Integrated Filing — IndAS
General information about company
| Scrip Code |
507526 |
| NSE Symbol |
ASALCBR |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE073G01016 |
| Name of company |
ASSOCIATED ALCOHOLS & BREWERIES LTD. |
| 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 |
18-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
09-05-2026 |
| 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 |
18-05-2026 12:45:00 |
| End date and time of board meeting |
18-05-2026 17:10:00 |
| 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 |
24,160.24 |
1,03,328.09 |
|
Other income |
137.48 |
605.07 |
|
Total income |
24,297.72 |
1,03,933.16 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
14,174.87 |
61,145.68 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(1,990.97) |
(2,390.51) |
| (d) |
Employee benefit expense |
1,686.42 |
5,925.91 |
| (e) |
Finance costs |
266.53 |
622.31 |
| (f) |
Depreciation, depletion and amortisation expense
|
656.76 |
2,448.06 |
| (f) |
Other Expenses |
| 1 |
Excise Duty on sale of Goods |
310.53 |
1,388.03 |
| 2 |
Power and Fuel |
1,715.82 |
6,798.51 |
| 3 |
Other Expenses |
4,234.50 |
16,167.98 |
|
Total other expenses |
6,260.85 |
24,354.52 |
|
Total expenses |
21,054.46 |
92,105.97 |
| 3 |
Total profit before exceptional items and tax |
3,243.26 |
11,827.19 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
3,243.26 |
11,827.19 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
699.40 |
2,347.85 |
| 8 |
Deferred tax |
193.44 |
633.87 |
| 9 |
Total tax expenses |
892.84 |
2,981.72 |
| 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 |
2,350.42 |
8,845.47 |
| 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 |
2,350.42 |
8,845.47 |
| 17 |
Other comprehensive income net of taxes |
60.84 |
77.30 |
| 18 |
Total Comprehensive Income for the period |
2,411.26 |
8,922.77 |
| 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 |
2,007.92 |
2,007.92 |
|
Face value of equity share capital |
10 |
10 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
67,453.42 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
12.33 |
47.42 |
|
Diluted earnings (loss) per share from continuing operations |
12.25 |
45.92 |
| 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 |
12.33 |
47.42 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
12.25 |
45.92 |
| 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 |
39,222.97 |
|
Capital work-in-progress |
1,869.35 |
|
Investment property |
0.00 |
|
Goodwill |
0.00 |
|
Other intangible assets |
296.51 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
9,998.76 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Other non-current financial assets |
871.71 |
|
Total of other non-current financial assets |
871.71 |
|
Total non-current financial assets |
10,870.47 |
|
Deferred tax assets (net) |
80.04 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
754.64 |
|
Total of other non-current assets |
754.64 |
|
Total non-current assets |
53,093.98 |
| 2 |
Current assets |
|
|
Inventories |
15,715.12 |
|
Current financial asset |
|
|
Current investments |
851.45 |
|
Trade receivables, current |
4,244.18 |
|
Cash and cash equivalents |
1,083.50 |
|
Bank balance other than cash and cash equivalents |
847.48 |
|
Loans, current |
245.23 |
|
Other current financial assets |
|
|
Total of other current financial assets |
4,039.78 |
|
Total current financial assets |
11,311.62 |
|
Current tax assets (net) |
486.54 |
|
Other current assets |
|
| 1 |
Other current assets |
4,972.27 |
|
Total of other current assets |
4,972.27 |
|
Total current assets |
32,485.55 |
| 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 |
85,579.53 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
2,007.92 |
|
Other equity |
67,453.42 |
|
Total equity attributable to owners of parent |
69,461.34 |
|
Non controlling interest |
0.00 |
|
Total equity |
69,461.34 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
962.38 |
|
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 |
Other non-current financial liabilities |
148.58 |
|
Total of other non-current financial liabilities |
148.58 |
|
Total non-current financial liabilities |
1,110.96 |
|
Provisions, non-current |
339.01 |
|
Deferred tax liabilities (net) |
2,054.51 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
0.00 |
|
Total of other non-current liabilities |
0.00 |
|
Total non-current liabilities |
3,504.48 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
5,647.76 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
998.31 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
2,819.54 |
|
Total Trade payable |
3,817.85 |
|
Other current financial liabilities |
|
| 1 |
Other current financial liabilities |
1,909.91 |
