Integrated Filing — IndAS
General information about company
| Scrip Code |
500477 |
| NSE Symbol |
ASHOKLEY |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE208A01029 |
| Name of company |
ASHOK LEYLAND 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 |
11-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
30-01-2026 |
| 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 |
11-02-2026 11:45:00 |
| End date and time of board meeting |
11-02-2026 13:35:00 |
| 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 |
14,83,024.00 |
39,11,564.00 |
|
Other income |
18,041.00 |
41,396.00 |
|
Total income |
15,01,065.00 |
39,52,960.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
8,20,356.00 |
21,90,380.00 |
| (b) |
Purchases of stock-in-trade |
52,291.00 |
1,44,255.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
24,934.00 |
(22,232.00) |
| (d) |
Employee benefit expense |
1,16,260.00 |
3,45,644.00 |
| (e) |
Finance costs |
1,20,012.00 |
3,46,404.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
28,222.00 |
82,355.00 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
1,50,629.00 |
4,07,071.00 |
| 2 |
Impairment loss allowance / write off relating to financing actvities |
36,311.00 |
1,02,769.00 |
|
Total other expenses |
1,86,940.00 |
5,09,840.00 |
|
Total expenses |
13,49,015.00 |
35,96,646.00 |
| 3 |
Total profit before exceptional items and tax |
1,52,050.00 |
3,56,314.00 |
| 4 |
Exceptional items |
(32,516.00) |
(36,516.00) |
| 5 |
Total profit before tax |
1,19,534.00 |
3,19,798.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
38,003.00 |
97,979.00 |
| 8 |
Deferred tax |
(4,268.00) |
(10,444.00) |
| 9 |
Total tax expenses |
33,735.00 |
87,535.00 |
| 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 |
85,799.00 |
2,32,263.00 |
| 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 |
425.00 |
1,703.00 |
| 16 |
Total profit (loss) for period |
86,224.00 |
2,33,966.00 |
| 17 |
Other comprehensive income net of taxes |
28,412.00 |
93,639.00 |
| 18 |
Total Comprehensive Income for the period |
1,14,636.00 |
3,27,605.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
81,349.00 |
2,18,033.00 |
|
Total profit or loss, attributable to non-controlling interests |
4,875.00 |
15,933.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
17,304.00 |
54,434.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
11,108.00 |
39,205.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
58,739.00 |
58,739.00 |
|
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 |
1.38 |
3.71 |
|
Diluted earnings (loss) per share from continuing operations |
1.38 |
3.71 |
| 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 |
1.38 |
3.71 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
1.38 |
3.71 |
| 24 |
Debt equity ratio |
0.6700 |
0.6700 |
| 25 |
Debt service coverage ratio |
7.1300 |
4.0100 |
| 26 |
Interest service coverage ratio |
17.9100 |
14.9300 |
| 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 |
Commercial Vehicle |
12,77,048.00 |
33,22,648.00 |
| 2 |
Financial Services |
2,06,030.00 |
5,89,003.00 |
|
Total Segment Revenue |
14,83,078.00 |
39,11,651.00 |
|
Less: Inter segment revenue |
54.00 |
87.00 |
|
Revenue from operations |
14,83,024.00 |
39,11,564.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Commercial Vehicle |
1,23,428.00 |
2,85,496.00 |
| 2 |
Financial Services |
21,558.00 |
60,699.00 |
|
Total Profit before tax |
1,44,986.00 |
3,46,195.00 |
|
i. Finance cost |
10,977.00 |
31,277.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
14,050.00 |
(6,583.00) |
|
Profit before tax |
1,19,959.00 |
3,21,501.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Commercial Vehicle |
25,17,168.00 |
25,17,168.00 |
| 2 |
Financial Services |
68,43,029.00 |
68,43,029.00 |
|
Total Segment Asset |
93,60,197.00 |
93,60,197.00 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
93,60,197.00 |
93,60,197.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Commercial Vehicle |
18,39,519.00 |
18,39,519.00 |
| 2 |
Financial Services |
58,02,222.00 |
58,02,222.00 |
|
Total Segment Liabilities |
76,41,741.00 |
76,41,741.00 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
76,41,741.00 |
76,41,741.00 |
|
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 |
Items that will not be reclassified to Profit or Loss |
92.00 |
(9,564.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
92.00 |
(9,564.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
23.00 |
(2,407.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Items that will be reclassified to Profit or Loss |
38,023.00 |
1,34,304.00 |
|
Total Amount of items that will be reclassified to profit and loss |
38,023.00 |
1,34,304.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
9,680.00 |
33,508.00 |
| 5 |
Total Other comprehensive income |
28,412.00 |
93,639.00 |
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 |
Price Waterhouse & Co Chartered Accountants LLP |
Yes |
30-11-2026 |