Integrated Filing — IndAS



General information about company

Scrip Code 532828
NSE Symbol AMDIND
MSEI Symbol NOTLISTED
ISIN INE005I01014
Name of company AMD 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 30-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-05-2026
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 Standalone
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 Manufacturing
Start date and time of board meeting 30-05-2026   16:30:00
End date and time of board meeting 30-05-2026   19:50:00
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 Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 13-11-2025
Indicate Company website link for updated RPT policy of the Company www.amdindustries.com
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
THERE HAS BEEN NO SUCH DEFAULTS.



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 Standalone Standalone
1 Income
Revenue from operations 9,862.93 28,224.53
Other income 54.20 365.57
Total income 9,917.13 28,590.10
2 Expenses
(a) Cost of materials consumed 5,917.14 18,703.57
(b) Purchases of stock-in-trade 10.96 38.11
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 806.35 174.41
(d) Employee benefit expense 712.71 2,526.40
(e) Finance costs 242.07 881.04
(f) Depreciation, depletion and amortisation expense 412.49 1,528.10
(f) Other Expenses
1 Other Expenses 1,641.79 5,283.18
Total other expenses 1,641.79 5,283.18
Total expenses 9,743.51 29,134.81
3 Total profit before exceptional items and tax 173.62 (544.71)
4 Exceptional items 0.00 0.00
5 Total profit before tax 173.62 (544.71)
6 Tax expense
7 Current tax 0.09 (0.02)
8 Deferred tax 43.32 (135.92)
9 Total tax expenses 43.41 (135.94)
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 130.21 (408.77)
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 130.21 (408.77)
17 Other comprehensive income net of taxes 6.36 9.10
18 Total Comprehensive Income for the period 136.57 (399.67)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 1,916.67 1,916.67
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.68 -2.13
Diluted earnings (loss) per share from continuing operations 0.68 -2.13
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 0.68 -2.13
Diluted earnings (loss) per share from continuing and discontinued operations 0.68 -2.13
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) The above consolidated audited financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on May 30, 2026.The audit report of the Statutory Auditors is being filed with the Bombay Stock Exchange and the National Stock Exchange of India. For more details on consolidated audited financial results, visit Investors section of our website at www.amdindustries.com and Financial Results Section of www.bseindia.com and www.nseindia.com. Financial results for all the periods presented have been prepared in accordance with the recognition and measurement principles of Ind AS notified under the Companies (Indian Accounting Standards) Rules, 2015. An operating segment is one whose operating results are regularly reviewed by the group’s chief operating decision maker to make decisions about resources to be allocated to the segment and assess the performance. The Chief operating decision maker reviews performance of Packaging business on the overall business. As the group has a single reportable segment, the segment wise disclosure requirement of Ind AS 108 on Operating segment is not applicable to it. The packaging business of the Group is a seasonal business, as such, the performance of the business of the quarter may not be representative of the annual performance of the Group. On November 21, 2025, the Government of India notified the four Labour Codes, consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules. On the basis of the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India the Group has assessed that it has no material impact on its provision for employee benefits for the quarter and year ended March 31, 2026 on account of new Labour codes. The Group continues to monitor the finalisation of Central/State Rules and Government clarifications on other aspects of the Labour Codes and would provide appropriate accounting treatment on the basis of such developments as needed. The Holding Company acquired 100% equity in Hindustan Autoplast Private Limited on 06 October 2025 and has obtained control from that date. Accordingly, the financial results for the quarter and year to date ended 31 March 2026 include the results of Hindustan Autoplast Private Limited from the date of acquisition. The comparative figures for the previous periods represent the standalone results of the Holding Company, as the acquisition was completed during the quarter ended 31st December 2025. The figures for the quarter ended March 31, 2026 and March 31, 2025 are balancing figures between the Audited figures for the full financial year and published unaudited year to date figures upto the third quarter of the respective financial year. The figures of the corresponding quarter/year have been regrouped/reclassified, wherever necessary to conform to current quarter's/year's classification/grouping.



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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 9,938.26
Capital work-in-progress 0.00
Investment property 223.63
Goodwill 0.00
Other intangible assets 1.71
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 15.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other Financial Assets 266.71
Total of other non-current financial assets 266.71
Total non-current financial assets 281.71
Deferred tax assets (net) 0.24
Other non-current assets
1 Other non-current assets 1,185.35
Total of other non-current assets 1,185.35
Total non-current assets 11,630.90
2 Current assets
Inventories 9,633.99
Current financial asset
Current investments 0.00
Trade receivables, current 8,349.51
Cash and cash equivalents 502.84
Bank balance other than cash and cash equivalents 816.20
Loans, current 256.32
Other current financial assets
Total of other current financial assets 732.86
Total current financial assets 10,657.73
Current tax assets (net) 41.11
Other current assets
1 Other current assets 712.72
Total of other current assets 712.72
Total current assets 21,045.55
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 32,676.45
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,916.67
Other equity 13,397.13
Total equity attributable to owners of parent 15,313.80
Non controlling interest
Total equity 15,313.80
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,864.82
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 255.59
Total of other non-current financial liabilities 255.59
Total non-current financial liabilities 2,120.41
Provisions, non-current 131.79
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 2,252.20
Current liabilities
Current financial liabilities
Borrowings, current 5,367.81
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 176.27
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 8,852.79
Total Trade payable 9,029.06
Other current financial liabilities
1 Other financial Liabilities 329.69
2 Lease Liabilities 124.47
Total of other current financial liabilities 454.16
Total current financial liabilities 14,851.03
Other current liabilities 105.95
1 Other current liabilities 105.95
Total of other current liabilities 105.95
Provisions, current 153.47
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 15,110.45
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 17,362.65
Total equity and liabilites 32,676.45
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 Standalone Standalone
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 Standalone Standalone
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 (8.50) (12.16)
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 2.14 3.06
5 Total Other comprehensive income 6.36 9.10



