Integrated Filing — IndAS



General information about company

Scrip Code 531795
NSE Symbol ATULAUTO
MSEI Symbol NOTLISTED
ISIN INE951D01028
Name of company ATUL AUTO 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 07-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-01-2026
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 07-02-2026   11:16:00
End date and time of board meeting 07-02-2026   12:08:00
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 23,086.00 58,381.00
Other income 54.00 120.00
Total income 23,140.00 58,501.00
2 Expenses
(a) Cost of materials consumed 15,206.00 41,588.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,041.00 (731.00)
(d) Employee benefit expense 2,031.00 6,035.00
(e) Finance costs 272.00 785.00
(f) Depreciation, depletion and amortisation expense 469.00 1,389.00
(f) Other Expenses
1 Loan losses and provisions 502.00 1,704.00
2 Other Expenses 1,479.00 4,106.00
Total other expenses 1,981.00 5,810.00
Total expenses 21,000.00 54,876.00
3 Total profit before exceptional items and tax 2,140.00 3,625.00
4 Exceptional items (138.00) (138.00)
5 Total profit before tax 2,002.00 3,487.00
6 Tax expense
7 Current tax 449.00 1,099.00
8 Deferred tax 95.00 (103.00)
9 Total tax expenses 544.00 996.00
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 1,458.00 2,491.00
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 1,458.00 2,491.00
17 Other comprehensive income net of taxes (6.00) (20.00)
18 Total Comprehensive Income for the period 1,452.00 2,471.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,535.00 2,747.00
Total profit or loss, attributable to non-controlling interests (77.00) (256.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,529.00 2,727.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (77.00) (256.00)
21 Details of equity share capital
Paid-up equity share capital 1,388.00 1,388.00
Face value of equity share capital 5 5
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 5.52 9.88
Diluted earnings (loss) per share from continuing operations 5.52 9.88
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 5.52 9.88
Diluted earnings (loss) per share from continuing and discontinued operations 5.52 9.88
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) 2. The above results were reviewed and recommended by the Audit Committee, at its meeting held on February 07, 2026 for approval by the board and these results were approved and taken on record at the meeting of Board of Directors of the Company held on that date. 3. The consolidated financial result includes result of following companies: As per Notes in PDF File. 4. These financial results have been prepared in accordance with the recognition and measurement principles under Ind AS as prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India. 5. Other income includes following: As per Notes in PDF File. 6. Exceptional Items losses/(gains) net: As per Notes in PDF File. 7. Figures relating to corresponding/ previous periods have been regrouped/reclassified wherever necessary to confirm to current period figures.



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 Automobiles Business 22,056.00 54,975.00
2 Non Banking Financial Business 1,214.00 3,939.00
Total Segment Revenue 23,270.00 58,914.00
Less: Inter segment revenue 184.00 533.00
Revenue from operations 23,086.00 58,381.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Automobiles Business 2,069.00 3,586.00
2 Non Banking Financial Business 343.00 824.00
Total Profit before tax 2,412.00 4,410.00
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 2,412.00 4,410.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Automobiles Business 48,207.00 48,207.00
2 Non Banking Financial Business 26,126.00 26,126.00
Total Segment Asset 74,333.00 74,333.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 74,333.00 74,333.00
4 Segment Liabilities
Segment Liabilities
1 Automobiles Business 13,874.00 13,874.00
2 Non Banking Financial Business 13,328.00 13,328.00
Total Segment Liabilities 27,202.00 27,202.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 27,202.00 27,202.00
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 8.00 27.00
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 (2.00) (7.00)
5 Total Other comprehensive income (6.00) (20.00)