Integrated Filing — IndAS
General information about company
| Scrip Code |
500317 |
| NSE Symbol |
OSWALAGRO |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE142A01012 |
| Name of company |
OSWAL AGRO MILLS 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 |
04-11-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
30-10-2026 |
| 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 |
04-11-2026 16:30:00 |
| End date and time of board meeting |
04-11-2026 17:00:00 |
| 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 |
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 |
01-07-2026 |
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 |
781.87 |
781.87 |
|
Other income |
597.45 |
1,040.95 |
|
Total income |
1,379.32 |
1,822.82 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
0.00 |
0.00 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
60.65 |
60.65 |
| (d) |
Employee benefit expense |
105.67 |
222.18 |
| (e) |
Finance costs |
9.93 |
12.45 |
| (f) |
Depreciation, depletion and amortisation expense
|
5.39 |
10.80 |
| (f) |
Other Expenses |
| 1 |
Rates &Taxes |
137.30 |
199.04 |
| 2 |
Consultancy & Professional Fees |
7.69 |
75.25 |
| 3 |
Contribution towards corporate social responsibility |
100.00 |
100.00 |
| 4 |
Other Expenses |
52.10 |
88.07 |
|
Total other expenses |
297.09 |
462.36 |
|
Total expenses |
478.73 |
768.44 |
| 3 |
Total profit before exceptional items and tax |
900.59 |
1,054.38 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
900.59 |
1,054.38 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
239.91 |
269.21 |
| 8 |
Deferred tax |
(0.68) |
24.55 |
| 9 |
Total tax expenses |
239.23 |
293.76 |
| 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 |
661.36 |
760.62 |
| 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 |
420.19 |
833.62 |
| 16 |
Total profit (loss) for period |
1,081.55 |
1,594.24 |
| 17 |
Other comprehensive income net of taxes |
(518.18) |
9.82 |
| 18 |
Total Comprehensive Income for the period |
563.37 |
1,604.06 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
1,081.55 |
1,594.24 |
|
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 |
(518.18) |
9.82 |
|
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 |
13,423.48 |
13,423.48 |
|
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 |
0.81 |
1.19 |
|
Diluted earnings (loss) per share from continuing operations |
0.81 |
1.19 |
| 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 |
0.81 |
1.19 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
0.81 |
1.19 |
| 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 |
354.19 |
|
Capital work-in-progress |
|
|
Investment property |
213.58 |
|
Goodwill |
0.00 |
|
Other intangible assets |
0.00 |
|
Intangible assets under development |
|
|
Biological assets other than bearer plants |
|
|
Investments accounted for using equity method |
|
|
Non-current financial assets |
|
|
Non-current investments |
55,582.99 |
|
Trade receivables, non-current |
|
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
|
Total of other non-current financial assets |
|
|
Total non-current financial assets |
55,582.99 |
|
Deferred tax assets (net) |
336.10 |
|
Other non-current assets |
|
| 1 |
Investment |
747.50 |
| 2 |
Other Financial Assets |
14,090.08 |
| 3 |
Income Tax Assets |
747.11 |
| 4 |
Other Non Current Assets |
3,350.00 |
|
Total of other non-current assets |
18,934.69 |
|
Total non-current assets |
75,421.55 |
| 2 |
Current assets |
|
|
Inventories |
6,151.30 |
|
Current financial asset |
|
|
Current investments |
227.29 |
|
Trade receivables, current |
773.07 |
|
Cash and cash equivalents |
1,836.75 |
|
Bank balance other than cash and cash equivalents |
7,173.42 |
|
Loans, current |
3.59 |
|
Other current financial assets |
|
|
Total of other current financial assets |
215.72 |
|
Total current financial assets |
10,229.84 |
|
Current tax assets (net) |
|
|
Other current assets |
|
|
Total of other current assets |
|
|
Total current assets |
16,381.14 |
| 3 |
Non-current assets classified as held for sale |
|
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
91,802.69 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
13,423.48 |
|
Other equity |
77,881.50 |
|
Total equity attributable to owners of parent |
91,304.98 |
|
Non controlling interest |
|
|
Total equity |
91,304.98 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
0.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
|
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
|
|
Total Trade payable |
|
|
Other non-current financial liabilities |
|
|
Total of other non-current financial liabilities |
|
|
Total non-current financial liabilities |
0.00 |
|
Provisions, non-current |
25.46 |
|
Deferred tax liabilities (net) |
|
