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	Consolidated
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	Aluminium 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

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	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	4245287000	17203623000
	Other income	10802000	34261000
	Total income	4256089000	17237884000
2	Expenses
(a)	Cost of materials consumed	2005311000	8538533000
(b)	Purchases of stock-in-trade	10170000	386743000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	212406000	52365000
(d)	Employee benefit expense	484607000	2031586000
(e)	Finance costs	123361000	445150000
(f)	Depreciation, depletion and amortisation expense	223371000	912710000
(f)	Other Expenses
1	Manufacturing Expenses	772735000	3264274000
2	Administrative Expenses	193372000	543377000
3	Selling and Distribution Expenses	100070000	442017000
	Total other expenses	1066177000	4249668000
	Total expenses	4125403000	16616755000
3	Total profit before exceptional items and tax	130686000	621129000
4	Exceptional items	0	0
5	Total profit before tax	130686000	621129000
6	Tax expense
7	Current tax	34189000	206090000
8	Deferred tax	138000	-48576000
9	Total tax expenses	34327000	157514000
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	96359000	463615000
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	96359000	463615000
17	Other comprehensive income net of taxes	-589000	-3109000
18	Total Comprehensive Income for the period	95770000	460506000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	104282700	457443000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	104282700	457443000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
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	5.8	28.36
	Diluted earnings (loss) per share from continuing operations	5.75	28.12
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	5.8	28.36
	Diluted earnings (loss) per share from continuing and discontinued operations	5.75	28.12
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	4494172000
	Capital work-in-progress	539884000
	Investment property	20546000
	Goodwill	0
	Other intangible assets	513726000
	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	48681000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	113158000
	Total non-current financial assets	161839000
	Deferred tax assets (net)	0
	Other non-current assets	359170000
	Total non-current assets	6187973000
2	Current assets
	Inventories	1340043000
	Current financial asset
	Current investments	0
	Trade receivables, current	4978315000
	Cash and cash equivalents	113735000
	Bank balance other than cash and cash equivalents	9675000
	Loans, current	0
	Other current financial assets	74545000
	Total current financial assets	5176270000
	Current tax assets (net)	0
	Other current assets	246806000
	Total current assets	6763119000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	12951092000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	81309000
	Other equity	5851430000
	Total equity attributable to owners of parent	5932739000
	Non controlling interest	0
	Total equity	5932739000
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	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	1181572000
	Provisions, non-current	69455000
	Deferred tax liabilities (net)	87710000
	Deferred government grants, Non-current	0
	Other non-current liabilities	118855000
	Total non-current liabilities	1457592000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2281477000
	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	2262665000
	Total Trade payable	2447104000
	Other current financial liabilities	523828000
	Total current financial liabilities	5252409000
	Other current liabilities	282487000
	Provisions, current	25456000
	Current tax liabilities (Net)	409000
	Deferred government grants, Current	0
	Total current liabilities	5560761000
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	7018353000
	Total equity and liabilites	12951092000
	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		Consolidated	Consolidated
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	Consolidated	Consolidated
	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	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	-589000	-3109000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			621129000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			425726000
	Adjustments for decrease (increase) in inventories			13843000
	Adjustments for decrease (increase) in trade receivables, current			215238000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-60209000
	Adjustments for decrease (increase) in other non-current assets			79656000
	Adjustments for other financial assets, non-current			3663000
	Adjustments for other financial assets, current			3856000
	Adjustments for other bank balances			-357000
	Adjustments for increase (decrease) in trade payables, current			-19704000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			62830000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			912710000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			75377000
	Adjustments for provisions, non-current			-13471000
	Adjustments for other financial liabilities, current			-53220000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-25344000
	Adjustments for dividend income			0
	Adjustments for interest income			3027000
	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)			6094000
	Other adjustments for non-cash items			-1875000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1661793000
	Net cash flows from (used in) operations			2282922000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			231900000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2051022000
	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			29321000
	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			3629000
	Purchase of property, plant and equipment			1648692000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			179343000
	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			3027000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			23914000
	Net cash flows from (used in) investing activities	-1826786000
	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			433375000
	Repayments of borrowings			27853000
	Payments of lease liabilities			60711000
	Dividends paid			121515000
	Interest paid			445150000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-450000
	Net cash flows from (used in) financing activities			-221555000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2681000
	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			2681000
	Cash and cash equivalents cash flow statement at beginning of period			111054000
	Cash and cash equivalents cash flow statement at end of period			113735000