Integrated Filing — IndAS
General information about company
| Scrip Code |
543458 |
| NSE Symbol |
AWL |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE699H01024 |
| Name of company |
AWL AGRI BUSINESS 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 |
27-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
13-10-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second 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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
27-10-2026 15:15:00 |
| End date and time of board meeting |
27-10-2026 16:10:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| 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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
22,20,193.00 |
42,25,007.00 |
|
Other income |
6,932.00 |
10,686.00 |
|
Total income |
22,27,125.00 |
42,35,693.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
19,17,435.00 |
37,90,119.00 |
| (b) |
Purchases of stock-in-trade |
1,28,984.00 |
1,96,083.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(37,385.00) |
(1,92,487.00) |
| (d) |
Employee benefit expense |
18,112.00 |
36,203.00 |
| (e) |
Finance costs |
24,137.00 |
42,757.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
11,838.00 |
23,535.00 |
| (f) |
Other Expenses |
| 1 |
Freight and Forwarding Expenses |
51,844.00 |
1,01,686.00 |
| 2 |
Power and Fuel |
20,367.00 |
39,442.00 |
| 3 |
Consumption of Chemicals, Stores, Spares and Consumables |
16,475.00 |
31,830.00 |
| 4 |
Contract Labour Charges |
10,429.00 |
20,031.00 |
| 5 |
Advertisement and Sales Promotion Expenses |
5,205.00 |
11,225.00 |
| 6 |
Sales Distribution Network Expenses |
5,192.00 |
10,562.00 |
| 7 |
Contractual Administrative Manpower and Security Service Charges |
2,614.00 |
5,194.00 |
| 8 |
Job Work Charges |
2,246.00 |
4,624.00 |
| 9 |
Port and other Storage Charges |
2,381.00 |
4,332.00 |
| 10 |
Other Expenses |
14,028.00 |
31,445.00 |
|
Total other expenses |
1,30,781.00 |
2,60,371.00 |
|
Total expenses |
21,93,902.00 |
41,56,581.00 |
| 3 |
Total profit before exceptional items and tax |
33,223.00 |
79,112.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
33,223.00 |
79,112.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
8,215.00 |
20,231.00 |
| 8 |
Deferred tax |
2,211.00 |
2,904.00 |
| 9 |
Total tax expenses |
10,426.00 |
23,135.00 |
| 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 |
22,797.00 |
55,977.00 |
| 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 |
1,142.00 |
3,101.00 |
| 16 |
Total profit (loss) for period |
23,939.00 |
59,078.00 |
| 17 |
Other comprehensive income net of taxes |
261.00 |
35.00 |
| 18 |
Total Comprehensive Income for the period |
24,200.00 |
59,113.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
23,906.00 |
58,934.00 |
|
Total profit or loss, attributable to non-controlling interests |
33.00 |
144.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
24,167.00 |
58,969.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
33.00 |
144.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
12,918.00 |
12,918.00 |
|
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 |
1.85 |
4.57 |
|
Diluted earnings (loss) per share from continuing operations |
1.85 |
4.57 |
| 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 |
1.85 |
4.57 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
1.85 |
4.57 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2026 |
| Date of end of reporting period |
30-09-2026 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
6,06,191.00 |
|
Capital work-in-progress |
67,299.00 |
|
Investment property |
|
|
Goodwill |
32,584.00 |
|
Other intangible assets |
85,394.00 |
|
Intangible assets under development |
66.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
45,746.00 |
|
Non-current financial assets |
|
|
Non-current investments |
13.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
3,152.00 |
|
Other non-current financial assets |
|
| 1 |
Other Financial Assets |
7,141.00 |
|
Total of other non-current financial assets |
7,141.00 |
|
Total non-current financial assets |
10,306.00 |
|
Deferred tax assets (net) |
1,890.00 |
|
Other non-current assets |
|
| 1 |
Income Tax Asset (Net) |
790.00 |
| 2 |
Other Non Current Assets |
90,471.00 |
|
Total of other non-current assets |
91,261.00 |
|
Total non-current assets |
9,40,737.00 |
| 2 |
Current assets |
|
|
Inventories |
14,83,761.00 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
3,00,369.00 |
|
Cash and cash equivalents |
24,627.00 |
|
Bank balance other than cash and cash equivalents |
7,271.00 |
|
Loans, current |
339.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
1,95,202.00 |
|
Total current financial assets |
5,27,808.00 |
|
Current tax assets (net) |
|
|
Other current assets |
|
| 1 |
Other Current Assets |
94,304.00 |
|
Total of other current assets |
94,304.00 |
|
Total current assets |
21,05,873.00 |
| 3 |
Non-current assets classified as held for sale |
1,168.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
30,47,778.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
12,918.00 |
|
Other equity |
10,76,097.00 |
|
Total equity attributable to owners of parent |
10,89,015.00 |
|
Non controlling interest |
440.00 |
|
Total equity |
10,89,455.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
45,119.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
|
| 1 |
Lease Liabilities |
24,146.00 |
| 2 |
Other Financial Liabilities |
14,830.00 |
|
Total of other non-current financial liabilities |
38,976.00 |
|
Total non-current financial liabilities |
84,095.00 |
|
Provisions, non-current |
65,305.00 |
|
Deferred tax liabilities (net) |
49,077.00 |
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
1,98,477.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
2,13,624.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
35,647.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
