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	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	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

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	8234398000	23989270000
	Other income	46978000	105458000
	Total income	8281376000	24094728000
2	Expenses
(a)	Cost of materials consumed	1615307000	4303557000
(b)	Purchases of stock-in-trade	5630759000	15103242000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-316999000	-649286000
(d)	Employee benefit expense	29833000	117433000
(e)	Finance costs	92008000	300991000
(f)	Depreciation, depletion and amortisation expense	122268000	478340000
(f)	Other Expenses
1	Other Expenses	740309000	3092881000
	Total other expenses	740309000	3092881000
	Total expenses	7913485000	22747158000
3	Total profit before exceptional items and tax	367891000	1347570000
4	Exceptional items	0	0
5	Total profit before tax	367891000	1347570000
6	Tax expense
7	Current tax	62509000	190705000
8	Deferred tax	0	0
9	Total tax expenses	62509000	190705000
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	305382000	1156865000
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	305382000	1156865000
17	Other comprehensive income net of taxes	-5790000	48775000
18	Total Comprehensive Income for the period	299592000	1205640000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	305382000	1156865000
	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	-5790000	48775000
	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		6121597000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	20.42	77.34
	Diluted earnings (loss) per share from continuing operations	20.42	77.34
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	20.42	77.34
	Diluted earnings (loss) per share from continuing and discontinued operations	20.42	77.34
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	6780241000
	Capital work-in-progress	155523000
	Investment property	3744000
	Goodwill	48881000
	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	4000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	73129000
	Total non-current financial assets	73133000
	Deferred tax assets (net)
	Other non-current assets	244416000
	Total non-current assets	7305938000
2	Current assets
	Inventories	1958671000
	Current financial asset
	Current investments	337182000
	Trade receivables, current	2697957000
	Cash and cash equivalents	251578000
	Bank balance other than cash and cash equivalents	279574000
	Loans, current	3077000
	Other current financial assets	25169000
	Total current financial assets	3594537000
	Current tax assets (net)	8906000
	Other current assets	578632000
	Total current assets	6140746000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	13446684000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	149578000
	Other equity	6121597000
	Total equity attributable to owners of parent	6271175000
	Non controlling interest	0
	Total equity	6271175000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1817646000
	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	43681000
	Total non-current financial liabilities	1861327000
	Provisions, non-current	8732000
	Deferred tax liabilities (net)	34548000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1904607000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2449892000
	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	2550773000
	Total Trade payable	2577998000
	Other current financial liabilities	153674000
	Total current financial liabilities	5181564000
	Other current liabilities	79989000
	Provisions, current	2982000
	Current tax liabilities (Net)	6367000
	Deferred government grants, Current
	Total current liabilities	5270902000
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	7175509000
	Total equity and liabilites	13446684000
	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	a) Ancillary Infra (Bitumen & Allied products)	7225390000	19528385000
2	b) Petroleum vessels operation	731140000	3334713000
3	c) Petroleum Products	144620000	594663000
4	d) Logistics	201809000	701742000
5	e) Wind Mill	1364000	9374000
6	f) Other (Unallocable)	26941000	98673000
	Total Segment Revenue	8331264000	24267550000
	Less: Inter segment revenue	49888000	49888000
	Revenue from operations	8281376000	24094727000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	a) Ancillary Infra (Bitumen & Allied products)	251229000	728944000
2	b) Petroleum vessels operation	185020000	832144000
3	c) Petroleum Products	2090000	6396000
4	d) Logistics	16460000	65662000
5	e) Wind Mill	-1078000	-1214000
6	f) Other (Unallocable)	470000	557000
	Total Profit before tax	454191000	1632489000
	i. Finance cost	92008000	92008000
	ii. Other Unallocable Expenditure net off Unallocable income	-5709000	-5709000
	Profit before tax	367892000	1347571000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	a) Ancillary Infra (Bitumen & Allied products)	5564402000	5564402000
2	b) Petroleum vessels operation	6745166000	6745166000
3	c) Petroleum Products	65783000	65783000
4	d) Logistics	607421000	607421000
5	e) Wind Mill	34295000	34295000
6	f) Other (Unallocable)	429617000	429617000
	Total Segment Asset	13446684000	13446684000
	Un-allocable Assets	0	0
	Net Segment Asset	13446684000	13446684000
4	Segment Liabilities
	Segment Liabilities
1	a) Ancillary Infra (Bitumen & Allied products)	3172646000	3172646000
2	b) Petroleum vessels operation	3787296000	3787296000
3	c) Petroleum Products	15009000	15009000
4	d) Logistics	145631000	145631000
5	e) Wind Mill	61000	61000
6	f) Other (Unallocable)	54866000	54866000
	Total Segment Liabilities	7175509000	7175509000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	7175509000	7175509000
	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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	5790000	-48775000
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
5	Total Other comprehensive income	-5790000	48775000

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			1347570000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			309434000
	Adjustments for decrease (increase) in inventories			-681036000
	Adjustments for decrease (increase) in trade receivables, current			-46330000
	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			-219296000
	Adjustments for other financial assets, current			-337775000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			404440000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			44801000
	Adjustments for increase (decrease) in other non-current liabilities			-84490000
	Adjustments for depreciation and amortisation expense			478340000
	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			48239000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	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			-20234000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-4297000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-108204000
	Net cash flows from (used in) operations			1239366000
	Dividends received			0
	Interest paid			0
	Interest received			-27979000
	Income taxes paid (refund)			212980000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			998407000
	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			1648530000
	Proceeds from sales of investment property			283000
	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			27981000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			4551000
	Net cash flows from (used in) investing activities	-1568877000
	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			802641000
	Repayments of borrowings			0
	Payments of lease liabilities			84320000
	Dividends paid			44873000
	Interest paid			278439000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			395009000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-175461000
	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			-175461000
	Cash and cash equivalents cash flow statement at beginning of period			427039000
	Cash and cash equivalents cash flow statement at end of period			251578000