Integrated Filing — IndAS
General information about company
| Scrip Code |
500317 |
| NSE Symbol |
OSWALAGRO |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE142A01012 |
| Name of company |
Oswal Agro Mills 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 |
26-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
13-05-2026 |
| 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 |
26-05-2026 14:00:00 |
| End date and time of board meeting |
26-05-2026 15:00:00 |
| 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 |
Statement on impact of audit qualification |
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 |
1.83 |
1,925.75 |
|
Other income |
460.63 |
1,831.67 |
|
Total income |
462.46 |
3,757.42 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
0.00 |
0.00 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
0.00 |
183.71 |
| (d) |
Employee benefit expense |
300.32 |
541.41 |
| (e) |
Finance costs |
2.52 |
10.07 |
| (f) |
Depreciation, depletion and amortisation expense
|
5.52 |
23.87 |
| (f) |
Other Expenses |
| 1 |
Rates and Taxes |
122.50 |
346.16 |
| 2 |
Consultancy and Professional fees |
96.83 |
361.07 |
| 3 |
Contribution Towards s Corporate Social Responsibility |
0.00 |
130.27 |
| 4 |
Other expenses |
(83.72) |
297.93 |
|
Total other expenses |
135.61 |
1,135.43 |
|
Total expenses |
443.97 |
1,894.49 |
| 3 |
Total profit before exceptional items and tax |
18.49 |
1,862.93 |
| 4 |
Exceptional items |
(571.79) |
(571.79) |
| 5 |
Total profit before tax |
(553.30) |
1,291.14 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
0.00 |
491.64 |
| 8 |
Deferred tax |
(75.50) |
(62.48) |
| 9 |
Total tax expenses |
(75.50) |
429.16 |
| 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 |
(477.80) |
861.98 |
| 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 |
(4,083.51) |
(3,065.13) |
| 16 |
Total profit (loss) for period |
(4,561.31) |
(2,203.15) |
| 17 |
Other comprehensive income net of taxes |
(1,615.77) |
(3,177.80) |
| 18 |
Total Comprehensive Income for the period |
(6,177.08) |
(5,380.95) |
| 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 |
13,423.48 |
13,423.48 |
|
Face value of equity share capital |
10 |
10 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
76,277.44 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
-3.4 |
-1.64 |
|
Diluted earnings (loss) per share from continuing operations |
-3.4 |
-1.64 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
-3.4 |
-1.64 |
|
Diluted earnings (loss) per share from discontinued operations |
-3.4 |
-1.64 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
-6.8 |
-3.28 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
-6.8 |
-3.28 |
| 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 |
363.75 |
|
Capital work-in-progress |
0.00 |
|
Investment property |
215.40 |
|
Goodwill |
0.00 |
|
Other intangible assets |
0.00 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
54,741.64 |
|
Non-current financial assets |
|
|
Non-current investments |
747.50 |
|
Trade receivables, non-current |
|
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Other non-current Financial Assets |
6,779.16 |
|
Total of other non-current financial assets |
6,779.16 |
|
Total non-current financial assets |
7,526.66 |
|
Deferred tax assets (net) |
360.66 |
|
Other non-current assets |
|
| 1 |
Income Tax Assets (net) |
334.00 |
| 2 |
Other non-current assets |
3,350.00 |
|
Total of other non-current assets |
3,684.00 |
|
Total non-current assets |
66,892.11 |
| 2 |
Current assets |
|
|
Inventories |
6,211.95 |
|
Current financial asset |
|
|
Current investments |
219.93 |
|
Trade receivables, current |
0.00 |
|
Cash and cash equivalents |
6,706.57 |
|
Bank balance other than cash and cash equivalents |
9,867.72 |
|
Loans, current |
5.64 |
|
Other current financial assets |
|
|
Total of other current financial assets |
193.97 |
|
Total current financial assets |
16,993.83 |
|
Current tax assets (net) |
|
|
Other current assets |
|
| 1 |
Other current assets |
62.39 |
|
Total of other current assets |
62.39 |
|
Total current assets |
23,268.17 |
| 3 |
Non-current assets classified as held for sale |
|
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
90,160.28 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
13,423.48 |
|
Other equity |
76,277.44 |
|
Total equity attributable to owners of parent |
89,700.92 |
|
Non controlling interest |
|
|
Total equity |
89,700.92 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
0.00 |
|
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 |
|
|
Total of other non-current financial liabilities |
|
|
Total non-current financial liabilities |
0.00 |
|
Provisions, non-current |
18.85 |
|
Deferred tax liabilities (net) |
|
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
18.85 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
0.00 |
|
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 |
0.00 |
|
Total Trade payable |
0.00 |
|
Other current financial liabilities |
|
| 1 |
Other current financial liabilities |
82.43 |
|
Total of other current financial liabilities |
82.43 |
|
Total current financial liabilities |
82.43 |
|
Other current liabilities |
329.71 |
| 1 |
Other current liabilities |
329.71 |
|
Total of other current liabilities |
329.71 |
|
Provisions, current |
28.37 |
|
Current tax liabilities (Net) |
|
|
Deferred government grants, Current |
|
|
Total current liabilities |
440.51 |
| 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 |
459.36 |
|
