Integrated Filing — IndAS

General information about company
Scrip Code	543458
NSE Symbol	AWL
MSEI Symbol	NA
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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	28-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	21-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	28-Apr-2025   16:05:00
End date and time of board meeting	28-Apr-2025   17:35:00
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
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	182295900000	636722400000
	Other income	620400000	2380400000
	Total income	182916300000	639102800000
2	Expenses
(a)	Cost of materials consumed	156098400000	536144000000
(b)	Purchases of stock-in-trade	7296100000	33660100000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1348700000	-8430000000
(d)	Employee benefit expense	1455600000	5660300000
(e)	Finance costs	1781500000	7240600000
(f)	Depreciation, depletion and amortisation expense	978100000	3951000000
(f)	Other Expenses
1	Freight and Forwarding Expenses	4359600000	17445300000
2	Power and Fuel	1593100000	6341300000
3	Consumption of Chemicals, Stores, Spares and Consumables	1367800000	4915700000
4	Advertisement and Sales Promotion Expenses	1193200000	3262700000
5	Contract Labour Charges	716000000	2846900000
6	Job Work Charges	312100000	1548000000
7	Selling and Distribution Expenses	386900000	1507000000
8	Administrative Manpower and Security Service Charges	227300000	853600000
9	Rates and Taxes	16700000	628200000
10	Other	1441800000	5521900000
	Total other expenses	11614500000	44870600000
	Total expenses	180572900000	623096600000
3	Total profit before exceptional items and tax	2343400000	16006200000
4	Exceptional items	0	0
5	Total profit before tax	2343400000	16006200000
6	Tax expense
7	Current tax	571500000	4184700000
8	Deferred tax	6700000	189200000
9	Total tax expenses	578200000	4373900000
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	1765200000	11632300000
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	141400000	625800000
16	Total profit (loss) for period	1906600000	12258100000
17	Other comprehensive income net of taxes	-23000000	-18700000
18	Total Comprehensive Income for the period	1883600000	12239400000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1902800000	12250800000
	Total profit or loss, attributable to non-controlling interests	3800000	3800000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1879800000	12232100000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	3800000	7300000
21	Details of equity share capital
	Paid-up equity share capital	1295300000	1295300000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		92942700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.47	9.44
	Diluted earnings (loss) per share from continuing operations	1.47	9.44
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	1.47	9.44
	Diluted earnings (loss) per share from continuing and discontinued operations	1.47	9.44
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	49693700000
	Capital work-in-progress	10563400000
	Investment property	0
	Goodwill	538400000
	Other intangible assets	4574400000
	Intangible assets under development	31800000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	3737200000
	Trade receivables, non-current	0
	Loans, non-current	490500000
	Other non-current financial assets	639500000
	Total non-current financial assets	4867200000
	Deferred tax assets (net)	250600000
	Other non-current assets	7465500000
	Total non-current assets	77985000000
2	Current assets
	Inventories	86412800000
	Current financial asset
	Current investments	2502700000
	Trade receivables, current	24155500000
	Cash and cash equivalents	5437000000
	Bank balance other than cash and cash equivalents	17814400000
	Loans, current	35100000
	Other current financial assets	3219900000
	Total current financial assets	53164600000
	Current tax assets (net)	0
	Other current assets	6579500000
	Total current assets	146156900000
3	Non-current assets classified as held for sale	233200000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	224375100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1295300000
	Other equity	92942700000
	Total equity attributable to owners of parent	94238000000
	Non controlling interest	1200000
	Total equity	94239200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1862400000
	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	1780100000
	Total non-current financial liabilities	3642500000
	Provisions, non-current	5708700000
	Deferred tax liabilities (net)	3515100000
	Deferred government grants, Non-current	0
	Other non-current liabilities
	Total non-current liabilities	12866300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	15255900000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1686300000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	85193100000
	Total Trade payable	86879400000
	Other current financial liabilities	11270100000
	Total current financial liabilities	113405400000
	Other current liabilities	3030200000
	Provisions, current	101800000
	Current tax liabilities (Net)	732200000
	Deferred government grants, Current
	Total current liabilities	117269600000
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	130135900000
	Total equity and liabilites	224375100000
	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	Edible Oil	147690900000	497360200000
2	Food & FMCG	14636000000	62727400000
3	Industry Essentials	19969000000	76634800000
	Total Segment Revenue	182295900000	636722400000
	Less: Inter segment revenue	0	0
	Revenue from operations	182295900000	636722400000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Edible Oil	1840000000	15258200000
2	Food & FMCG	335000000	101000000
3	Industry Essentials	744700000	2392400000
	Total Profit before tax	2919700000	17751600000
	i. Finance cost	166700000	166700000
	ii. Other Unallocable Expenditure net off Unallocable income	409600000	409600000
	Profit before tax	2343400000	16006200000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Edible Oil	136788600000	136788600000
2	Food & FMCG	28145600000	28145600000
3	Industry Essentials	22564300000	22564300000
	Total Segment Asset	187498500000	187498500000
	Un-allocable Assets	36876600000	36876600000
	Net Segment Asset	224375100000	224375100000
4	Segment Liabilities
	Segment Liabilities
1	Edible Oil	102909900000	102909900000
2	Food & FMCG	5266500000	5266500000
3	Industry Essentials	10826000000	10826000000
	Total Segment Liabilities	119002400000	119002400000
	Un-allocable Liabilities	11133500000	11133500000
	Net Segment Liabilities	130135900000	130135900000
	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	Re-measurement (loss) / gain on defined benefit plans	-30300000	-59000000
2	Share in Other Comprehensive Income of Associate and Joint Ventures (Net of Tax)	-4500000	-4500000
	Total Amount of items that will not be reclassified to profit and loss	-34800000	-63500000
2	Income tax relating to items that will not be reclassified to profit or loss	-7800000	-15000000
3	Amount of items that will be reclassified to profit and loss
1	Exchange difference gain / (loss) on translation of financial statements of foreign operations	4000000	29800000
	Total Amount of items that will be reclassified to profit and loss	4000000	29800000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-23000000	-18700000

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			16006200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			6148300000
	Adjustments for decrease (increase) in inventories			-14536300000
	Adjustments for decrease (increase) in trade receivables, current			-6368900000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-1703800000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			364800000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			18366000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			3650700000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3944200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-230400000
	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			576100000
	Adjustments for dividend income			0
	Adjustments for interest income			1727300000
	Adjustments for share-based payments			70300000
	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)			-15800000
	Other adjustments for non-cash items			-57300000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			8480600000
	Net cash flows from (used in) operations			24486800000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2989900000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			21496900000
	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			163600000
	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			359300000
	Purchase of property, plant and equipment			9955400000
	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			1747400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			5308200000
	Net cash flows from (used in) investing activities	-2704100000
	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			1565600000
	Repayments of borrowings			8889500000
	Payments of lease liabilities			706900000
	Dividends paid			0
	Interest paid			6182200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1224300000
	Net cash flows from (used in) financing activities			-15437300000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			3355500000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-79200000
	Net increase (decrease) in cash and cash equivalents			3276300000
	Cash and cash equivalents cash flow statement at beginning of period			-254300000
	Cash and cash equivalents cash flow statement at end of period			3022000000