| Scrip Code | 500101 |
|---|---|
| NSE Symbol | ARVIND |
| MSEI Symbol | NOTLISTED |
| ISIN | INE034A01011 |
| Name of company | ARVIND 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 | 30-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 23-01-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | Textiles |
| Start date and time of board meeting | 30-01-2026 11:30:00 |
| End date and time of board meeting | 30-01-2026 12:30:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| 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 is no default | |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 1,84,226.00 | 5,14,928.00 | |
| Other income | 1,472.00 | 3,943.00 | |
| Total income | 1,85,698.00 | 5,18,871.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 97,074.00 | 2,54,009.00 |
| (b) | Purchases of stock-in-trade | 1,529.00 | 6,129.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (4,664.00) | (6,466.00) |
| (d) | Employee benefit expense | 21,566.00 | 65,794.00 |
| (e) | Finance costs | 3,526.00 | 11,506.00 |
| (f) | Depreciation, depletion and amortisation expense | 5,418.00 | 16,170.00 |
| (f) | Other Expenses | ||
| 1 | Project expenses | 904.00 | 2,383.00 |
| 2 | Other expenses | 49,492.00 | 1,43,860.00 |
| Total other expenses | 50,396.00 | 1,46,243.00 | |
| Total expenses | 1,74,845.00 | 4,93,385.00 | |
| 3 | Total profit before exceptional items and tax | 10,853.00 | 25,486.00 |
| 4 | Exceptional items | (1,896.00) | (1,896.00) |
| 5 | Total profit before tax | 8,957.00 | 23,590.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 2,558.00 | 5,941.00 |
| 8 | Deferred tax | 177.00 | 464.00 |
| 9 | Total tax expenses | 2,735.00 | 6,405.00 |
| 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 | 6,222.00 | 17,185.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 6,464.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 1,915.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 4,549.00 |
| 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 | 6,222.00 | 21,734.00 |
| 17 | Other comprehensive income net of taxes | (510.00) | (2,040.00) |
| 18 | Total Comprehensive Income for the period | 5,712.00 | 19,694.00 |
| 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 | 26,212.00 | 26,212.00 | |
| 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 | 2.37 | 6.56 | |
| Diluted earnings (loss) per share from continuing operations | 2.37 | 6.55 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 1.74 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 1.74 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 2.37 | 8.3 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 2.37 | 8.29 | |
| 24 | Debt equity ratio | 0.3800 | 0.3800 |
| 25 | Debt service coverage ratio | 1.0100 | 1.8900 |
| 26 | Interest service coverage ratio | 5.2600 | 5.7200 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes: 1 The above standalone unaudited financial results were reviewed by the Audit Committee and have been considered and approved by the Board of Directors at their meeting held on January 30, 2026. The same have been subjected to Limited Review by the Statutory Auditors. 2 The Government of India, vide Notification dated November 21 , 2025, has notified the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the Labour Codes), which consolidate and replace existing multiple labour legislations. In accordance with Ind AS 19 - Employee benefits, changes to employee benefit plans resulting from the new labour codes are treated as plan amendments, requiring immediate recognition of past service cost as expense in the statement of profit and loss. This approach is consistent with the guidance issued by the Institute of Chartered Accountants of India. In view of this, the Company has evaluated the impact and recognised past service costs amounting to Rs. 25.34 Crores which has been included under Exceptional Items in the standalone financial results for the quarter and nine months ended December 31, 2025. The Company continues to monitor developments on the rules to be notified by regulatory authorities, including clarifications/ additional guidance from authorities and will continue to assess the accounting implications basis such developments/ guidance. 