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	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	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

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	11798500000	45944800000
	Other income	87900000	319900000
	Total income	11886400000	46264700000
2	Expenses
(a)	Cost of materials consumed	4300300000	16633000000
(b)	Purchases of stock-in-trade	164600000	591800000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-234300000	-444100000
(d)	Employee benefit expense	1129100000	4189100000
(e)	Finance costs	327900000	1283000000
(f)	Depreciation, depletion and amortisation expense	485700000	1915200000
(f)	Other Expenses
1	Power & Fuel	1659600000	6581300000
2	Other Expenses	2811300000	10732400000
	Total other expenses	4470900000	17313700000
	Total expenses	10644200000	41481700000
3	Total profit before exceptional items and tax	1242200000	4783000000
4	Exceptional items	0	318300000
5	Total profit before tax	1242200000	5101300000
6	Tax expense
7	Current tax	37600000	-1063100000
8	Deferred tax	-365400000	-391600000
9	Total tax expenses	-327800000	-1454700000
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	1570000000	6556000000
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	1000000	26400000
16	Total profit (loss) for period	1571000000	6582400000
17	Other comprehensive income net of taxes	-32900000	-73400000
18	Total Comprehensive Income for the period	1538100000	6509000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	924100000	3712700000
	Total profit or loss, attributable to non-controlling interests	-8700000	-8700000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	891200000	3639300000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-8700000	-39700000
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	3.8	15.27
	Diluted earnings (loss) per share from continuing operations	3.8	15.27
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	3.8	15.27
	Diluted earnings (loss) per share from continuing and discontinued operations	3.8	15.27
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	34544700000
	Capital work-in-progress	5620400000
	Investment property	4817200000
	Goodwill	0
	Other intangible assets	1084100000
	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	497100000
	Trade receivables, non-current	0
	Loans, non-current	527200000
	Other non-current financial assets	0
	Total non-current financial assets	1024300000
	Deferred tax assets (net)	0
	Other non-current assets	645600000
	Total non-current assets	47736300000
2	Current assets
	Inventories	11194000000
	Current financial asset
	Current investments	0
	Trade receivables, current	4417700000
	Cash and cash equivalents	1645400000
	Bank balance other than cash and cash equivalents	0
	Loans, current	316600000
	Other current financial assets	61600000
	Total current financial assets	6441300000
	Current tax assets (net)	109300000
	Other current assets	2404100000
	Total current assets	20148700000
3	Non-current assets classified as held for sale	13000000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	67898000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	243100000
	Other equity	26446900000
	Total equity attributable to owners of parent	26690000000
	Non controlling interest	-266300000
	Total equity	26423700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	19721800000
	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	228400000
	Total non-current financial liabilities	19950200000
	Provisions, non-current	142600000
	Deferred tax liabilities (net)	1213400000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1505200000
	Total non-current liabilities	22811400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	5583000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	455600000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	9598000000
	Total Trade payable	10053600000
	Other current financial liabilities	1770000000
	Total current financial liabilities	17406600000
	Other current liabilities	1201800000
	Provisions, current	54500000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	18662900000
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	41474300000
	Total equity and liabilites	67898000000
	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)
1	Automotive Glass	8157000000	30109400000
2	Float Glass	3001400000	13324400000
3	Others	1936500000	7656600000
	Total Segment Revenue	13094900000	51090400000
	Less: Inter segment revenue	1208500000	1208500000
	Revenue from operations	11886400000	46264700000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Automotive Glass	1038200000	3603300000
2	Float Glass	417100000	2008200000
3	Others	45400000	223800000
	Total Profit before tax	1500700000	5835300000
	i. Finance cost	327900000	327900000
	ii. Other Unallocable Expenditure net off Unallocable income	-70400000	-70400000
	Profit before tax	1243200000	5127700000
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	3228600000	3228600000
	Net Segment Asset	67898000000	67898000000
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	27443800000	27443800000
	Net Segment Liabilities	41208000000	41208000000
	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
1	Amount of items that will not be reclassified to profit and loss	-32900000	-73400000
	Total Amount of items that will not be reclassified to profit and loss	-32900000	-73400000
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	-32900000	-73400000

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			5101300000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1283000000
	Adjustments for decrease (increase) in inventories			-1253100000
	Adjustments for decrease (increase) in trade receivables, current			-882700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-656400000
	Adjustments for decrease (increase) in other non-current assets			1176300000
	Adjustments for other financial assets, non-current			-175000000
	Adjustments for other financial assets, current			32900000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1507700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			265500000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1935900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			73400000
	Adjustments for other financial liabilities, current			290800000
	Adjustments for other financial liabilities, non-current			-74000000
	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)			-38900000
	Adjustments for undistributed profits of associates			-26400000
	Other adjustments for which cash effects are investing or financing cash flow			372700000
	Other adjustments to reconcile profit (loss)			-318300000
	Other adjustments for non-cash items			600000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			3566800000
	Net cash flows from (used in) operations			8668100000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1442000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			7226100000
	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			115100000
	Purchase of property, plant and equipment			12679800000
	Proceeds from sales of investment property			652900000
	Purchase of investment property			1000000
	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			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-11912800000
	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			10279200000
	Repayments of borrowings			3759800000
	Payments of lease liabilities			171100000
	Dividends paid			486200000
	Interest paid			1283000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			4579100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-107600000
	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			-107600000
	Cash and cash equivalents cash flow statement at beginning of period			1720800000
	Cash and cash equivalents cash flow statement at end of period			1613200000