| Scrip Code | 524208 |
|---|---|
| NSE Symbol | AARTIIND |
| MSEI Symbol | NOTLISTED |
| ISIN | INE769A01020 |
| Name of company | Aarti Industries 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 | 04-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 20-04-2026 |
| 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 | Single segment |
| Description of single segment | Specialty Chemicals |
| Start date and time of board meeting | 04-05-2026 14:00:00 |
| End date and time of board meeting | 04-05-2026 17:00:00 |
| 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 |
| 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 | 2,20,570.00 | 8,28,610.00 | |
| Other income | (83.00) | 487.00 | |
| Total income | 2,20,487.00 | 8,29,097.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1,49,452.00 | 5,25,650.00 |
| (b) | Purchases of stock-in-trade | 23,519.00 | 60,040.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (40,871.00) | (50,780.00) |
| (d) | Employee benefit expense | 10,256.00 | 42,214.00 |
| (e) | Finance costs | 11,232.00 | 33,993.00 |
| (f) | Depreciation, depletion and amortisation expense | 11,852.00 | 47,414.00 |
| (f) | Other Expenses | ||
| 1 | Foreign Exchange (Gain)/loss | (636.00) | (1,627.00) |
| 2 | Other expenses | 44,569.00 | 1,36,356.00 |
| Total other expenses | 43,933.00 | 1,34,729.00 | |
| Total expenses | 2,09,373.00 | 7,93,260.00 | |
| 3 | Total profit before exceptional items and tax | 11,114.00 | 35,837.00 |
| 4 | Exceptional items | 0.00 | 647.00 |
| 5 | Total profit before tax | 11,114.00 | 36,484.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 127.00 | (33.00) |
| 8 | Deferred tax | (2,750.00) | (5,401.00) |
| 9 | Total tax expenses | (2,623.00) | (5,434.00) |
| 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 | 13,737.00 | 41,918.00 |
| 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 | (8.00) | (12.00) |
| 16 | Total profit (loss) for period | 13,729.00 | 41,906.00 |
| 17 | Other comprehensive income net of taxes | (2,774.00) | (4,234.00) |
| 18 | Total Comprehensive Income for the period | 10,955.00 | 37,672.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 13,729.00 | 41,906.00 | |
| 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 | (2,774.00) | (4,234.00) | |
| 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 | 18,126.00 | 18,126.00 | |
| Face value of equity share capital | 5 | 5 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 5,77,387.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 3.79 | 11.56 | |
| Diluted earnings (loss) per share from continuing operations | 3.78 | 11.55 | |
| 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 | 3.79 | 11.56 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 3.78 | 11.55 | |
| 24 | Debt equity ratio | 0.7200 | 0.7200 |
| 25 | Debt service coverage ratio | 1.5400 | 1.4600 |
| 26 | Interest service coverage ratio | 2.0200 | 2.1100 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | For Notes, kindly refer the Audited Financial Results made available on the Company's website www.aarti-industries.com and the website of BSE Limited www.bseindia.com and the National Stock Exchange of India Limited www.nseindia.com. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 6,26,489.00 | |
| Capital work-in-progress | 2,02,952.00 | |
| Investment property | 3,747.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 9,673.00 | |
| Intangible assets under development | 15,748.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 13,234.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 1,045.00 | |
| Other non-current financial assets | ||
| Total of other non-current financial assets | ||
| Total non-current financial assets | 14,279.00 | |
| Deferred tax assets (net) | 30,441.00 | |
| Other non-current assets | ||
| 1 | Other Non-Current Assets | 7,961.00 |
| Total of other non-current assets | 7,961.00 | |
| Total non-current assets | 9,11,290.00 | |
| 2 | Current assets | |
| Inventories | 1,73,217.00 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 1,40,290.00 | |
| Cash and cash equivalents | 58,273.00 | |
| Bank balance other than cash and cash equivalents | 2,574.00 | |
| Loans, current | 482.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 5,794.00 | |
| Total current financial assets | 2,07,413.00 | |
| Current tax assets (net) | 1,328.00 | |
| Other current assets | ||
| 1 | Other Current Assets | 36,775.00 |
| Total of other current assets | 36,775.00 | |
| Total current assets | 4,18,733.00 | |
| 3 | Non-current assets classified as held for sale | 0.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 13,30,023.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 18,130.00 | |
| Other equity | 5,77,387.00 | |
| Total equity attributable to owners of parent | 5,95,517.00 | |
| Non controlling interest | 10.00 | |
