Integrated Filing — IndAS
General information about company
| Scrip Code |
500101 |
| NSE Symbol |
ARVIND |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE034A01011 |
| Name of company |
ARVIND 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 |
15-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
07-05-2026 |
| 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 |
15-05-2026 17:15:00 |
| End date and time of board meeting |
15-05-2026 18:20:00 |
| 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 |
2,55,309.00 |
9,30,319.00 |
|
Other income |
2,053.00 |
5,632.00 |
|
Total income |
2,57,362.00 |
9,35,951.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
1,11,677.00 |
4,29,506.00 |
| (b) |
Purchases of stock-in-trade |
5,370.00 |
19,494.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
8,240.00 |
454.00 |
| (d) |
Employee benefit expense |
30,805.00 |
1,20,251.00 |
| (e) |
Finance costs |
4,055.00 |
16,485.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
7,756.00 |
29,033.00 |
| (f) |
Other Expenses |
| 1 |
Project expenses |
2,824.00 |
11,729.00 |
| 2 |
Other expenses |
65,772.00 |
2,48,443.00 |
|
Total other expenses |
68,596.00 |
2,60,172.00 |
|
Total expenses |
2,36,499.00 |
8,75,395.00 |
| 3 |
Total profit before exceptional items and tax |
20,863.00 |
60,556.00 |
| 4 |
Exceptional items |
629.00 |
(1,727.00) |
| 5 |
Total profit before tax |
21,492.00 |
58,829.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
5,500.00 |
16,388.00 |
| 8 |
Deferred tax |
314.00 |
419.00 |
| 9 |
Total tax expenses |
5,814.00 |
16,807.00 |
| 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 |
15,678.00 |
42,022.00 |
| 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 |
778.00 |
675.00 |
| 16 |
Total profit (loss) for period |
16,456.00 |
42,697.00 |
| 17 |
Other comprehensive income net of taxes |
(4,540.00) |
(6,995.00) |
| 18 |
Total Comprehensive Income for the period |
11,916.00 |
35,702.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
15,971.00 |
41,394.00 |
|
Total profit or loss, attributable to non-controlling interests |
485.00 |
1,303.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
11,452.00 |
34,447.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
464.00 |
1,255.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
26,212.00 |
26,212.00 |
|
Face value of equity share capital |
10 |
10 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
3,78,207.00 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
6.1 |
15.8 |
|
Diluted earnings (loss) per share from continuing operations |
6.1 |
15.79 |
| 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 |
6.1 |
15.8 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
6.1 |
15.79 |
| 24 |
Debt equity ratio |
0.3600 |
0.3600 |
| 25 |
Debt service coverage ratio |
2.9800 |
2.1700 |
| 26 |
Interest service coverage ratio |
8.2500 |
6.4800 |
| 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 |
3,84,899.00 |
|
Capital work-in-progress |
11,935.00 |
|
Investment property |
11,578.00 |
|
Goodwill |
787.00 |
|
Other intangible assets |
2,068.00 |
|
Intangible assets under development |
192.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
3,908.00 |
|
Non-current financial assets |
|
|
Non-current investments |
406.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
18.00 |
|
Other non-current financial assets |
|
| 1 |
Security deposits |
4,215.00 |
| 2 |
Bank deposits with maturity of more than 12 months |
1,953.00 |
|
Total of other non-current financial assets |
6,168.00 |
|
Total non-current financial assets |
6,592.00 |
|
Deferred tax assets (net) |
2,639.00 |
|
Other non-current assets |
|
| 1 |
Capital advances |
14,566.00 |
| 2 |
Pre-paid expense |
356.00 |
| 3 |
Other than Capital Advances - Doubtful |
234.00 |
| 4 |
Provision for doubtful advances |
(234.00) |
|
Total of other non-current assets |
14,922.00 |
|
Total non-current assets |
4,39,520.00 |
| 2 |
Current assets |
|
|
Inventories |
2,17,353.00 |
|
Current financial asset |
|
|
Current investments |
22,540.00 |
|
Trade receivables, current |
1,44,379.00 |
|
Cash and cash equivalents |
8,800.00 |
|
Bank balance other than cash and cash equivalents |
7,549.00 |
|
Loans, current |
