Integrated Filing — IndAS

General information about company
Scrip Code	532935
NSE Symbol	ARIES
MSEI Symbol	NOTLISTED
ISIN	INE298I01015
Name of company	ARIES AGRO 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	22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-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	Single segment
Description of single segment	MICRONUTRIENT FERTILIZERS
Start date and time of board meeting	22-May-2025   16:55:00
End date and time of board meeting	22-May-2025   17:45:00
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	1270154000	6222172000
	Other income	7501000	48446000
	Total income	1277655000	6270618000
2	Expenses
(a)	Cost of materials consumed	475628000	2024519000
(b)	Purchases of stock-in-trade	303369000	1154083000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-70517000	38940000
(d)	Employee benefit expense	184118000	674540000
(e)	Finance costs	28438000	185590000
(f)	Depreciation, depletion and amortisation expense	30082000	93353000
(f)	Other Expenses
1	Manufacturing Expenses	113062000	408867000
2	Selling & distribution Expenses	206558000	1052129000
3	Administration & Other Expenses	55804000	194719000
	Total other expenses	375424000	1655715000
	Total expenses	1326542000	5826740000
3	Total profit before exceptional items and tax	-48887000	443878000
4	Exceptional items	0	0
5	Total profit before tax	-48887000	443878000
6	Tax expense
7	Current tax	-17270000	97855000
8	Deferred tax	7493000	11088000
9	Total tax expenses	-9777000	108943000
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	-39110000	334935000
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	-39110000	334935000
17	Other comprehensive income net of taxes	-5464000	-42823000
18	Total Comprehensive Income for the period	-44574000	292112000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-36943000	340228000
	Total profit or loss, attributable to non-controlling interests	-2167000	-2167000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-42374000	297469000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-2200000	-5357000
21	Details of equity share capital
	Paid-up equity share capital	130043000	130043000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		2765749000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-2.84	26.16
	Diluted earnings (loss) per share from continuing operations	-2.84	26.16
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	-2.84	26.16
	Diluted earnings (loss) per share from continuing and discontinued operations	-2.84	26.16
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results		TheCompanyHasFiledIntegratedPDFInWhichTheNotesAreGivenPleaseReferToThat

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	1097828000
	Capital work-in-progress	96006000
	Investment property	0
	Goodwill	0
	Other intangible assets	1094000
	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	648062000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	0
	Total non-current financial assets	648062000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	1842990000
2	Current assets
	Inventories	1328350000
	Current financial asset
	Current investments	21698000
	Trade receivables, current	1177145000
	Cash and cash equivalents	285762000
	Bank balance other than cash and cash equivalents	43577000
	Loans, current	812000
	Other current financial assets	1259000
	Total current financial assets	1530253000
	Current tax assets (net)	0
	Other current assets	1112594000
	Total current assets	3971197000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5814187000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	130043000
	Other equity	2765750000
	Total equity attributable to owners of parent	2895793000
	Non controlling interest	38586000
	Total equity	2934379000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	324672000
	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	22265000
	Total non-current financial liabilities	346937000
	Provisions, non-current	82187000
	Deferred tax liabilities (net)	99596000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	528720000
	Current liabilities
	Current financial liabilities
	Borrowings, current	117850000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	140143000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	394392000
	Total Trade payable	534535000
	Other current financial liabilities	24741000
	Total current financial liabilities	677126000
	Other current liabilities	1639879000
	Provisions, current	19317000
	Current tax liabilities (Net)	14766000
	Deferred government grants, Current
	Total current liabilities	2351088000
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	2879808000
	Total equity and liabilites	5814187000
	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)
	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	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	Remeasurement of Defined Benefit Plan	-5586000	-52934000
	Total Amount of items that will not be reclassified to profit and loss	-5586000	-52934000
2	Income tax relating to items that will not be reclassified to profit or loss	-404000	-10654000
3	Amount of items that will be reclassified to profit and loss
1	Exchange Difference in translating the Financial Statements of Foreign Operation	-194000	-543000
	Total Amount of items that will be reclassified to profit and loss	-194000	-543000
4	Income tax relating to items that will be reclassified to profit or loss	88000	0
5	Total Other comprehensive income	-5464000	-42823000

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			443878000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			185590000
	Adjustments for decrease (increase) in inventories			-64228000
	Adjustments for decrease (increase) in trade receivables, current			-45155000
	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			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			61602000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			538400000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			93353000
	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			-7273000
	Adjustments for dividend income			0
	Adjustments for interest income			5837000
	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			-49833000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			706619000
	Net cash flows from (used in) operations			1150497000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			97853000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1052644000
	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			10730000
	Purchase of property, plant and equipment			325042000
	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			13152000
	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			5837000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-21698000
	Net cash flows from (used in) investing activities	-343325000
	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			62882000
	Repayments of borrowings			323812000
	Payments of lease liabilities			-11665000
	Dividends paid			12993000
	Interest paid			185590000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-447848000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			261471000
	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			261471000
	Cash and cash equivalents cash flow statement at beginning of period			24290000
	Cash and cash equivalents cash flow statement at end of period			285761000