Integrated Filing — IndAS



General information about company

Scrip Code 540923
NSE Symbol ASHOKAMET
MSEI Symbol NOTLISTED
ISIN INE760Y01011
Name of company ASHOKA METCAST 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 02-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-04-2026
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 02-05-2026   17:30:00
End date and time of board meeting 02-05-2026   18:00:00
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 1,034.69 2,770.25
Other income 277.16 961.96
Total income 1,311.85 3,732.21
2 Expenses
(a) Cost of materials consumed 835.11 2,113.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (202.53) (507.94)
(d) Employee benefit expense 31.68 124.89
(e) Finance costs 31.82 141.63
(f) Depreciation, depletion and amortisation expense 39.63 84.22
(f) Other Expenses
1 Other Expenses 129.30 392.59
Total other expenses 129.30 392.59
Total expenses 865.01 2,348.39
3 Total profit before exceptional items and tax 446.84 1,383.82
4 Exceptional items 0.00 0.00
5 Total profit before tax 446.84 1,383.82
6 Tax expense
7 Current tax 229.11 326.70
8 Deferred tax (4.55) (22.85)
9 Total tax expenses 224.56 303.85
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 222.28 1,079.97
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 222.28 1,079.97
17 Other comprehensive income net of taxes 433.23 433.23
18 Total Comprehensive Income for the period 655.51 1,513.20
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 2,499.60 2,499.60
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 9,697.52
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.62 6.05
Diluted earnings (loss) per share from continuing operations 2.62 6.05
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 2.62 6.05
Diluted earnings (loss) per share from continuing and discontinued operations 2.62 6.05
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
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 have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on May 02, 2026. The Statutory Auditors have expressed an unmodified audit opinion on the above consolidated financial results for the quarter and year ended March 31, 2026. 2) The consolidated financial results have been prepared in acccordance with Ind AS as prescribed under Section 133 of the Companies Act, 2013 read with the relevant Rules issued there under and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 3) Previous Year/Period figures are regrouped and rearranged, whenever found necessary.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 1,616.11
Capital work-in-progress 573.01
Investment property
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1,034.56
Trade receivables, non-current
Loans, non-current 4,322.01
Other non-current financial assets
1 Other Non-current Assets 444.72
Total of other non-current financial assets 444.72
Total non-current financial assets 5,801.29
Deferred tax assets (net) 2.71
Other non-current assets
Total of other non-current assets
Total non-current assets 7,993.12
2 Current assets
Inventories 5,098.29
Current financial asset
Current investments 0.00
Trade receivables, current 2,763.54
Cash and cash equivalents 178.76
Bank balance other than cash and cash equivalents 0.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 4,804.42
Total current financial assets 7,746.72
Current tax assets (net)
Other current assets
Total of other current assets
Total current assets 12,845.01
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 20,838.13
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,499.60
Other equity 9,697.52
Total equity attributable to owners of parent 12,197.12
Non controlling interest 1,179.19
Total equity 13,376.31
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 4,293.99
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
Total of other non-current financial liabilities
Total non-current financial liabilities 4,293.99
Provisions, non-current 0.00
Deferred tax liabilities (net) 47.02
Deferred government grants, Non-current
Other non-current liabilities
1 Other non-current liabilities 82.07
Total of other non-current liabilities 82.07
Total non-current liabilities 4,423.08
Current liabilities
Current financial liabilities
Borrowings, current 1,478.85
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 681.06
Total Trade payable 681.06
Other current financial liabilities
1 Other current financial liabilities 551.53
Total of other current financial liabilities 551.53
Total current financial liabilities 2,711.44
Other current liabilities
Total of other current liabilities
Provisions, current 327.30
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 3,038.74
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 7,461.82
Total equity and liabilites 20,838.13
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 Steel Trading 1,034.69 2,716.74
2 Trading of Goods 0.00 0.0005351
3 Others 0.00 0.00
Total Segment Revenue 1,034.69 2,770.25
Less: Inter segment revenue
Revenue from operations 1,034.69 2,770.25
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Steel Trading 402.12 1,157.13
2 Trading of Goods 0.00 8.07
3 Others 277.16 961.96
Total Profit before tax 679.28 2,127.16
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income 232.43 743.33
Profit before tax 446.85 1,383.83
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Steel Trading 15,589.30 15,589.30
2 Trading of Goods 1.83 1.83
3 Others 0.00 0.00
Total Segment Asset 15,591.13 15,591.13
Un-allocable Assets 6,666.90 6,666.90
Net Segment Asset 22,258.03 22,258.03
4 Segment Liabilities
Segment Liabilities
1 Steel Trading 6,877.37 6,877.37
2 Trading of Goods 0.00 0.00
3 Others 0.00 0.00
Total Segment Liabilities 6,877.37 6,877.37
Un-allocable Liabilities 3,183.54 3,183.54
Net Segment Liabilities 10,060.91 10,060.91
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
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
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 (433.23) (433.23)
5 Total Other comprehensive income 433.23 433.23



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 1,383.82
Adjustments for reconcile profit (loss)
Adjustments for finance costs 141.63
Adjustments for decrease (increase) in inventories (1,109.52)
Adjustments for decrease (increase) in trade receivables, current (150.49)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,617.54)
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 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 177.70
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 380.58
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 62.19
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 250.10
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 851.21
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
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) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (2,716.56)
Net cash flows from (used in) operations (1,332.74)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 326.70
Other inflows (outflows) of cash (59.04)
Net cash flows from (used in) operating activities (1,718.48)
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 0.00
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 0.00
Purchase of property, plant and equipment 0.00
Proceeds from sales of investment property 81.07
Purchase of investment property 1,026.05
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 1,091.56
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 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities 146.58
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 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 141.63
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 1,812.38
Net cash flows from (used in) financing activities 1,670.75
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 98.85
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 98.85
Cash and cash equivalents cash flow statement at beginning of period 79.91
Cash and cash equivalents cash flow statement at end of period 178.76





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 GMCA & Co Yes 31-05-2026