Integrated Filing — IndAS

General information about company
Scrip Code	531921
NSE Symbol	AGARIND
MSEI Symbol	NOTLISTED
ISIN	INE204E01012
Name of company	AGARWAL INDUSTRIAL CORPORATION 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	16-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
Nature of report standalone or consolidated	Standalone
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	23-May-2025   17:00:00
End date and time of board meeting	23-May-2025   20:30:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	Yes
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?	Yes
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2024-05-27
Indicate Company website link for updated RPT policy of the Company	www.aicltd.in
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
No Debt Securities and no defaults on loans

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	Standalone	Standalone
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	7343435000	20033468000
	Other income	60395000	161386000
	Total income	7403830000	20194854000
2	Expenses
(a)	Cost of materials consumed	1594826000	4263892000
(b)	Purchases of stock-in-trade	5524659000	14618799000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-316922000	-648761000
(d)	Employee benefit expense	24324000	95626000
(e)	Finance costs	43126000	141487000
(f)	Depreciation, depletion and amortisation expense	29521000	117956000
(f)	Other Expenses
1	Other Expenses	265722000	882348000
	Total other expenses	265722000	882348000
	Total expenses	7165256000	19471347000
3	Total profit before exceptional items and tax	238574000	723507000
4	Exceptional items	0	0
5	Total profit before tax	238574000	723507000
6	Tax expense
7	Current tax	60314000	187208000
8	Deferred tax	0	0
9	Total tax expenses	60314000	187208000
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	178260000	536299000
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	178260000	536299000
17	Other comprehensive income net of taxes	0	615000
18	Total Comprehensive Income for the period	178260000	536914000
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	149578000	149578000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		3777866000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	11.92	35.85
	Diluted earnings (loss) per share from continuing operations	11.92	35.85
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	11.92	35.85
	Diluted earnings (loss) per share from continuing and discontinued operations	11.92	35.85
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

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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	560009000
	Capital work-in-progress	155523000
	Investment property	3744000
	Goodwill	73129000
	Other intangible assets	0
	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	187245000
	Trade receivables, non-current	0
	Loans, non-current	643717000
	Other non-current financial assets	240612000
	Total non-current financial assets	1071574000
	Deferred tax assets (net)
	Other non-current assets
	Total non-current assets	1863979000
2	Current assets
	Inventories	1871226000
	Current financial asset
	Current investments	337182000
	Trade receivables, current	2297284000
	Cash and cash equivalents	182038000
	Bank balance other than cash and cash equivalents	148914000
	Loans, current	2792000
	Other current financial assets	20704000
	Total current financial assets	2988914000
	Current tax assets (net)	8161000
	Other current assets	530099000
	Total current assets	5398400000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	7262379000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	149578000
	Other equity	3777866000
	Total equity attributable to owners of parent	3927444000
	Non controlling interest
	Total equity	3927444000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	80029000
	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	43331000
	Total non-current financial liabilities	123360000
	Provisions, non-current	6300000
	Deferred tax liabilities (net)	31370000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	161030000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1737091000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	27225000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1248957000
	Total Trade payable	1276182000
	Other current financial liabilities	140570000
	Total current financial liabilities	3153843000
	Other current liabilities	10198000
	Provisions, current	2644000
	Current tax liabilities (Net)	7220000
	Deferred government grants, Current
	Total current liabilities	3173905000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	3334935000
	Total equity and liabilites	7262379000
	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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	a) Ancillary Infra (Bitumen & Allied Products)	7215108000	19505193000
2	b) Logistics	160810000	583077000
3	c) Wind Mill	1364000	9374000
4	d) Other (Unallocable)	26550000	97210000
	Total Segment Revenue	7403832000	20194854000
	Less: Inter segment revenue	0	0
	Revenue from operations	7403832000	20194854000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	a) Ancillary Infra (Bitumen & Allied Products)	246951000	721104000
2	b) Logistics	14268000	65482000
3	c) Wind Mill	-1047000	-1183000
4	d) Other (Unallocable)	0	0
	Total Profit before tax	260172000	785403000
	i. Finance cost	43127000	43127000
	ii. Other Unallocable Expenditure net off Unallocable income	-21484000	-21484000
	Profit before tax	238529000	723508000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	a) Ancillary Infra (Bitumen & Allied Products)	5549039000	5549039000
2	b) Logistics	488494000	488494000
3	c) Wind Mill	34295000	34295000
4	d) Other (Unallocable)	1190550000	1190550000
	Total Segment Asset	7262378000	7262378000
	Un-allocable Assets	0	0
	Net Segment Asset	7262378000	7262378000
4	Segment Liabilities
	Segment Liabilities
1	a) Ancillary Infra (Bitumen & Allied Products)	3182613000	3182613000
2	b) Logistics	102515000	102515000
3	c) Wind Mill	61000	61000
4	d) Other (Unallocable)	49746000	49746000
	Total Segment Liabilities	3334935000	3334935000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	3334935000	3334935000
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	A. (i) Items that will not be reclassified to Profit or Loss - Income / (Expenses)	0	822000
	Total Amount of items that will not be reclassified to profit and loss	0	822000
2	Income tax relating to items that will not be reclassified to profit or loss	0	207000
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	0	615000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			723507000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			149931000
	Adjustments for decrease (increase) in inventories			-630171000
	Adjustments for decrease (increase) in trade receivables, current			-137052000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-326618000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-141656000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			216143000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			3392000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			117956000
	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			48654000
	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			75879000
	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			-29978000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-4331000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-809609000
	Net cash flows from (used in) operations			-86102000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			206391000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-292493000
	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			233000
	Purchase of property, plant and equipment			165914000
	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			411663000
	Purchase of other long-term assets			364825000
	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			75879000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-56094000
	Net cash flows from (used in) investing activities	-99058000
	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			503527000
	Repayments of borrowings			7973000
	Payments of lease liabilities			84320000
	Dividends paid			44873000
	Interest paid			129733000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			236628000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-154923000
	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			-154923000
	Cash and cash equivalents cash flow statement at beginning of period			336961000
	Cash and cash equivalents cash flow statement at end of period			182038000