19.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
4,287.00 |
|
Total current financial assets |
1,87,574.00 |
|
Current tax assets (net) |
5,414.00 |
|
Other current assets |
|
| 1 |
Advance to suppliers - Considered Good |
8,436.00 |
| 2 |
Advances to suppliers - Doubtful |
20.00 |
| 3 |
Provision for doubtful advances |
(20.00) |
| 4 |
Balance with Government Authorities |
16,040.00 |
| 5 |
Export incentive receivable |
3,038.00 |
| 6 |
Pre-paid expense |
4,368.00 |
| 7 |
Income Receivable |
1,694.00 |
| 8 |
Other Current Asset |
210.00 |
|
Total of other current assets |
33,786.00 |
|
Total current assets |
4,44,127.00 |
| 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 |
8,83,647.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
26,212.00 |
|
Other equity |
3,78,207.00 |
|
Total equity attributable to owners of parent |
4,04,419.00 |
|
Non controlling interest |
9,728.00 |
|
Total equity |
4,14,147.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
27,716.00 |
|
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 |
18,015.00 |
| 2 |
Security Deposits |
35.00 |
|
Total of other non-current financial liabilities |
18,050.00 |
|
Total non-current financial liabilities |
45,766.00 |
|
Provisions, non-current |
4,334.00 |
|
Deferred tax liabilities (net) |
9,768.00 |
|
Deferred government grants, Non-current |
11,645.00 |
|
Other non-current liabilities |
|
| 1 |
Income received in advance |
21.00 |
| 2 |
Advance from customers |
8,655.00 |
|
Total of other non-current liabilities |
8,676.00 |
|
Total non-current liabilities |
80,189.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
1,16,381.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
8,333.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
1,88,949.00 |
|
Total Trade payable |
1,97,282.00 |
|
Other current financial liabilities |
|
| 1 |
Lease Liabilities |
3,840.00 |
| 2 |
Interest accrued but not due on financial liabilities |
513.00 |
| 3 |
Payable to employees |
19,266.00 |
| 4 |
Deposits from customers and others |
1,452.00 |
| 5 |
Payable in Respect of Capital Goods |
4,063.00 |
| 6 |
Mark to Market of Derivative Financial Instruments |
8,834.00 |
| 7 |
Unpaid dividends |
238.00 |
| 8 |
Other Payables |
274.00 |
|
Total of other current financial liabilities |
38,480.00 |
|
Total current financial liabilities |
3,52,143.00 |
|
Other current liabilities |
30,231.00 |
| 1 |
Advance from customers |
22,772.00 |
| 2 |
Statutory dues including provident fund and tax deducted at source |
3,393.00 |
| 3 |
Other liabilities |
4,066.00 |
|
Total of other current liabilities |
30,231.00 |
|
Provisions, current |
5,013.00 |
|
Current tax liabilities (Net) |
634.00 |
|
Deferred government grants, Current |
1,290.00 |
|
Total current liabilities |
3,89,311.00 |
| 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 |
4,69,500.00 |
|
Total equity and liabilites |
8,83,647.00 |
|
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 |
Textiles |
1,97,729.00 |
7,14,777.00 |
| 2 |
Advanced Materials |
54,597.00 |
1,83,850.00 |
| 3 |
Others |
21,875.00 |
75,358.00 |
|
Total Segment Revenue |
2,74,201.00 |
9,73,985.00 |
|
Less: Inter segment revenue |
18,892.00 |
43,666.00 |
|
Revenue from operations |
2,55,309.00 |
9,30,319.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Textiles |
16,691.00 |
49,652.00 |
| 2 |
Advanced Materials |
8,567.00 |
25,066.00 |
| 3 |
Others |
1,581.00 |
3,211.00 |
|
Total Profit before tax |
26,839.00 |
77,929.00 |
|
i. Finance cost |
4,055.00 |
16,485.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
514.00 |
1,940.00 |
|
Profit before tax |
22,270.00 |
59,504.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Textiles |
5,54,312.00 |
5,54,312.00 |
| 2 |
Advanced Materials |
1,19,483.00 |
1,19,483.00 |
| 3 |
Others |
89,358.00 |
89,358.00 |
|
Total Segment Asset |
7,63,153.00 |
7,63,153.00 |
|
Un-allocable Assets |
1,20,494.00 |
1,20,494.00 |
|
Net Segment Asset |
8,83,647.00 |
8,83,647.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Textiles |
2,18,430.00 |
2,18,430.00 |
| 2 |
Advanced Materials |
35,995.00 |
35,995.00 |
| 3 |
Others |
50,363.00 |
50,363.00 |
|
Total Segment Liabilities |
3,04,788.00 |
3,04,788.00 |
|
Un-allocable Liabilities |
