Integrated Filing — IndAS
General information about company
| Scrip Code |
500101 |
| NSE Symbol |
ARVIND |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE034A01011 |
| Name of company |
ARVIND 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 |
28-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
|
| 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 |
28-10-2026 10:30:00 |
| End date and time of board meeting |
28-10-2026 12:15:00 |
| 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 |
2,91,862.00 |
5,41,958.00 |
|
Other income |
2,186.00 |
3,970.00 |
|
Total income |
2,94,048.00 |
5,45,928.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
1,32,042.00 |
2,51,849.00 |
| (b) |
Purchases of stock-in-trade |
22,081.00 |
34,171.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(7,729.00) |
(18,331.00) |
| (d) |
Employee benefit expense |
34,837.00 |
66,997.00 |
| (e) |
Finance costs |
7,068.00 |
12,507.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
10,705.00 |
20,017.00 |
| (f) |
Other Expenses |
| 1 |
Project expenses |
3,682.00 |
6,538.00 |
| 2 |
Other expenses |
75,995.00 |
1,45,754.00 |
|
Total other expenses |
79,677.00 |
1,52,292.00 |
|
Total expenses |
2,78,681.00 |
5,19,502.00 |
| 3 |
Total profit before exceptional items and tax |
15,367.00 |
26,426.00 |
| 4 |
Exceptional items |
2,824.00 |
567.00 |
| 5 |
Total profit before tax |
18,191.00 |
26,993.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
4,682.00 |
7,750.00 |
| 8 |
Deferred tax |
(1,461.00) |
(1,418.00) |
| 9 |
Total tax expenses |
3,221.00 |
6,332.00 |
| 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 |
14,970.00 |
20,661.00 |
| 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 |
190.00 |
276.00 |
| 16 |
Total profit (loss) for period |
15,160.00 |
20,937.00 |
| 17 |
Other comprehensive income net of taxes |
1,922.00 |
5,069.00 |
| 18 |
Total Comprehensive Income for the period |
17,082.00 |
26,006.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
14,786.00 |
20,131.00 |
|
Total profit or loss, attributable to non-controlling interests |
374.00 |
806.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
16,505.00 |
25,025.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
577.00 |
981.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
27,204.00 |
27,204.00 |
|
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 |
5.55 |
7.59 |
|
Diluted earnings (loss) per share from continuing operations |
5.54 |
7.58 |
| 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 |
5.55 |
7.59 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
5.54 |
7.58 |
| 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 |
4,17,393.00 |
|
Capital work-in-progress |
29,060.00 |
|
Investment property |
11,534.00 |
|
Goodwill |
42,947.00 |
|
Other intangible assets |
53,213.00 |
|
Intangible assets under development |
358.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
4,184.00 |
|
Non-current financial assets |
|
|
Non-current investments |
2,122.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
10.00 |
|
Other non-current financial assets |
|
| 1 |
Other non-current financial assets |
6,932.00 |
|
Total of other non-current financial assets |
6,932.00 |
|
Total non-current financial assets |
9,064.00 |
|
Deferred tax assets (net) |
4,386.00 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
16,222.00 |
|
Total of other non-current assets |
16,222.00 |
|
Total non-current assets |
5,88,361.00 |
| 2 |
Current assets |
|
|
Inventories |
2,57,673.00 |
|
Current financial asset |
|
|
Current investments |
36,699.00 |
|
Trade receivables, current |
1,69,730.00 |
|
Cash and cash equivalents |
20,823.00 |
|
Bank balance other than cash and cash equivalents |
14,530.00 |
|
Loans, current |
1,394.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
5,875.00 |
|
Total current financial assets |
2,49,051.00 |
|
Current tax assets (net) |
5,822.00 |
|
Other current assets |
|
| 1 |
Other current assets |
45,800.00 |
|
Total of other current assets |
45,800.00 |
|
Total current assets |
5,58,346.00 |
| 3 |
Non-current assets classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
11,46,707.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
27,204.00 |
|
Other equity |
3,97,744.00 |
|
Total equity attributable to owners of parent |
4,24,948.00 |
|
Non controlling interest |
38,922.00 |
|
Total equity |
4,63,870.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
1,31,896.00 |
|
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 |
23,739.00 |
| 2 |
Other financial liabilities |
41,692.00 |
|
Total of other non-current financial liabilities |
65,431.00 |
|
Total non-current financial liabilities |
1,97,327.00 |
|
Provisions, non-current |
4,195.00 |
|
Deferred tax liabilities (net) |
15,353.00 |
|
Deferred government grants, Non-current |
11,492.00 |
|
Other non-current liabilities |
|
| 1 |
Other non current liabilities |
10,775.00 |
|
Total of other non-current liabilities |
10,775.00 |
|
Total non-current liabilities |
2,39,142.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
1,33,181.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
8,425.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
2,29,376.00 |
|
Total Trade payable |
2,37,801.00 |
|
Other current financial liabilities |
|
| 1 |
Lease Liabilities |
5,289.00 |
| 2 |
Other financial liabilities |
33,415.00 |
|
Total of other current financial liabilities |
38,704.00 |
|
Total current financial liabilities |
4,09,686.00 |
|
Other current liabilities |
29,769.00 |
| 1 |
Other current liabilities |
29,769.00 |
|
Total of other current liabilities |
29,769.00 |
|
Provisions, current |
2,721.00 |
|