|
Total of other current financial liabilities |
1,909.91 |
|
Total current financial liabilities |
11,375.52 |
|
Other current liabilities |
1,116.91 |
| 1 |
Other current liabilities |
1,116.91 |
|
Total of other current liabilities |
1,116.91 |
|
Provisions, current |
105.85 |
|
Current tax liabilities (Net) |
15.43 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
12,613.71 |
| 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 |
16,118.19 |
|
Total equity and liabilites |
85,579.53 |
|
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 |
Portable Alcohol Division |
21,254.17 |
79,793.42 |
| 2 |
Ethanol Division |
3,766.40 |
26,597.03 |
|
Total Segment Revenue |
25,020.57 |
1,06,390.45 |
|
Less: Inter segment revenue |
860.33 |
3,062.36 |
|
Revenue from operations |
24,160.24 |
1,03,328.09 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Portable Alcohol Division |
4,298.01 |
13,072.61 |
| 2 |
Ethanol Division |
(647.07) |
(205.24) |
|
Total Profit before tax |
3,650.94 |
12,867.37 |
|
i. Finance cost |
266.53 |
622.31 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
141.15 |
417.87 |
|
Profit before tax |
3,243.26 |
11,827.19 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Portable Alcohol Division |
41,753.84 |
41,753.84 |
| 2 |
Ethanol Division |
28,157.13 |
28,157.13 |
|
Total Segment Asset |
69,910.97 |
69,910.97 |
|
Un-allocable Assets |
15,668.56 |
15,668.56 |
|
Net Segment Asset |
85,579.53 |
85,579.53 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Portable Alcohol Division |
5,369.54 |
5,369.54 |
| 2 |
Ethanol Division |
1,734.13 |
1,734.13 |
|
Total Segment Liabilities |
7,103.67 |
7,103.67 |
|
Un-allocable Liabilities |
9,014.52 |
9,014.52 |
|
Net Segment Liabilities |
16,118.19 |
16,118.19 |
|
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 |
Remeasurement of defined benefit plan |
11.77 |
33.76 |
| 2 |
Adjustment of tax relating to earlier periods |
60.72 |
60.72 |
|
Total Amount of items that will not be reclassified to profit and loss |
72.49 |
94.48 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
11.65 |
17.18 |
| 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 |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
60.84 |
77.30 |
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 |
11,827.19 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
622.31 |
|
Adjustments for decrease (increase) in inventories |
(1,948.78) |
|
Adjustments for decrease (increase) in trade receivables, current |
(339.03) |
|
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 |
(1,804.75) |
|
Adjustments for other financial assets, non-current |
(2,280.26) |
|
Adjustments for other financial assets, current |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
(555.80) |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
(238.87) |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
2,448.06 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
226.69 |
|
Adjustments for provisions, non-current |
37.70 |
|
Adjustments for other financial liabilities, current |
123.84 |
|
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 |
(286.17) |
|
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) |
(919.91) |
|
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) |
(4,342.63) |
|
Net cash flows from (used in)
operations |
7,484.56 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
2,307.87 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
5,176.69 |
|
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 |
531.77 |
|
Purchase of property, plant and equipment |
5,717.56 |
|
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 |
5.30 |
|
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 |
(644.38) |
|
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 |
160.63 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(3,118.22) |
|
Net cash flows from (used in)
investing activities |
(8,793.06) |
|
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 |
8,875.50 |
|
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 |
(1,162.50) |
|
Repayments of borrowings |
2,036.11 |
|
Payments of lease liabilities |
111.28 |
|
Dividends paid |
361.58 |
|
Interest paid |
595.58 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(27.41) |
|
Net cash flows from (used in)
financing activities |
4,581.04 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
964.67 |
|
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 |
964.67 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
118.83 |
|
Cash and cash equivalents cash
flow statement at end of period |
1,083.50 |
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 |
No |
| 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 |
Singhi & Co. |
Yes |
31-08-2028 |