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
25.46 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
0.00 |
|
Trade payables, 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 |
119.74 |
|
Total Trade payable |
119.74 |
|
Other current financial liabilities |
|
|
Total of other current financial liabilities |
|
|
Total current financial liabilities |
119.74 |
|
Other current liabilities |
324.14 |
| 1 |
Other Current Liabilities |
324.14 |
|
Total of other current liabilities |
324.14 |
|
Provisions, current |
28.37 |
|
Current tax liabilities (Net) |
|
|
Deferred government grants, Current |
|
|
Total current liabilities |
472.25 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
|
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
|
|
Total liabilities |
497.71 |
|
Total equity and liabilites |
91,802.69 |
|
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 |
Trading |
0.00 |
0.00 |
| 2 |
Investment Activities |
0.0049998 |
0.0094348 |
| 3 |
Real Estate |
0.0087934 |
0.0087934 |
| 4 |
Unallocated |
0.00 |
0.00 |
|
Total Segment Revenue |
1,379.32 |
1,822.82 |
|
Less: Inter segment revenue |
|
|
|
Revenue from operations |
1,379.32 |
1,822.82 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Trading |
0.00 |
0.01 |
| 2 |
Investment Activities |
551.01 |
798.58 |
| 3 |
Real Estate |
709.61 |
742.31 |
| 4 |
Unallocated |
(350.10) |
(474.07) |
|
Total Profit before tax |
910.52 |
1,066.83 |
|
i. Finance cost |
9.93 |
12.45 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
|
|
|
Profit before tax |
900.59 |
1,054.38 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Trading |
773.07 |
773.07 |
| 2 |
Investment Activities |
79,726.66 |
79,726.66 |
| 3 |
Real Estate |
9,511.33 |
9,511.33 |
| 4 |
Unallocated |
1,791.63 |
1,791.63 |
|
Total Segment Asset |
91,802.69 |
91,802.69 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
91,802.69 |
91,802.69 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Trading |
0.00 |
0.00 |
| 2 |
Investment Activities |
127.20 |
127.20 |
| 3 |
Real Estate |
31.80 |
31.80 |
| 4 |
Unallocated |
338.71 |
338.71 |
|
Total Segment Liabilities |
497.71 |
497.71 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
497.71 |
497.71 |
|
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 |
Remeasurement of defind benefit plan |
1.05 |
2.10 |
| 2 |
Share of profit /(loss) of an Associate |
(519.23) |
7.72 |
|
Total Amount of items that will not be reclassified to profit and loss |
(518.18) |
9.82 |
| 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 |
|
|
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 |
|
|
| 5 |
Total Other comprehensive income |
(518.18) |
9.82 |
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 |
1,054.38 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
(906.65) |
|
Adjustments for decrease (increase) in inventories |
60.65 |
|
Adjustments for decrease (increase) in trade receivables, current |
(773.07) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
0.00 |
|
Adjustments for decrease (increase) in other non-current assets |
49.48 |
|
Adjustments for other financial assets, non-current |
(7,308.87) |
|
Adjustments for other financial assets, current |
25.39 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
37.33 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
(5.59) |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
0.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
0.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
0.00 |
|
Adjustments for share-based payments |
0.00 |
|
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 |
0.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(8,821.33) |
|
Net cash flows from (used in)
operations |
(7,766.95) |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
682.31 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
(8,449.26) |
|
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
|
7.36 |
|
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 |
0.00 |
|
Purchase of property, plant and equipment |
1.95 |
|
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 |
893.82 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
2,702.35 |
|
Net cash flows from (used in)
investing activities |
3,586.86 |
|
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 |
0.00 |
|
Repayments of borrowings |
0.00 |
|
Payments of lease liabilities |
0.00 |
|
Dividends paid |
0.00 |
|
Interest paid |
0.00 |
|
Income taxes paid (refund) |
7.42 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(7.42) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(4,869.82) |
|
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 |
(4,869.82) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
6,706.57 |
|
Cash and cash equivalents cash
flow statement at end of period |
1,836.75 |