Integrated Filing — IndAS

General information about company
Scrip Code	532830
NSE Symbol	ASTRAL
MSEI Symbol	NOTLISTED
ISIN	INE006I01046
Name of company	ASTRAL 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	13-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   14:30:00
End date and time of board meeting	21-May-2025   15:40:00
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	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-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	16814000000	58324000000
	Other income	88000000	413000000
	Total income	16902000000	58737000000
2	Expenses
(a)	Cost of materials consumed	9316000000	34511000000
(b)	Purchases of stock-in-trade	288000000	959000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	584000000	-278000000
(d)	Employee benefit expense	1331000000	5179000000
(e)	Finance costs	96000000	413000000
(f)	Depreciation, depletion and amortisation expense	648000000	2434000000
(f)	Other Expenses
1	Other Expenses	2276000000	8494000000
	Total other expenses	2276000000	8494000000
	Total expenses	14539000000	51712000000
3	Total profit before exceptional items and tax	2363000000	7025000000
4	Exceptional items	0	0
5	Total profit before tax	2363000000	7025000000
6	Tax expense
7	Current tax	551000000	1806000000
8	Deferred tax	32000000	30000000
9	Total tax expenses	583000000	1836000000
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	1780000000	5189000000
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	1000000	0
16	Total profit (loss) for period	1781000000	5189000000
17	Other comprehensive income net of taxes	24000000	42000000
18	Total Comprehensive Income for the period	1805000000	5231000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1793000000	5238000000
	Total profit or loss, attributable to non-controlling interests	-12000000	-12000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1816000000	5278000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-11000000	-47000000
21	Details of equity share capital
	Paid-up equity share capital	269000000	269000000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		35889000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.67	6.67
	Diluted earnings (loss) per share from continuing operations	6.67	19.5
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	6.67	6.67
	Diluted earnings (loss) per share from continuing and discontinued operations	6.67	19.5
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	22812000000
	Capital work-in-progress	1160000000
	Investment property	0
	Goodwill	3146000000
	Other intangible assets	1158000000
	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	2000000
	Other non-current financial assets	298000000
	Total non-current financial assets	300000000
	Deferred tax assets (net)	82000000
	Other non-current assets	414000000
	Total non-current assets	29072000000
2	Current assets
	Inventories	10111000000
	Current financial asset
	Current investments	0
	Trade receivables, current	4353000000
	Cash and cash equivalents	6081000000
	Bank balance other than cash and cash equivalents	2000000
	Loans, current	13000000
	Other current financial assets	130000000
	Total current financial assets	10579000000
	Current tax assets (net)	1000000
	Other current assets	797000000
	Total current assets	21488000000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	50560000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	269000000
	Other equity	35901000000
	Total equity attributable to owners of parent	36170000000
	Non controlling interest	757000000
	Total equity	36927000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	898000000
	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	665000000
	Total non-current financial liabilities	1563000000
	Provisions, non-current	86000000
	Deferred tax liabilities (net)	551000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	2200000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	541000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	587000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	8002000000
	Total Trade payable	8589000000
	Other current financial liabilities	1235000000
	Total current financial liabilities	10365000000
	Other current liabilities	954000000
	Provisions, current	24000000
	Current tax liabilities (Net)	90000000
	Deferred government grants, Current	0
	Total current liabilities	11433000000
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	13633000000
	Total equity and liabilites	50560000000
	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	Plumbing	12266000000	41963000000
2	Paints and Adhesives	4548000000	16361000000
	Total Segment Revenue	16814000000	58324000000
	Less: Inter segment revenue	0	0
	Revenue from operations	16814000000	58324000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Plumbing	1998000000	6126000000
2	Paints and Adhesives	414000000	1150000000
	Total Profit before tax	2412000000	7276000000
	i. Finance cost	96000000	96000000
	ii. Other Unallocable Expenditure net off Unallocable income	-48000000	-48000000
	Profit before tax	2364000000	7025000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Plumbing	28677000000	28677000000
2	Paints and Adhesives	15603000000	15603000000
	Total Segment Asset	44280000000	44280000000
	Un-allocable Assets	6280000000	6280000000
	Net Segment Asset	50560000000	50560000000
4	Segment Liabilities
	Segment Liabilities
1	Plumbing	7521000000	7521000000
2	Paints and Adhesives	3432000000	3432000000
	Total Segment Liabilities	10953000000	10953000000
	Un-allocable Liabilities	2680000000	2680000000
	Net Segment Liabilities	13633000000	13633000000
	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	Continuing operations: Items that will not be reclassified to Profit and Loss	-24000000	-24000000
	Total Amount of items that will not be reclassified to profit and loss	-24000000	-24000000
2	Income tax relating to items that will not be reclassified to profit or loss	-5000000	-5000000
3	Amount of items that will be reclassified to profit and loss
1	Continuing operations: Items that will be reclassified to Profit and Loss	43000000	61000000
	Total Amount of items that will be reclassified to profit and loss	43000000	61000000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	24000000	42000000

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			7025000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			413000000
	Adjustments for decrease (increase) in inventories			-977000000
	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			-785000000
	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			0
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			44000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2434000000
	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			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			97000000
	Adjustments for dividend income			0
	Adjustments for interest income			50000000
	Adjustments for share-based payments			18000000
	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			-231000000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			9000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			972000000
	Net cash flows from (used in) operations			7997000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1701000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			6296000000
	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			54000000
	Purchase of property, plant and equipment			5448000000
	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			47000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			221000000
	Net cash flows from (used in) investing activities	-5126000000
	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			487000000
	Repayments of borrowings			47000000
	Payments of lease liabilities			274000000
	Dividends paid			1007000000
	Interest paid			342000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1183000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-13000000
	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			-13000000
	Cash and cash equivalents cash flow statement at beginning of period			6094000000
	Cash and cash equivalents cash flow statement at end of period			6081000000