Integrated Filing — IndAS

General information about company
Scrip Code	531147
NSE Symbol	ALICON
MSEI Symbol	NOTLISTED
ISIN	INE062D01024
Name of company	ALICON CASTALLOY 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	12-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	24-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	Aliminium alloy casting
Start date and time of board meeting	12-May-2025   11:00:00
End date and time of board meeting	12-May-2025   15:30:00
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?	No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	No
(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	2023-11-06
Indicate Company website link for updated RPT policy of the Company	https://www.alicongroup.co.in
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	3807389000	15258826000
	Other income	12403000	34751000
	Total income	3819792000	15293577000
2	Expenses
(a)	Cost of materials consumed	1950706000	7811844000
(b)	Purchases of stock-in-trade	10170000	386743000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	86895000	29969000
(d)	Employee benefit expense	404040000	1625332000
(e)	Finance costs	114504000	416890000
(f)	Depreciation, depletion and amortisation expense	218523000	864458000
(f)	Other Expenses
1	Manufacturing Expenses	681263000	2879373000
2	Administrative Expenses	137969000	392111000
3	Selling and Distribution Expenses	87583000	377340000
	Total other expenses	906815000	3648824000
	Total expenses	3691653000	14784060000
3	Total profit before exceptional items and tax	128139000	509517000
4	Exceptional items	0	0
5	Total profit before tax	128139000	509517000
6	Tax expense
7	Current tax	31979000	175666000
8	Deferred tax	138000	-48576000
9	Total tax expenses	32117000	127090000
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	96022000	382427000
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	96022000	382427000
17	Other comprehensive income net of taxes	-1756000	-9259000
18	Total Comprehensive Income for the period	94266000	373168000
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	81309000	81309000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.78	23.26
	Diluted earnings (loss) per share from continuing operations	5.73	23.17
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	5.78	23.26
	Diluted earnings (loss) per share from continuing and discontinued operations	5.73	23.17
24	Debt equity ratio	0	0.0057
25	Debt service coverage ratio	0	0.0168
26	Interest service coverage ratio	0	0
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	4243709000
	Capital work-in-progress	539884000
	Investment property	20546000
	Goodwill	0
	Other intangible assets	510730000
	Intangible assets under development	98636000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	275037000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	0
	Total non-current financial assets	275037000
	Deferred tax assets (net)	0
	Other non-current assets	359170000
	Total non-current assets	6047712000
2	Current assets
	Inventories	1090757000
	Current financial asset
	Current investments	0
	Trade receivables, current	4618707000
	Cash and cash equivalents	23070000
	Bank balance other than cash and cash equivalents	9675000
	Loans, current	0
	Other current financial assets	74545000
	Total current financial assets	4725997000
	Current tax assets (net)
	Other current assets	101179000
	Total current assets	5917933000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	11965645000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	81309000
	Other equity	5405625000
	Total equity attributable to owners of parent	5486934000
	Non controlling interest
	Total equity	5486934000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1181572000
	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	189381000
	Total non-current financial liabilities	1370953000
	Provisions, non-current	0
	Deferred tax liabilities (net)	87710000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	1458663000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1965592000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	184439000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2140974000
	Total Trade payable	2325413000
	Other current financial liabilities	728634000
	Total current financial liabilities	5019639000
	Other current liabilities
	Provisions, current	0
	Current tax liabilities (Net)	409000
	Deferred government grants, Current
	Total current liabilities	5020048000
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	6478711000
	Total equity and liabilites	11965645000
	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 that will not be reclassified to profit or loss	-2345000	-12368000
	Total Amount of items that will not be reclassified to profit and loss	-2345000	-12368000
2	Income tax relating to items that will not be reclassified to profit or loss	-589000	-3109000
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	-1756000	-9259000

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			509517000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			397466000
	Adjustments for decrease (increase) in inventories			75135000
	Adjustments for decrease (increase) in trade receivables, current			-1094000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-8978000
	Adjustments for decrease (increase) in other non-current assets			79656000
	Adjustments for other financial assets, non-current			-4583000
	Adjustments for other financial assets, current			3856000
	Adjustments for other bank balances			-357000
	Adjustments for increase (decrease) in trade payables, current			107798000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			67337000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			864458000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			63717000
	Adjustments for provisions, non-current			-10888000
	Adjustments for other financial liabilities, current			-45999000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-25225000
	Adjustments for dividend income			0
	Adjustments for interest income			4302000
	Adjustments for share-based payments			44497000
	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			-4490000
	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)			1598004000
	Net cash flows from (used in) operations			2107521000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			201396000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1906125000
	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			21075000
	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			3969000
	Purchase of property, plant and equipment			1575234000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			180455000
	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			4302000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			23914000
	Net cash flows from (used in) investing activities	-1744579000
	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			749000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			440317000
	Repayments of borrowings			0
	Payments of lease liabilities			60711000
	Dividends paid			121962000
	Interest paid			416890000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-158497000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			3049000
	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			3049000
	Cash and cash equivalents cash flow statement at beginning of period			20021000
	Cash and cash equivalents cash flow statement at end of period			23070000