Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	AISL
MSEI Symbol	NOTLISTED
ISIN	INE635Y01015
Name of company	ANI Integrated Services Limited
Type of company	SME
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	Half Yearly
Reporting Quarter	Yearly
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	19-May-2025   15:30:00
End date and time of board meeting	19-May-2025   17:00:00
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

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-Oct-2024	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	1182695000	2274636000
	Other income	3868000	4146000
	Total income	1186563000	2278782000
2	Expenses
(a)	Cost of materials consumed	32171000	104934000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	936763000	1801681000
(e)	Finance costs	14801000	29134000
(f)	Depreciation, depletion and amortisation expense	5977000	11443000
(f)	Other Expenses
1	Other Expenses	137153000	227637000
	Total other expenses	137153000	227637000
	Total expenses	1126865000	2174829000
3	Total profit before exceptional items and tax	59698000	103953000
4	Exceptional items	0	0
5	Total profit before tax	59698000	103953000
6	Tax expense
7	Current tax	7510000	11511000
8	Deferred tax	2969000	2423000
9	Total tax expenses	10479000	13934000
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	49219000	90019000
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	49219000	90019000
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	49219000	90019000
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	103522000	103522000
	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	4.81	8.79
	Diluted earnings (loss) per share from continuing operations	4.34	7.94
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	4.81	8.79
	Diluted earnings (loss) per share from continuing and discontinued operations	4.34	7.94
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	27108000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	78000
	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	3905000
	Trade receivables, non-current	0
	Loans, non-current	10306000
	Other non-current financial assets	0
	Total non-current financial assets	14211000
	Deferred tax assets (net)	9315000
	Other non-current assets	0
	Total non-current assets	50712000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	348188000
	Cash and cash equivalents	48819000
	Bank balance other than cash and cash equivalents	0
	Loans, current	85986000
	Other current financial assets	0
	Total current financial assets	482993000
	Current tax assets (net)	0
	Other current assets	713624000
	Total current assets	1196617000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1247329000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	103522000
	Other equity	602100000
	Total equity attributable to owners of parent	705622000
	Non controlling interest	0
	Total equity	705622000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1126000
	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
	Total non-current financial liabilities	1126000
	Provisions, non-current	3826000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	4952000
	Current liabilities
	Current financial liabilities
	Borrowings, current	213159000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	27000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	35492000
	Total Trade payable	35519000
	Other current financial liabilities	0
	Total current financial liabilities	248678000
	Other current liabilities	282082000
	Provisions, current	5995000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	536755000
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	541707000
	Total equity and liabilites	1247329000
	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-Oct-2024	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	Deputation of Manpower	683050000	1222717000
2	Operation & Maintenance	182313000	336980000
3	Projects & Consultancy	317332000	714938000
	Total Segment Revenue	1182695000	2274635000
	Less: Inter segment revenue
	Revenue from operations	1182695000	2274635000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Deputation of Manpower	85545000	159630000
2	Operation & Maintenance	12435000	17555000
3	Projects & Consultancy	11464000	28133000
	Total Profit before tax	109444000	205318000
	i. Finance cost	12579000	12579000
	ii. Other Unallocable Expenditure net off Unallocable income	37166000	37166000
	Profit before tax	59699000	103953000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Deputation of Manpower	403949000	403949000
2	Operation & Maintenance	90426000	90426000
3	Projects & Consultancy	572984000	572984000
	Total Segment Asset	1067359000	1067359000
	Un-allocable Assets	129563000	129563000
	Net Segment Asset	1196922000	1196922000
4	Segment Liabilities
	Segment Liabilities
1	Deputation of Manpower	127104000	127104000
2	Operation & Maintenance	31982000	31982000
3	Projects & Consultancy	86129000	86129000
	Total Segment Liabilities	245215000	245215000
	Un-allocable Liabilities	292241000	292241000
	Net Segment Liabilities	537456000	537456000
	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-Oct-2024	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			103953000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			46144000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-230045000
	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			-20852000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			59313000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			11443000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			1818000
	Adjustments for provisions, non-current			-2220000
	Adjustments for other financial liabilities, current			117000
	Adjustments for other financial liabilities, non-current			2415000
	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			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-131867000
	Net cash flows from (used in) operations			-27914000
	Dividends received			0
	Interest paid			-29134000
	Interest received			-2284000
	Income taxes paid (refund)			11511000
	Other inflows (outflows) of cash			753000
	Net cash flows from (used in) operating activities			-11822000
	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			0
	Purchase of property, plant and equipment			6212000
	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			2284000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-3928000
	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			91814000
	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			-27861000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			29134000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			34819000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			19069000
	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			19069000
	Cash and cash equivalents cash flow statement at beginning of period			0
	Cash and cash equivalents cash flow statement at end of period			19069000