Integrated Filing — IndAS

General information about company
Scrip Code	540376
NSE Symbol	DMART
MSEI Symbol	NOTLISTED
ISIN	INE192R01011
Name of company	AVENUE SUPERMARTS 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	03-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	24-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	Single segment
Description of single segment	Retail
Start date and time of board meeting	03-May-2025   15:00:00
End date and time of board meeting	03-May-2025   16:15:00
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
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	148718600000	593580500000
	Other income	250500000	1243100000
	Total income	148969100000	594823600000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	130746100000	516687600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-3088300000	-11170600000
(d)	Employee benefit expense	3096000000	11659000000
(e)	Finance costs	189600000	694500000
(f)	Depreciation, depletion and amortisation expense	2408600000	8695200000
(f)	Other Expenses
1	Other Expenses	8414100000	31531200000
	Total other expenses	8414100000	31531200000
	Total expenses	141766100000	558096900000
3	Total profit before exceptional items and tax	7203000000	36726700000
4	Exceptional items	0	0
5	Total profit before tax	7203000000	36726700000
6	Tax expense
7	Current tax	1642900000	9474600000
8	Deferred tax	52200000	177600000
9	Total tax expenses	1695100000	9652200000
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	5507900000	27074500000
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	5507900000	27074500000
17	Other comprehensive income net of taxes	41000000	-88100000
18	Total Comprehensive Income for the period	5548900000	26986400000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	5509000000	27080200000
	Total profit or loss, attributable to non-controlling interests	-1100000	-1100000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	5550000000	26992100000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-1100000	-5700000
21	Details of equity share capital
	Paid-up equity share capital	6507300000	6507300000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		207770200000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	8.47	41.61
	Diluted earnings (loss) per share from continuing operations	8.45	41.5
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	8.47	41.61
	Diluted earnings (loss) per share from continuing and discontinued operations	8.45	41.5
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Please refer notes from the scan copy of 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	143498300000
	Capital work-in-progress	10993500000
	Investment property	76500000
	Goodwill	782700000
	Other intangible assets	17707100000
	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	20100000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	1681200000
	Total non-current financial assets	1701300000
	Deferred tax assets (net)	75100000
	Other non-current assets	4446400000
	Total non-current assets	179280900000
2	Current assets
	Inventories	50443700000
	Current financial asset
	Current investments	12500000
	Trade receivables, current	1537900000
	Cash and cash equivalents	3554800000
	Bank balance other than cash and cash equivalents	27200000
	Loans, current	0
	Other current financial assets	5283600000
	Total current financial assets	10416000000
	Current tax assets (net)	0
	Other current assets	3062300000
	Total current assets	63922000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	243202900000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	6507300000
	Other equity	207770200000
	Total equity attributable to owners of parent	214277500000
	Non controlling interest	-10500000
	Total equity	214267000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	5557900000
	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	4900000
	Total non-current financial liabilities	5562800000
	Provisions, non-current	126700000
	Deferred tax liabilities (net)	1124800000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	6814300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2638300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2895300000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	7812800000
	Total Trade payable	10708100000
	Other current financial liabilities	4486400000
	Total current financial liabilities	17832800000
	Other current liabilities	1386200000
	Provisions, current	491400000
	Current tax liabilities (Net)	2411200000
	Deferred government grants, Current	0
	Total current liabilities	22121600000
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	28935900000
	Total equity and liabilites	243202900000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Please refer notes from the scan copy of results.

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)
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Re-measurements loss on defined benefit plans	53500000	-113300000
	Total Amount of items that will not be reclassified to profit and loss	53500000	-113300000
2	Income tax relating to items that will not be reclassified to profit or loss	12500000	-25200000
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	41000000	-88100000

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			36726700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			694500000
	Adjustments for decrease (increase) in inventories			-11170600000
	Adjustments for decrease (increase) in trade receivables, current			125800000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-712100000
	Adjustments for decrease (increase) in other non-current assets			-249700000
	Adjustments for other financial assets, non-current			-509200000
	Adjustments for other financial assets, current			-134100000
	Adjustments for other bank balances			-1500000
	Adjustments for increase (decrease) in trade payables, current			860000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			428800000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			8695200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-232300000
	Adjustments for provisions, non-current			34900000
	Adjustments for other financial liabilities, current			431700000
	Adjustments for other financial liabilities, non-current			1200000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			878300000
	Adjustments for share-based payments			307200000
	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			-196200000
	Other adjustments to reconcile profit (loss)			0
	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)			-2504700000
	Net cash flows from (used in) operations			34222000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			9592300000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			24629700000
	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			20000000
	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			58300000
	Purchase of property, plant and equipment			34230400000
	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			1031000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			11308000000
	Net cash flows from (used in) investing activities	-21853100000
	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			0
	Repayments of borrowings			0
	Payments of lease liabilities			1898500000
	Dividends paid			0
	Interest paid			694500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2593000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			183600000
	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			183600000
	Cash and cash equivalents cash flow statement at beginning of period			3371200000
	Cash and cash equivalents cash flow statement at end of period			3554800000