3. Exceptional items represent following: Particulars Quarter Ended Nine Months Ended Year Ended 31.12.2025 30.09.2025 31.12.2024 31.12.2025 31.12.2024 31.03.2025 Unaudited Unaudited Unaudited Unaudited Unaudited Audited (a) Provision for impairment of investments and loans/loss on sale of investments - - - - (27.30) (30.07) (b) Statutory impact of new Labour Codes (Refer Note 2) (25.34) - - (25.34) - - (25.34) - - (25.34) (27.30) (30.07) Tax impact on above 6.38 - - 6.38 3.97 4.30 Total (18.36) - - (18.96) (23.33) (25.77) 4 The National Company Law Tribunal (NCLT) vide its order dated August 07, 2025, has sanctioned the scheme of Arrangement (Scheme) for transfer and vesting of the Advanced Material Undertaking of the Company to Arvind Advanced Materials Limited (AAML), a wholly owned subsidiary of the Company, on a going concern basis by way of slump sale with effect from the appointed date i.e. April 01, 2024 under sections 230 to 232 and other applicable provisions of the Companies Act, 2013. The certified copy of the said order was filed with the Registrar of Companies on September 1, 2025 (Effective Date). Accordingly, all assets and liabilities as at the Appointed Date related to the Advanced Materials Undertaking are transferred from Arvind Limited on the Effective Date. Accordingly, the post-tax profit pertaining related to the Advanced Materials Undertaking has been presented as a discontinued operation (including re-presenting the same for the prior periods presented) in the standalone financial results in accordance with Ind AS 105. Brief details of discontinued operations are given as under: Particulars Quarter Ended Nine Months Ended Year Ended 31.12.2025 30.09.2025 31.12.2024 31.12.2025 31.12.2024 31.03.2025 Unaudited Unaudited Unaudited Unaudited Unaudited Audited (a) Revenue from operations - 293.87 340.67 608.11 989.23 1,408.34 other Income - 2.17 2.17 3.10 3.81 5.53 Total Income - 296.04 342.04 611.21 993.04 1,413.87 (b) Total Expenses - 265.45 295.32 546.57 865.12 1,223.13 (c) Profit before tax (a-b) - 30.59 46.72 64.64 127.92 190.74 (d) Tax Expense - (9.07) (11.69) (19.15) (28.95) (43.24) (e) Profit from discontinued operations - 21.52 35.03 45.49 98.97 147.50 5 The operations at Company's plant located at Santej, Gujarat, were partially affected for a period of 21 days due to strike by section of workers during the quarter ended June 30, 2024. The Labour Court declared the strike illegal in an order dated June 6, 2024. Subsequently, the strike was called off by the workers, and operations at the Santej plant have since normalized. 6 Pursuant to the amendments in the Finance (No. 2) Act 2024, long term capital gains tax rate was changed from 20% plus surcharge and cess (with indexation) to 12. 5% plus surcharge and cess (without indexation). In accordance with the said amendments, the deferred tax asset has been reduced by Rs 56. 77 crores in previous financial year. It is to be noted that only a provision is being made in the books of accounts to record the Deferred Tax in line with the applicable accounting standards and recently enacted tax rate change. 7 Financial period upto June 30, 2025, the Company has considered Advanced Material Undertaking as a separate reportable segment in the standalone financial results. Pursuant to the aforesaid NCLT order on demerger of its Advanced Material Undertaking, there is only one material reportable segment of the Company as at September 30, 2025. Hence, in line with the requirements of Ind AS 108, the Company has opted to disclose segment information only in the consolidated financial results and accordingly no separate segment disclosure has been presented in the current results. 8 The Company is closely monitoring recent developments concerning the imposition of tariffs by the United States Government and actively evaluating mitigation measures including but not limited to collaborating with customers & vendor partners to reset the supply chain . Adjusting the pricing and sourcing strategies Focusing on improving the operational efficiency Re-engineering costs to improve margins Owing to the evolving situation around tariff, the Company will continue to assess the situation and will make necessary adjustments in its financial statements, if required. |
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| Debt equity ratio | |
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| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| 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 | |||||||
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| 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 | Remeasurement gain/(loss) of defined benefit plan | (566.00) | (774.00) |
| Total Amount of items that will not be reclassified to profit and loss | (566.00) | (774.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (143.00) | (193.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Effective portion of gain/(loss) on cash flow hedges | (116.00) | (2,111.00) |
| Total Amount of items that will be reclassified to profit and loss | (116.00) | (2,111.00) | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | (29.00) | (652.00) |
| 5 | Total Other comprehensive income | (510.00) | (2,040.00) |