Integrated Filing — IndAS



General information about company

Scrip Code 515030
NSE Symbol ASAHIINDIA
MSEI Symbol NOTLISTED
ISIN INE439A01020
Name of company ASAHI INDIA GLASS 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 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 30-01-2026   11:00:00
End date and time of board meeting 30-01-2026   13:15:00
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



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 01-10-2025 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 Consolidated Consolidated
1 Income
Revenue from operations 1,25,591.00 3,63,587.00
Other income 1,048.00 3,218.00
Total income 1,26,639.00 3,66,805.00
2 Expenses
(a) Cost of materials consumed 35,454.00 1,11,742.00
(b) Purchases of stock-in-trade (101.00) 2,439.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (242.00) (1,712.00)
(d) Employee benefit expense 12,317.00 36,021.00
(e) Finance costs 4,325.00 16,201.00
(f) Depreciation, depletion and amortisation expense 7,291.00 20,984.00
(f) Other Expenses
1 Power & Fuel 19,313.00 55,007.00
2 Other Expenses 33,790.00 96,971.00
Total other expenses 53,103.00 1,51,978.00
Total expenses 1,12,147.00 3,37,653.00
3 Total profit before exceptional items and tax 14,492.00 29,152.00
4 Exceptional items (1,199.00) (1,199.00)
5 Total profit before tax 13,293.00 27,953.00
6 Tax expense
7 Current tax 1,119.00 2,816.00
8 Deferred tax 2,217.00 3,856.00
9 Total tax expenses 3,336.00 6,672.00
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 9,957.00 21,281.00
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 (10.00) (36.00)
16 Total profit (loss) for period 9,947.00 21,245.00
17 Other comprehensive income net of taxes 53.00 146.00
18 Total Comprehensive Income for the period 10,000.00 21,391.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 9,950.00 21,221.80
Total profit or loss, attributable to non-controlling interests (3.00) 23.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 10,003.10 21,367.80
Total comprehensive income for the period attributable to owners of parent non-controlling interests (3.00) 23.00
21 Details of equity share capital
Paid-up equity share capital 2,549.00 2,549.00
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 3.9 8.33
Diluted earnings (loss) per share from continuing operations 3.9 8.33
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 3.9 8.33
Diluted earnings (loss) per share from continuing and discontinued operations 3.9 8.33
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 financial results have been reviewed by the Audit Committee on 29th January 2026 and approved by the Board of Directors at their meeting held on 30th January 2026. 2. The financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) (Amendment) Rules, 2015 as amended by the Companies (Indian Accounting Standards) (Amendment) Rules, 2016 and recognition and measurement principles in Ind AS 34 Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 read with rules issued thereunder and the other accounting principles generally accepted in India. 3. Exceptional Items include - a. Effective 21st November 2025, the Government of India has consolidated multiple existing labour notifying legislations into a unified framework consisting four Labour Codes collectively referred to as the “New Labour Codes”. Under Ind AS 19, changes to employee benefit plans arising from legislative amendments constitute a plan amendment, requiring recognition of past service cost immediately in the Statement of Profit and Loss. The New Labour Codes has resulted in estimated one time increase in provision of employee benefits of the Group of Rs.745 lakhs. The Government is in the process of notifying related Rules to the New Labour Codes and impact of these will be evaluated and accounted for in accordance with applicable accounting standards in the period in which they are notified. b. One time cost of Rs.454 lakhs pertaining to restructruing of the subsidiaries of the Company. 4. Previous period figures have been regrouped, wherever necessary.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Automotive Glass 85,728.00 2,44,954.00
2 Float Glass 47,335.00 1,24,400.00
3 Others 19,675.00 60,039.00
Total Segment Revenue 1,52,738.00 4,29,393.00
Less: Inter segment revenue 26,099.00 62,588.00
Revenue from operations 1,26,639.00 3,66,805.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Automotive Glass 10,228.00 26,207.00
2 Float Glass 7,315.00 14,942.00
3 Others 74.00 1,517.00
Total Profit before tax 17,617.00 42,666.00
i. Finance cost 4,325.00 16,201.00
ii. Other Unallocable Expenditure net off Unallocable income 9.00 (1,452.00)
Profit before tax 13,283.00 27,917.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Automotive Glass 3,26,417.00 3,26,417.00
2 Float Glass 3,81,130.00 3,81,130.00
3 Others 11,633.00 11,633.00
Total Segment Asset 7,19,180.00 7,19,180.00
Un-allocable Assets 42,380.00 42,380.00
Net Segment Asset 7,61,560.00 7,61,560.00
4 Segment Liabilities
Segment Liabilities
1 Automotive Glass 86,601.00 86,601.00
2 Float Glass 59,100.00 59,100.00
3 Others 1,969.00 1,969.00
Total Segment Liabilities 1,47,670.00 1,47,670.00
Un-allocable Liabilities 2,33,918.00 2,33,918.00
Net Segment Liabilities 3,81,588.00 3,81,588.00
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 01-10-2025 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 Consolidated Consolidated
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 53.00 146.00
Total Amount of items that will not be reclassified to profit and loss 53.00 146.00
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
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 53.00 146.00