Integrated Filing — IndAS
General information about company
| Scrip Code |
543458 |
| NSE Symbol |
AWL |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE699H01024 |
| Name of company |
AWL AGRI BUSINESS 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 |
28-04-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
21-04-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Fourth quarter |
| Nature of report standalone or consolidated |
Consolidated |
| Whether results are audited or unaudited for the quarter ended |
Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended |
Audited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
28-04-2026 14:00:00 |
| End date and time of board meeting |
28-04-2026 15:35:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
21,46,478.00 |
74,73,067.00 |
|
Other income |
15,852.00 |
41,780.00 |
|
Total income |
21,62,330.00 |
75,14,847.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
18,40,669.00 |
64,18,548.00 |
| (b) |
Purchases of stock-in-trade |
72,531.00 |
2,98,862.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
9,716.00 |
(26,626.00) |
| (d) |
Employee benefit expense |
21,493.00 |
67,602.00 |
| (e) |
Finance costs |
17,428.00 |
70,691.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
12,789.00 |
44,883.00 |
| (f) |
Other Expenses |
| 1 |
Freight and Forwarding Expenses |
51,805.00 |
1,89,623.00 |
| 2 |
Power and Fuel |
17,156.00 |
65,265.00 |
| 3 |
Consumption of Chemicals, Stores, Spares and Consumables |
13,533.00 |
52,205.00 |
| 4 |
Advertisement and Sales Promotion Expenses |
19,473.00 |
44,005.00 |
| 5 |
Contract Labour Charges |
9,494.00 |
35,734.00 |
| 6 |
Sales Distribution Network Expenses (Refer note 53) |
4,915.00 |
16,696.00 |
| 7 |
Foreign exchange loss (Net) |
9,672.00 |
15,456.00 |
| 8 |
Job Work Charges |
2,895.00 |
11,975.00 |
| 9 |
Contractual Administrative Manpower and Security Service Charges |
2,818.00 |
10,205.00 |
| 10 |
Others |
17,934.00 |
60,436.00 |
|
Total other expenses |
1,49,695.00 |
5,01,600.00 |
|
Total expenses |
21,24,321.00 |
73,75,560.00 |
| 3 |
Total profit before exceptional items and tax |
38,009.00 |
1,39,287.00 |
| 4 |
Exceptional items |
0.00 |
(2,583.00) |
| 5 |
Total profit before tax |
38,009.00 |
1,36,704.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
9,344.00 |
32,452.00 |
| 8 |
Deferred tax |
1,736.00 |
5,208.00 |
| 9 |
Total tax expenses |
11,080.00 |
37,660.00 |
| 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 |
26,929.00 |
99,044.00 |
| 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 |
2,377.00 |
5,445.00 |
| 16 |
Total profit (loss) for period |
29,306.00 |
1,04,489.00 |
| 17 |
Other comprehensive income net of taxes |
(508.00) |
(1,632.00) |
| 18 |
Total Comprehensive Income for the period |
28,798.00 |
1,02,857.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
29,208.00 |
1,04,205.00 |
|
Total profit or loss, attributable to non-controlling interests |
98.00 |
284.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
28,700.00 |
1,02,573.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
98.00 |
284.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
12,933.00 |
12,933.00 |
|
Face value of equity share capital |
1 |
1 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
10,31,138.00 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
2.26 |
8.05 |
|
Diluted earnings (loss) per share from continuing operations |
2.26 |
8.05 |
| 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 |
2.26 |
8.05 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
2.26 |
8.05 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
31-03-2026 |
| Whether results are audited or unaudited |
Audited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
5,97,337.00 |
|
Capital work-in-progress |
44,283.00 |
|
Investment property |
|
|
Goodwill |
32,538.00 |
|
Other intangible assets |
84,387.00 |
|
Intangible assets under development |
|
|
Biological assets other than bearer plants |
|
|
Investments accounted for using equity method |
42,809.00 |
|
Non-current financial assets |
|
|
Non-current investments |
13.00 |
|
Trade receivables, non-current |
|
|
Loans, non-current |
3,133.00 |
|
Other non-current financial assets |
|
| 1 |
Other Financial Assets |
7,790.00 |
|
Total of other non-current financial assets |
7,790.00 |
|
Total non-current financial assets |
10,936.00 |
|
Deferred tax assets (net) |
2,306.00 |
|
Other non-current assets |
|
| 1 |
Income Tax Asset (Net) |
328.00 |
| 2 |
Other Non Current Assets |
93,061.00 |
|
Total of other non-current assets |
93,389.00 |
|
Total non-current assets |
9,07,985.00 |
| 2 |
Current assets |
|
|
Inventories |
8,19,072.00 |
|
Current financial asset |
|
|
Current investments |
65,328.00 |
|
Trade receivables, current |
2,62,432.00 |
|
Cash and cash equivalents |
1,67,701.00 |
|
Bank balance other than cash and cash equivalents |
4,230.00 |
|
Loans, current |
346.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
1,70,655.00 |
|
Total current financial assets |
6,70,692.00 |
|
Current tax assets (net) |
|
|
Other current assets |
|
| 1 |
Other Current Assets |
75,804.00 |
|
Total of other current assets |
75,804.00 |
|
Total current assets |
15,65,568.00 |
| 3 |
Non-current assets classified as held for sale |
2,309.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
24,75,862.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
12,934.00 |
|
Other equity |
10,31,138.00 |
|
Total equity attributable to owners of parent |
10,44,072.00 |
|
Non controlling interest |
296.00 |
|
Total equity |
10,44,368.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
39,224.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
|
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
|
|
Total Trade payable |
|
|
Other non-current financial liabilities |
|
| 1 |
Lease Liabilities |
23,325.00 |
| 2 |
Other Financial Liabilities |
14,830.00 |
|
Total of other non-current financial liabilities |
38,155.00 |
|
Total non-current financial liabilities |
77,379.00 |
|
Provisions, non-current |
64,781.00 |
|
Deferred tax liabilities (net) |
46,504.00 |
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
1,88,664.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
42,593.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
36,768.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
