Integrated Filing — IndAS



General information about company

Scrip Code 509009
NSE Symbol AUSOMENT
MSEI Symbol NOTLISTED
ISIN INE218C01016
Name of company AUSOM ENTERPRISE 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 29-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 18-05-2026
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 Single segment
Description of single segment Trading of commodities, bullions, gold jewellery, diamonds, derivatives, shares & securities.
Start date and time of board meeting 29-05-2026   12:30:00
End date and time of board meeting 29-05-2026   16:15:00
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 1,44,043.34 2,08,493.00
Other income 285.60 818.85
Total income 1,44,328.94 2,09,311.85
2 Expenses
(a) Cost of materials consumed 1,27,619.89 1,74,226.77
(b) Purchases of stock-in-trade 15,442.33 31,931.08
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 369.78 287.04
(d) Employee benefit expense 71.50 94.56
(e) Finance costs 0.78 1.58
(f) Depreciation, depletion and amortisation expense 69.70 84.48
(f) Other Expenses
1 Other Expenses 454.12 581.20
Total other expenses 454.12 581.20
Total expenses 1,44,028.10 2,07,206.71
3 Total profit before exceptional items and tax 300.84 2,105.14
4 Exceptional items 0.00 0.00
5 Total profit before tax 300.84 2,105.14
6 Tax expense
7 Current tax 158.78 649.22
8 Deferred tax (64.05) (36.17)
9 Total tax expenses 94.73 613.05
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 206.11 1,492.09
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 (123.12) 455.99
16 Total profit (loss) for period 82.99 1,948.08
17 Other comprehensive income net of taxes (0.20) (0.20)
18 Total Comprehensive Income for the period 82.79 1,947.88
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 82.99 1,948.08
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 82.79 1,947.88
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 1,362.36 1,362.36
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 14,734.15
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.61 14.3
Diluted earnings (loss) per share from continuing operations 0.61 14.3
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 0.61 14.3
Diluted earnings (loss) per share from continuing and discontinued operations 0.61 14.3
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. Both the Standalone and Consolidated Financial Results have been prepared in accordance with Indian Accounting Standards Ind AS as prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure requirements) Regulations 2015. The Consolidated Financial Results include the results of the Parent, its wholly owned subsidiaries i.e. Amazo Solar Power Private Limited and IGR Ausom LLP, and its Joint Ventures i.e. Swadeshi Distributors LLP and Bsafal KZ Estate LLP. The audited financial results of aforesaid joint ventures are incorporated in the consolidated financial results using equity method of accounting. 2. During the quarter, the Parent with its subsidiary increased its ownership interest in its Joint venture i.e. IGR Ausom LLP from 50% to 100% with effect from 1 January 2026. Consequently, IGR Ausom LLP became a wholly owned subsidiary of the Parent. Accordingly, the financial results of IGR Ausom LLP for the quarter ended 31 March 2026 have been consolidated with the financial results of the Group on a line-by-line basis in accordance with the provisions of Ind AS 110. Further, the Parent has reclassified its investment in the aforesaid LLP from Investment in Joint Venture to Investment in Subsidiary w.e.f. 1 January 2026. Hence the audited financial results of aforesaid LLP for the period from 1 April 2025 to 31 December 205, is incorporated in the consolidated financial results using equity method of accounting. 3. As the Groups business activities fall within a single primary business segment viz trading in Commodities, Bullions, Gold Jewellery, Diamonds, Derivatives, Shares and Securities the disclosure requirements of Ind-AS 108 Operating Segment prescribed under Section 133 of Companies Act, 2013 read with relevant rules issued thereunder are not applicable. 4. No Investor complaint was pending at the beginning of the quarter. During the quarter, four complaints were received and resolved satisfactory. Investor may send their complaint/grievance through email at:- investorcomplaints@gmail.com with facts of the case, if any. 5. The figures for the quarter ended on 31st March, 2026 and 31st March, 2025 are the balancing figures between audited results in respect of the full financial year and the published year to date figures upto the third quarter of the relevant financial year. 6. The share of profit / loss in investment in LLP is recognised as income / expense in the statement of Standalone profit and loss as and when the right to receive its share of profit / loss is established by the Company. 7. The board has recommended final dividend of Rs. 1/- (One Rupee Only) (i.e. 10.00%) per equity share of face value of Rs. 10/- each for the financial year ended on March 31, 2026. This shall be paid subject to approval of shareholders in their ensuing Annual General Meeting and will be paid immediately thereafter i.e within statutory time limit. 8. The Audit Committee reviewed the above results. The Board of Directors in their meeting held on 29th May, 2026 approved the above results and its release.