20,613.00 |
20,613.00 |
|
Net Segment Liabilities |
3,25,401.00 |
3,25,401.00 |
|
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 |
Equity Instruments through Other Comprehensive Income (FVOCI) |
(30.00) |
(96.00) |
| 2 |
Remeasurement gain/(loss) of defined benefit plans |
(112.00) |
(810.00) |
| 3 |
Share of Other Comprehensive Income/(Loss) of Joint Ventures and Associates accounted for using Equity method (net of tax) |
10.00 |
(14.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
(132.00) |
(920.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(34.00) |
(210.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Effective portion of gain/(loss) on cash flow hedges |
(5,849.00) |
(8,523.00) |
| 2 |
Exchange differences on translation of foreign operations |
(65.00) |
(28.00) |
|
Total Amount of items that will be reclassified to profit and loss |
(5,914.00) |
(8,551.00) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(1,472.00) |
(2,266.00) |
| 5 |
Total Other comprehensive income |
(4,540.00) |
(6,995.00) |
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 |
58,829.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
16,485.00 |
|
Adjustments for decrease (increase) in inventories |
(3,677.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(26,055.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(2,188.00) |
|
Adjustments for decrease (increase) in other non-current assets |
(3.00) |
|
Adjustments for other financial assets, non-current |
1,491.00 |
|
Adjustments for other financial assets, current |
(5,856.00) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
30,915.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
(7,689.00) |
|
Adjustments for increase (decrease) in other non-current liabilities
|
8,655.00 |
|
Adjustments for depreciation and amortisation expense |
29,033.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
2,233.00 |
|
Adjustments for provisions, non-current |
725.00 |
|
Adjustments for other financial liabilities, current |
3,364.00 |
|
Adjustments for other financial liabilities, non-current |
(1.00) |
|
Adjustments for unrealised foreign exchange losses gains |
(1,318.00) |
|
Adjustments for dividend income |
61.00 |
|
Adjustments for interest income |
541.00 |
|
Adjustments for share-based payments |
598.00 |
|
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 |
(1,759.00) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
(675.00) |
|
Total adjustments for reconcile
profit (loss) |
43,676.00 |
|
Net cash flows from (used in)
operations |
1,02,505.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
15,797.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
86,708.00 |
|
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 |
805.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
12,000.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
8.00 |
|
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 |
1,692.00 |
|
Purchase of property, plant and equipment |
50,862.00 |
|
Proceeds from sales of investment property |
1,979.00 |
|
Purchase of investment property |
254.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
1,143.00 |
|
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 |
118.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
231.00 |
|
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 |
540.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(1,549.00) |
|
Net cash flows from (used in)
investing activities |
(60,687.00) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
261.00 |
|
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 |
736.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
26,380.00 |
|
Repayments of borrowings |
19,918.00 |
|
Payments of lease liabilities |
5,171.00 |
|
Dividends paid |
10,387.00 |
|
Interest paid |
14,699.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(22,798.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
3,223.00 |
|
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 |
3,223.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
5,577.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
8,800.00 |
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 |
Deloitte Haskins & Sells LLP |
Yes |
31-07-2027 |