Integrated Filing — IndAS

General information about company
Scrip Code	542484
NSE Symbol	ARVINDFASN
MSEI Symbol	NOTLISTED
ISIN	INE955V01021
Name of company	ARVIND FASHIONS 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	09-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	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	Branded Apparels
Start date and time of board meeting	17-May-2025   11:30:00
End date and time of board meeting	17-May-2025   13:10:00
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	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	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	11890600000	46198400000
	Other income	113300000	346400000
	Total income	12003900000	46544800000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	6866400000	23201500000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-1382200000	-1706100000
(d)	Employee benefit expense	694300000	2686500000
(e)	Finance costs	388300000	1558000000
(f)	Depreciation, depletion and amortisation expense	648100000	2557200000
(f)	Other Expenses
1	Other Expenses	4125400000	15996500000
	Total other expenses	4125400000	15996500000
	Total expenses	11340300000	44293600000
3	Total profit before exceptional items and tax	663600000	2251200000
4	Exceptional items	0	0
5	Total profit before tax	663600000	2251200000
6	Tax expense
7	Current tax	145800000	614100000
8	Deferred tax	1239600000	1293100000
9	Total tax expenses	1385400000	1907200000
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	-721800000	344000000
12	Profit (loss) from discontinued operations before tax	-3100000	-14200000
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	-3100000	-14200000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	-724900000	329800000
17	Other comprehensive income net of taxes	-11200000	-13600000
18	Total Comprehensive Income for the period	-736100000	316200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-931500000	-355700000
	Total profit or loss, attributable to non-controlling interests	206600000	206600000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-936900000	-366700000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	200800000	682900000
21	Details of equity share capital
	Paid-up equity share capital	533200000	533200000
	Face value of equity share capital	4	4
27	Details of debt securities
22	Reserves excluding revaluation reserve		9038000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-6.97	-2.56
	Diluted earnings (loss) per share from continuing operations	-6.97	-2.56
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	-0.02	-0.11
	Diluted earnings (loss) per share from discontinued operations	-0.02	-0.11
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	-6.99	-2.67
	Diluted earnings (loss) per share from continuing and discontinued operations	-6.99	-2.67
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	8599100000
	Capital work-in-progress	11300000
	Investment property
	Goodwill	1112300000
	Other intangible assets	371300000
	Intangible assets under development	16900000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	100000
	Other non-current financial assets	646200000
	Total non-current financial assets	646300000
	Deferred tax assets (net)	2605500000
	Other non-current assets	436400000
	Total non-current assets	13799100000
2	Current assets
	Inventories	10800500000
	Current financial asset
	Current investments	0
	Trade receivables, current	7294200000
	Cash and cash equivalents	1508800000
	Bank balance other than cash and cash equivalents	138500000
	Loans, current	15700000
	Other current financial assets	488500000
	Total current financial assets	9445700000
	Current tax assets (net)
	Other current assets	4046500000
	Total current assets	24292700000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	38091800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	533200000
	Other equity	9038000000
	Total equity attributable to owners of parent	9571200000
	Non controlling interest	2073800000
	Total equity	11645000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	83300000
	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	1215200000
	Total non-current financial liabilities	1298500000
	Provisions, non-current	193800000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	6017900000
	Total non-current liabilities	7510200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3812400000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1516700000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	10203100000
	Total Trade payable	11719800000
	Other current financial liabilities	781200000
	Total current financial liabilities	16313400000
	Other current liabilities	2288500000
	Provisions, current	77700000
	Current tax liabilities (Net)	35000000
	Deferred government grants, Current
	Total current liabilities	18714600000
3	Liabilities directly associated with assets in disposal group classified as held for sale	222000000
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	26446800000
	Total equity and liabilites	38091800000
	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	Re-measurement gain/(loss) on defined benefit plans	-400000	-17400000
	Total Amount of items that will not be reclassified to profit and loss	-400000	-17400000
2	Income tax relating to items that will not be reclassified to profit or loss	-200000	-5700000
3	Amount of items that will be reclassified to profit and loss
1	Effective portion of gains / (loss) on cash flow hedges	-14700000	-2500000
	Total Amount of items that will be reclassified to profit and loss	-14700000	-2500000
4	Income tax relating to items that will be reclassified to profit or loss	-3700000	-600000
5	Total Other comprehensive income	-11200000	-13600000

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			2251200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1558000000
	Adjustments for decrease (increase) in inventories			-1893200000
	Adjustments for decrease (increase) in trade receivables, current			-923700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			222100000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-226400000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			2335700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-219700000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2557200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			24600000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			67300000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-6100000
	Adjustments for dividend income			0
	Adjustments for interest income			214500000
	Adjustments for share-based payments			19000000
	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)			191300000
	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)			3491600000
	Net cash flows from (used in) operations			5742800000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			433400000
	Other inflows (outflows) of cash			-14200000
	Net cash flows from (used in) operating activities			5295200000
	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			45800000
	Purchase of property, plant and equipment			958200000
	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			4100000
	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			149100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			15200000
	Net cash flows from (used in) investing activities	-752200000
	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			52500000
	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			200000000
	Repayments of borrowings			965200000
	Payments of lease liabilities			2408000000
	Dividends paid			666800000
	Interest paid			772700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-4560200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-17200000
	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			-17200000
	Cash and cash equivalents cash flow statement at beginning of period			1526000000
	Cash and cash equivalents cash flow statement at end of period			1508800000