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 1,431.92
Capital work-in-progress 1,344.83
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 4,760.44
Non-current financial assets
Non-current investments 688.76
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 1,682.18
2 Right of Use Assets 933.59
Total of other non-current financial assets 2,615.77
Total non-current financial assets 3,304.53
Deferred tax assets (net) 21.85
Other non-current assets
1 Income Tax Assets (Net) 162.97
Total of other non-current assets 162.97
Total non-current assets 11,026.54
2 Current assets
Inventories 1,804.26
Current financial asset
Current investments 0.00
Trade receivables, current 80.58
Cash and cash equivalents 65.40
Bank balance other than cash and cash equivalents 132.51
Loans, current 5,978.13
Other current financial assets
Total of other current financial assets 623.55
Total current financial assets 6,880.17
Current tax assets (net)
Other current assets
1 Other current assets 119.86
Total of other current assets 119.86
Total current assets 8,804.29
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 19,830.83
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,362.46
Other equity 14,754.83
Total equity attributable to owners of parent 16,117.29
Non controlling interest
Total equity 16,117.29
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 12.76
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
1 Lease Liabilities 785.47
Total of other non-current financial liabilities 785.47
Total non-current financial liabilities 798.23
Provisions, non-current 9.45
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 807.68
Current liabilities
Current financial liabilities
Borrowings, current 25.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1.07
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 10.58
Total Trade payable 11.65
Other current financial liabilities
1 Lease Liabilities 62.04
2 Other current financial liabilities 2,736.99
Total of other current financial liabilities 2,799.03
Total current financial liabilities 2,835.68
Other current liabilities 40.61
1 Other current liabilities 40.61
Total of other current liabilities 40.61
Provisions, current 29.57
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 2,905.86
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 3,713.54
Total equity and liabilites 19,830.83
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)
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



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 0.27 0.27
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 (0.07) (0.07)
5 Total Other comprehensive income (0.20) (0.20)



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 2,105.14
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1.58
Adjustments for decrease (increase) in inventories (1,064.66)
Adjustments for decrease (increase) in trade receivables, current 1,394.74
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 1,366.46
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current (1,674.88)
Adjustments for other financial assets, current (130.87)
Adjustments for other bank balances 455.49
Adjustments for increase (decrease) in trade payables, current (1,034.09)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (3,123.44)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 84.48
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 23.38
Adjustments for provisions, non-current 1.63
Adjustments for other financial liabilities, current 2,703.58
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 647.84
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 (20.69)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (1,665.13)
Net cash flows from (used in) operations 440.01
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 751.39
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (311.38)
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 169.40
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 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 53.41
Purchase of other long-term assets 1,412.21
Cash advances and loans made to other parties 230.40
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 647.84
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 702.75
Net cash flows from (used in) investing activities (69.21)
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 30.35
Repayments of borrowings 0.00
Payments of lease liabilities 83.61
Dividends paid 136.37
Interest paid 1.58
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (191.21)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (571.80)
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 (571.80)
Cash and cash equivalents cash flow statement at beginning of period 617.95
Cash and cash equivalents cash flow statement at end of period 46.15





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 C. R. Sharedalal & Co. Yes 30-06-2027