Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	AARON
MSEI Symbol	NOTLISTED
ISIN	INE721Z01010
Name of company	Aaron 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	19-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	12-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	19-May-2025   12:15:00
End date and time of board meeting	19-May-2025   13:50:00
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	2022-12-11
Indicate Company website link for updated RPT policy of the Company	https://aaronindustries.net/wp-content/uploads/2022/11/Policy-on-Materiality-of-RPTs.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
There is no default on outstanding loans as on March 31, 2025, and the Company has not issued any debt securities.

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	241136000	779305000
	Other income	644000	2198000
	Total income	241780000	781503000
2	Expenses
(a)	Cost of materials consumed	123896000	498584000
(b)	Purchases of stock-in-trade	6386000	7241000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	26857000	-776000
(d)	Employee benefit expense	16141000	64719000
(e)	Finance costs	4101000	13621000
(f)	Depreciation, depletion and amortisation expense	4463000	18068000
(f)	Other Expenses
1	Other Expenses	17513000	61410000
	Total other expenses	17513000	61410000
	Total expenses	199357000	662867000
3	Total profit before exceptional items and tax	42423000	118636000
4	Exceptional items	0	0
5	Total profit before tax	42423000	118636000
6	Tax expense
7	Current tax	10800000	30102000
8	Deferred tax	4089000	6102000
9	Total tax expenses	14889000	36204000
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	27534000	82432000
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	27534000	82432000
17	Other comprehensive income net of taxes	155000	-89000
18	Total Comprehensive Income for the period	27689000	82343000
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	104732000	104732000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		325565000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.64	7.86
	Diluted earnings (loss) per share from continuing operations	2.64	7.86
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	2.64	7.86
	Diluted earnings (loss) per share from continuing and discontinued operations	2.64	7.86
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Please refer Financial Results submitted

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	248172000
	Capital work-in-progress	325216000
	Investment property	0
	Goodwill	0
	Other intangible assets	666000
	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	2437000
	Total non-current financial assets	2437000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	576491000
2	Current assets
	Inventories	159933000
	Current financial asset
	Current investments	0
	Trade receivables, current	52248000
	Cash and cash equivalents	1309000
	Bank balance other than cash and cash equivalents	24436000
	Loans, current	1013000
	Other current financial assets	0
	Total current financial assets	79006000
	Current tax assets (net)	0
	Other current assets	12812000
	Total current assets	251751000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	828242000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	104732000
	Other equity	325565000
	Total equity attributable to owners of parent	430297000
	Non controlling interest
	Total equity	430297000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	180795000
	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	180795000
	Provisions, non-current	0
	Deferred tax liabilities (net)	20258000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	201053000
	Current liabilities
	Current financial liabilities
	Borrowings, current	137772000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	18836000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	11517000
	Total Trade payable	30353000
	Other current financial liabilities	5863000
	Total current financial liabilities	173988000
	Other current liabilities	15989000
	Provisions, current	0
	Current tax liabilities (Net)	6915000
	Deferred government grants, Current	0
	Total current liabilities	196892000
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	397945000
	Total equity and liabilites	828242000
	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	Elevator Division	175157000	620027000
2	Steel Polishing Division	65979000	159278000
3	Unallocated	0	0
	Total Segment Revenue	241136000	779305000
	Less: Inter segment revenue	0	0
	Revenue from operations	241136000	779305000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Elevator Division	100739000	301312000
2	Steel Polishing Division	-48245000	-150584000
3	Unallocated	-7272000	-24217000
	Total Profit before tax	45222000	126511000
	i. Finance cost	3094000	3094000
	ii. Other Unallocable Expenditure net off Unallocable income	-296000	-296000
	Profit before tax	42424000	118636000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Elevator Division	523588000	523588000
2	Steel Polishing Division	273118000	273118000
3	Unallocated	31535000	31535000
	Total Segment Asset	828241000	828241000
	Un-allocable Assets	0	0
	Net Segment Asset	828241000	828241000
4	Segment Liabilities
	Segment Liabilities
1	Elevator Division	211874000	211874000
2	Steel Polishing Division	48038000	48038000
3	Unallocated	138032000	138032000
	Total Segment Liabilities	397944000	397944000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	397944000	397944000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	Please refer Financial Results submitted.

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	Amount of items that will not be reclassified to profit and loss	213000	-125000
	Total Amount of items that will not be reclassified to profit and loss	213000	-125000
2	Income tax relating to items that will not be reclassified to profit or loss	58000	-36000
3	Amount of items that will be reclassified to profit and loss
1	Amount of items that will be reclassified to profit and loss	0	0
	Total Amount of items that will be reclassified to profit and loss	0	0
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	155000	-89000

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			118636000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			4040000
	Adjustments for decrease (increase) in trade receivables, current			-16934000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-6250000
	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			3728000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-2025000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			18068000
	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			-8010000
	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			0
	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)			0
	Other adjustments for non-cash items			11906000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			4523000
	Net cash flows from (used in) operations			123159000
	Dividends received			0
	Interest paid			12390000
	Interest received			-1364000
	Income taxes paid (refund)			23079000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			86326000
	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			-79889000
	Purchase of property, plant and equipment			0
	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			-154000
	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			1364000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-78679000
	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			35773000
	Payments of lease liabilities			0
	Dividends paid			10473000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			39039000
	Net cash flows from (used in) financing activities			-7207000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			440000
	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			440000
	Cash and cash equivalents cash flow statement at beginning of period			870000
	Cash and cash equivalents cash flow statement at end of period			1310000