Integrated Filing — IndAS

General information about company

Scrip Code	531921
NSE Symbol	AGARIND
MSEI Symbol	NOTLISTED
ISIN	INE204E01012
Name of company	Agarwal Industrial Corporation 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	13-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	07-08-2026
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	13-08-2026 15:00:00
End date and time of board meeting	13-08-2026 17:00:00
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

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	43,331.13	43,331.13
	Other income	275.61	275.61
	Total income	43,606.74	43,606.74
2	Expenses
(a)	Cost of materials consumed	11,528.85	11,528.85
(b)	Purchases of stock-in-trade	13,742.49	13,742.49
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	6,339.52	6,339.52
(d)	Employee benefit expense	307.54	307.54
(e)	Finance costs	519.82	519.82
(f)	Depreciation, depletion and amortisation expense	1,382.28	1,382.28
(f)	Other Expenses
1	Other Expenses	8,427.72	8,427.72
	Total other expenses	8,427.72	8,427.72
	Total expenses	42,248.22	42,248.22
3	Total profit before exceptional items and tax	1,358.52	1,358.52
4	Exceptional items	0.00	0.00
5	Total profit before tax	1,358.52	1,358.52
6	Tax expense
7	Current tax	323.61	323.61
8	Deferred tax	0.00	0.00
9	Total tax expenses	323.61	323.61
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	1,034.91	1,034.91
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	1,034.91	1,034.91
17	Other comprehensive income net of taxes	232.86	232.86
18	Total Comprehensive Income for the period	1,267.77	1,267.77
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1,034.92	1,034.92
	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	1,034.92	1,034.92
	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	1,495.78	1,495.78
	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	6.92	6.92
	Diluted earnings (loss) per share from continuing operations	6.92	6.92
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	6.92	6.92
	Diluted earnings (loss) per share from continuing and discontinued operations	6.92	6.92
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

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	Ancillary Infra (Bitumen & Allied products)	33,028.08	33,028.08
2	Petroleum vessels operating and chartering	8,545.52	8,545.52
3	Petroleum Products	1,112.05	1,112.05
4	Logistics	0.0090467	0.0090467
5	Wind Mill	0.0004165	0.0004165
6	Other (Unallocable)	0.0036793	0.0036793
	Total Segment Revenue	43,999.90	43,999.90
	Less: Inter segment revenue	393.14	393.14
	Revenue from operations	43,606.76	43,606.76
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Ancillary Infra (Bitumen & Allied products)	1,221.82	1,221.82
2	Petroleum vessels operating and chartering	620.52	620.52
3	Petroleum Products	9.13	9.13
4	Logistics	(52.51)	(52.51)
5	Wind Mill	(0.33)	(0.33)
6	Other (Unallocable)	(20.86)	(20.86)
	Total Profit before tax	1,777.77	1,777.77
	i. Finance cost	519.82	519.82
	ii. Other Unallocable Expenditure net off Unallocable income	(100.58)	(100.58)
	Profit before tax	1,358.53	1,358.53
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Ancillary Infra (Bitumen & Allied products)	31,732.03	31,732.03
2	Petroleum vessels operating and chartering	67,556.97	67,556.97
3	Petroleum Products	525.84	525.84
4	Logistics	5,827.07	5,827.07
5	Wind Mill	281.48	281.48
6	Other (Unallocable)	7,909.73	7,909.73
	Total Segment Asset	1,13,833.12	1,13,833.12
	Un-allocable Assets	0.00	0.00
	Net Segment Asset	1,13,833.12	1,13,833.12
4	Segment Liabilities
	Segment Liabilities
1	Ancillary Infra (Bitumen & Allied products)	11,032.21	11,032.21
2	Petroleum vessels operating and chartering	30,289.25	30,289.25
3	Petroleum Products	119.87	119.87
4	Logistics	1,315.55	1,315.55
5	Wind Mill	26.46	26.46
6	Other (Unallocable)	880.97	880.97
	Total Segment Liabilities	43,664.31	43,664.31
	Un-allocable Liabilities	0.00	0.00
	Net Segment Liabilities	43,664.31	43,664.31
	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
	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
1	Foreign Currency Translation Reserve	232.86	232.86
	Total Amount of items that will be reclassified to profit and loss	232.86
4	Income tax relating to items that will be reclassified to profit or loss	0.00	0.00
5	Total Other comprehensive income	232.86	232.86