Integrated Filing — IndAS

General information about company

Scrip Code	531921
NSE Symbol	AGARIND
MSEI Symbol	NOTLISTED
ISIN	INE204E01012
Name of company	Agarwal Industrial Corporation 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	14-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-02-2026
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	14-02-2026 15:00:00
End date and time of board meeting	14-02-2026 17:20:00
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	40,843.91	1,24,684.48
	Other income	453.50	1,123.80
	Total income	41,297.41	1,25,808.28
2	Expenses
(a)	Cost of materials consumed	5,368.86	19,888.49
(b)	Purchases of stock-in-trade	19,875.38	67,736.64
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	4,276.22	4,653.79
(d)	Employee benefit expense	335.09	918.41
(e)	Finance costs	738.56	2,248.87
(f)	Depreciation, depletion and amortisation expense	1,314.00	3,867.49
(f)	Other Expenses
1	Other Expenses	8,924.86	23,009.97
	Total other expenses	8,924.86	23,009.97
	Total expenses	40,832.97	1,22,323.66
3	Total profit before exceptional items and tax	464.44	3,484.62
4	Exceptional items	0.00	0.00
5	Total profit before tax	464.44	3,484.62
6	Tax expense
7	Current tax	184.69	702.86
8	Deferred tax	0.00	0.00
9	Total tax expenses	184.69	702.86
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	279.75	2,781.76
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	279.75	2,781.76
17	Other comprehensive income net of taxes	280.63	1,210.98
18	Total Comprehensive Income for the period	560.38	3,992.74
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	279.76	1,198.99
	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	280.63	1,210.98
	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	1,495.78	1,495.78
	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	1.87	18.6
	Diluted earnings (loss) per share from continuing operations	1.87	18.6
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	1.87	18.6
	Diluted earnings (loss) per share from continuing and discontinued operations	1.87	18.6
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

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	a) Ancillary Infra (Bitumen & Allied products)	31,162.25	96,705.21
2	b) Petroleum vessels operation	7,690.21	21,372.80
3	c) Petroleum Products	1,010.34	3,233.03
4	d) Logistics	1,733.99	4,752.89
5	e) Wind Mill	0.0000586	0.0007407
6	f) Other (Unallocable)	0.002132	1,057.33
	Total Segment Revenue	41,815.85	1,27,195.33
	Less: Inter segment revenue	518.44	1,387.05
	Revenue from operations	41,297.41	1,25,808.28
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	a) Ancillary Infra (Bitumen & Allied products)	1,042.72	3,062.03
2	b) Petroleum vessels operation	182.86	2,200.71
3	c) Petroleum Products	7.52	20.36
4	d) Logistics	20.94	110.88
5	e) Wind Mill	(26.30)	(10.45)
6	f) Other (Unallocable)	2.90	10.38
	Total Profit before tax	1,230.64	5,393.91
	i. Finance cost	738.56	2,248.87
	ii. Other Unallocable Expenditure net off Unallocable income	27.64	(339.58)
	Profit before tax	464.44	3,484.62
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	a) Ancillary Infra (Bitumen & Allied products)	47,944.50	47,944.50
2	b) Petroleum vessels operation	70,326.46	70,326.46
3	c) Petroleum Products	500.59	500.59
4	d) Logistics	5,735.77	5,735.77
5	e) Wind Mill	300.38	300.38
6	f) Other (Unallocable)	7,219.81	7,219.81
	Total Segment Asset	1,32,027.51	1,32,027.51
	Un-allocable Assets	0.00	0.00
	Net Segment Asset	1,32,027.51	1,32,027.51
4	Segment Liabilities
	Segment Liabilities
1	a) Ancillary Infra (Bitumen & Allied products)	27,249.12	27,249.12
2	b) Petroleum vessels operation	36,347.54	36,347.54
3	c) Petroleum Products	121.26	121.26
4	d) Logistics	1,603.89	1,603.89
5	e) Wind Mill	4.59	4.59
6	f) Other (Unallocable)	492.50	492.50
	Total Segment Liabilities	65,818.90	65,818.90
	Un-allocable Liabilities	0.00	0.00
	Net Segment Liabilities	65,818.90	65,818.90
	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	0.00	0.00
3	Amount of items that will be reclassified to profit and loss
1	Foreign Currency Translation Reserve	280.63	1,210.98
	Total Amount of items that will be reclassified to profit and loss	280.63	1,210.98
4	Income tax relating to items that will be reclassified to profit or loss	0.00	0.00
5	Total Other comprehensive income	280.63	1,210.98