Integrated Filing — IndAS

General information about company
Scrip Code	516064
NSE Symbol	ARROWGREEN
MSEI Symbol	NOTLISTED
ISIN	INE570D01018
Name of company	ARROW GREENTECH 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	10-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	17-May-2025   15:00:00
End date and time of board meeting	17-May-2025   17:30:00
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	2024-02-13
Indicate Company website link for updated RPT policy of the Company	https://arrowgreentech.com/images/policies/Related%20Party%20Transaction%20Policy.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?	Yes
No. of times funds raised during the quarter	1
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	392900000	2012100000
	Other income	17300000	48100000
	Total income	410200000	2060200000
2	Expenses
(a)	Cost of materials consumed	144600000	725500000
(b)	Purchases of stock-in-trade	21900000	75300000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	13500000	53100000
(d)	Employee benefit expense	34900000	123400000
(e)	Finance costs	300000	1200000
(f)	Depreciation, depletion and amortisation expense	13600000	47300000
(f)	Other Expenses
1	Other Expenses	48600000	205500000
	Total other expenses	48600000	205500000
	Total expenses	277400000	1231300000
3	Total profit before exceptional items and tax	132800000	828900000
4	Exceptional items	0	0
5	Total profit before tax	132800000	828900000
6	Tax expense
7	Current tax	28900000	209600000
8	Deferred tax	700000	300000
9	Total tax expenses	29600000	209900000
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	103200000	619000000
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	103200000	619000000
17	Other comprehensive income net of taxes	100000	-600000
18	Total Comprehensive Income for the period	103300000	618400000
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	150900000	150900000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		1696100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.84	41.03
	Diluted earnings (loss) per share from continuing operations	6.84	41.03
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	6.84	41.03
	Diluted earnings (loss) per share from continuing and discontinued operations	6.84	41.03
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	168700000
	Capital work-in-progress	12100000
	Investment property	1100000
	Goodwill	0
	Other intangible assets	4700000
	Intangible assets under development	7400000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	369300000
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	39900000
	Other non-current financial assets	58800000
	Total non-current financial assets	98700000
	Deferred tax assets (net)	19400000
	Other non-current assets	2000000
	Total non-current assets	683400000
2	Current assets
	Inventories	197800000
	Current financial asset
	Current investments	451500000
	Trade receivables, current	236800000
	Cash and cash equivalents	55500000
	Bank balance other than cash and cash equivalents	286100000
	Loans, current	1600000
	Other current financial assets	3400000
	Total current financial assets	1034900000
	Current tax assets (net)	15100000
	Other current assets	33500000
	Total current assets	1281300000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1964700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	150900000
	Other equity	1696100000
	Total equity attributable to owners of parent	1847000000
	Non controlling interest
	Total equity	1847000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	0
	Provisions, non-current	4600000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	4600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	21200000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	35300000
	Total Trade payable	56500000
	Other current financial liabilities	46000000
	Total current financial liabilities	102500000
	Other current liabilities	5900000
	Provisions, current	4700000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	113100000
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	117700000
	Total equity and liabilites	1964700000
	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	Greentech Product	69800000	242800000
2	Hightech Product	503100000	2190700000
	Total Segment Revenue	572900000	2433500000
	Less: Inter segment revenue	0	0
	Revenue from operations	572900000	2433500000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Greentech Product	16000000	46300000
2	Hightech Product	154000000	903000000
	Total Profit before tax	170000000	949300000
	i. Finance cost	500000	500000
	ii. Other Unallocable Expenditure net off Unallocable income	12300000	12300000
	Profit before tax	157200000	860000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Greentech Product	169200000	169200000
2	Hightech Product	600200000	600200000
	Total Segment Asset	769400000	769400000
	Un-allocable Assets	1314700000	1314700000
	Net Segment Asset	2084100000	2084100000
4	Segment Liabilities
	Segment Liabilities
1	Greentech Product	40500000	40500000
2	Hightech Product	84900000	84900000
	Total Segment Liabilities	125400000	125400000
	Un-allocable Liabilities	58300000	58300000
	Net Segment Liabilities	183700000	183700000
	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	Remeasurement of Defined Benefit Plan	100000	-800000
	Total Amount of items that will not be reclassified to profit and loss	100000	-800000
2	Income tax relating to items that will not be reclassified to profit or loss	0	-200000
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	100000	-600000

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			828900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1200000
	Adjustments for decrease (increase) in inventories			18500000
	Adjustments for decrease (increase) in trade receivables, current			6600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			4900000
	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			30600000
	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			47300000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			900000
	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			-600000
	Adjustments for dividend income			0
	Adjustments for interest income			-21600000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-13200000
	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)			-10900000
	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)			106900000
	Net cash flows from (used in) operations			935800000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-234800000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1170600000
	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			500000
	Purchase of property, plant and equipment			-57000000
	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			1600000
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			-36200000
	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			19100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-503800000
	Net cash flows from (used in) investing activities	-389400000
	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			-3300000
	Payments of lease liabilities			0
	Dividends paid			-31400000
	Interest paid			-1200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			35900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			817100000
	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			817100000
	Cash and cash equivalents cash flow statement at beginning of period			9300000
	Cash and cash equivalents cash flow statement at end of period			826400000

Signatory Details
Name of signatory	POONAM BANSAL
Designation of person	Company Secretary and Compliance Officer
Place	MUMBAI
Date	17-May-2025