Integrated Filing — IndAS

General information about company
Scrip Code	517041
NSE Symbol	ADOR
MSEI Symbol	NOTLISTED
ISIN	INE045A01017
Name of company	ADOR WELDING 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	06-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	28-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	06-May-2025   11:00:00
End date and time of board meeting	06-May-2025   17:15:00
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	3100200000	11226800000
	Other income	50500000	188000000
	Total income	3150700000	11414800000
2	Expenses
(a)	Cost of materials consumed	1733000000	6628600000
(b)	Purchases of stock-in-trade	216200000	717300000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	90300000	-93100000
(d)	Employee benefit expense	255100000	1106100000
(e)	Finance costs	8700000	45400000
(f)	Depreciation, depletion and amortisation expense	47500000	182200000
(f)	Other Expenses
1	Other Expenses	495100000	1848600000
	Total other expenses	495100000	1848600000
	Total expenses	2845900000	10435100000
3	Total profit before exceptional items and tax	304800000	979700000
4	Exceptional items	-13800000	-113900000
5	Total profit before tax	291000000	865800000
6	Tax expense
7	Current tax	85300000	265600000
8	Deferred tax	24800000	-300000
9	Total tax expenses	110100000	265300000
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	180900000	600500000
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	180900000	600500000
17	Other comprehensive income net of taxes	1200000	-7900000
18	Total Comprehensive Income for the period	182100000	592600000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	180900000	600500000
	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	1200000	-7900000
	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	174000000	174000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		4896900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	10.4	34.51
	Diluted earnings (loss) per share from continuing operations	10.4	34.51
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	10.4	34.51
	Diluted earnings (loss) per share from continuing and discontinued operations	10.4	34.51
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	1859800000
	Capital work-in-progress	41100000
	Investment property	102800000
	Goodwill	0
	Other intangible assets	3700000
	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	80900000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	84500000
	Total non-current financial assets	165400000
	Deferred tax assets (net)	97400000
	Other non-current assets	231000000
	Total non-current assets	2501200000
2	Current assets
	Inventories	1267400000
	Current financial asset
	Current investments	238400000
	Trade receivables, current	1926600000
	Cash and cash equivalents	302800000
	Bank balance other than cash and cash equivalents	368300000
	Loans, current	17500000
	Other current financial assets	62600000
	Total current financial assets	2916200000
	Current tax assets (net)	0
	Other current assets	254500000
	Total current assets	4438100000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	6939300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	174000000
	Other equity	4896900000
	Total equity attributable to owners of parent	5070900000
	Non controlling interest	0
	Total equity	5070900000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	8400000
	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	12000000
	Total non-current financial liabilities	20400000
	Provisions, non-current	93400000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	19400000
	Total non-current liabilities	133200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2500000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	157400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1088600000
	Total Trade payable	1246000000
	Other current financial liabilities	266200000
	Total current financial liabilities	1514700000
	Other current liabilities	92800000
	Provisions, current	127700000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1735200000
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	1868400000
	Total equity and liabilites	6939300000
	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	Products	2464700000	8995900000
2	Services	281400000	839200000
3	M&R division	341700000	1531900000
	Total Segment Revenue	3087800000	11367000000
	Less: Inter segment revenue	7900000	7900000
	Revenue from operations	3079900000	11168300000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Products	353600000	1155600000
2	Services	-53000000	-163000000
3	M&R division	63400000	201500000
	Total Profit before tax	364000000	1194100000
	i. Finance cost	1300000	1300000
	ii. Other Unallocable Expenditure net off Unallocable income	71700000	71700000
	Profit before tax	291000000	865800000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Products	3789300000	3789300000
2	Services	765100000	765100000
3	M&R division	1470100000	1470100000
	Total Segment Asset	6024500000	6024500000
	Un-allocable Assets	914800000	914800000
	Net Segment Asset	6939300000	6939300000
4	Segment Liabilities
	Segment Liabilities
1	Products	1264500000	1264500000
2	Services	248100000	248100000
3	M&R division	201800000	201800000
	Total Segment Liabilities	1714400000	1714400000
	Un-allocable Liabilities	154000000	154000000
	Net Segment Liabilities	1868400000	1868400000
	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	Gain/(loss) on fair value of defined benefit plans as per actuarial valuation	1600000	-10600000
	Total Amount of items that will not be reclassified to profit and loss	1600000	-10600000
2	Income tax relating to items that will not be reclassified to profit or loss	400000	-2700000
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	1200000	-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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			865800000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			42800000
	Adjustments for decrease (increase) in inventories			140600000
	Adjustments for decrease (increase) in trade receivables, current			-165200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			9600000
	Adjustments for decrease (increase) in other non-current assets			92900000
	Adjustments for other financial assets, non-current			-12800000
	Adjustments for other financial assets, current			-6000000
	Adjustments for other bank balances			-7400000
	Adjustments for increase (decrease) in trade payables, current			393000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-24500000
	Adjustments for increase (decrease) in other non-current liabilities			-8200000
	Adjustments for depreciation and amortisation expense			182200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			37300000
	Adjustments for provisions, current			11100000
	Adjustments for provisions, non-current			5200000
	Adjustments for other financial liabilities, current			59300000
	Adjustments for other financial liabilities, non-current			1700000
	Adjustments for unrealised foreign exchange losses gains			-3200000
	Adjustments for dividend income			0
	Adjustments for interest income			59300000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-20200000
	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)			0
	Other adjustments for non-cash items			72200000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			741100000
	Net cash flows from (used in) operations			1606900000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			235800000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1371100000
	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			244300000
	Other cash payments to acquire equity or debt instruments of other entities			151300000
	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			17100000
	Purchase of property, plant and equipment			412700000
	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			45800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			83100000
	Net cash flows from (used in) investing activities	-173700000
	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			419800000
	Payments of lease liabilities			10800000
	Dividends paid			461600000
	Interest paid			42800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-935000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			262400000
	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			262400000
	Cash and cash equivalents cash flow statement at beginning of period			40400000
	Cash and cash equivalents cash flow statement at end of period			302800000