| Scrip Code | 532811 |
|---|---|
| NSE Symbol | AHLUCONT |
| MSEI Symbol | NOTLISTED |
| ISIN | INE758C01029 |
| Name of company | Ahluwalia Contracts (India) 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 | 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 | 14-02-2026 16:00:00 |
| End date and time of board meeting | 14-02-2026 17:30:00 |
| 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 |
| 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 | 1,06,072.04 | 3,24,289.94 | |
| Other income | 1,520.91 | 4,605.81 | |
| Total income | 1,07,592.95 | 3,28,895.75 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 39,877.94 | 1,30,220.82 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 |
| (d) | Employee benefit expense | 11,579.31 | 32,766.44 |
| (e) | Finance costs | 1,137.08 | 3,818.06 |
| (f) | Depreciation, depletion and amortisation expense | 2,615.17 | 6,919.76 |
| (f) | Other Expenses | ||
| 1 | Construction Expenses | 7,226.78 | 22,111.29 |
| 2 | Sub-Contracts Work | 35,384.78 | 1,01,155.10 |
| 3 | Other Expenses | 2,392.65 | 6,929.51 |
| Total other expenses | 45,004.21 | 1,30,195.90 | |
| Total expenses | 1,00,213.71 | 3,03,920.98 | |
| 3 | Total profit before exceptional items and tax | 7,379.24 | 24,974.77 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 7,379.24 | 24,974.77 |
| 6 | Tax expense | ||
| 7 | Current tax | 1,712.59 | 6,612.09 |
| 8 | Deferred tax | 258.23 | (73.77) |
| 9 | Total tax expenses | 1,970.82 | 6,538.32 |
| 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 | 5,408.42 | 18,436.45 |
| 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 | (1.94) | (52.23) |
| 16 | Total profit (loss) for period | 5,406.48 | 18,384.22 |
| 17 | Other comprehensive income net of taxes | 11.59 | 0.10 |
| 18 | Total Comprehensive Income for the period | 5,418.07 | 18,384.32 |
| 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 | 1,339.75 | 1,330.75 | |
| Face value of equity share capital | 2 | 2 | |
| 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 | 8.07 | 27.44 | |
| Diluted earnings (loss) per share from continuing operations | 8.07 | 27.44 | |
| 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 | 8.07 | 27.44 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 8.07 | 27.44 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The above Consolidated financial results of the Group were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on February 14, 2026. 2. The Consolidated financial results of the Group include the results of Ahluwalia Contracts (India) Limited (hereinafter referred to as “the Company”) and its 5 subsidiaries and Joint Venture. The Company together with its subsidiaries is herein referred to as the Group. 3. Based on the management approach as defined in Ind AS 108 Operating Segments the Chief Operating Decision Maker evaluates the Group's performance and allocates resources based on an analysis of various performance indicators by business segments and segment information is presented accordingly. 4. These Consolidated Financial Results of the Group have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 (as amended) as specified in section 133 of the companies Act, 2013. The same have also been subjected to limited review by the Statutory Auditors who have expressed an unmodified conclusion on these results. 5. The Government of India, vide notification dated November 21, 2025, has notified the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the “Labour Codes”), which consolidate and replace existing multiple labour legislations. In accordance with Ind AS 19 – Employee Benefits, changes to employee benefit plans resulting from the new labour codes are treated as plan amendments, requiring immediate recognition of past service cost as expense in the statement of profit and loss. This approach is consistent with the guidance issued by the Institute of Chartered Accountants of India. The implementation of the Labour Codes has resulted in an increase of Rs.131.96 lakhs in the provision for gratuity, which has been recognized as an employee benefit expense in the financial results for the quarter and nine months ended 31st December, 2025. The Company continues to monitor developments on the rules to be notified by regulatory authorities, including clarifications/additional guidance from authorities and will continue to assess the accounting implications basis such developments/guidance. 6. The Board of Directors has considered and approved in board meeting held on 14th Feb,2026 scheme of amalgamation of Dipesh Mining Pvt. Ltd., Jiwanjyoti Traders Pvt. Ltd, Paramount Dealcomm Pvt. Ltd., Premsagar Merchants Pvt. Ltd and Splendor Distributors Pvt. Ltd with Ahluwalia Contracts (India) Ltd, on a going concern basis. All the transferor companies are wholly owned subsidiaries of the transferee company and are engaged in real estate activities and earning rental income therefrom. No equity shares or other securities shall be issued or alloted by the transferee company pursuant to the scheme. 7. Previous period figures have been regrouped/rearranged wherever necessary to make them comparable with current period. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | Contract Work | 1,05,891.53 | 3,23,811.27 | ||||
| 2 | Investment Property | 0.0018051 | 0.0047867 | ||||
| 3 | Others | 0.00 | 0.00 | ||||
| 4 | Unallocated | 0.00 | 0.00 | ||||
| Total Segment Revenue | 1,06,072.04 | 3,24,289.94 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 1,06,072.04 | 3,24,289.94 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Contract Work | 7,533.36 | 25,941.06 | ||||
| 2 | Investment Property | 37.25 | 11.39 | ||||
| 3 | Others | 0.00 | 0.00 | ||||
| 4 | Unallocated | 0.00 | 0.00 | ||||
| Total Profit before tax | 7,570.61 | 25,952.45 | |||||
| i. Finance cost | 1,137.08 | 3,818.06 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (945.71) | (2,840.38) | |||||
| Profit before tax | 7,379.24 | 24,974.77 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Contract Work | 2,96,908.36 | 2,96,908.36 | ||||
| 2 | Investment Property | 9,138.53 | 9,138.53 | ||||
| 3 | Others | 3,559.48 | 3,559.48 | ||||
| 4 | Unallocated | 90,918.58 | 90,918.58 | ||||
| Total Segment Asset | 4,00,524.95 | 4,00,524.95 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 4,00,524.95 | 4,00,524.95 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Contract Work | 1,94,296.78 | 1,94,296.78 | ||||
| 2 | Investment Property | 6,353.22 | 6,353.22 | ||||
| 3 | Others | 0.00 | 0.00 | ||||
| 4 | Unallocated | 2,093.22 | 2,093.22 | ||||
| Total Segment Liabilities | 2,02,743.22 | 2,02,743.22 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 2,02,743.22 | 2,02,743.22 | |||||
| Disclosure of notes on segments | |||||||
| 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 | (11.59) | (0.10) |
| 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 | 11.59 | 0.10 |