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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 12-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-08-2026
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 Standalone
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 Single segment
Description of single segment Trading of commodities, bullions, gold jewellery, diamonds, derivatives, shares & securities.
Start date and time of board meeting 12-08-2026   15:00:00
End date and time of board meeting 12-08-2026   15:47:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
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
Not Applicable.



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 Standalone Standalone
1 Income
Revenue from operations 12.97 12.97
Other income 206.03 206.03
Total income 219.00 219.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 286.18 286.18
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (341.45) (341.45)
(d) Employee benefit expense 6.32 6.32
(e) Finance costs 1.52 1.52
(f) Depreciation, depletion and amortisation expense 12.66 12.66
(f) Other Expenses
1 Other Expenses 10.17 10.17
Total other expenses 10.17 10.17
Total expenses (24.60) (24.60)
3 Total profit before exceptional items and tax 243.60 243.60
4 Exceptional items 0.00 0.00
5 Total profit before tax 243.60 243.60
6 Tax expense
7 Current tax 67.00 67.00
8 Deferred tax (5.40) (5.40)
9 Total tax expenses 61.60 61.60
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 182.00 182.00
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 182.00 182.00
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 182.00 182.00
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 1,362.36 1,362.36
Face value of equity share capital 10 10
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 1.34 1.34
Diluted earnings (loss) per share from continuing operations 1.34 1.34
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 1.34 1.34
Diluted earnings (loss) per share from continuing and discontinued operations 1.34 1.34
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) NOTES:- 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 & Disclosure requirements) Regulations 2015. The Consolidated Financial Results include the results of the Parent, its subsidiaries i.e. Amazo Solar Power Private Limited and IGR Ausom LLP, and its Joint Ventures i.e. Swadeshi Distributors LLP. The unaudited financial results of aforesaid joint venture are incorporated in the consolidated financial results using equity method of accounting. 2. Group's share of profit or loss as well as share of total comprehensive income or loss arising from a joint venture i.e. Bsafal Kz Estate LLP for the quarter ended 30th June 2026 is not recognized in the consolidated financial results and hence the financial results of aforesaid joint venture is not included in the Consolidated Financial Results of the Group. 3. In the previous financial year i.e. 2025-26, 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 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 2025, is incorporated in the consolidated financial results using equity method of accounting. 4. Segment Reporting Standalone Financial Results: Based on the nature of the Company's business activities and the manner in which the operations are managed and reviewed by the management, the Company operates within a single primary business segment, namely, “Trading in Commodities, Bullions, Gold Jewellery, Diamonds, Derivatives, Shares and Securities.” Accordingly, there are no separate operating segments requiring disclosure under Ind AS 108 – Operating Segments, prescribed under Section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder. Consequently, segment information has not been separately disclosed in the Standalone Financial Results. Consolidated Financial Results For the purpose of the Consolidated Financial Results, the Group has identified the following reportable operating segments in accordance with Ind AS 108 – Operating Segments, based on the nature of products and services, the risks and returns associated with the respective activities, and the manner in which the results of these activities are regularly reviewed by the Chief Operating Decision Maker (CODM): 1. Refining Segment – comprises manufacturing and refining of Gold Bars and Silver Bars at the refinery. 2. Bullion Segment – comprises trading in Gold Bars and Silver Bars. 3. Shares, Securities and Derivatives Segment – comprises trading in shares and securities and undertaking derivative transactions. 4. Power Segment – comprises generation of power through the Group's solar power plants. Accordingly, segment information in respect of the above reportable operating segments has been disclosed in the Consolidated Financial Results in accordance with the requirements of Ind AS 108. 5. No Investor complaint was pending at the beginning of the quarter. During the quarter, one complaint was received and resolved satisfactory. Investor may send their complaint/grievance through email at:- investorcomplaints@gmail.com with facts of the case, if any. 6. The figures for the quarter ended on 31st March, 2026 is 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. 7. 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. 8. The Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on 12th August, 2026. Limited Review of the unaudited financial results for the quarter ended on 30th June, 2026 has been carried out by the Statutory Auditor. FOR AUSOM ENTERPRISE LIMITED sd/- Place: Ahmedabad KISHOR P. MANDALIA Date: 12-08-2026 MANAGING DIRECTOR



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 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 01-04-2026 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 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 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 0.00 0.00