Integrated Filing — IndAS



General information about company

Scrip Code 532935
NSE Symbol ARIES
MSEI Symbol NOTLISTED
ISIN INE298I01015
Name of company ARIES AGRO 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 13-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-02-2026
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 Standalone
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 Single segment
Description of single segment MICRONUTRIENT FERTILIZERS
Start date and time of board meeting 13-02-2026   13:50:00
End date and time of board meeting 13-02-2026   15:45:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 Standalone Standalone
1 Income
Revenue from operations 18,905.09 53,105.09
Other income 244.40 981.42
Total income 19,149.49 54,086.51
2 Expenses
(a) Cost of materials consumed 8,012.43 19,145.11
(b) Purchases of stock-in-trade 2,586.52 8,828.77
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (928.69) (710.16)
(d) Employee benefit expense 1,952.05 5,444.03
(e) Finance costs 164.25 1,359.28
(f) Depreciation, depletion and amortisation expense 253.43 706.28
(f) Other Expenses
1 Manufacturing Expenses 1,176.05 3,224.40
2 Selling & Distribution Expenses 3,641.15 8,995.86
3 Administration & Other Expenses 372.84 1,343.37
Total other expenses 5,190.04 13,563.63
Total expenses 17,230.03 48,336.94
3 Total profit before exceptional items and tax 1,919.46 5,749.57
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,919.46 5,749.57
6 Tax expense
7 Current tax 500.00 1,564.50
8 Deferred tax (9.61) 0.02
9 Total tax expenses 490.39 1,564.52
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 1,429.07 4,185.05
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 1,429.07 4,185.05
17 Other comprehensive income net of taxes (34.66) 13.94
18 Total Comprehensive Income for the period 1,394.41 4,198.99
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 1,300.43 1,300.43
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 10.99 32.18
Diluted earnings (loss) per share from continuing operations 10.99 32.18
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 10.99 32.18
Diluted earnings (loss) per share from continuing and discontinued operations 10.99 32.18
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 results have been prepared in accordance with the Indian Accounting Standards (Ind AS) notified under the Companies (Ind AS) Rules, 2015 and subsequent amendments. 2. As the Company's business activity falls within a single primary business segment, the disclosure requirements of Accounting Standard (Ind AS-108) Operating Segments , are not applicable. 3. Since the Company's business relates to Micronutrient Fertilizers, Plant Nutrient Solutions etc. the same is impacted by cropping pattern, seasonality and erratic weather conditions across the Globe in general and India in particular. Accordingly, quarterly figures are not representative of the full year's performance. 4. The above Financial Results were reviewed and recommended by the Audit Committee and there upon approved by the Board of Directors at their respective meetings held on 13th February, 2026. 5. The Statutory Auditors have carried out a Limited Review of the Results for the Quarter and Nine Months ended 31st December, 2025. 6. The Un-Audited Standalone / Consolidated financial results are for the Quarter and Nine Months ended 31st December, 2025. 7. The Consolidated Audited Financial Results have been prepared in accordance with Ind AS 110 Consolidated Financial Statements. 8. It is hereby confirmed that as on 31st December, 2025 the Company has three(3) Subsidiaries, of which 2(two) are Wholly Owned Subsidiaries namely; 1) Mirabelle Agro Manufacturing Private Limited and 2) Aries Agro Equipments Private Limited. and 1(one) is a Subsidiary, Golden Harvest Middle East, FZC. The Company also has an Associate Company, namely, Amarak Chemicals, FZC, by virtue of being an Associate of Golden Harvest Middle East FZC. The Consolidated Financial Results reflect the results of these 3(three) Subsidiaries and 1(one) Associate.. 9. Previous Period's / Year's figures have been re-grouped / re-arranged wherever necessary to correspond with the Current Period's figures 10. The Government of India notified Four Labour Codes(New Labour Codes) effective 21st November, 2025. The Ministry of Labour & Employment has also issued draft Central Rules and FAQs to help assess the Financial Impact of these changes. The Company is in process of identifying the Impact based on Actuarial Valuation, best Estimates and consistent with the guindance provided by the Institute of Chartered Accountants of India. The Company shall provide update on the same in the Financial Results for the Financial Year ending on 31st March, 2026. 11. The above results will be made available at the Company's Website at www.ariesagro.com on or after 14th February. 2026.



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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Change in Revaluation Surplus 0.00 0.00
2 Remeasurements of Defined Benefit Plans (38.14) 16.03
3 Equity Instruments through OCI 0.00 0.00
Total Amount of items that will not be reclassified to profit and loss (38.14) 16.03
2 Income tax relating to items that will not be reclassified to profit or loss (3.48) 2.09
3 Amount of items that will be reclassified to profit and loss
1 Exchange Differences in translating the Financial Statements of Foreign Operation 0.00 0.00
2 Debt Instruments through OCI 0.00 0.00
3 The effective portion of gains and loss on hedging instruments in a cash flow hedge 0.00 0.00
Total Amount of items that will be reclassified to profit and loss 0.00 0.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (34.66) 13.94