Integrated Filing — IndAS



General information about company

Scrip Code 531795
NSE Symbol ATULAUTO
MSEI Symbol NOTLISTED
ISIN INE951D01028
Name of company ATUL AUTO LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 08-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 08-08-2026   11:46:00
End date and time of board meeting 08-08-2026   13:12:00
Whether cash flow statement is applicable on company
Type of cash flow statement
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 21,843.00 21,843.00
Other income 130.00 130.00
Total income 21,973.00 21,973.00
2 Expenses
(a) Cost of materials consumed 16,440.00 16,440.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (888.00) (888.00)
(d) Employee benefit expense 2,282.00 2,282.00
(e) Finance costs 273.00 273.00
(f) Depreciation, depletion and amortisation expense 467.00 467.00
(f) Other Expenses
1 Loan, Losses & Provisions 568.00 568.00
2 Other expenses 1,754.00 1,754.00
Total other expenses 2,322.00 2,322.00
Total expenses 20,896.00 20,896.00
3 Total profit before exceptional items and tax 1,077.00 1,077.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,077.00 1,077.00
6 Tax expense
7 Current tax 265.00 265.00
8 Deferred tax 8.00 8.00
9 Total tax expenses 273.00 273.00
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 804.00 804.00
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 0.00 0.00
16 Total profit (loss) for period 804.00 804.00
17 Other comprehensive income net of taxes (65.00) (65.00)
18 Total Comprehensive Income for the period 739.00 739.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 793.00 793.00
Total profit or loss, attributable to non-controlling interests 11.00 11.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 728.00 728.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 11.00 11.00
21 Details of equity share capital
Paid-up equity share capital 1,388.00 1,388.00
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.86 2.86
Diluted earnings (loss) per share from continuing operations 2.86 2.86
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 2.86 2.86
Diluted earnings (loss) per share from continuing and discontinued operations 2.86 2.86
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) 2. The above results were reviewed and recommended by the Audit Committee, at its meeting held on August 08, 2026 for approval by the board and these results were approved and taken on record at the meeting of Board of Directors of the Company held on that date. 3. The consolidated financial result includes result of following companies: As per Notes in PDF File. 4. These financial results have been prepared in accordance with the recognition and measurement principles under Ind AS as prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India. 5. Other income includes following: As per Notes in PDF File. 6. The figures for the quarter ended on 31st March, 2026 are the balancing figures between the audited figures in respect of the full financial year and year to date figures up to the third quarter of the relevant financial year, which were subjected to limited review. 7. Figures relating to corresponding/ previous periods have been regrouped/reclassified wherever necessary to confirm to current period figures.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Automobiles Business 20,663.00 20,663.00
2 Non Banking Financial Business 1,363.00 1,363.00
Total Segment Revenue 22,026.00 22,026.00
Less: Inter segment revenue 183.00 183.00
Revenue from operations 21,843.00 21,843.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Automobiles Business 882.00 882.00
2 Non Banking Financial Business 195.00 195.00
Total Profit before tax 1,077.00 1,077.00
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 1,077.00 1,077.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Automobiles Business 50,460.00 50,460.00
2 Non Banking Financial Business 26,047.00 26,047.00
Total Segment Asset 76,507.00 76,507.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 76,507.00 76,507.00
4 Segment Liabilities
Segment Liabilities
1 Automobiles Business 14,409.00 14,409.00
2 Non Banking Financial Business 12,346.00 12,346.00
Total Segment Liabilities 26,755.00 26,755.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 26,755.00 26,755.00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
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 Post Employment Benefit Obligation (88.00) (88.00)
Total Amount of items that will not be reclassified to profit and loss (88.00)
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 (23.00) (23.00)
5 Total Other comprehensive income (65.00) (65.00)





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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 Maharishi & Co Yes 31-05-2028