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 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 The Company’s business activity comprise of only one sgement. 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
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The Company has not made any default on loans and debt securities.



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 2,428.70 6,695.89
Other income 240.30 583.39
Total income 2,669.00 7,279.28
2 Expenses
(a) Cost of materials consumed 1,601.23 4,376.22
(b) Purchases of stock-in-trade 126.26 378.31
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (105.74) (356.80)
(d) Employee benefit expense 151.21 451.34
(e) Finance costs 49.16 122.95
(f) Depreciation, depletion and amortisation expense 117.41 324.83
(f) Other Expenses
1 Other expenses 589.40 1,552.74
Total other expenses 589.40 1,552.74
Total expenses 2,528.93 6,849.59
3 Total profit before exceptional items and tax 140.07 429.69
4 Exceptional items 0.00 0.00
5 Total profit before tax 140.07 429.69
6 Tax expense
7 Current tax 37.63 117.23
8 Deferred tax (4.39) (21.91)
9 Total tax expenses 33.24 95.32
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 106.83 334.37
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 106.83 334.37
17 Other comprehensive income net of taxes (0.04) (0.94)
18 Total Comprehensive Income for the period 106.79 333.43
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 1,331.11 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 0.8 2.51
Diluted earnings (loss) per share from continuing operations 0.75 2.36
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 0.8 2.51
Diluted earnings (loss) per share from continuing and discontinued operations 0.75 2.36
24 Debt equity ratio 0.2300 0.2300
25 Debt service coverage ratio 0.1400 0.400
26 Interest service coverage ratio 4.6700 4.7200
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above financial results were reviewed by the Audit Committee were reviewed by the Audit Committee and thereafter approved and taken on record by the Board of Directors at their meeting hled 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 accounting practices and policies to the extent applicable. 3. Based on the guiding principles given in Ind AS-108 Operating Segments, the Company's business activity comprise of only one segment. Hence, no further information is required to be given in respect of segment. 4. During the nine months 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 subsidiary, joint venture, or associate company as of December 31, 2025. 5. Other income for the quarter ended ended December 31, 2025 includes sale of commission Rs. 234.42 lacs (Preceeding quarter ended September 30, 2025 Rs. 139.59 lacs and previous corrresponding quarter ended December 31, 2024 Rs. 133.14 lacs) and nine months ended December 31, 2025 Rs. 455.20 lacs (previous corresponding nine months ended December 31, 2024 Rs. 256.56 lacs). 6. No investor's complaints have been received during the quarter ended December 31, 2025. Hence, there were no investor's complaints pending as on December 31, 2025. 7. The Governmnet 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 Safety, Health and Working Conditions Code, 2020- consolidating the existing labour laws. The Company has evaluated the ptential impact of the aforesaid Labour Codes based on the information currently available. Based on such assessment, the managment is of the view that the implementation of these Labour Codes doe snot have anu material impact on the financial results of the Company for the period ended December 31, 2025. The Government of India is in the process of notifying the relevant rules undere the new Labour codes. The Company 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 quarter ended December 31, 2025 and December 31, 2024 are the balancing figures between the nine months and the published year to date figures for the half year ended September 30 of respective financial year.



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 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
5 Total Other comprehensive income (0.04) (0.94)





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 11-02-2025
Amount Raised 4,927.22
Report filed for Quarter ended 31-12-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review The Company has earned interest of Rs. 1,12,06,312 excluding TDS on fixed deposits
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 To Invest in a Greenfield Plastic Waste recycling project to be set up either within the Company or through investment in shares of any other Company undertaking the project No 3,977.22 0.00 3,977.22 0.00
2 Long-Term Working Capital requirements No 800.00 0.00 462.06 0.00
3 General corporate purpose No 600.00 0.00 600.00 0.00


Signatory Details

Name of signatory Ghanshyam Singh
Designation of person Chief Financial Officer
Place Ghaziabad
Date 14-02-2026