flow statement at end of period 893.36





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 AMD Industries Limited Adit Gupta Director Remuneration Approved 61.20 6.25 6.25
2 AMD Industries Limited Ashok Gupta Director Remuneration Approved 62.86 5.50 4.00
3 AMD Industries Limited Prabir Kumar Mukopadhyay Key Management Personnel Any other transaction Salary Approved 5.24 1.23 0.00
4 AMD Industries Limited Radha Shakti Garg Key Management Personnel Any other transaction Salary Approved 6.00 0.89 0.94
5 AMD Industries Limited Mamta Gupta Directors Relative Any other transaction Salary Approved 7.18 1.07 1.08
6 AMD Industries Limited Vidhi Bajoria Directors Relative Any other transaction Salary Approved 7.18 1.07 1.08
7 AMD Industries Limited Atul Gupta Director Any other transaction Director's Sitting Fees Approved 0.62 0.00 0.00
8 AMD Industries Limited Kamal Kumar Director Any other transaction Director's Sitting Fees Approved 0.62 0.00 0.00
9 AMD Industries Limited Shubha Singh Director Any other transaction Director's Sitting Fees Approved 0.62 0.00 0.00
10 AMD Industries Limited Tilak Raj Director Any other transaction Director's Sitting Fees Approved 0.62 0.00 0.00
11 AMD Industries Limited Ashok Sons (HUF) Director's HUF Any other transaction Rent Expenses Approved 11.98 0.00 0.00
12 AMD Industries Limited Adit Gupta Director Any other transaction Rent Expenses Approved 59.36 0.00 0.00
13 AMD Industries Limited Chitra Gupta Director Relative Any other transaction Rent Expenses Approved 35.54 0.00 0.00
14 AMD Industries Limited Sonali Mukhopadhyay Relative of Key Management Personnel Any other transaction Legal & Profession Expenses Approved 2.50 0.56 0.00
15 AMD Industries Limited Ashok Gupta Director Interest paid Approved 29.26 0.00 0.00
16 AMD Industries Limited Adit Gupta Director Interest paid Approved 1.61 0.00 0.00
17 AMD Industries Limited Pink Dreams Studio Enterprises in which directors are interested Any other transaction Advance paid for Goods Approved 5.00 0.00 0.00
18 AMD Industries Limited Hindustan Autoplast (P) Limited Enterprises in which directors are interested Any other transaction Purchase Approved 0.13 0.00 0.00
19 AMD Industries Limited Hindustan Autoplast (P) Limited Enterprises in which directors are interested Any other transaction Rent Received Approved 19.20 4.44 11.37
20 AMD Industries Limited Ashok Gupta Director Any other transaction Unsecured Loan Received Approved 500.00 0.00 0.00
21 AMD Industries Limited Adit Gupta Director Any other transaction Unsecured Loan Received Approved 50.00 0.00 0.00
22 AMD Industries Limited Ashok Gupta Director Any other transaction Unsecured Loan Repaid Approved 133.67 20.95 387.27
23 AMD Industries Limited Adit Gupta Director Any other transaction Unsecured Loan Repaid Approved 38.56 7.86 19.31
24 AMD Industries Limited AMD Estates and Developers (P) Limited Enterprises in which directors are interested Any other transaction Advance paid for project Approved 1,038.83 1,038.83 1,038.83
25 AMD Industries Limited AMD Estates and Developers (P) Limited Enterprises in which directors are interested Any other transaction Revenue Receivable Approved 631.60 631.60 631.60
26 AMD Industries Limited Hindustan Autoplast (P) Limited Enterprises in which directors are interested Any other transaction Re-imbursement of Expenses Approved 0.10 0.00 0.00
27 AMD Industries Limited Sanjeev Kumar Singhal Key Management Personnel Any other transaction Salary Approved 5.61 0.00 2.08
Total value of transaction during the reporting period 2,715.09