Integrated Filing — IndAS
General information about company
| Scrip Code |
543458 |
| NSE Symbol |
AWL |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE699H01024 |
| Name of company |
AWL Agri Business 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 |
03-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
28-01-2026 |
| 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 |
03-02-2026 10:00:00 |
| End date and time of board meeting |
03-02-2026 11:15:00 |
| Whether cash flow statement is applicable on company |
|
| Type of cash flow statement |
|
| Declaration of unmodified opinion or statement on impact of audit qualification |
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 |
01-10-2025 |
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 |
18,60,267.00 |
53,26,589.00 |
|
Other income |
13,215.00 |
25,928.00 |
|
Total income |
18,73,482.00 |
53,52,517.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
15,58,755.00 |
45,77,879.00 |
| (b) |
Purchases of stock-in-trade |
58,715.00 |
2,26,331.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
49,379.00 |
(36,342.00) |
| (d) |
Employee benefit expense |
16,352.00 |
46,109.00 |
| (e) |
Finance costs |
18,473.00 |
53,263.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
11,116.00 |
32,094.00 |
| (f) |
Other Expenses |
| 1 |
Freight and Forwarding Expenses |
47,345.00 |
1,37,818.00 |
| 2 |
Power and Fuel |
15,537.00 |
48,109.00 |
| 3 |
Consumption of Chemicals, Stores, Spares and Consumables |
12,823.00 |
38,672.00 |
| 4 |
Contract Labour Charges |
8,816.00 |
26,240.00 |
| 5 |
Advertisement and Sales Promotion Expenses |
10,846.00 |
24,532.00 |
| 6 |
Sales Distribution Network Expenses |
4,290.00 |
11,781.00 |
| 7 |
Job Work Charges |
2,960.00 |
9,080.00 |
| 8 |
Contractual Administrative Manpower and Security Service Charges |
2,421.00 |
7,387.00 |
| 9 |
Foreign exchange loss (Net) |
1,246.00 |
5,784.00 |
| 10 |
Others |
15,482.00 |
42,502.00 |
|
Total other expenses |
1,21,766.00 |
3,51,905.00 |
|
Total expenses |
18,34,556.00 |
52,51,239.00 |
| 3 |
Total profit before exceptional items and tax |
38,926.00 |
1,01,278.00 |
| 4 |
Exceptional items |
(2,583.00) |
(2,583.00) |
| 5 |
Total profit before tax |
36,343.00 |
98,695.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
8,976.00 |
23,108.00 |
| 8 |
Deferred tax |
1,184.00 |
3,472.00 |
| 9 |
Total tax expenses |
10,160.00 |
26,580.00 |
| 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 |
26,183.00 |
72,115.00 |
| 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 |
720.00 |
3,068.00 |
| 16 |
Total profit (loss) for period |
26,903.00 |
75,183.00 |
| 17 |
Other comprehensive income net of taxes |
(82.00) |
(1,124.00) |
| 18 |
Total Comprehensive Income for the period |
26,821.00 |
74,059.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
26,882.00 |
74,997.00 |
|
Total profit or loss, attributable to non-controlling interests |
21.00 |
186.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
26,800.00 |
73,873.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
21.00 |
186.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
12,953.00 |
12,953.00 |
|
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 |
2.08 |
5.8 |
|
Diluted earnings (loss) per share from continuing operations |
2.08 |
5.8 |
| 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 |
2.08 |
5.8 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
2.08 |
5.8 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
Edible Oil |
15,02,530.00 |
42,26,767.00 |
| 2 |
Food & FMCG |
1,64,758.00 |
4,74,274.00 |
| 3 |
Industry Essentials |
1,92,979.00 |
6,25,548.00 |
|
Total Segment Revenue |
18,60,267.00 |
53,26,589.00 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
18,60,267.00 |
53,26,589.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Edible Oil |
34,440.00 |
70,641.00 |
| 2 |
Food & FMCG |
4,367.00 |
17,557.00 |
| 3 |
Industry Essentials |
7,153.00 |
30,251.00 |
|
Total Profit before tax |
45,960.00 |
1,18,449.00 |
|
i. Finance cost |
1,098.00 |
2,465.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
8,519.00 |
17,289.00 |
|
Profit before tax |
36,343.00 |
98,695.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Edible Oil |
15,75,687.00 |
15,75,687.00 |
| 2 |
Food & FMCG |
4,19,845.00 |
4,19,845.00 |
| 3 |
Industry Essentials |
2,79,187.00 |
2,79,187.00 |
|
Total Segment Asset |
22,74,719.00 |
22,74,719.00 |
|
Un-allocable Assets |
3,49,340.00 |
3,49,340.00 |
|
Net Segment Asset |
26,24,059.00 |
26,24,059.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Edible Oil |
12,61,033.00 |
12,61,033.00 |
| 2 |
Food & FMCG |
96,026.00 |
96,026.00 |
| 3 |
Industry Essentials |
1,25,437.00 |
1,25,437.00 |
|
Total Segment Liabilities |
14,82,496.00 |
14,82,496.00 |
|
Un-allocable Liabilities |
1,23,486.00 |
1,23,486.00 |
|
Net Segment Liabilities |
16,05,982.00 |
16,05,982.00 |
|
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 |
Re-measurement (loss) on defined benefit plans |
411.00 |
(67.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
411.00 |
(67.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
133.00 |
12.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange difference gain / (loss) on translation of financial statements of foreign operations |
(360.00) |
(1,045.00) |
|
Total Amount of items that will be reclassified to profit and loss |
(360.00) |
(1,045.00) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(82.00) |
(1,124.00) |
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 |
S R B C & Co LLP |
Yes |
28-02-2026 |