4,30,719.00 |
|
Total Trade payable |
4,66,366.00 |
|
Other current financial liabilities |
|
| 1 |
Trade Credits from Banks and Others |
8,50,146.00 |
| 2 |
Lease Liabilities |
5,983.00 |
| 3 |
Other Financial Liabilities |
1,06,936.00 |
|
Total of other current financial liabilities |
9,63,065.00 |
|
Total current financial liabilities |
16,43,055.00 |
|
Other current liabilities |
1,04,361.00 |
| 1 |
Other Current Liabilities |
1,04,361.00 |
|
Total of other current liabilities |
1,04,361.00 |
|
Provisions, current |
2,105.00 |
|
Current tax liabilities (Net) |
10,325.00 |
|
Deferred government grants, Current |
|
|
Total current liabilities |
17,59,846.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
19,58,323.00 |
|
Total equity and liabilites |
30,47,778.00 |
|
Disclosure of notes on assets and liabilities |
|
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 |
01-07-2026 |
01-04-2026 |
| Date of end of reporting
period |
30-09-2026 |
30-09-2026 |
| 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 |
Edible Oil |
17,06,738.00 |
32,53,224.00 |
| 2 |
Food & FMCG |
2,21,621.00 |
3,94,269.00 |
| 3 |
Industry Essentials |
2,91,834.00 |
5,77,514.00 |
|
Total Segment Revenue |
22,20,193.00 |
42,25,007.00 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
22,20,193.00 |
42,25,007.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Edible Oil |
18,385.00 |
48,947.00 |
| 2 |
Food & FMCG |
3,803.00 |
11,018.00 |
| 3 |
Industry Essentials |
16,403.00 |
31,279.00 |
|
Total Profit before tax |
38,591.00 |
91,244.00 |
|
i. Finance cost |
803.00 |
1,445.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
4,565.00 |
10,687.00 |
|
Profit before tax |
33,223.00 |
79,112.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Edible Oil |
19,12,612.00 |
19,12,612.00 |
| 2 |
Food & FMCG |
4,51,181.00 |
4,51,181.00 |
| 3 |
Industry Essentials |
3,64,062.00 |
3,64,062.00 |
|
Total Segment Asset |
27,27,855.00 |
27,27,855.00 |
|
Un-allocable Assets |
3,19,923.00 |
3,19,923.00 |
|
Net Segment Asset |
30,47,778.00 |
30,47,778.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Edible Oil |
15,33,484.00 |
15,33,484.00 |
| 2 |
Food & FMCG |
1,39,892.00 |
1,39,892.00 |
| 3 |
Industry Essentials |
1,81,227.00 |
1,81,227.00 |
|
Total Segment Liabilities |
18,54,603.00 |
18,54,603.00 |
|
Un-allocable Liabilities |
1,03,720.00 |
1,03,720.00 |
|
Net Segment Liabilities |
19,58,323.00 |
19,58,323.00 |
|
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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| 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 |
Re-measurement gain / (loss) on defined benefit plans |
271.00 |
256.00 |
| 2 |
Share in Other Comprehensive Income / (loss) of Associate and Joint Ventures (Net of Tax)Share in Other Comprehensive Income / (loss) of Associate and Joint Ventures (Net of Tax) |
0.00 |
(168.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
271.00 |
88.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
68.00 |
64.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange difference (loss) / gain on translation of financial statements of foreign operations |
58.00 |
11.00 |
|
Total Amount of items that will be reclassified to profit and loss |
58.00 |
11.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
261.00 |
35.00 |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
79,112.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
36,175.00 |
|
Adjustments for decrease (increase) in inventories |
(6,64,928.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(37,800.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(18,350.00) |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
2,428.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
2,85,544.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
45,613.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
23,535.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
620.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
2,040.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
6,388.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
6,778.00 |
|
Adjustments for share-based payments |
1,949.00 |
|
Adjustments for fair value losses (gains) |
(1,192.00) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
0.00 |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
543.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(3,24,213.00) |
|
Net cash flows from (used in)
operations |
(2,45,101.00) |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
13,873.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
(2,58,974.00) |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
0.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
0.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
397.00 |
|
Purchase of property, plant and equipment |
45,220.00 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
0.00 |
|
Interest received |
6,758.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
37,146.00 |
|
Net cash flows from (used in)
investing activities |
(919.00) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
0.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
1,88,247.00 |
|
Repayments of borrowings |
3,593.00 |
|
Payments of lease liabilities |
4,416.00 |
|
Dividends paid |
12,911.00 |
|
Interest paid |
35,994.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(3,013.00) |
|
Net cash flows from (used in)
financing activities |
1,28,320.00 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(1,31,573.00) |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
(182.00) |
|
Net increase (decrease) in cash
and cash equivalents |
(1,31,755.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
1,45,648.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
13,893.00 |
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 |
S R B C & CO LLP |
Yes |
28-02-2029 |