Integrated Filing — IndAS

General information about company
Scrip Code	507526
NSE Symbol	ASALCBR
MSEI Symbol	NOTLISTED
ISIN	INE073G01016
Name of company	ASSOCIATED ALCOHOLS & BREWERIES LTD.
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	26-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	19-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
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	Multi segment
Description of single segment
Start date and time of board meeting	26-Apr-2025   13:30:00
End date and time of board meeting	26-Apr-2025   16:30:00
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
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	Consolidated	Consolidated
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	2484743000	10965790000
	Other income	8236000	46798000
	Total income	2492979000	11012588000
2	Expenses
(a)	Cost of materials consumed	1627432000	6865127000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-233983000	-288689000
(d)	Employee benefit expense	131559000	464576000
(e)	Finance costs	14141000	56954000
(f)	Depreciation, depletion and amortisation expense	50808000	174406000
(f)	Other Expenses
1	Excise Duty on sale of Goods	59983000	206796000
2	Power and Fuel	168337000	715225000
3	Other Expenses	376602000	1722141000
	Total other expenses	604922000	2644162000
	Total expenses	2194879000	9916536000
3	Total profit before exceptional items and tax	298100000	1096052000
4	Exceptional items	0	0
5	Total profit before tax	298100000	1096052000
6	Tax expense
7	Current tax	54242000	208455000
8	Deferred tax	20674000	73433000
9	Total tax expenses	74916000	281888000
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	223184000	814164000
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	223184000	814164000
17	Other comprehensive income net of taxes	11768000	10189000
18	Total Comprehensive Income for the period	234952000	824353000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	180792000	180792000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		5021673000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	12.34	45.03
	Diluted earnings (loss) per share from continuing operations	11.67	45.03
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	12.34	45.03
	Diluted earnings (loss) per share from continuing and discontinued operations	11.67	45.03
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	3472753000
	Capital work-in-progress	319820000
	Investment property	0
	Goodwill	0
	Other intangible assets	35926000
	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	643036000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	35276000
	Total non-current financial assets	678312000
	Deferred tax assets (net)	8004000
	Other non-current assets	145209000
	Total non-current assets	4660024000
2	Current assets
	Inventories	1373067000
	Current financial asset
	Current investments	0
	Trade receivables, current	394285000
	Cash and cash equivalents	11883000
	Bank balance other than cash and cash equivalents	141425000
	Loans, current	63778000
	Other current financial assets	166836000
	Total current financial assets	778207000
	Current tax assets (net)	46931000
	Other current assets	318273000
	Total current assets	2516478000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	7176502000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	180792000
	Other equity	5021673000
	Total equity attributable to owners of parent	5202465000
	Non controlling interest	0
	Total equity	5202465000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	296386000
	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	23321000
	Total non-current financial liabilities	319707000
	Provisions, non-current	18422000
	Deferred tax liabilities (net)	140346000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	478475000
	Current liabilities
	Current financial liabilities
	Borrowings, current	684489000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	95163000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	353416000
	Total Trade payable	448579000
	Other current financial liabilities	254889000
	Total current financial liabilities	1387957000
	Other current liabilities	99291000
	Provisions, current	6771000
	Current tax liabilities (Net)	1543000
	Deferred government grants, Current	0
	Total current liabilities	1495562000
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	1974037000
	Total equity and liabilites	7176502000
	Disclosure of notes on assets and liabilities

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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Portable Alcohol Division	1929814000	7910528000
2	Ethanol Division	626823000	3364228000
	Total Segment Revenue	2556637000	11274756000
	Less: Inter segment revenue	71894000	71894000
	Revenue from operations	2484743000	10965790000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Portable Alcohol Division	288734000	1050096000
2	Ethanol Division	29510000	149677000
	Total Profit before tax	318244000	1199773000
	i. Finance cost	14141000	14141000
	ii. Other Unallocable Expenditure net off Unallocable income	6003000	6003000
	Profit before tax	298100000	1096052000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Portable Alcohol Division	3458369000	3458369000
2	Ethanol Division	2830512000	2830512000
	Total Segment Asset	6288881000	6288881000
	Un-allocable Assets	1087621000	1087621000
	Net Segment Asset	7376502000	7376502000
4	Segment Liabilities
	Segment Liabilities
1	Portable Alcohol Division	687472000	687472000
2	Ethanol Division	124059000	124059000
	Total Segment Liabilities	811531000	811531000
	Un-allocable Liabilities	1162506000	1162506000
	Net Segment Liabilities	1974037000	1974037000
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of defined benefit plan	2394000	284000
2	Adjustment of tax relating to earlier periods	9976000	9976000
	Total Amount of items that will not be reclassified to profit and loss	12370000	10260000
2	Income tax relating to items that will not be reclassified to profit or loss	602000	71000
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	11768000	10189000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1096052000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			56954000
	Adjustments for decrease (increase) in inventories			-337998000
	Adjustments for decrease (increase) in trade receivables, current			-47854000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			32099000
	Adjustments for other financial assets, non-current			-12708000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			75199000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-11757000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			174406000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			1664000
	Adjustments for provisions, non-current			3210000
	Adjustments for other financial liabilities, current			-13096000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			-24077000
	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			0
	Other adjustments to reconcile profit (loss)			-65018000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-120822000
	Net cash flows from (used in) operations			975230000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			236088000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			739142000
	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			1930000
	Purchase of property, plant and equipment			860415000
	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			27344000
	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			24626000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-24361000
	Net cash flows from (used in) investing activities	-830876000
	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			185757000
	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			147964000
	Repayments of borrowings			203726000
	Payments of lease liabilities			12880000
	Dividends paid			36158000
	Interest paid			68113000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-3566000
	Net cash flows from (used in) financing activities			9278000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-82456000
	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			-82456000
	Cash and cash equivalents cash flow statement at beginning of period			94329000
	Cash and cash equivalents cash flow statement at end of period			11873000