Integrated Filing — IndAS



General information about company

Scrip Code 543512
NSE Symbol AVROIND
MSEI Symbol NOTLISTED
ISIN INE652Z01025
Name of company AVRO INDIA 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 14-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-08-2026
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 Single segment
Description of single segment Based on the guiding principles given in Ind AS-108 Operating Segments, the Company's business activity falls within a single operating segment i.e. manufacturing of plastic products and trading of plastic products, plastic granules LLDPE and scraps of plastics
Start date and time of board meeting 14-08-2026   17:00:00
End date and time of board meeting 14-08-2026   20:40:00
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 2,534.28 2,534.28
Other income 207.06 207.06
Total income 2,741.34 2,741.34
2 Expenses
(a) Cost of materials consumed 1,656.20 1,656.20
(b) Purchases of stock-in-trade 259.62 259.62
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (239.12) (239.12)
(d) Employee benefit expense 249.46 249.46
(e) Finance costs 34.86 34.86
(f) Depreciation, depletion and amortisation expense 104.87 104.87
(f) Other Expenses
1 Other expenses 599.00 599.00
Total other expenses 599.00 599.00
Total expenses 2,664.89 2,664.89
3 Total profit before exceptional items and tax 76.45 76.45
4 Exceptional items 0.00 0.00
5 Total profit before tax 76.45 76.45
6 Tax expense
7 Current tax 18.94 18.94
8 Deferred tax (11.81) (11.81)
9 Total tax expenses 7.13 7.13
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 69.32 69.32
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 69.32 69.32
17 Other comprehensive income net of taxes (1.06) (1.06)
18 Total Comprehensive Income for the period 68.26 68.26
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
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 0.00 0.00
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 1,341.71 1,341.71
Face value of equity share capital 1 1
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 0.05 0.05
Diluted earnings (loss) per share from continuing operations 0.05 0.05
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 0.05 0.05
Diluted earnings (loss) per share from continuing and discontinued operations 0.05 0.05
24 Debt equity ratio 0.2600 0.2600
25 Debt service coverage ratio 0.0900 0.0900
26 Interest service coverage ratio 3.1900 3.1900
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above consolidated financial results were reviewed by the Audit Committee and thereafter approved and taken on record by the Board of Directors at their meeting held on August 14, 2026. The Statutory Auditors of the Company have conducted limited review on these results. 2. The financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) as notified under Section 133 of the Companies Act, 2013 read with relevant rules thereafter and in terms of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) and other recognised accounting practices and policies to the extent applicable. 3. Based on the guiding principles given in Ind AS-108 Operating Segments, the Company's business activity falls within a single operating segment i.e. manufacturing of plastic products and trading of plastic products, plastic granules LLDPE and scraps of plastics. 4. The Board of Directors of holding company in their meeting held on March 25, 2026 approved the split of equity shares from the face value of Rs. 10 per equity share to Rs. 1 per equity share which was further approved by the shareholders of the Company in Extraordinary General meeting held on April 18, 2026. The record date for the split of equity shares was May 05, 2026. The National Stock Exchange of India Limited vide its circular 0715/2026 dated April 30, 2026 and BSE Limited vide its notice no. 20260430-52 dated April 30, 2026 confirmed that the new ISIN i.e. INE652Z01025 shall be effective for all trades done on and from Ex-date May 05, 2026. Consequently, the number of equity shares of the Company has increased pursuant to the aforesaid sub-division. Accordingly, the Basic and Diluted Earnings Per Share (EPS) for the quarter ended June 30, 2026, have been calculated based on the revised number of equity shares of Rs.1 each. The effect of the aforesaid sub-division has been given retrospectively for all periods presented in these financial results, including the corresponding Basic and Diluted EPS. 5. Other income of the holding company for the quarter ended June 30, 2026 includes commission income of Rs.25.90 lakhs (Rs.201.62 lakhs for the preceding quarter ended March 31, 2026, Rs. 81.19 lakhs for the corresponding quarter ended June 30, 2025) and Rs. 656.82 lakhs for the year ended March 31, 2026. 6. The Consolidated financial results include the results of the following entities namely, AVRO India Limited (Company) and AVRO Recycling Limited (wholly -owned subsidiary). 7. The figures for the quarter ended March 31, 2026 are the balancing figures between the audited consolidated figures for the full financial year and the published year-to-date figures up to December 31, 2025. 8. As at June 30, 2026, the Company has AVRO Recycling Limited as its wholly-owned subsidiary. Apart from the aforesaid subsidiary, the Company did not have any other subsidiary, joint venture or associate company as at June 30, 2026. 9. During the quarter ended June 30, 2026, the Company has sold certain Property, Plant and Equipment (including CWIP) amounting to Rs. 1261.98 lakhs to its wholly owned subsidiary, M/s. AVRO Recycling Limited. 10. The Board of Directors of holding company, at its meeting held on April 18, 2026, allotted 1,06,090 equity shares pursuant to the conversion of 1,06,090 warrants, upon receipt of the balance 75% of the issue price. The remaining 4,24,361 warrants lapsed due to non-receipt of the balance 75% of the issue price, and the 25% amount received earlier in respect of such warrants was forfeited, aggregating to Rs. 135.00 lakhs. Accordingly, the impact of the aforesaid allotment of equity shares has been considered in the computation of Basic and Diluted Earnings Per Share (EPS) for the quarter ended June 30, 2026.



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)
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of the net defined benefit liability (1.42) (1.42)
Total Amount of items that will not be reclassified to profit and loss (1.42)
2 Income tax relating to items that will not be reclassified to profit or loss (0.36) (0.36)
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 (1.06) (1.06)