Integrated Filing — IndAS

General information about company
Scrip Code	521070
NSE Symbol	ALOKINDS
MSEI Symbol	NOTLISTED
ISIN	INE270A01029
Name of company	ALOK INDUSTRIES LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	21-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Textile
Start date and time of board meeting	21-Apr-2025   12:15:00
End date and time of board meeting	21-Apr-2025   16:05:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2022-05-18
Indicate Company website link for updated RPT policy of the Company	https://www.alokind.com/assets/pdf/investor-relations/policies/Policy_on_Materiality_of_RPT.pdf
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
During the financial year 2024-25, the Company has neither availed any Loans nor issued any Debt Securities.

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	9129100000	35565900000
	Other income	557000000	727200000
	Total income	9686100000	36293100000
2	Expenses
(a)	Cost of materials consumed	4595400000	18228200000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	155200000	943600000
(d)	Employee benefit expense	1142600000	4349000000
(e)	Finance costs	1522600000	6134600000
(f)	Depreciation, depletion and amortisation expense	734700000	2920400000
(f)	Other Expenses
1	Power & Fuel	1855900000	6935000000
2	Other expenses	1298600000	5411800000
	Total other expenses	3154500000	12346800000
	Total expenses	11305000000	44922600000
3	Total profit before exceptional items and tax	-1618900000	-8629500000
4	Exceptional items	941400000	941400000
5	Total profit before tax	-677500000	-7688100000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	0	0
9	Total tax expenses	0	0
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	-677500000	-7688100000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	-677500000	-7688100000
17	Other comprehensive income net of taxes	11200000	7900000
18	Total Comprehensive Income for the period	-666300000	-7680200000
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	4965300000	4965300000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		-193993900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-0.14	-1.55
	Diluted earnings (loss) per share from continuing operations	0	0
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	-0.14	-1.55
	Diluted earnings (loss) per share from continuing and discontinued operations	0	0
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		3The above financial results for the quarter and year ended March 31 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on April 21 2025 and have been subjected to a review by the statutory auditorsttttttt n n4aOn July 12 2024 certain spinning plants of the Company located at Silvassa was struck with tornado, causing damage to certain assets of the Company. Basis preliminary assessment management has assessed loss of Rs 61 42 crore due to above and recorded a loss relating to property plant and equipment (as per WDV) and inventories under the head exceptional items The Company is of the view that it has adequately covered its assets by insurance policy and the surveyor's assessment is in progress Company has already received on account payment of Rs 55 crore from the Insurance company Since there is certainty on recovery of loss from insurance company, the Company has recorded the entire amount of loss as insurance claim receivables under the head exceptional items . bDuring the quarter and year ended March 31 2025 the Company has sold certain Investment properties, Leasehold land and building situated at Mumbai Pawne and Mahape resulted into a gain of Rs 94 14 crore ntttttt n5Alok Industries Limited the Holding Company underwent a corporate insolvency resolution process under section 31 of the Insolvency and Bankruptcy Code 2016 A resolution plan was approved by the Hon'ble National Company Law Tribunal, Ahmedabad Bench Approved Resolution Plan vide its order dated March 8, 2019 and the implementation of the Approved Resolution Plan was concluded in the earlier year with the re-constitution of the Board of Directors of the Holding Company on September 14 2020 t ntt n6The Holding Company incurred a loss before tax of Rs 67 75 crore for the quarter and Rs 768 81 crore for the year ended March 31 2025 and has accumulated losses of Rs. 22868 40 crore as on that date, its current assets exceeds its current liabilities by Rs 350 70 crore and it has earned EBITDA of Rs 157 98 crore for the quarter and Rs 136 69 crore for the year ended March 31 2025 The market condition is improving and considering the cash flow projection of the Holding Company the financial results have been prepared on a going concern basis nttttttt n7The Group operates in a single primary business segment, namely Textiles which constitutes a reportable segment in the context of Ind AS 108 on Operating Segments ntt n8As per Clause 12 xi of Approved Resolution Plan, the outstanding debt amounting to Rs 17384 02 crore assigned to Resolution Applicants shall not carry interest for the first 8 years from the Closing Date as defined in the Approved Resolution Plan, hence such debt has been measured at cost After such period of 8 years, the terms of assigned debt shall be mutually agreed among the Resolution Applicants and the Company The Approved Resolution Plan has an overriding effect on the requirements of Ind AS as per legal view obtained by the Company in this regard Hence, had the Company applied the Ind AS it would have recognised the assigned debt at its fair value and accordingly recognized the imputed interest cost over the period of loan in the statement of profit and loss nttttttt n9Figures for the quarter ended March 31 2025 and March 31 2024 are the balancing figures between audited figures in respect of the full financial years ended on those dates and the published reviewed year-to-date figures up to the third quarter of the respective financial year n

