Integrated Filing — IndAS
General information about company
| Scrip Code |
000000 |
| NSE Symbol |
ASPINWALL |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE991I01015 |
| Name of company |
ASPINWALL AND COMPANY 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 |
06-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
02-02-2026 |
| 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 |
06-02-2026 12:00:00 |
| End date and time of board meeting |
06-02-2026 17:05:00 |
| 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 |
11,366.00 |
28,685.00 |
|
Other income |
128.00 |
311.00 |
|
Total income |
11,494.00 |
28,996.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
6,060.00 |
8,516.00 |
| (b) |
Purchases of stock-in-trade |
900.00 |
3,957.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(2,127.00) |
790.00 |
| (d) |
Employee benefit expense |
1,346.00 |
3,906.00 |
| (e) |
Finance costs |
183.00 |
573.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
148.00 |
418.00 |
| (f) |
Other Expenses |
| 1 |
Net impairment loss on financial and contract assets |
12.00 |
27.00 |
| 2 |
Other expenses |
4,158.00 |
10,641.00 |
|
Total other expenses |
4,170.00 |
10,668.00 |
|
Total expenses |
10,680.00 |
28,828.00 |
| 3 |
Total profit before exceptional items and tax |
814.00 |
168.00 |
| 4 |
Exceptional items |
(95.00) |
481.00 |
| 5 |
Total profit before tax |
719.00 |
649.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
(68.00) |
46.00 |
| 8 |
Deferred tax |
25.00 |
(112.00) |
| 9 |
Total tax expenses |
(43.00) |
(66.00) |
| 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 |
762.00 |
715.00 |
| 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 |
0.00 |
0.00 |
| 16 |
Total profit (loss) for period |
762.00 |
715.00 |
| 17 |
Other comprehensive income net of taxes |
25.00 |
(16.00) |
| 18 |
Total Comprehensive Income for the period |
787.00 |
699.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
762.00 |
715.00 |
|
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 |
787.00 |
699.00 |
|
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 |
782.00 |
782.00 |
|
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 |
9.74 |
9.14 |
|
Diluted earnings (loss) per share from continuing operations |
9.74 |
9.14 |
| 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 |
9.74 |
9.14 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
9.74 |
9.14 |
| 24 |
Debt equity ratio |
46.0300 |
46.0300 |
| 25 |
Debt service coverage ratio |
29.7200 |
14.5700 |
| 26 |
Interest service coverage ratio |
29.7200 |
14.5700 |
| 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 |
Logistics |
4,642.00 |
11,480.00 |
| 2 |
Coffee |
5,124.00 |
11,415.00 |
| 3 |
Plantation |
1,264.00 |
4,543.00 |
| 4 |
Others |
0.00336 |
1,247.00 |
|
Total Segment Revenue |
11,366.00 |
28,685.00 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
11,366.00 |
28,685.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Logistics |
319.00 |
780.00 |
| 2 |
Coffee |
704.00 |
494.00 |
| 3 |
Plantation |
218.00 |
350.00 |
| 4 |
Others |
13.00 |
(10.00) |
|
Total Profit before tax |
1,254.00 |
1,614.00 |
|
i. Finance cost |
183.00 |
573.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
352.00 |
392.00 |
|
Profit before tax |
719.00 |
649.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Logistics |
8,108.00 |
8,108.00 |
| 2 |
Coffee |
12,168.00 |
12,168.00 |
| 3 |
Plantation |
2,660.00 |
2,660.00 |
| 4 |
Others |
2,862.00 |
2,862.00 |
|
Total Segment Asset |
25,798.00 |
25,798.00 |
|
Un-allocable Assets |
3,539.00 |
3,539.00 |
|
Net Segment Asset |
29,337.00 |
29,337.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Logistics |
2,345.00 |
2,345.00 |
| 2 |
Coffee |
4,582.00 |
4,582.00 |
| 3 |
Plantation |
772.00 |
772.00 |
| 4 |
Others |
240.00 |
240.00 |
|
Total Segment Liabilities |
7,939.00 |
7,939.00 |
|
Un-allocable Liabilities |
1,944.00 |
1,944.00 |
|
Net Segment Liabilities |
9,883.00 |
9,883.00 |
|
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 |
Remeasurement of defined benefit liability |
34.00 |
(21.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
34.00 |
(21.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
9.00 |
(5.00) |
| 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 |
|
|
| 5 |
Total Other comprehensive income |
25.00 |
(16.00) |
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 |
B S R and Co |
Yes |
30-04-2026 |