Integrated Filing — IndAS



General information about company
Scrip Code 532797
NSE Symbol AUTOIND
MSEI Symbol NOTLISTED
ISIN INE718H01014
Name of company AUTOLINE INDUSTRIES 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 24-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 Single segment
Description of single segment Auto Parts and Ancilliary Components
Start date and time of board meeting 24-May-2025   09:30:00
End date and time of board meeting 24-May-2025   18:35:00
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 Statement on impact of audit qualification
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 Yes
(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. Yes
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(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?
(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 2024-05-25
Indicate Company website link for updated RPT policy of the Company https://www.autolineind.com/policies-code-of-conduct/
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 default during the period in view.



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 1946000000 6569200000
Other income 15500000 49400000
Total income 1961500000 6618600000
2 Expenses
(a) Cost of materials consumed 1231300000 4484800000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 104800000 -130600000
(d) Employee benefit expense 115800000 442100000
(e) Finance costs 88100000 317100000
(f) Depreciation, depletion and amortisation expense
(f) Other Expenses
1 Other Expenses 289900000 1096300000
Total other expenses 289900000 1096300000
Total expenses 1877700000 6384300000
3 Total profit before exceptional items and tax
4 Exceptional items
5 Total profit before tax 82600000 198600000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 8200000 8200000
9 Total tax expenses 8200000 8200000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement
11 Net Profit Loss for the period from continuing operations
12 Profit (loss) from discontinued operations before tax
13 Tax expense of discontinued operations
14 Net profit (loss) from discontinued operation after tax
15 Share of profit (loss) of associates and joint ventures accounted for using equity method
16 Total profit (loss) for period
17 Other comprehensive income net of taxes
18 Total Comprehensive Income for the period
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 431700000 431700000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 943200000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations
Diluted earnings (loss) per share from continuing operations
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations
Diluted earnings (loss) per share from discontinued operations
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.73 4.75
Diluted earnings (loss) per share from continuing and discontinued operations 1.64 4.51
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 2178400000
Capital work-in-progress
Investment property
Goodwill
Other intangible assets
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 93500000
Trade receivables, non-current
Loans, non-current
Other non-current financial assets
Total non-current financial assets
Deferred tax assets (net) 119300000
Other non-current assets 372600000
Total non-current assets 3403200000
2 Current assets
Inventories 668100000
Current financial asset
Current investments 0
Trade receivables, current
Cash and cash equivalents 245000000
Bank balance other than cash and cash equivalents 67400000
Loans, current
Other current financial assets
Total current financial assets
Current tax assets (net)
Other current assets 876100000
Total current assets 3385500000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 6788700000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital
Other equity
Total equity attributable to owners of parent
Non controlling interest
Total equity
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total non-current financial liabilities
Provisions, non-current
Deferred tax liabilities (net) 11500000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 1287100000
Current liabilities
Current financial liabilities
Borrowings, current
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other current financial liabilities
Total current financial liabilities
Other current liabilities 1522700000
Provisions, current
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 4073200000
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
Total equity and liabilites 6788700000
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)
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-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
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
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



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 198600000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 304500000
Adjustments for decrease (increase) in inventories -152100000
Adjustments for decrease (increase) in trade receivables, current
Adjustments for decrease (increase) in trade receivables, non-current
Adjustments for decrease (increase) in other current assets -37200000
Adjustments for decrease (increase) in other non-current assets
Adjustments for other financial assets, non-current
Adjustments for other financial assets, current
Adjustments for other bank balances
Adjustments for increase (decrease) in trade payables, current
Adjustments for increase (decrease) in trade payables, non-current
Adjustments for increase (decrease) in other current liabilities 250400000
Adjustments for increase (decrease) in other non-current liabilities
Adjustments for depreciation and amortisation expense 174600000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current
Adjustments for provisions, non-current
Adjustments for other financial liabilities, current
Adjustments for other financial liabilities, non-current
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income
Adjustments for share-based payments 0
Adjustments for fair value losses (gains)
Adjustments for undistributed profits of associates
Other adjustments for which cash effects are investing or financing cash flow -42100000
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) 464700000
Net cash flows from (used in) operations 663300000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 2200000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 661100000
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 100000
Purchase of property, plant and equipment 1466000000
Proceeds from sales of investment property
Purchase of investment property
Proceeds from sales of intangible assets 0
Purchase of intangible assets 2500000
Proceeds from sales of intangible assets under development
Purchase of intangible assets under development
Proceeds from sales of goodwill
Purchase of goodwill
Proceeds from biological assets other than bearer plants
Purchase of biological assets other than bearer plants
Proceeds from government grants 0
Proceeds from sales of other long-term assets
Purchase of other long-term assets
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 45900000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 308700000
Net cash flows from (used in) investing activities -1113800000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries
Payments from changes in ownership interests in subsidiaries
Proceeds from issuing shares
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares
Payments of other equity instruments
Proceeds from exercise of stock options
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 996300000
Repayments of borrowings 0
Payments of lease liabilities
Dividends paid 0
Interest paid 357900000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -54700000
Net cash flows from (used in) financing activities 583700000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 131000000
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 131000000
Cash and cash equivalents cash flow statement at beginning of period 114000000
Cash and cash equivalents cash flow statement at end of period 245000000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Qualified opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Sharp & Tannan Associates Chartered Accountants Yes 30-Apr-2028


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 6618700000 6618700000
2 Total Expenditure 6384300000 6384300000
3 Net Profit/(Loss) 190400000 71100000
4 Earnings Per Share 4.75 1.77
5 Total Assets 6789100000 6669700000
6 Total Liabilities 5360700000 5360700000
7 Net Worth 1428400000 1309000000


Audit qualification
Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Whether appeared first time Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)


