Integrated Filing — IndAS

General information about company
Scrip Code	524208
NSE Symbol	AARTIIND
MSEI Symbol	NOTLISTED
ISIN	INE769A01020
Name of company	AARTI INDUSTRIES 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	Specialty Chemicals
Start date and time of board meeting	08-May-2025   11:30:00
End date and time of board meeting	08-May-2025   16:45:00
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	No
(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	2025-04-01
Indicate Company website link for updated RPT policy of the Company	https://www.aarti-industries.com/investors/GetReport?strcont_id=TNJu6Gnbr7sOIQL33MM
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
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	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	19911900000	73042100000
	Other income	-20500000	193100000
	Total income	19891400000	73235200000
2	Expenses
(a)	Cost of materials consumed	11053000000	43832300000
(b)	Purchases of stock-in-trade	633800000	2060700000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1340500000	1119300000
(d)	Employee benefit expense	981900000	4201500000
(e)	Finance costs	639100000	2752500000
(f)	Depreciation, depletion and amortisation expense
(f)	Other Expenses
1	Other Expenses	3191300000	11776200000
	Total other expenses	3191300000	11776200000
	Total expenses	18970200000	70074800000
3	Total profit before exceptional items and tax
4	Exceptional items
5	Total profit before tax	921200000	3160400000
6	Tax expense
7	Current tax	-31100000	-44200000
8	Deferred tax	-42000000	-192000000
9	Total tax expenses	-73100000	-236200000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement
11	Net Profit Loss for the period from continuing operations
12	Profit (loss) from discontinued operations before tax
13	Tax expense of discontinued operations
14	Net profit (loss) from discontinued operation after tax
15	Share of profit (loss) of associates and joint ventures accounted for using equity method
16	Total profit (loss) for period
17	Other comprehensive income net of taxes
18	Total Comprehensive Income for the period
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	1812600000	1812600000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		54368600000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations
	Diluted earnings (loss) per share from continuing operations
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations
	Diluted earnings (loss) per share from discontinued operations
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	0	0
	Diluted earnings (loss) per share from continuing and discontinued operations	0	0
24	Debt equity ratio	0.006	0.006
25	Debt service coverage ratio	0.01	0.009
26	Interest service coverage ratio	0.026	0.022
27	Disclosure of notes on financial results		For Notes, kindly refer the Audited Financial Results made available on the Company's website www.aarti-industries.com and the website of BSE Limited www.bseindia.com and the National Stock Exchange of India Limited www.nseindia.com.

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	62814000000
	Capital work-in-progress
	Investment property
	Goodwill
	Other intangible assets
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	898500000
	Trade receivables, non-current
	Loans, non-current
	Other non-current financial assets
	Total non-current financial assets
	Deferred tax assets (net)	2172100000
	Other non-current assets	1215200000
	Total non-current assets	82193800000
2	Current assets
	Inventories	13875300000
	Current financial asset
	Current investments	0
	Trade receivables, current
	Cash and cash equivalents	1970900000
	Bank balance other than cash and cash equivalents	955800000
	Loans, current
	Other current financial assets
	Total current financial assets
	Current tax assets (net)
	Other current assets	3521300000
	Total current assets	28959700000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	111153500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital
	Other equity
	Total equity attributable to owners of parent
	Non controlling interest
	Total equity
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities
	Total non-current financial liabilities
	Provisions, non-current
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	20417200000
	Current liabilities
	Current financial liabilities
	Borrowings, current
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other current financial liabilities
	Total current financial liabilities
	Other current liabilities	2896400000
	Provisions, current
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	34555100000
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
	Total equity and liabilites	111153500000
	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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss
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

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			3160400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2752500000
	Adjustments for decrease (increase) in inventories			-2364600000
	Adjustments for decrease (increase) in trade receivables, current
	Adjustments for decrease (increase) in trade receivables, non-current
	Adjustments for decrease (increase) in other current assets			4540000000
	Adjustments for decrease (increase) in other non-current assets
	Adjustments for other financial assets, non-current
	Adjustments for other financial assets, current
	Adjustments for other bank balances
	Adjustments for increase (decrease) in trade payables, current
	Adjustments for increase (decrease) in trade payables, non-current
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities
	Adjustments for depreciation and amortisation expense			4332300000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current
	Adjustments for provisions, non-current
	Adjustments for other financial liabilities, current
	Adjustments for other financial liabilities, non-current
	Adjustments for unrealised foreign exchange losses gains			67200000
	Adjustments for dividend income			0
	Adjustments for interest income
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)
	Adjustments for undistributed profits of associates
	Other adjustments for which cash effects are investing or financing cash flow			-3500000
	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)			9797500000
	Net cash flows from (used in) operations			12957900000
	Dividends received			0
	Interest paid			0
	Interest received			-206000000
	Income taxes paid (refund)			-65800000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			12817700000
	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			500000000
	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			234500000
	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			71000000
	Purchase of property, plant and equipment			13818300000
	Proceeds from sales of investment property
	Purchase of investment property
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development
	Purchase of intangible assets under development
	Proceeds from sales of goodwill
	Purchase of goodwill
	Proceeds from biological assets other than bearer plants
	Purchase of biological assets other than bearer plants
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets
	Purchase of other long-term assets
	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			206000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-76400000
	Net cash flows from (used in) investing activities	-14352200000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries
	Payments from changes in ownership interests in subsidiaries
	Proceeds from issuing shares
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares
	Payments of other equity instruments
	Proceeds from exercise of stock options
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			5927000000
	Repayments of borrowings			3447700000
	Payments of lease liabilities
	Dividends paid			362500000
	Interest paid			2752500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-99800000
	Net cash flows from (used in) financing activities			-735400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-2269900000
	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			-2269900000
	Cash and cash equivalents cash flow statement at beginning of period			4240800000
	Cash and cash equivalents cash flow statement at end of period			1970900000