Integrated Filing — IndAS

General information about company
Scrip Code	515030
NSE Symbol	ASAHIINDIA
MSEI Symbol	NOTLISTED
ISIN	INE439A01020
Name of company	Asahi India Glass 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	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	07-May-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	Multi segment
Description of single segment
Start date and time of board meeting	14-May-2025   11:00:00
End date and time of board meeting	14-May-2025   13:30:00
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?	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	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	2025-03-31
Indicate Company website link for updated RPT policy of the Company	thttps://www.aisglass.com/policies
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	11060100000	43116100000
	Other income	94700000	362100000
	Total income	11154800000	43478200000
2	Expenses
(a)	Cost of materials consumed	4115200000	15990900000
(b)	Purchases of stock-in-trade	110200000	248100000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-221300000	-376400000
(d)	Employee benefit expense	956900000	3515600000
(e)	Finance costs	316800000	1223000000
(f)	Depreciation, depletion and amortisation expense	437800000	1725000000
(f)	Other Expenses
1	Power & Fuel	1633200000	6477100000
2	Other expenses	2578100000	9963500000
	Total other expenses	4211300000	16440600000
	Total expenses	9926900000	38766800000
3	Total profit before exceptional items and tax	1227900000	4711400000
4	Exceptional items	0	562900000
5	Total profit before tax	1227900000	5274300000
6	Tax expense
7	Current tax	-71700000	942800000
8	Deferred tax	385800000	440500000
9	Total tax expenses	314100000	1383300000
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	913800000	3891000000
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	913800000	3891000000
17	Other comprehensive income net of taxes	-28200000	-68100000
18	Total Comprehensive Income for the period	885600000	3822900000
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	243100000	243100000
	Face value of equity share capital	1	1
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	3.76	16.01
	Diluted earnings (loss) per share from continuing operations	3.76	16.01
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	3.76	16.01
	Diluted earnings (loss) per share from continuing and discontinued operations	3.76	16.01
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	33626500000
	Capital work-in-progress	5520000000
	Investment property	4296300000
	Goodwill	0
	Other intangible assets	14200000
	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	2303500000
	Trade receivables, non-current	0
	Loans, non-current	345300000
	Other non-current financial assets	0
	Total non-current financial assets	2648800000
	Deferred tax assets (net)	0
	Other non-current assets	645600000
	Total non-current assets	46751400000
2	Current assets
	Inventories	10418500000
	Current financial asset
	Current investments	0
	Trade receivables, current	6309300000
	Cash and cash equivalents	1092100000
	Bank balance other than cash and cash equivalents	0
	Loans, current	1210900000
	Other current financial assets	46800000
	Total current financial assets	8659100000
	Current tax assets (net)	27900000
	Other current assets	2384100000
	Total current assets	21489600000
3	Non-current assets classified as held for sale	12900000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	68253900000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	243100000
	Other equity	27228400000
	Total equity attributable to owners of parent	27471500000
	Non controlling interest
	Total equity	27471500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	19583500000
	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	214900000
	Total non-current financial liabilities	19798400000
	Provisions, non-current	85600000
	Deferred tax liabilities (net)	1783400000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1141400000
	Total non-current liabilities	22808800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	5510800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	389200000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	9401000000
	Total Trade payable	9790200000
	Other current financial liabilities	1717800000
	Total current financial liabilities	17018800000
	Other current liabilities	907300000
	Provisions, current	47500000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	17973600000
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	40782400000
	Total equity and liabilites	68253900000
	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)
1	Automotive Glass	8157000000	30109400000
2	Float Glass	3001400000	13324400000
3	Others	254200000	998700000
	Total Segment Revenue	11412600000	44432500000
	Less: Inter segment revenue	257800000	257800000
	Revenue from operations	11154800000	43478200000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Automotive Glass	1038200000	3603300000
2	Float Glass	417100000	2008200000
3	Others	-12000000	-26500000
	Total Profit before tax	1443300000	5585000000
	i. Finance cost	316800000	316800000
	ii. Other Unallocable Expenditure net off Unallocable income	-101400000	-101400000
	Profit before tax	1227900000	5274300000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Automotive Glass	30229100000	30229100000
2	Float Glass	33322900000	33322900000
3	Others	1117400000	1117400000
	Total Segment Asset	64669400000	64669400000
	Un-allocable Assets	3584500000	3584500000
	Net Segment Asset	68253900000	68253900000
4	Segment Liabilities
	Segment Liabilities
1	Automotive Glass	10348700000	10348700000
2	Float Glass	3198800000	3198800000
3	Others	216700000	216700000
	Total Segment Liabilities	13764200000	13764200000
	Un-allocable Liabilities	27018200000	27018200000
	Net Segment Liabilities	40782400000	40782400000
	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	Items that will not be reclassified to profit & loss	-28200000	-68100000
	Total Amount of items that will not be reclassified to profit and loss	-28200000	-68100000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	-28200000	-68100000

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			5274300000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1223000000
	Adjustments for decrease (increase) in inventories			-1162700000
	Adjustments for decrease (increase) in trade receivables, current			-1205000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-731500000
	Adjustments for decrease (increase) in other non-current assets			1175400000
	Adjustments for other financial assets, non-current			-50400000
	Adjustments for other financial assets, current			16400000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1500700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			190900000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1745700000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			58000000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			286300000
	Adjustments for other financial liabilities, non-current			-135300000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-31700000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			425000000
	Other adjustments to reconcile profit (loss)			-562900000
	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)			2741900000
	Net cash flows from (used in) operations			8016200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1372400000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			6643800000
	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			109700000
	Purchase of property, plant and equipment			12441700000
	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			652900000
	Purchase of other long-term assets			1000000
	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			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-11680100000
	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			10269700000
	Repayments of borrowings			3710800000
	Payments of lease liabilities			94800000
	Dividends paid			486200000
	Interest paid			1223000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			4754900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-281400000
	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			-281400000
	Cash and cash equivalents cash flow statement at beginning of period			1314900000
	Cash and cash equivalents cash flow statement at end of period			1033500000