Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	OSWALAGRO
MSEI Symbol	NOTLISTED
ISIN	INE142A01012
Name of company	Oswal Agro Mills 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	21-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	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	21-May-2025   15:00:00
End date and time of board meeting	21-May-2025   16:40:00
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	Statement on impact of audit qualification

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	984893000	1617669000
	Other income	37951000	119169000
	Total income	1022844000	1736838000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	96665000	137349000
(d)	Employee benefit expense	10646000	40047000
(e)	Finance costs	284000	1041000
(f)	Depreciation, depletion and amortisation expense	609000	3213000
(f)	Other Expenses
1	Rates and Taxes	7247000	16648000
2	Consultancy and Professional fees	5527000	11251000
3	Contribution Towards s Corporate Social Responsibility	1500000	1500000
4	Other expenses	52534000	70052000
	Total other expenses	66808000	99451000
	Total expenses	175012000	281101000
3	Total profit before exceptional items and tax	847832000	1455737000
4	Exceptional items	0	0
5	Total profit before tax	847832000	1455737000
6	Tax expense
7	Current tax	218617000	372944000
8	Deferred tax	-4238000	-5451000
9	Total tax expenses	214379000	367493000
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	633453000	1088244000
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	-2255000	40117000
16	Total profit (loss) for period	631198000	1128361000
17	Other comprehensive income net of taxes	1915000	3114000
18	Total Comprehensive Income for the period	633113000	1131475000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	631198000	1128361000
	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	633113000	1131475000
	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	1342348000	1342348000
	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	4.7	8.41
	Diluted earnings (loss) per share from continuing operations	4.7	8.41
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	4.7	8.41
	Diluted earnings (loss) per share from continuing and discontinued operations	4.7	8.41
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	40252000
	Capital work-in-progress	0
	Investment property	21904000
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	6040767000
	Non-current financial assets
	Non-current investments	132860000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	1105401000
	Total non-current financial assets	1238261000
	Deferred tax assets (net)	50673000
	Other non-current assets	335000000
	Total non-current assets	7726857000
2	Current assets
	Inventories	639566000
	Current financial asset
	Current investments	0
	Trade receivables, current	0
	Cash and cash equivalents	180570000
	Bank balance other than cash and cash equivalents	798481000
	Loans, current	48592000
	Other current financial assets	174266000
	Total current financial assets	1201909000
	Current tax assets (net)	0
	Other current assets	48032000
	Total current assets	1889507000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	9616364000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1342348000
	Other equity	8165839000
	Total equity attributable to owners of parent	9508187000
	Non controlling interest	0
	Total equity	9508187000
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	3862000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	3862000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	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	0
	Total Trade payable	0
	Other current financial liabilities	4331000
	Total current financial liabilities	4331000
	Other current liabilities	88433000
	Provisions, current	11551000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	104315000
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	108177000
	Total equity and liabilites	9616364000
	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	Trading	0	0
2	Investment Activities	40290000	132299000
3	Real Estate	981743000	1601400000
4	Unallocated	811000	3139000
5	Trading	0	0
	Total Segment Revenue	1022844000	1736838000
	Less: Inter segment revenue
	Revenue from operations	1022844000	1736838000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Trading	0	0
2	Investment Activities	27783000	88521000
3	Real Estate	833288000	1401115000
4	Unallocated	-12955000	-32858000
5	Trading	0	0
	Total Profit before tax	848116000	1456778000
	i. Finance cost	284000	284000
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	847832000	1455737000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Trading	0	0
2	Investment Activities	8325928000	8325928000
3	Real Estate	1015920000	1015920000
4	Unallocated	274516000	274516000
5	Trading	0	0
	Total Segment Asset	9616364000	9616364000
	Un-allocable Assets	0	0
	Net Segment Asset	9616364000	9616364000
4	Segment Liabilities
	Segment Liabilities
1	Trading	0	0
2	Investment Activities	15510000	15510000
3	Real Estate	56876000	56876000
4	Unallocated	35790000	35790000
5	Trading	0	0
	Total Segment Liabilities	108176000	108176000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	108176000	108176000
	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
1	Equity instruments through other comprehensive income (FVTOCI)	0	-2505000
2	Remeasurement of defined benefit plan	-4476000	-3918000
3	Share of profit/(loss) of an Associate	6391000	9537000
	Total Amount of items that will not be reclassified to profit and loss	1915000	3114000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	1915000	3114000

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			1455737000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1041000
	Adjustments for decrease (increase) in inventories			9319000
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			19558000
	Adjustments for other financial assets, non-current			-479440000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			887000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			55096000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3213000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			-3768000
	Adjustments for other financial liabilities, current			0
	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			107292000
	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)			-501386000
	Net cash flows from (used in) operations			954351000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			374521000
	Other inflows (outflows) of cash			-21136000
	Net cash flows from (used in) operating activities			558694000
	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			636390000
	Other cash receipts from sales of equity or debt instruments of other entities			186517000
	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			279000
	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			93913000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-45756000
	Net cash flows from (used in) investing activities	-401995000
	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			0
	Payments of lease liabilities			900000
	Dividends paid			0
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1000
	Net cash flows from (used in) financing activities			-901000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			155798000
	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			155798000
	Cash and cash equivalents cash flow statement at beginning of period			24772000
	Cash and cash equivalents cash flow statement at end of period			180570000

Audit qualification
Sr.	Details of Audit Qualification	Type of Audit Qualification	Frequency of qualification	For Audit Qualification(s) where the impact is quantified by the auditor	For Audit Qualification(s) where the impact is not quantified by the auditor
				Management's Views	(i) Management's estimation on the impact of audit qualification	(ii) If management is unable to estimate the impact, reasons for the same	Auditors' Comments on (i) or (ii) above
1	Textual Information(1)	Qualified opinion	Repetitive	Textual Information(2)	Textual Information(3)	Textual Information(4)	Textual Information(5)

Text Block
Textual Information(1)	We refer to note 38 of the financial statements for non-provisioning of interest income by the associate company consequent to which the profit after tax and investments (Non-Current) are understated by Rs. 1994.84 Lakh and Rs. 3438.68 Lakh respectively (to the extent of the share of profit/ losses of the holding company). n
Textual Information(2)	The Associate Company has invoked arbitration clause as per the ICD agreement. In this view the Associate Company has decided not to charge any further interest pending the arbitration proceedings.
Textual Information(3)	Not applicable
Textual Information(4)	Not applicable
Textual Information(5)	Not applicable