Total equity and liabilites |
90,160.28 |
|
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 |
Trading |
0.0000044 |
0.0000044 |
| 2 |
Investment Activities |
0.0044518 |
1,834.73 |
| 3 |
Real Estate |
0.00 |
1,905.41 |
| 4 |
Unallocated |
0.0001684 |
0.0001684 |
|
Total Segment Revenue |
462.46 |
3,757.42 |
|
Less: Inter segment revenue |
|
|
|
Revenue from operations |
462.46 |
3,757.42 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Trading |
0.43 |
0.43 |
| 2 |
Investment Activities |
299.51 |
1,250.38 |
| 3 |
Real Estate |
(153.33) |
1,320.39 |
| 4 |
Unallocated |
(125.60) |
(698.20) |
|
Total Profit before tax |
21.01 |
1,873.00 |
|
i. Finance cost |
2.52 |
10.07 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
571.79 |
571.79 |
|
Profit before tax |
(553.30) |
1,291.14 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Trading |
0.00 |
0.00 |
| 2 |
Investment Activities |
79,440.75 |
79,440.75 |
| 3 |
Real Estate |
9,574.17 |
9,574.17 |
| 4 |
Unallocated |
1,145.36 |
1,145.36 |
|
Total Segment Asset |
90,160.28 |
90,160.28 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
90,160.28 |
90,160.28 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Trading |
0.00 |
0.00 |
| 2 |
Investment Activities |
95.34 |
95.34 |
| 3 |
Real Estate |
23.84 |
23.84 |
| 4 |
Unallocated |
340.18 |
340.18 |
|
Total Segment Liabilities |
459.36 |
459.36 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
459.36 |
459.36 |
|
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 |
(i) Equity instruments through other comprehensive income (FVTOCI) |
0.00 |
(581.11) |
| 2 |
(ii) Remeasurement of defined benefit plan |
1.39 |
4.20 |
| 3 |
(iii) Share of profit/(loss) of an Associate |
(1,617.16) |
(2,600.89) |
|
Total Amount of items that will not be reclassified to profit and loss |
(1,615.77) |
(3,177.80) |
| 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 |
|
|
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 |
(1,615.77) |
(3,177.80) |
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 |
1,291.14 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
10.07 |
|
Adjustments for decrease (increase) in inventories |
183.71 |
|
Adjustments for decrease (increase) in trade receivables, current |
0.00 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
417.92 |
|
Adjustments for decrease (increase) in other non-current assets |
4,755.13 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
1,492.19 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
39.12 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
(554.61) |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
23.87 |
|
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 |
(112.78) |
|
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 |
1,779.18 |
|
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) |
4,475.44 |
|
Net cash flows from (used in)
operations |
5,766.58 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
617.09 |
|
Other inflows (outflows) of cash |
(4.99) |
|
Net cash flows from (used in)
operating activities |
5,144.50 |
|
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 |
(210.93) |
|
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 |
0.73 |
|
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 |
1,835.70 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(1,867.66) |
|
Net cash flows from (used in)
investing activities |
(243.62) |
|
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 |
0.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(0.01) |
|
Net cash flows from (used in)
financing activities |
(0.01) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
4,900.87 |
|
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 |
4,900.87 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
1,805.70 |
|
Cash and cash equivalents cash
flow statement at end of period |
6,706.57 |
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 |
Statement on impact of audit qualification |
| Auditor's opinion |
Qualified 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 |
|
| 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 |
M/s Mehta Chokshi & Shah LLP |
Yes |
31-03-2027 |
Financial details
Amount in (Lakhs)
| Sr. |
Particulars |
Audited Figures (as reported before adjusting for qualifications) |
Adjusted Figures (audited figures after adjusting for qualifications) |
| 1 |
Turnover / Total income |
3,757.42 |
3,757.42 |
| 2 |
Total Expenditure |
5,960.57 |
5,388.79 |
| 3 |
Net Profit/(Loss) |
(2,203.15) |
(1,631.41) |
| 4 |
Earnings Per Share |
-1.64 |
-1.21 |
| 5 |
Total Assets |
90,160.28 |
90,732.07 |
| 6 |
Total Liabilities |
459.36 |
459.36 |
| 7 |
Net Worth |
89,700.92 |
90,272.71 |
Audit qualification
Amount in (Lakhs)
| Sr. |
Details of Audit Qualification |
Type of Audit Qualification |
Frequency of qualification |
For Audit Qualification(s) where the impact is quantified by the auditor |
For Audit Qualification(s) where the impact is not quantified by the auditor |
| Management's Views |
(i) Management's estimation on the impact of audit qualification |
(ii) If management is unable to estimate the impact, reasons for the same |
Auditors' Comments on (i) or (ii) above |
Signatories detail
| Name of CEO / Managing director |
- |
| Name of CFO |
HEMANT SHRIKANT PATNI |
| Name of audit committee chairman |
GULSHAN VOHRA |
| Name of statutory auditor |
M/s Mehta Chokshi & Shah LLP |
| Name of other signatory, if any, with designation |
ARUNA OSWAL |
| Place |
New Delhi |
| Date |
26-05-2026 |