Current tax liabilities (Net) |
186.00 |
|
Deferred government grants, Current |
1,333.00 |
|
Total current liabilities |
4,43,695.00 |
| 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 |
6,82,837.00 |
|
Total equity and liabilites |
11,46,707.00 |
|
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 |
Textiles |
2,14,586.00 |
4,00,822.00 |
| 2 |
Advanced Materials |
80,548.00 |
1,45,523.00 |
| 3 |
Others |
19,131.00 |
36,930.00 |
|
Total Segment Revenue |
3,14,265.00 |
5,83,275.00 |
|
Less: Inter segment revenue |
22,403.00 |
41,317.00 |
|
Revenue from operations |
2,91,862.00 |
5,41,958.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Textiles |
13,284.00 |
21,447.00 |
| 2 |
Advanced Materials |
8,734.00 |
14,512.00 |
| 3 |
Others |
3,783.00 |
4,383.00 |
|
Total Profit before tax |
25,801.00 |
40,342.00 |
|
i. Finance cost |
7,068.00 |
12,507.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
352.00 |
566.00 |
|
Profit before tax |
18,381.00 |
27,269.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Textiles |
6,33,706.00 |
6,33,706.00 |
| 2 |
Advanced Materials |
3,05,262.00 |
3,05,262.00 |
| 3 |
Others |
91,976.00 |
91,976.00 |
|
Total Segment Asset |
10,30,944.00 |
10,30,944.00 |
|
Un-allocable Assets |
1,15,763.00 |
1,15,763.00 |
|
Net Segment Asset |
11,46,707.00 |
11,46,707.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Textiles |
2,45,699.00 |
2,45,699.00 |
| 2 |
Advanced Materials |
93,961.00 |
93,961.00 |
| 3 |
Others |
52,788.00 |
52,788.00 |
|
Total Segment Liabilities |
3,92,448.00 |
3,92,448.00 |
|
Un-allocable Liabilities |
25,312.00 |
25,312.00 |
|
Net Segment Liabilities |
4,17,760.00 |
4,17,760.00 |
|
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 |
Equity Instruments through Other Comprehensive Income (FVOCI) |
1,421.00 |
1,380.00 |
| 2 |
Remeasurement gain/(loss) of defined benefit plans |
(197.00) |
(396.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
1,224.00 |
984.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
155.00 |
99.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Effective portion of gain/(loss) on cash flow hedges |
447.00 |
5,010.00 |
| 2 |
Exchange differences on translation of foreign operations |
519.00 |
435.00 |
|
Total Amount of items that will be reclassified to profit and loss |
966.00 |
5,445.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
113.00 |
1,261.00 |
| 5 |
Total Other comprehensive income |
1,922.00 |
5,069.00 |
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 |
26,993.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
12,507.00 |
|
Adjustments for decrease (increase) in inventories |
(31,741.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(10,204.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(11,778.00) |
|
Adjustments for decrease (increase) in other non-current assets |
(348.00) |
|
Adjustments for other financial assets, non-current |
(2,613.00) |
|
Adjustments for other financial assets, current |
764.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
35,028.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
(1,914.00) |
|
Adjustments for increase (decrease) in other non-current liabilities
|
2,099.00 |
|
Adjustments for depreciation and amortisation expense |
20,017.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
(2,688.00) |
|
Adjustments for provisions, non-current |
(139.00) |
|
Adjustments for other financial liabilities, current |
768.00 |
|
Adjustments for other financial liabilities, non-current |
30.00 |
|
Adjustments for unrealised foreign exchange losses gains |
(1,740.00) |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
865.00 |
|
Adjustments for share-based payments |
169.00 |
|
Adjustments for fair value losses (gains) |
0.00 |
|
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 |
(4,380.00) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
2,972.00 |
|
Net cash flows from (used in)
operations |
29,965.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
8,061.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
21,904.00 |
|
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 |
76,265.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
77,960.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
91,832.00 |
|
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 |
979.00 |
|
Purchase of property, plant and equipment |
37,989.00 |
|
Proceeds from sales of investment property |
54.00 |
|
Purchase of investment property |
80.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
159.00 |
|
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 |
1,482.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
115.00 |
|
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 |
628.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(6,911.00) |
|
Net cash flows from (used in)
investing activities |
(1,34,982.00) |
|
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 |
48,961.00 |
|
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 |
2.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
1,33,628.00 |
|
Repayments of borrowings |
30,881.00 |
|
Payments of lease liabilities |
3,527.00 |
|
Dividends paid |
12,242.00 |
|
Interest paid |
10,840.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
1,25,101.00 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
12,023.00 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
0.00 |
|
Net increase (decrease) in cash
and cash equivalents |
12,023.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
8,800.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
20,823.00 |
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 |
Deloitte Haskins & Sells LLP |
Yes |
31-07-2027 |