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax (544.71)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 881.04
Adjustments for decrease (increase) in inventories (778.76)
Adjustments for decrease (increase) in trade receivables, current (600.47)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 1,417.85
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 20.87
Adjustments for other financial assets, current (6.18)
Adjustments for other bank balances 55.19
Adjustments for increase (decrease) in trade payables, current 1,759.20
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (58.62)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,528.10
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss (228.85)
Adjustments for provisions, current 20.47
Adjustments for provisions, non-current 1.09
Adjustments for other financial liabilities, current 10.32
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (1.62)
Adjustments for dividend income 0.00
Adjustments for interest income 46.76
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) 3,972.87
Net cash flows from (used in) operations 3,428.16
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 3,428.16
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 15.00
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 413.41
Purchase of property, plant and equipment 1,487.70
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 46.76
Income taxes paid (refund) 235.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (1,277.53)
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 1,459.31
Repayments of borrowings 1,987.29
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 843.19
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (154.80)
Net cash flows from (used in) financing activities (1,525.97)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 624.66
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 624.66
Cash and cash equivalents cash flow statement at beginning of period 2.47
Cash and cash equivalents cash flow statement at end of period 627.13





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 AMD Industries Limited Adit Gupta Director Remuneration Approved 98.58 61.20 5.75
2 AMD Industries Limited Ashok Gupta Director Remuneration Approved 97.04 62.86 3.75
3 AMD Industries Limited Prabir Kumar Mukopadhyay Key Management Personnel Any other transaction salary Approved 0.00 5.24 0.00
4 AMD Industries Limited Radha Shakti Garg Key Management Personnel Any other transaction salary Approved 6.50 6.00 0.97
5 AMD Industries Limited Mamta Gupta Directors Relative Any other transaction salary Approved 7.90 7.18 1.13
6 AMD Industries Limited Vidhi Bajoria Directors Relative Any other transaction salary Approved 7.90 7.18 1.13
7 AMD Industries Limited Atul Gupta Director Any other transaction salary Approved 0.62 0.62 0.00
8 AMD Industries Limited Kamal Kumar Director Any other transaction sitting fees Approved 0.62 0.62 0.00
9 AMD Industries Limited Shubha Singh Director Any other transaction sitting fees Approved 0.62 0.62 0.00
10 AMD Industries Limited Tilak Raj Director Any other transaction sitting fees Approved 0.62 0.62 0.00
11 AMD Industries Limited Ashok Sons (HUF) Director's HUF Any other transaction Rent Approved 11.98 11.98 0.00
12 AMD Industries Limited Adit Gupta Director Any other transaction Rent Approved 59.36 59.36 0.00
13 AMD Industries Limited Chitra Gupta Director Relative Any other transaction Rent Approved 35.54 35.54 0.00
14 AMD Industries Limited Sonali Mukhopadhyay Relative of Key Management Personnel Any other transaction Legal & Professional fees Approved 0.00 2.50 0.00
15 AMD Industries Limited Ashok Gupta Director Interest paid Approved 28.43 29.26 0.00
16 AMD Industries Limited Adit Gupta Director Interest paid Approved 1.17 1.61 0.00
17 AMD Industries Limited Pink Dreams Studio Enterprises in which directors are interested Purchase of goods or services Approved 5.00 5.00 0.00
18 AMD Industries Limited Hindustan Autoplast (P) Limited Enterprises in which directors are interested Purchase of goods or services Approved 0.76 0.13 0.80
19 AMD Industries Limited Hindustan Autoplast (P) Limited Enterprises in which directors are interested Any other transaction Rent Received Approved 19.20 19.20 10.68
20 AMD Industries Limited Ashok Gupta Director Loan Approved 110.00 500.00 25.59
21 AMD Industries Limited Adit Gupta Director Loan Approved 0.00 50.00 15.36
22 AMD Industries Limited Ashok Gupta Director Loan Approved 471.68 133.67 0.00
23 AMD Industries Limited Adit Gupta Director Loan Approved 3.95 38.56 0.00
24 AMD Industries Limited AMD Estates and Developers (P) Limited Enterprises in which directors are interested Advance Approved 0.00 1,038.83 1,038.83
25 AMD Industries Limited AMD Estates and Developers (P) Limited Enterprises in which directors are interested Any other transaction Revenue Receivable Approved 0.00 631.60 631.60
26 AMD Industries Limited Hindustan Autoplast (P) Limited Enterprises in which directors are interested Any other transaction Expnses Approved 0.35 0.10 0.00
27 AMD Industries Limited Hindustan Autoplast (P) Limited Enterprises in which directors are interested Any other transaction Trade Receivable Approved 0.31 11.37 0.00
28 AMD Industries Limited Sanjeev Kumar Singhal Key Management Personnel Any other transaction Salary Approved 21.30 5.61 0.46
29 AMD Industries Limited Pink Dreams Studio Enterprises in which directors are interested Any other transaction Rent Received Approved 6.17 0.00 0.00
Total value of transaction during the reporting period 995.60