Integrated Filing — IndAS



General information about company

Scrip Code 544860
NSE Symbol ARDEE
MSEI Symbol NOTLISTED
ISIN INE0XNF01022
Name of company ARDEE INDUSTRIES 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 25-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-08-2026
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 Diversified Metals
Start date and time of board meeting 25-08-2026   12:30:00
End date and time of board meeting 25-08-2026   13:58:00
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
There is no default of any loan.



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 33,881.10 33,881.10
Other income 22.50 22.50
Total income 33,903.60 33,903.60
2 Expenses
(a) Cost of materials consumed 26,370.10 26,370.10
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,423.90 1,423.90
(d) Employee benefit expense 811.00 811.00
(e) Finance costs 432.70 432.70
(f) Depreciation, depletion and amortisation expense 275.30 275.30
(f) Other Expenses
1 Other Expenses 1,922.90 1,922.90
Total other expenses 1,922.90 1,922.90
Total expenses 31,235.90 31,235.90
3 Total profit before exceptional items and tax 2,667.70 2,667.70
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,667.70 2,667.70
6 Tax expense
7 Current tax 688.70 688.70
8 Deferred tax (11.30) (11.30)
9 Total tax expenses 677.40 677.40
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 1,990.30 1,990.30
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 1,990.30 1,990.30
17 Other comprehensive income net of taxes 2.50 2.50
18 Total Comprehensive Income for the period 1,992.80 1,992.80
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 5,096.50 5,096.50
Face value of equity share capital 2 2
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 0.78 0.78
Diluted earnings (loss) per share from continuing operations 0.78 0.78
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 0.78 0.78
Diluted earnings (loss) per share from continuing and discontinued operations 0.78 0.78
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) 1.The above unaudited financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meeting held on August 25, 2026 and has been subjected to limited review by the Statutory Auditors of the Company. These unaudited financial results have been prepared in accordance with the recognition and measurement principles provided in Indian Accounting Standard (Ind AS) 34 on Interim Financial Reporting, the provisions of the Companies Act, 2013 (the Act), as applicable and guidelines issued by the Securities and Exchange Board of India (SEBI) under SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 as amended. 2.The unaudited financial results for the corresponding quarter ended March 31, 2026 and comparative quarter ended June 30, 2025 have neither been reviewed nor audited by the statutory auditors of the company. However, the management has exercised necessary care and diligence to ensure the financial results for such periods are fairly stated. 3.Subsequent to the quarter ended June 30, 2026, the Company successfully completed its Initial Public Offering (IPO) of 80,351,950 equity shares with a face value of Rs. 2 each at an issue price of Rs. 53 per share. The IPO comprised a fresh issue of 60,376,950 shares and an offer for sale of 19,975,000 shares by selling shareholders. Following the IPO, the equity shares of the Company were listed on the National Stock Exchange of India Limited (NSE) and the BSE Limited on August 12, 2026. Accordingly, the unaudited financial results for the quarter ended June 30, 2026, have been prepared for the first time in compliance with SEBI listing regulations. 4.Subsequent to the quarter ended June 30, 2025, Pursant to the approval of shareholders granted in extra - ordinary general meeting held on July 15,2025, the company accorded for the subdivision of existing authorised share capital of the company from Rs.50 million consisiting of 0.5 million equity shares having face value of Rs100/- each to INR. 50 million consisiting of 25 million equity shares having face value of INR 2 each.Further, Pursant to the approval of shareholders granted in extra - ordinary general meeting held on July 25,2025 the company has issued bonus shares in the ratio of 15 equity shares for every 1 equity share. Accordingly , the company has presented basic & diluted earning per share on the basis of new numbers of shares for current as well previous years & periods . 5.The Company has evaluated its operating segments in accordance with Indian Accounting Standard (Ind AS) 108 – “Operating Segments”. Based on the internal organisational structure, the nature of products and services, and the risks and returns associated with them, the management has determined that the Company operates in a single business segment.Accordingly, there are no other reportable operating segments for the purpose of segment reporting under Ind AS 108. 6.The figures for the quarter ended 31st March 2026 being the balancing figure between audited figures in respect of the full financial year and the audited year to date figures up to nine-month period ended 31st December 2025. 7.The figures for the year ended March 31, 2026, have been extracted from the general purpose financial statements of the Company for the year ended March 31, 2026, which were audited by the Statutory auditors of the Company. 8.Previous periods'/ year's figures have been regrouped / reclassified, whereever considered necessary to make them comparable with those of the current period, however, the impact of the same is not material to these financial results. current period, however, the impact of the same is not material to these financial results. 9.The above unaudited financial results are available on the Company's website viz. www.ardeeindustries.com and on the websites of BSE (www.bseindia.com) and NSE (www.nseindia.com).



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 (3.30) (3.30)
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 0.80 0.80
5 Total Other comprehensive income 2.50 2.50