Integrated Filing — IndAS

General information about company
Scrip Code	544203
NSE Symbol	ABDL
MSEI Symbol	NA
ISIN	INE552Z01027
Name of company	ALLIED BLENDERS AND DISTILLERS 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	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	18-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	Unaudited
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	Manufacture, purchase and sale of alcoholic beverages
Start date and time of board meeting	15-May-2025   15:00:00
End date and time of board meeting	15-May-2025   18:10:00
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	Unaudited	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	19347203000	80731546000
	Other income	142766000	208681000
	Total income	19489969000	80940227000
2	Expenses
(a)	Cost of materials consumed	6435227000	20908059000
(b)	Purchases of stock-in-trade	18964000	80724000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-1240267000	-600375000
(d)	Employee benefit expense	406079000	1688549000
(e)	Finance costs	284278000	1250621000
(f)	Depreciation, depletion and amortisation expense	158353000	606434000
(f)	Other Expenses
1	Excise duty	10140712000	45532709000
2	Other Expenses	2227341000	8816279000
	Total other expenses	12368053000	54348988000
	Total expenses	18430687000	78283000000
3	Total profit before exceptional items and tax	1059282000	2657227000
4	Exceptional items	0	0
5	Total profit before tax	1059282000	2657227000
6	Tax expense
7	Current tax	250535000	733556000
8	Deferred tax	22527000	-24785000
9	Total tax expenses	273062000	708771000
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	786220000	1948456000
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	786220000	1948456000
17	Other comprehensive income net of taxes	14661000	6925000
18	Total Comprehensive Income for the period	800881000	1955381000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	786404000	1948640000
	Total profit or loss, attributable to non-controlling interests	-184000	-184000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	801065000	1955565000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-184000	-184000
21	Details of equity share capital
	Paid-up equity share capital	559420000	559420000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		14869135000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.81	7.19
	Diluted earnings (loss) per share from continuing operations	2.81	7.19
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	2.81	7.19
	Diluted earnings (loss) per share from continuing and discontinued operations	2.81	7.19
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	6244939000
	Capital work-in-progress	190907000
	Investment property
	Goodwill	171685000
	Other intangible assets	1077894000
	Intangible assets under development	2876000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	90000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	633343000
	Total non-current financial assets	633433000
	Deferred tax assets (net)	120224000
	Other non-current assets	693708000
	Total non-current assets	9135666000
2	Current assets
	Inventories	5732941000
	Current financial asset
	Current investments	0
	Trade receivables, current	17468362000
	Cash and cash equivalents	880892000
	Bank balance other than cash and cash equivalents	436533000
	Loans, current	7382000
	Other current financial assets	232772000
	Total current financial assets	19025941000
	Current tax assets (net)
	Other current assets	1452048000
	Total current assets	26210930000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	35346596000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	559420000
	Other equity	14869135000
	Total equity attributable to owners of parent	15428555000
	Non controlling interest	200669000
	Total equity	15629224000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	936992000
	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	47373000
	Total non-current financial liabilities	984365000
	Provisions, non-current	214308000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	1198673000
	Current liabilities
	Current financial liabilities
	Borrowings, current	8041206000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	216318000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	5852744000
	Total Trade payable	6069062000
	Other current financial liabilities	1520332000
	Total current financial liabilities	15630600000
	Other current liabilities	2639374000
	Provisions, current	135127000
	Current tax liabilities (Net)	113598000
	Deferred government grants, Current
	Total current liabilities	18518699000
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	19717372000
	Total equity and liabilites	35346596000
	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		Unaudited	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	Unaudited	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	Remeasurement of the defined benefit plans - gain/(loss)	19593000	9255000
2	Income tax relating to these items	-4932000	-2330000
	Total Amount of items that will not be reclassified to profit and loss	14661000	6925000
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
5	Total Other comprehensive income	14661000	6925000

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			Unaudited
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			2657227000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1250621000
	Adjustments for decrease (increase) in inventories			-1498479000
	Adjustments for decrease (increase) in trade receivables, current			-5068289000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-623731000
	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			0
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-3302255000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			606434000
	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			-17455000
	Adjustments for dividend income			0
	Adjustments for interest income			32980000
	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)			-3359000
	Other adjustments for non-cash items			-54624000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-8744117000
	Net cash flows from (used in) operations			-6086890000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			697331000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-6784221000
	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			543130000
	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			1304883000
	Proceeds from sales of investment property			26955000
	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			32980000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-35611000
	Net cash flows from (used in) investing activities	-1823689000
	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			9758783000
	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			3090964000
	Repayments of borrowings			2353942000
	Payments of lease liabilities			29263000
	Dividends paid			0
	Interest paid			1250660000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			9215882000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			607972000
	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			607972000
	Cash and cash equivalents cash flow statement at beginning of period			272920000
	Cash and cash equivalents cash flow statement at end of period			880892000