Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	AKG
MSEI Symbol	0
ISIN	INE00Y801016
Name of company	AKG EXIM 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	17-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	17-May-2025   13:00:00
End date and time of board meeting	17-May-2025   14:30:00
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	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	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	295638000	1330914000
	Other income	632000	2842000
	Total income	296270000	1333756000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	315789000	1241533000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-37726000	-82000
(d)	Employee benefit expense	2687000	11750000
(e)	Finance costs	1787000	10240000
(f)	Depreciation, depletion and amortisation expense	404000	1597000
(f)	Other Expenses
1	Power & Fuel	135000	478000
2	Other expenses	9821000	57582000
	Total other expenses	9956000	58060000
	Total expenses	292897000	1323098000
3	Total profit before exceptional items and tax	3373000	10658000
4	Exceptional items	0	0
5	Total profit before tax	3373000	10658000
6	Tax expense
7	Current tax	592000	1819000
8	Deferred tax	38000	258000
9	Total tax expenses	630000	2077000
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	2743000	8581000
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	2743000	8581000
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	2743000	8581000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	2742000	8581000
	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	317766000	317766000
	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	0.09	0.27
	Diluted earnings (loss) per share from continuing operations	0.09	0.27
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	0.09	0.27
	Diluted earnings (loss) per share from continuing and discontinued operations	0.09	0.27
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	21897000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	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	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	0
	Total non-current financial assets	0
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	21897000
2	Current assets
	Inventories	76664000
	Current financial asset
	Current investments	0
	Trade receivables, current	293961000
	Cash and cash equivalents	9329000
	Bank balance other than cash and cash equivalents	800000
	Loans, current	364072000
	Other current financial assets	20716000
	Total current financial assets	688878000
	Current tax assets (net)	0
	Other current assets	0
	Total current assets	765542000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	787439000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	317766000
	Other equity	211299000
	Total equity attributable to owners of parent	529065000
	Non controlling interest	0
	Total equity	529065000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1420000
	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	1420000
	Provisions, non-current	0
	Deferred tax liabilities (net)	3361000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	4781000
	Current liabilities
	Current financial liabilities
	Borrowings, current	111913000
	Trade payables, 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	92067000
	Total Trade payable	92067000
	Other current financial liabilities	0
	Total current financial liabilities	203980000
	Other current liabilities	47388000
	Provisions, current	2225000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	253593000
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	258374000
	Total equity and liabilites	787439000
	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	a. Segment A- Manufacturing	0	0
2	b. Segment B- Trading	295638000	1330914000
	Total Segment Revenue	295638000	1330914000
	Less: Inter segment revenue	31925000	31925000
	Revenue from operations	263713000	1298989000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	a. Segment A- Manufacturing	0	0
2	b. Segment B- Trading	5159000	20898000
	Total Profit before tax	5159000	20898000
	i. Finance cost	1787000	1787000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	3372000	10658000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	a. Segment A- Manufacturing	0	0
2	b. Segment B- Trading	531552000	531552000
	Total Segment Asset	531552000	531552000
	Un-allocable Assets	0	0
	Net Segment Asset	531552000	531552000
4	Segment Liabilities
	Segment Liabilities
1	a. Segment A- Manufacturing	0	0
2	b. Segment B- Trading	2487000	2487000
	Total Segment Liabilities	2487000	2487000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	2487000	2487000
	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
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

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			10658000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			10240000
	Adjustments for decrease (increase) in inventories			391000
	Adjustments for decrease (increase) in trade receivables, current			46679000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			116744000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			2470000
	Adjustments for other financial assets, current			-206213000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			15017000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			9915000
	Adjustments for increase (decrease) in other non-current liabilities			258000
	Adjustments for depreciation and amortisation expense			1597000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-2812000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-5951000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			1069000
	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)			14678000
	Other adjustments for non-cash items			384000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			2328000
	Net cash flows from (used in) operations			12986000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			900000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			12086000
	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			24000
	Purchase of property, plant and equipment			69000
	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			1069000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	1024000
	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			0
	Repayments of borrowings			22400000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			10240000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-32640000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-19530000
	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			-19530000
	Cash and cash equivalents cash flow statement at beginning of period			29660000
	Cash and cash equivalents cash flow statement at end of period			10130000