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	45816500000
	Capital work-in-progress	339400000
	Investment property	31800000
	Goodwill	0
	Other intangible assets	52100000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	500000
	Trade receivables, non-current	0
	Loans, non-current	2040600000
	Other non-current financial assets	56000000
	Total non-current financial assets	2097100000
	Deferred tax assets (net)	0
	Other non-current assets	3202700000
	Total non-current assets	51539600000
2	Current assets
	Inventories	7871000000
	Current financial asset
	Current investments	0
	Trade receivables, current	4216700000
	Cash and cash equivalents	117200000
	Bank balance other than cash and cash equivalents	380900000
	Loans, current	0
	Other current financial assets	121400000
	Total current financial assets	4836200000
	Current tax assets (net)	0
	Other current assets	1133000000
	Total current assets	13840200000
3	Non-current assets classified as held for sale	127600000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	65507400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	4965300000
	Other equity	-193993900000
	Total equity attributable to owners of parent	-189028600000
	Non controlling interest
	Total equity	-189028600000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	243791700000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	243791700000
	Provisions, non-current	411100000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	244202800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	528100000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	384200000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2762000000
	Total Trade payable	3146200000
	Other current financial liabilities	6394700000
	Total current financial liabilities	10069000000
	Other current liabilities	225600000
	Provisions, current	38600000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	10333200000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	254536000000
	Total equity and liabilites	65507400000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)

3The above financial results for the quarter and year ended March 31 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on April 21 2025 and have been subjected to a review by the statutory auditorsttttttt n n4aOn July 12 2024 certain spinning plants of the Company located at Silvassa was struck with tornado, causing damage to certain assets of the Company. Basis preliminary assessment management has assessed loss of Rs 61 42 crore due to above and recorded a loss relating to property plant and equipment (as per WDV) and inventories under the head exceptional items The Company is of the view that it has adequately covered its assets by insurance policy and the surveyor's assessment is in progress Company has already received on account payment of Rs 55 crore from the Insurance company Since there is certainty on recovery of loss from insurance company, the Company has recorded the entire amount of loss as insurance claim receivables under the head exceptional items . bDuring the quarter and year ended March 31 2025 the Company has sold certain Investment properties, Leasehold land and building situated at Mumbai Pawne and Mahape resulted into a gain of Rs 94 14 crore ntttttt n5Alok Industries Limited the Holding Company underwent a corporate insolvency resolution process under section 31 of the Insolvency and Bankruptcy Code 2016 A resolution plan was approved by the Hon'ble National Company Law Tribunal, Ahmedabad Bench Approved Resolution Plan vide its order dated March 8, 2019 and the implementation of the Approved Resolution Plan was concluded in the earlier year with the re-constitution of the Board of Directors of the Holding Company on September 14 2020 t ntt n6The Holding Company incurred a loss before tax of Rs 67 75 crore for the quarter and Rs 768 81 crore for the year ended March 31 2025 and has accumulated losses of Rs. 22868 40 crore as on that date, its current assets exceeds its current liabilities by Rs 350 70 crore and it has earned EBITDA of Rs 157 98 crore for the quarter and Rs 136 69 crore for the year ended March 31 2025 The market condition is improving and considering the cash flow projection of the Holding Company the financial results have been prepared on a going concern basis nttttttt n7The Group operates in a single primary business segment, namely Textiles which constitutes a reportable segment in the context of Ind AS 108 on Operating Segments ntt n8As per Clause 12 xi of Approved Resolution Plan, the outstanding debt amounting to Rs 17384 02 crore assigned to Resolution Applicants shall not carry interest for the first 8 years from the Closing Date as defined in the Approved Resolution Plan, hence such debt has been measured at cost After such period of 8 years, the terms of assigned debt shall be mutually agreed among the Resolution Applicants and the Company The Approved Resolution Plan has an overriding effect on the requirements of Ind AS as per legal view obtained by the Company in this regard Hence, had the Company applied the Ind AS it would have recognised the assigned debt at its fair value and accordingly recognized the imputed interest cost over the period of loan in the statement of profit and loss nttttttt n9Figures for the quarter ended March 31 2025 and March 31 2024 are the balancing figures between audited figures in respect of the full financial years ended on those dates and the published reviewed year-to-date figures up to the third quarter of the respective financial year n

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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
1	Remeasurements gains /(losses) on defined benefit plans	11200000	7900000
	Total Amount of items that will not be reclassified to profit and loss	11200000	7900000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	0
5	Total Other comprehensive income	11200000	7900000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			-7688100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			6134600000
	Adjustments for decrease (increase) in inventories			693600000
	Adjustments for decrease (increase) in trade receivables, current			-102900000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			1177600000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-291400000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-46500000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2920400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			-185200000
	Adjustments for provisions, current			14300000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			9900000
	Adjustments for dividend income			0
	Adjustments for interest income			65000000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-984400000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-190900000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			9084100000
	Net cash flows from (used in) operations			1396000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			272300000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1123700000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			1257400000
	Purchase of property, plant and equipment			778800000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			60200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			2176900000
	Net cash flows from (used in) investing activities	2715700000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			500000000
	Repayments of borrowings			1340700000
	Payments of lease liabilities			50600000
	Dividends paid			0
	Interest paid			2913000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-3804300000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			35100000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			35100000
	Cash and cash equivalents cash flow statement at beginning of period			82100000
	Cash and cash equivalents cash flow statement at end of period			117200000