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	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	NA
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	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.	No
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	2025-01-27
Indicate Company website link for updated RPT policy of the Company	www.adaniwilmar.com
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?	Yes
No. of times funds raised during the quarter	1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
There are no funds raised during the quarter and disclosure for default on loans and debt securities is not applicable to the entity

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	174874400000	616767300000
	Other income	610900000	2329400000
	Total income	175485300000	619096700000
2	Expenses
(a)	Cost of materials consumed	149527400000	518910400000
(b)	Purchases of stock-in-trade	7296100000	33660100000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1616400000	-8571800000
(d)	Employee benefit expense	1328000000	5216400000
(e)	Finance costs	1660700000	6611400000
(f)	Depreciation, depletion and amortisation expense	875900000	3546200000
(f)	Other Expenses
1	Freight and Forwarding Expenses	4270500000	17170800000
2	Power and Fuel	1492300000	6077000000
3	Consumption of Chemicals, Stores, Spares and Consumables	1272400000	4691600000
4	Advertisement and Sales Promotion Expenses	1186100000	3238900000
5	Contract Labour Charges	690000000	2769300000
6	Selling and Distribution Expenses	347700000	1375500000
7	Job Work Charges	254500000	1298300000
8	ContractuL Administrative Manpower and Security Service Charges	223000000	840900000
9	Rates and Taxes	14700000	616000000
10	Other Expenses	1345500000	5245200000
	Total other expenses	11096700000	43323500000
	Total expenses	173401200000	602696200000
3	Total profit before exceptional items and tax	2084100000	16400500000
4	Exceptional items	0	0
5	Total profit before tax	2084100000	16400500000
6	Tax expense
7	Current tax	517000000	4058200000
8	Deferred tax	-2900000	186000000
9	Total tax expenses	514100000	4244200000
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	1570000000	12156300000
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	1570000000	12156300000
17	Other comprehensive income net of taxes	-23100000	-44600000
18	Total Comprehensive Income for the period	1546900000	12111700000
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	1295300000	1295300000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		92382800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.21	9.36
	Diluted earnings (loss) per share from continuing operations	1.21	9.36
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	1.21	9.36
	Diluted earnings (loss) per share from continuing and discontinued operations	1.21	9.36
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	46564600000
	Capital work-in-progress	10554800000
	Investment property	0
	Goodwill	0
	Other intangible assets	4445400000
	Intangible assets under development	31800000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	2467300000
	Trade receivables, non-current
	Loans, non-current	780800000
	Other non-current financial assets	527800000
	Total non-current financial assets	3775900000
	Deferred tax assets (net)
	Other non-current assets	7446900000
	Total non-current assets	72819400000
2	Current assets
	Inventories	83223500000
	Current financial asset
	Current investments	2502700000
	Trade receivables, current	25919500000
	Cash and cash equivalents	2948200000
	Bank balance other than cash and cash equivalents	17674800000
	Loans, current	34400000
	Other current financial assets	3185600000
	Total current financial assets	52265200000
	Current tax assets (net)
	Other current assets	6436900000
	Total current assets	141925600000
3	Non-current assets classified as held for sale	233200000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	214978200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1295300000
	Other equity	92382800000
	Total equity attributable to owners of parent	93678100000
	Non controlling interest
	Total equity	93678100000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1661800000
	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	1712900000
	Total non-current financial liabilities	3374700000
	Provisions, non-current	5472000000
	Deferred tax liabilities (net)	3512900000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	12359600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	15058100000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1872700000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	77555100000
	Total Trade payable	79427800000
	Other current financial liabilities	11051100000
	Total current financial liabilities	105537000000
	Other current liabilities	2802900000
	Provisions, current	80400000
	Current tax liabilities (Net)	520200000
	Deferred government grants, Current	0
	Total current liabilities	108940500000
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	121300100000
	Total equity and liabilites	214978200000
	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		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	Re-measurement (loss) / gain on defined benefit plans	-30900000	-59600000
	Total Amount of items that will not be reclassified to profit and loss	-30900000	-59600000
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
	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	-23100000	-44600000

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			16400500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			5519100000
	Adjustments for decrease (increase) in inventories			-13980400000
	Adjustments for decrease (increase) in trade receivables, current			-8596200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-1584400000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			124400000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			16524700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			3638000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3546200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			19200000
	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			585800000
	Adjustments for dividend income			0
	Adjustments for interest income			1687900000
	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)			-15500000
	Other adjustments for non-cash items			-104500000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			4058800000
	Net cash flows from (used in) operations			20459300000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			3107200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			17352100000
	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			343300000
	Purchase of property, plant and equipment			9693400000
	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			1713800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			4784300000
	Net cash flows from (used in) investing activities	-3015600000
	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			5010600000
	Payments of lease liabilities			589000000
	Dividends paid			0
	Interest paid			5524600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1224300000
	Net cash flows from (used in) financing activities			-12348500000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1988000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-4700000
	Net increase (decrease) in cash and cash equivalents			1983300000
	Cash and cash equivalents cash flow statement at beginning of period			-1281200000
	Cash and cash equivalents cash flow statement at end of period			702100000

Signatory Details
Name of signatory	DARSHIL LAKHIA
Designation of person	Company Secretary and Compliance Officer
Place	AHMEDABAD
Date	28-Apr-2025