Integrated Filing — IndAS



General information about company

Scrip Code 543512
NSE Symbol AVROIND
MSEI Symbol NOTLISTED
ISIN INE652Z01017
Name of company AVRO 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 10-02-2026
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 Single segment
Description of single segment The Company's business activity comprise of only one segment. Hence, no further information is required to be given in respect of segment.
Start date and time of board meeting 14-02-2026   18:00:00
End date and time of board meeting 14-02-2026   19:46:00
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 2,491.16 6,748.18
Other income 294.22 644.59
Total income 2,785.38 7,392.77
2 Expenses
(a) Cost of materials consumed 1,644.02 4,408.62
(b) Purchases of stock-in-trade 181.71 433.76
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (168.21) (419.27)
(d) Employee benefit expense 166.85 467.43
(e) Finance costs 49.15 123.02
(f) Depreciation, depletion and amortisation expense 119.84 327.26
(f) Other Expenses
1 Other expenses 613.65 1,585.97
Total other expenses 613.65 1,585.97
Total expenses 2,607.01 6,926.79
3 Total profit before exceptional items and tax 178.37 465.98
4 Exceptional items 0.00 0.00
5 Total profit before tax 178.37 465.98
6 Tax expense
7 Current tax 46.44 126.04
8 Deferred tax (3.64) (21.66)
9 Total tax expenses 42.80 104.38
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 135.57 361.60
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 135.57 361.60
17 Other comprehensive income net of taxes (0.04) (0.94)
18 Total Comprehensive Income for the period 135.53 360.66
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
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 0.00 0.00
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 1,331.11 1,331.11
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 1.02 2.72
Diluted earnings (loss) per share from continuing operations 0.95 2.55
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 1.02 2.72
Diluted earnings (loss) per share from continuing and discontinued operations 0.95 2.55
24 Debt equity ratio 0.2300 0.2300
25 Debt service coverage ratio 0.1600 0.4200
26 Interest service coverage ratio 5.6700 5.0400
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above consolidated financial results were reviewed by the Audit Committee and thereafter approved and taken on record by the Board of Directors at their meeting held on February 14, 2026. The Statutory Auditors of the Company have conducted limited review on these results. 2. The financial results have been prepared in accordance with the Indian Accounting Standards (Ind As) as notified under Section 133 of the Companies Act, 2013 read with relevant rules thereafter and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) and other recognised acccounting practices and policies to the extent applicable. 3. Based on the guiding principles givem in Ind AS-108 Operating Segments, the Company and its subsidiary's business activity comprise of only one sgement. Hence, no further segment is required to be given in respect of segment. 4. During the year to date ended December 31, 2025, the Company incorporated a wholly-owned subsidiary named AVRO Recycling Limited on May 14, 2025. Apart from the aforesaid subsidiary, the Company did not have any other subsidiary, joint venture, or associate company as of December 31, 2025. 5. Other income for the three months ended December 31, 2025 includes sales commission Rs. 234.42 lacs (Preceeding three months ended September 30, 2025 Rs. 139.59 lacs) and year to date ended December 31, 2025 Rs. 455.20 lacs. 6. The Consolidated financial reuslts for the year to date ended December 31, 2025 are being presented for the first time due to which no comparitive figures for the previous corresponding periods have been presented. 7. The Government of India notified on November 21, 2025, the four labour codes-namely the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safgety, Health and Working Conditions Code, 2020-consolidating the existing labour laws. The Group has evaluated the potential impact of the aforesaid labour Codes based on the informatiopn currently available. Based on scuh assessment, the management is of the view that the implementation of these Labour Codes doe s not have any material impact on the financial results of the Group for the period ended December 31, 2025. The Government of India is in the process of notifying the relevant rules under the new Labour Codes. The group will continue to monitor developments in this regard and shall evaluate and account for the impact, if any, as and when the rules are notified and become effective. 8. Figures for the three months ended December 31, 2025 is the balancing figures between the year to date ended December 31, 2025 and the published year to date figures for the half year ended September 30, 2025. 9. The subsidiary company was incorporated on May 14, 2025 and has been consolidated from that date. Accordingly, the consolidated financial results for the year to date ended December 31, 2025 include the financial results of the subsidiary for the period from May 14, 2025 to December 31, 2025.



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)
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of the net defined benefit liability/asset (0.06) (1.26)
Total Amount of items that will not be reclassified to profit and loss (0.06) (1.26)
2 Income tax relating to items that will not be reclassified to profit or loss (0.02) (0.32)
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 0.00 0.00
5 Total Other comprehensive income (0.04) (0.94)