2,90,132.00 |
|
Total Trade payable |
3,26,900.00 |
|
Other current financial liabilities |
|
| 1 |
Trade Credits from Banks and Others |
7,01,325.00 |
| 2 |
Lease Liabilities |
5,785.00 |
| 3 |
Other Financial Liabilities |
1,01,868.00 |
|
Total of other current financial liabilities |
8,08,978.00 |
|
Total current financial liabilities |
11,78,471.00 |
|
Other current liabilities |
58,824.00 |
| 1 |
Other Current Liabilities |
58,824.00 |
|
Total of other current liabilities |
58,824.00 |
|
Provisions, current |
2,291.00 |
|
Current tax liabilities (Net) |
3,244.00 |
|
Deferred government grants, Current |
|
|
Total current liabilities |
12,42,830.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
|
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
|
|
Total liabilities |
14,31,494.00 |
|
Total equity and liabilites |
24,75,862.00 |
|
Disclosure of notes on assets and liabilities |
|
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 |
01-01-2026 |
01-04-2025 |
| Date of end of reporting
period |
31-03-2026 |
31-03-2026 |
| Whether results are audited
or unaudited |
Audited |
Audited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Edible Oil |
17,51,980.00 |
59,78,747.00 |
| 2 |
Food & FMCG |
1,73,051.00 |
6,47,325.00 |
| 3 |
Industry Essentials |
2,21,447.00 |
8,46,995.00 |
|
Total Segment Revenue |
21,46,478.00 |
74,73,067.00 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
21,46,478.00 |
74,73,067.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Edible Oil |
35,706.00 |
1,06,347.00 |
| 2 |
Food & FMCG |
3,538.00 |
21,176.00 |
| 3 |
Industry Essentials |
4,930.00 |
35,181.00 |
|
Total Profit before tax |
44,174.00 |
1,62,704.00 |
|
i. Finance cost |
1,237.00 |
3,702.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
4,928.00 |
22,298.00 |
|
Profit before tax |
38,009.00 |
1,36,704.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Edible Oil |
14,27,667.00 |
14,27,667.00 |
| 2 |
Food & FMCG |
3,84,123.00 |
3,84,123.00 |
| 3 |
Industry Essentials |
3,05,938.00 |
3,05,938.00 |
|
Total Segment Asset |
21,17,728.00 |
21,17,728.00 |
|
Un-allocable Assets |
3,58,134.00 |
3,58,134.00 |
|
Net Segment Asset |
24,75,862.00 |
24,75,862.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Edible Oil |
11,30,338.00 |
11,30,338.00 |
| 2 |
Food & FMCG |
81,391.00 |
81,391.00 |
| 3 |
Industry Essentials |
1,09,848.00 |
1,09,848.00 |
|
Total Segment Liabilities |
13,21,577.00 |
13,21,577.00 |
|
Un-allocable Liabilities |
1,09,917.00 |
1,09,917.00 |
|
Net Segment Liabilities |
14,31,494.00 |
14,31,494.00 |
|
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
Audited |
| 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 |
Re-measurement (loss) on defined benefit plans |
147.00 |
80.00 |
| 2 |
Share in Other Comprehensive Income of Associate and Joint Ventures (Net of Tax) |
9.00 |
9.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
156.00 |
89.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
15.00 |
27.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange difference gain / (loss) on translation of financial statements of foreign operations |
(649.00) |
(1,694.00) |
|
Total Amount of items that will be reclassified to profit and loss |
(649.00) |
(1,694.00) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(508.00) |
(1,632.00) |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
1,36,704.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
56,697.00 |
|
Adjustments for decrease (increase) in inventories |
57,599.00 |
|
Adjustments for decrease (increase) in trade receivables, current |
(17,911.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
665.00 |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
(2,906.00) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
1,19,782.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
27,946.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
44,883.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
8,058.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
(11,036.00) |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
30,627.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
12,331.00 |
|
Adjustments for share-based payments |
2,615.00 |
|
Adjustments for fair value losses (gains) |
(13,260.00) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
0.00 |
|
Other adjustments to reconcile profit (loss) |
498.00 |
|
Other adjustments for non-cash items |
55.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
2,91,981.00 |
|
Net cash flows from (used in)
operations |
4,28,685.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
35,851.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
3,92,834.00 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
41,498.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
0.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
906.00 |
|
Purchase of property, plant and equipment |
83,337.00 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
0.00 |
|
Interest received |
12,338.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
4,967.00 |
|
Net cash flows from (used in)
investing activities |
(1,06,624.00) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
0.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
25,129.00 |
|
Repayments of borrowings |
1,26,018.00 |
|
Payments of lease liabilities |
8,408.00 |
|
Dividends paid |
0.00 |
|
Interest paid |
55,031.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(3,497.00) |
|
Net cash flows from (used in)
financing activities |
(1,67,825.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
1,18,385.00 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
2,816.00 |
|
Net increase (decrease) in cash
and cash equivalents |
1,21,201.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
24,447.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
1,45,648.00 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| Whether results are audited or unaudited |
Audited |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
| Auditor's opinion |
|
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015:
The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified
opinion for the period on Standalone results |
Yes |
| Sr No. |
Audit firm's name |
Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI |
Certificate valid upto |
| 1 |
SRBC & CO. LLP |
Yes |
28-02-2029 |