Integrated Filing — IndAS

General information about company
Scrip Code	513729
NSE Symbol	AROGRANITE
MSEI Symbol	NOTLISTED
ISIN	INE210C01013
Name of company	ARO GRANITE INDUSTRIES 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	16-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-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	16-May-2025   13:00:00
End date and time of board meeting	16-May-2025   14:00:00
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
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	2022-07-29
Indicate Company website link for updated RPT policy of the Company	https://www.arotile.com/policies/Related-Party-Transaction-Policy.pdf
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	268137000	1230905000
	Other income	51371000	96582000
	Total income	319508000	1327487000
2	Expenses
(a)	Cost of materials consumed	80533000	618893000
(b)	Purchases of stock-in-trade	51956000	63332000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	23981000	16714000
(d)	Employee benefit expense	34575000	147970000
(e)	Finance costs	32678000	128732000
(f)	Depreciation, depletion and amortisation expense	24846000	99412000
(f)	Other Expenses
1	Other expenses	69990000	320951000
	Total other expenses	69990000	320951000
	Total expenses	318559000	1396004000
3	Total profit before exceptional items and tax	949000	-68517000
4	Exceptional items	0	0
5	Total profit before tax	949000	-68517000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	724000	-4289000
9	Total tax expenses	724000	-4289000
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	225000	-64228000
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	225000	-64228000
17	Other comprehensive income net of taxes	220000	1922000
18	Total Comprehensive Income for the period	445000	-62306000
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	153000000	153000000
	Face value of equity share capital	10	10
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	0.03	-4.07
	Diluted earnings (loss) per share from continuing operations	0.03	-4.07
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	0.03	-4.07
	Diluted earnings (loss) per share from continuing and discontinued operations	0.03	-4.07
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
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	1286023000
	Capital work-in-progress	10369000
	Investment property	0
	Goodwill	0
	Other intangible assets	105002000
	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	4205000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	20124000
	Total non-current financial assets	24329000
	Deferred tax assets (net)
	Other non-current assets
	Total non-current assets	1425723000
2	Current assets
	Inventories	2142136000
	Current financial asset
	Current investments	4567000
	Trade receivables, current	348222000
	Cash and cash equivalents	5684000
	Bank balance other than cash and cash equivalents	77666000
	Loans, current	215000
	Other current financial assets	673000
	Total current financial assets	437027000
	Current tax assets (net)	276000
	Other current assets	192245000
	Total current assets	2771684000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	4197407000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	153000000
	Other equity	1705594000
	Total equity attributable to owners of parent	1858594000
	Non controlling interest
	Total equity	1858594000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	283697000
	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
	Total non-current financial liabilities	283697000
	Provisions, non-current	22415000
	Deferred tax liabilities (net)	129467000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	435579000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1312766000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	33208000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	456788000
	Total Trade payable	489996000
	Other current financial liabilities	39164000
	Total current financial liabilities	1841926000
	Other current liabilities	52974000
	Provisions, current	8334000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	1903234000
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	2338813000
	Total equity and liabilites	4197407000
	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	a. Quartz Division	75779000	394644000
2	b. Granite Slabs/Tiles Division	243728000	932843000
3	c. Unallocated Segment	0	0
	Total Segment Revenue	319507000	1327487000
	Less: Inter segment revenue
	Revenue from operations	319507000	1327487000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	a. Quartz Division	-204000	-9702000
2	b. Granite Slabs/Tiles Division	33831000	69917000
3	c. Unallocated Segment	0	0
	Total Profit before tax	33627000	60215000
	i. Finance cost	32678000	32678000
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	949000	-68517000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	a. Quartz Division	144999000	144999000
2	b. Granite Slabs/Tiles Division	4052408000	4052408000
3	c. Unallocated Segment	0	0
	Total Segment Asset	4197407000	4197407000
	Un-allocable Assets	0	0
	Net Segment Asset	4197407000	4197407000
4	Segment Liabilities
	Segment Liabilities
1	a. Quartz Division	275140000	275140000
2	b. Granite Slabs/Tiles Division	2063673000	2063673000
3	c. Unallocated Segment	0	0
	Total Segment Liabilities	2338813000	2338813000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	2338813000	2338813000
	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
	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	-220000	-1922000
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	220000	1922000

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			-68517000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			128732000
	Adjustments for decrease (increase) in inventories			-8620000
	Adjustments for decrease (increase) in trade receivables, current			147580000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			11578000
	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			108953000
	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			99413000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-505000
	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			84424000
	Adjustments for dividend income			0
	Adjustments for interest income			4061000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-84424000
	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)			0
	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)			483070000
	Net cash flows from (used in) operations			414553000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			414553000
	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			2010000
	Purchase of property, plant and equipment			3902000
	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			4062000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	2170000
	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			-180387000
	Repayments of borrowings			110619000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			128732000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-419738000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-3015000
	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			-3015000
	Cash and cash equivalents cash flow statement at beginning of period			87038000
	Cash and cash equivalents cash flow statement at end of period			84023000