Integrated Filing — IndAS

General information about company
Scrip Code	543210
NSE Symbol	AARTISURF
MSEI Symbol	NOTLISTED
ISIN	INE09EO01013
Name of company	AARTI SURFACTANTS 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	05-May-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	Home & Personal Care
Start date and time of board meeting	12-May-2025   12:30:00
End date and time of board meeting	12-May-2025   19:00:00
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	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	2020541000	6590854000
	Other income	11412000	34789000
	Total income	2031953000	6625643000
2	Expenses
(a)	Cost of materials consumed	1651462000	5418443000
(b)	Purchases of stock-in-trade	0	7646000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-33887000	-82980000
(d)	Employee benefit expense	57169000	201338000
(e)	Finance costs	32595000	115515000
(f)	Depreciation, depletion and amortisation expense	44053000	173460000
(f)	Other Expenses
1	Other Expenses	148885000	627225000
	Total other expenses	148885000	627225000
	Total expenses	1900277000	6460647000
3	Total profit before exceptional items and tax	131676000	164996000
4	Exceptional items	0	42025000
5	Total profit before tax	131676000	207021000
6	Tax expense
7	Current tax	33000000	40800000
8	Deferred tax	1474000	20774000
9	Total tax expenses	34474000	61574000
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	97202000	145447000
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	97202000	145447000
17	Other comprehensive income net of taxes	-2105000	-2105000
18	Total Comprehensive Income for the period	95097000	143342000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	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	0	0
	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	84658000	84658000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		2241590000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	11.5	17.2
	Diluted earnings (loss) per share from continuing operations	11.49	17.19
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	11.5	17.2
	Diluted earnings (loss) per share from continuing and discontinued operations	11.49	17.19
24	Debt equity ratio	0.0047	0.0048
25	Debt service coverage ratio	0.0212	0.0132
26	Interest service coverage ratio	0.0638	0.0428
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	2015054000
	Capital work-in-progress	127025000
	Investment property	0
	Goodwill	0
	Other intangible assets	8616000
	Intangible assets under development	19511000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	5000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	30320000
	Total non-current financial assets	30325000
	Deferred tax assets (net)	0
	Other non-current assets	53112000
	Total non-current assets	2253643000
2	Current assets
	Inventories	1343252000
	Current financial asset
	Current investments	0
	Trade receivables, current	762557000
	Cash and cash equivalents	8573000
	Bank balance other than cash and cash equivalents	3495000
	Loans, current	1399000
	Other current financial assets	24000
	Total current financial assets	776048000
	Current tax assets (net)	9168000
	Other current assets	389760000
	Total current assets	2518228000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	4771871000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	84658000
	Other equity	2241590000
	Total equity attributable to owners of parent	2326248000
	Non controlling interest	0
	Total equity	2326248000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	276027000
	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	276027000
	Provisions, non-current	0
	Deferred tax liabilities (net)	199175000
	Deferred government grants, Non-current	0
	Other non-current liabilities	107390000
	Total non-current liabilities	582592000
	Current liabilities
	Current financial liabilities
	Borrowings, current	811299000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	36478000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	885741000
	Total Trade payable	922219000
	Other current financial liabilities	34924000
	Total current financial liabilities	1768442000
	Other current liabilities	51731000
	Provisions, current	42858000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1863031000
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	2445623000
	Total equity and liabilites	4771871000
	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	1687000	1687000
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	418000	418000
5	Total Other comprehensive income	-2105000	-2105000

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			207021000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			115515000
	Adjustments for decrease (increase) in inventories			-351175000
	Adjustments for decrease (increase) in trade receivables, current			-215304000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	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			363169000
	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			173460000
	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			-12788000
	Adjustments for dividend income			0
	Adjustments for interest income			1543000
	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)			-72877000
	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)			-1543000
	Net cash flows from (used in) operations			205478000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			52072000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			153406000
	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			0
	Purchase of property, plant and equipment			202358000
	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			1543000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2842000
	Net cash flows from (used in) investing activities	-203657000
	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			367435000
	Repayments of borrowings			259625000
	Payments of lease liabilities			4900000
	Dividends paid			0
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-106576000
	Net cash flows from (used in) financing activities			-3666000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-53917000
	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			-53917000
	Cash and cash equivalents cash flow statement at beginning of period			62490000
	Cash and cash equivalents cash flow statement at end of period			8573000