Integrated Filing — IndAS

General information about company
Scrip Code	531795
NSE Symbol	ATULAUTO
MSEI Symbol	NOTLISTED
ISIN	INE951D01028
Name of company	ATUL AUTO 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	10-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	25-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	Unaudited
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	10-May-2025   11:35:00
End date and time of board meeting	10-May-2025   14:00:00
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	Unaudited	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	2109800000	7227000000
	Other income	6400000	25200000
	Total income	2116200000	7252200000
2	Expenses
(a)	Cost of materials consumed	1459600000	5158100000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	114200000	49700000
(d)	Employee benefit expense	194200000	739800000
(e)	Finance costs	25400000	101800000
(f)	Depreciation, depletion and amortisation expense	44600000	180200000
(f)	Other Expenses
1	Loans Losses and Provision	44600000	244200000
2	Other Expenses	146100000	512200000
	Total other expenses	190700000	756400000
	Total expenses	2028700000	6986000000
3	Total profit before exceptional items and tax	87500000	266200000
4	Exceptional items	0	0
5	Total profit before tax	87500000	266200000
6	Tax expense
7	Current tax	9900000	10000000
8	Deferred tax	18700000	72800000
9	Total tax expenses	28600000	82800000
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	58900000	183400000
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	58900000	183400000
17	Other comprehensive income net of taxes	1900000	-4100000
18	Total Comprehensive Income for the period	60800000	179300000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	71500000	216300000
	Total profit or loss, attributable to non-controlling interests	-12600000	-12600000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	73400000	212200000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-12600000	-32900000
21	Details of equity share capital
	Paid-up equity share capital	138800000	138800000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		4270800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.12	6.61
	Diluted earnings (loss) per share from continuing operations	2.12	6.61
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	2.12	6.61
	Diluted earnings (loss) per share from continuing and discontinued operations	2.12	6.61
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The above results were reviewed and recommended by the Audit Committee, at its meeting held on May 10, 2025 for approval by the board and these results were approved and taken on record at the meeting of Board of Directors of the Company held on that date. n n2. The consolidated financial result includes result of following companies: As per Notes in PDF File. n n3. These financial results have been prepared in accordance with the recognition and measurement principles under Ind AS as prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India. n n4. Other income includes following: As per Notes in PDF File. n n5. The figures for the quarter ended on 31st March, 2025 & 31st March, 2024 are the balancing figures between the audited figures in respect of the full financial year and year to date figures upto the third quarter of the relevant financial year, which were subjected to limited review. n n6. Figures relating to corresponding/ previous periods have been regrouped/reclassified wherever necessary to confirm to current period figures. 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	2415300000
	Capital work-in-progress	12800000
	Investment property	11300000
	Goodwill	0
	Other intangible assets	28900000
	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	0
	Trade receivables, non-current	13000000
	Loans, non-current	1410800000
	Other non-current financial assets	0
	Total non-current financial assets	1423800000
	Deferred tax assets (net)	132000000
	Other non-current assets	75700000
	Total non-current assets	4099800000
2	Current assets
	Inventories	890600000
	Current financial asset
	Current investments	0
	Trade receivables, current	528400000
	Cash and cash equivalents	169500000
	Bank balance other than cash and cash equivalents	28800000
	Loans, current	803000000
	Other current financial assets	52300000
	Total current financial assets	1582000000
	Current tax assets (net)	0
	Other current assets	232100000
	Total current assets	2704700000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	6804500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	138800000
	Other equity	4270800000
	Total equity attributable to owners of parent	4409600000
	Non controlling interest	56300000
	Total equity	4465900000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	597100000
	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	116500000
	Total non-current financial liabilities	713600000
	Provisions, non-current	2800000
	Deferred tax liabilities (net)	94200000
	Deferred government grants, Non-current	0
	Other non-current liabilities	21600000
	Total non-current liabilities	832200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	498200000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	236100000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	434200000
	Total Trade payable	670300000
	Other current financial liabilities	127600000
	Total current financial liabilities	1296100000
	Other current liabilities	134300000
	Provisions, current	70600000
	Current tax liabilities (Net)	5400000
	Deferred government grants, Current	0
	Total current liabilities	1506400000
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	2338600000
	Total equity and liabilites	6804500000
	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		Unaudited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Automobiles Business	2017700000	6810300000
2	Non Banking Financial Business	92100000	416700000
	Total Segment Revenue	2109800000	7227000000
	Less: Inter segment revenue	0	0
	Revenue from operations	2109800000	7227000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Automobiles Business	98900000	334600000
2	Non Banking Financial Business	14000000	33400000
	Total Profit before tax	112900000	368000000
	i. Finance cost	25400000	25400000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	87500000	266200000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Automobiles Business	4434800000	4434800000
2	Non Banking Financial Business	2369700000	2369700000
	Total Segment Asset	6804500000	6804500000
	Un-allocable Assets	0	0
	Net Segment Asset	6804500000	6804500000
4	Segment Liabilities
	Segment Liabilities
1	Automobiles Business	1253000000	1253000000
2	Non Banking Financial Business	1085600000	1085600000
	Total Segment Liabilities	2338600000	2338600000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	2338600000	2338600000
	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	Unaudited	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	Other comprehensive income	2500000	-5500000
	Total Amount of items that will not be reclassified to profit and loss	2500000	-5500000
2	Income tax relating to items that will not be reclassified to profit or loss	600000	-1400000
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	1900000	-4100000

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			Unaudited
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			266200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			101800000
	Adjustments for decrease (increase) in inventories			-132700000
	Adjustments for decrease (increase) in trade receivables, current			-47300000
	Adjustments for decrease (increase) in trade receivables, non-current			-25300000
	Adjustments for decrease (increase) in other current assets			-68200000
	Adjustments for decrease (increase) in other non-current assets			-19700000
	Adjustments for other financial assets, non-current			-119600000
	Adjustments for other financial assets, current			-90200000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			274500000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			6400000
	Adjustments for increase (decrease) in other non-current liabilities			94200000
	Adjustments for depreciation and amortisation expense			180200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-1200000
	Adjustments for provisions, non-current			23700000
	Adjustments for other financial liabilities, current			-3700000
	Adjustments for other financial liabilities, non-current			26800000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			22400000
	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			-2300000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-300000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			174700000
	Net cash flows from (used in) operations			440900000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			100600000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			340300000
	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			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			1400000
	Purchase of property, plant and equipment			165400000
	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			22200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			228800000
	Net cash flows from (used in) investing activities	87000000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			-200000
	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			347200000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-103300000
	Net cash flows from (used in) financing activities			-450300000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-23000000
	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			-23000000
	Cash and cash equivalents cash flow statement at beginning of period			198000000
	Cash and cash equivalents cash flow statement at end of period			175000000