Integrated Filing — IndAS

General information about company
Scrip Code	532853
NSE Symbol	ASAHISONG
MSEI Symbol	NOTLISTED
ISIN	INE228I01012
Name of company	ASAHI SONGWON COLORS 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	08-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	30-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	CHEMICALS
Start date and time of board meeting	08-May-2025   11:30:00
End date and time of board meeting	08-May-2025   13:25:00
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.	NA
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	2025-01-30
Indicate Company website link for updated RPT policy of the Company	https://www.asahisongwon.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?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
DISCLOSURE FOR THE DEFAULT OF LOAN AND DEBT SECURITY 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	1072406000	3902247000
	Other income	18306000	79280000
	Total income	1090712000	3981527000
2	Expenses
(a)	Cost of materials consumed	622003000	2556205000
(b)	Purchases of stock-in-trade	0	46557000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	62074000	-44412000
(d)	Employee benefit expense	27275000	115464000
(e)	Finance costs	17012000	75436000
(f)	Depreciation, depletion and amortisation expense	24841000	101715000
(f)	Other Expenses
1	Power and Fuel	71368000	310200000
2	Other Expenses	146108000	473743000
	Total other expenses	217476000	783943000
	Total expenses	970681000	3634908000
3	Total profit before exceptional items and tax	120031000	346619000
4	Exceptional items	0	0
5	Total profit before tax	120031000	346619000
6	Tax expense
7	Current tax	28700000	91200000
8	Deferred tax	-966000	532000
9	Total tax expenses	27734000	91732000
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	92297000	254887000
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	92297000	254887000
17	Other comprehensive income net of taxes	3013000	3012000
18	Total Comprehensive Income for the period	95310000	257899000
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	117873000	117873000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		2751716000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.83	21.62
	Diluted earnings (loss) per share from continuing operations	7.83	21.62
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	7.83	21.62
	Diluted earnings (loss) per share from continuing and discontinued operations	7.83	21.62
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results		1 The above Audited financial results have been reviewed by the Audit Committee and thereafter approved by the Board of Directors of the Company in their respective meetings held on May 8, 2025. The Statutory auditors have expressed an unqualified audit opinion.ttttt n2 The Statutory Auditors of the Company have Audited the financial results for the quarter and year ended March 31, 2025 as per regulation 33 of the SEBI Listing obligation and disclosure requirements Regulation 2015.ttttt n3 The Audited financial results for the quarter and year ended March 31, 2025 have been prepared in accordance with the Companies Indian Accounting Standards Rules, 2015 Ind AS prescribed under section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable.ttttt n4The figures in respect of results for the quarter ended March 31, 2025 and March 31, 2024 are the balancing figures between the Audited figures in respect of the full financial year and published year to date figures up to the third quarter of the respective financial year. ttttt n5 The Company publishes the standalone financial results along with the consolidated financial results in accordance with the Ind AS 108 Operating Segments, the Company has disclosed the segment information in the consolidated financial results and therefore no separated disclosure on segment information is given in the standalone audited financial results for the quarter and year ended March 31, 2025.ttttt n6The Board of Directors has recommended a final dividend of Rs.1.50 i.e. 15 percent per Equity Share(face value of Rs. 10 each fully paid up for the financial year 2024-25, subject to approval of the shareholders in the ensuing Annual General Meeting AGM.ttttt n7 The figures for the previous period has been regrouped re-arranged to make them comparable with the current period figures.ttttt ntttttt ntttt n

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	1120535000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	80000
	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	1069132000
	Trade receivables, non-current	0
	Loans, non-current	481317000
	Other non-current financial assets	2059000
	Total non-current financial assets	1552508000
	Deferred tax assets (net)	0
	Other non-current assets	11006000
	Total non-current assets	2684129000
2	Current assets
	Inventories	536821000
	Current financial asset
	Current investments	0
	Trade receivables, current	961940000
	Cash and cash equivalents	36176000
	Bank balance other than cash and cash equivalents	14659000
	Loans, current	1046000
	Other current financial assets	847000
	Total current financial assets	1014668000
	Current tax assets (net)	4931000
	Other current assets	145899000
	Total current assets	1702319000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	4386448000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	117873000
	Other equity	2751716000
	Total equity attributable to owners of parent	2869589000
	Non controlling interest
	Total equity	2869589000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	62337000
	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	0
	Total non-current financial liabilities	62337000
	Provisions, non-current	17297000
	Deferred tax liabilities (net)	172695000
	Deferred government grants, Non-current	0
	Other non-current liabilities	20000
	Total non-current liabilities	252349000
	Current liabilities
	Current financial liabilities
	Borrowings, current	508698000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	39027000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	693765000
	Total Trade payable	732792000
	Other current financial liabilities	11317000
	Total current financial liabilities	1252807000
	Other current liabilities	6644000
	Provisions, current	5059000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1264510000
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	1516859000
	Total equity and liabilites	4386448000
	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	Amount of items that will not be reclassified to profit and loss	-976000	-976000
	Total Amount of items that will not be reclassified to profit and loss	-976000	-976000
2	Income tax relating to items that will not be reclassified to profit or loss	-246000	-246000
3	Amount of items that will be reclassified to profit and loss
1	Amount of items that will be reclassified to profit and loss	4238000	4237000
	Total Amount of items that will be reclassified to profit and loss	4238000	4237000
4	Income tax relating to items that will be reclassified to profit or loss	495000	495000
5	Total Other comprehensive income	3013000	3012000

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			346619000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			75436000
	Adjustments for decrease (increase) in inventories			-35515000
	Adjustments for decrease (increase) in trade receivables, current			-180824000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			16427000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			297216000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			101715000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	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			0
	Adjustments for dividend income			0
	Adjustments for interest income			37723000
	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)			0
	Other adjustments for non-cash items			3958000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			240690000
	Net cash flows from (used in) operations			587309000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			78868000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			508441000
	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			2000000
	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			6203000
	Purchase of property, plant and equipment			9869000
	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			106507000
	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			37723000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2133000
	Net cash flows from (used in) investing activities	-72583000
	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			321798000
	Payments of lease liabilities			0
	Dividends paid			5894000
	Interest paid			75436000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-51000
	Net cash flows from (used in) financing activities			-403179000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			32679000
	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			32679000
	Cash and cash equivalents cash flow statement at beginning of period			3497000
	Cash and cash equivalents cash flow statement at end of period			36176000