Text Block
Textual Information(1) Company had recognized credit for Minimum Alternate Tax (MAT) for the Assessment Year 2011-12 and 2012-13 corresponding to financial year 2010-11 and 2011-12 under section 115 JAA of the provisions of the Income Tax Act, 1961 totaling to Rs.1,193.61 Lakhs. As per the provisions of the Income Tax Act, 1961, these MAT Credits are available for utilization for a period of 15 years from the year in which it is recognized. The company expects to utilize the MAT credit within the remaining period. nHowever, in our opinion, based on the financial projections made available to us as well as the existence of the accumulated carry forward losses as per tax laws, it is unlikely that such MAT credit of Rs.1,193.61 Lakhs can be utilized within the designated period. Accordingly, the MAT Credit Asset, total comprehensive income and retained earnings in the financial results are overstated to that extent. n
Textual Information(2) Utilization of MAT credit of Rs.477.19 Lakhs corresponding to AY 2011-12 and Rs.716.42 Lakhs corresponding to AY 2012-13 will expire in FY 2025-26 and 2026-27 respectively, as per the Income Tax Act, 1961. Management will charge off these MAT credits in two equal installments of Rs.596.81 Lakhs each in FY 2025 -26 and FY 2026-27. Management would also like to clarify that these charges do not have any impact on Cash flow nor on Operational Profitability.
Textual Information(3) Not Applicable
Textual Information(4) Not Applicable
Textual Information(5) Not Applicable


Signatories detail
Name of CEO / Managing director Venugopal Rao Pendyala
Name of CFO Uttam Kumar Biswas
Name of audit committee chairman Vinayak Jadhav
Name of statutory auditor Sharp & Tannan Associates
Name of other signatory, if any, with designation Arnob Choudhuri Partner
Place Pune
Date 24-May-2025


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 AUTOLINE INDUSTRIES LIMITED Vimal Extrusion Private Limited KMP relatives - significant influence in the entity Loan 2.1E+15 checked arms length and comparative quotes 2.06449768E+15 111424050000000 225508780000000 Loan 0.12 1
2 AUTOLINE INDUSTRIES LIMITED Mr. Shivaji Akhade Director Loan 1E+15 checked arms length and comparative quotes 924500000000000 0 0 Loan 0.12 1
3 AUTOLINE INDUSTRIES LIMITED S.V. Aluext Profile Private Limited KMP relatives - significant influence in the entity Purchase of goods or services 1E+15 checked arms length and comparative quotes 946351310000000 160364720000000 132542900000000 Loan 0.12 1
4 AUTOLINE INDUSTRIES LIMITED Viro Hitech Engineers Private Limited KMP relatives - significant influence in the entity Purchase of goods or services 20000000000000 checked arms length and comparative quotes 15814380000000 23803000000000 7463940000000
5 AUTOLINE INDUSTRIES LIMITED S.V. Aluext Profile Private Limited KMP relatives - significant influence in the entity Sale of goods or services 10000000000000 checked arms length and comparative quotes 6100000000000 0 0
6 AUTOLINE INDUSTRIES LIMITED Impactree data technology private limited KMP relatives - significant influence in the entity Purchase of goods or services 10000000000000 checked arms length and comparative quotes 6084770000000 6585320000000 0
7 AUTOLINE INDUSTRIES LIMITED Sumeet Packers private limited KMP relatives - significant influence in the entity Purchase of goods or services 10000000000000 checked arms length and comparative quotes 0 4090980000000 4090980000000
8 AUTOLINE INDUSTRIES LIMITED Jai Ambe Enterprises KMP relatives - significant influence in the entity Sale of goods or services 5000000000000 checked arms length and comparative quotes 292800000000 0 0
9 AUTOLINE INDUSTRIES LIMITED Jai Ambe Enterprises KMP relatives - significant influence in the entity Purchase of goods or services 30000000000000 checked arms length and comparative quotes 29308680000000 15419520000000 11674490000000
10 AUTOLINE INDUSTRIES LIMITED7834P Balaji Industries KMP relatives - significant influence in the entity Sale of goods or services 1E+15 checked arms length and comparative quotes 793199110000000 0 780769540000000
11 AUTOLINE INDUSTRIES LIMITED Siddhai Platters Private Limited KMP relatives - significant influence in the entity Purchase of goods or services 500000000000000 checked arms length and comparative quotes 106043430000000 71349580000000 23971600000000
12 AUTOLINE INDUSTRIES LIMITED Om Sai Transport Company KMP relatives - significant influence in the entity Purchase of goods or services 500000000000000 checked arms length and comparative quotes 137423910000000 98598160000000 71110020000000
13 AUTOLINE INDUSTRIES LIMITED S.V. Aluext Profile Private Limited KMP relatives - significant influence in the entity Purchase of goods or services 1E+15 checked arms length and comparative quotes 946351310000000 160364720000000 132542900000000
14 AUTOLINE INDUSTRIES LIMITED Vilas Lande KMP relatives - significant influence in the entity Purchase of goods or services 50000000000000 checked arms length and comparative quotes 30000000000000 25736620000000 43704720000000
15 AUTOLINE INDUSTRIES LIMITED Mr. Shivaji Akhade KMP relatives - significant influence in the entity Investment 281875000000000 checked arms length and comparative quotes 0 281875000000000 281875000000000
16 AUTOLINE INDUSTRIES LIMITED Mr. Sudhir Mingase KMP relatives - significant influence in the entity Investment 281875000000000 checked arms length and comparative quotes 0 281875000000000 281875000000000
17 AUTOLINE INDUSTRIES LIMITED Mr. Sudhir Mingase KMP relatives - significant influence in the entity Loan 1E+15 checked arms length and comparative quotes 100000000000000 0 0
Total value of transaction during the reporting period 6.10596738E+15