| Total equity | 5,95,527.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 2,18,772.00 | |
| Trade payables, non-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 | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | ||
| 1 | Lease Liabilities | 3,398.00 |
| Total of other non-current financial liabilities | 3,398.00 | |
| Total non-current financial liabilities | 2,22,170.00 | |
| Provisions, non-current | 1,416.00 | |
| Deferred tax liabilities (net) | 0.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| 1 | Other Non Current Liabilities | 6,983.00 |
| Total of other non-current liabilities | 6,983.00 | |
| Total non-current liabilities | 2,30,569.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 2,73,328.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 5,715.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 1,78,348.00 | |
| Total Trade payable | 1,84,063.00 | |
| Other current financial liabilities | ||
| 1 | Lease Liabilities | 1,135.00 |
| 2 | Other Financial Liabilities | 37,001.00 |
| Total of other current financial liabilities | 38,136.00 | |
| Total current financial liabilities | 4,95,527.00 | |
| Other current liabilities | 6,931.00 | |
| 1 | Other Current Liabilities | 6,931.00 |
| Total of other current liabilities | 6,931.00 | |
| Provisions, current | 1,469.00 | |
| Current tax liabilities (Net) | 0.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 5,03,927.00 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 |
| Total liabilities | 7,34,496.00 | |
| Total equity and liabilites | 13,30,023.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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) | |||||||
| 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 | |||||||
| 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 | Change in fair value of equity instruments | (26.00) | (26.00) |
| Total Amount of items that will not be reclassified to profit and loss | (26.00) | (26.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Change in Foreign Currency Translation Reserve | (28.00) | (28.00) |
| 2 | Change in fair value of Foreign currency hedge | (2,720.00) | (4,180.00) |
| Total Amount of items that will be reclassified to profit and loss | (2,748.00) | (4,208.00) | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (2,774.00) | (4,234.00) |
| 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 | 36,484.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 33,993.00 | |||||
| Adjustments for decrease (increase) in inventories | (27,815.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (69,264.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 0.00 | |||||
| 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 | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 56,275.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 47,414.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| 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 | (1,961.00) | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | (389.00) | |||||
| Adjustments for share-based payments | 958.00 | |||||
| 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) | (839.00) | |||||
| Other adjustments for non-cash items | 2,154.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 41,304.00 | |||||
| Net cash flows from (used in) operations | 77,788.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | (292.00) | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 78,080.00 | |||||
| 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 | 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 | 2,028.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 6,400.00 | |||||
| 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 | 311.00 | |||||
| Purchase of property, plant and equipment | 1,12,428.00 | |||||
| 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 | 1,039.00 | |||||
| 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 | 383.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 6,991.00 | |||||
| Net cash flows from (used in) investing activities | (1,14,210.00) | |||||
| 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 | 1,25,074.00 | |||||
| Repayments of borrowings | 24,194.00 | |||||
| Payments of lease liabilities | 1,067.00 | |||||
| Dividends paid | 3,626.00 | |||||
| Interest paid | 21,727.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 4.00 | |||||
| Net cash flows from (used in) financing activities | 74,464.00 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 38,334.00 | |||||
| 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 | 38,334.00 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 19,939.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 58,273.00 | |||||
| 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 | Gokhale & Sathe | Yes | 28-02-2027 | ||
|---|---|---|---|---|---|