Integrated Filing — IndAS

General information about company
Scrip Code	544061
NSE Symbol	AZAD
MSEI Symbol	NOTLISTED
ISIN	INE02IJ01035
Name of company	AZAD ENGINEERING 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	23-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	15-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	Manufacturing
Start date and time of board meeting	23-May-2025   15:30:00
End date and time of board meeting	23-May-2025   17:30:00
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	1269260000	4573540000
	Other income	33780000	105910000
	Total income	1303040000	4679450000
2	Expenses
(a)	Cost of materials consumed	296150000	1049860000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-134100000	-413080000
(d)	Employee benefit expense	253820000	928660000
(e)	Finance costs	38210000	183890000
(f)	Depreciation, depletion and amortisation expense	92660000	294840000
(f)	Other Expenses
1	Stores and spares consumed	55100000	177640000
2	Job work charges	101160000	363620000
3	Tools	48410000	187850000
4	Repairs and maintenance	12040000	40920000
5	Transportation charges	29070000	98380000
6	Power and fuel	50220000	165440000
7	Inspection and testing	11820000	24890000
8	Sales commission	0	8670000
9	Advertisement expenses	2610000	2200000
10	Others	87090000	325410000
	Total other expenses	397520000	1395020000
	Total expenses	944260000	3439190000
3	Total profit before exceptional items and tax	358780000	1240260000
4	Exceptional items	0	0
5	Total profit before tax	358780000	1240260000
6	Tax expense
7	Current tax	59570000	327420000
8	Deferred tax	51120000	47500000
9	Total tax expenses	110690000	374920000
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	248090000	865340000
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	248090000	865340000
17	Other comprehensive income net of taxes	2320000	-940000
18	Total Comprehensive Income for the period	250410000	864400000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	252660000	873180000
	Total profit or loss, attributable to non-controlling interests	-4570000	-4570000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	2320000	-940000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-4570000	-7840000
21	Details of equity share capital
	Paid-up equity share capital	129160000	129160000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		13808740000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.15	14.66
	Diluted earnings (loss) per share from continuing operations	4.15	14.66
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	4.15	14.66
	Diluted earnings (loss) per share from continuing and discontinued operations	4.15	14.66
24	Debt equity ratio	0.0017	0.0017
25	Debt service coverage ratio	0.0575	0.0481
26	Interest service coverage ratio	0.0951	0.0717
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	4166460000
	Capital work-in-progress	797800000
	Investment property	0
	Goodwill	0
	Other intangible assets	193850000
	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	264690000
	Total non-current financial assets	264690000
	Deferred tax assets (net)	0
	Other non-current assets	1214120000
	Total non-current assets	6636920000
2	Current assets
	Inventories	1893010000
	Current financial asset
	Current investments	0
	Trade receivables, current	2234800000
	Cash and cash equivalents	408330000
	Bank balance other than cash and cash equivalents	6561940000
	Loans, current	0
	Other current financial assets	31700000
	Total current financial assets	9236770000
	Current tax assets (net)	0
	Other current assets	840280000
	Total current assets	11970060000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	18606980000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	129160000
	Other equity	13808740000
	Total equity attributable to owners of parent	13937900000
	Non controlling interest	-7640000
	Total equity	13930260000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1708650000
	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	346660000
	Total non-current financial liabilities	2055310000
	Provisions, non-current	45890000
	Deferred tax liabilities (net)	274380000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	2375580000
	Current liabilities
	Current financial liabilities
	Borrowings, current	727170000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	299810000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	501270000
	Total Trade payable	801080000
	Other current financial liabilities	521020000
	Total current financial liabilities	2049270000
	Other current liabilities	66980000
	Provisions, current	6250000
	Current tax liabilities (Net)	178640000
	Deferred government grants, Current	0
	Total current liabilities	2301140000
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	4676720000
	Total equity and liabilites	18606980000
	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	Re-measurement losses on defined benefit plans	3280000	-1320000
	Total Amount of items that will not be reclassified to profit and loss	3280000	-1320000
2	Income tax relating to items that will not be reclassified to profit or loss	960000	-380000
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	2320000	-940000

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			1240260000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			183890000
	Adjustments for decrease (increase) in inventories			-563380000
	Adjustments for decrease (increase) in trade receivables, current			-555780000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-252180000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-60300000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			302440000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-20900000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			294850000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			35760000
	Adjustments for provisions, current			11800000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			163480000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-15720000
	Adjustments for dividend income			0
	Adjustments for interest income			52400000
	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)			-528440000
	Net cash flows from (used in) operations			711820000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			175150000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			536670000
	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			2932520000
	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			4260000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-6248810000
	Net cash flows from (used in) investing activities	-9177070000
	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			7000200000
	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			2161960000
	Repayments of borrowings			97740000
	Payments of lease liabilities			27770000
	Dividends paid			0
	Interest paid			153570000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-116210000
	Net cash flows from (used in) financing activities			8766870000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			126470000
	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			126470000
	Cash and cash equivalents cash flow statement at beginning of period			281860000
	Cash and cash equivalents cash flow statement at end of period			408330000