Integrated Filing — IndAS



General information about company
Scrip Code 500078
NSE Symbol OAL
MSEI Symbol NOTLISTED
ISIN INE959C01023
Name of company ORIENTAL AROMATICS 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 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
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 Chemical
Start date and time of board meeting 27-May-2025   16:15:00
End date and time of board meeting 27-May-2025   16:45:00
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
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)? 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 2025-02-03
Indicate Company website link for updated RPT policy of the Company https://www.orientalaromatics.com/documents/corporate-governance/policies/policy-on-related-party-transactions1.pdf
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
There is no default



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 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 2528775000 9279718000
Other income 726000 32328000
Total income 2529501000 9312046000
2 Expenses
(a) Cost of materials consumed 1803352000 6114525000
(b) Purchases of stock-in-trade 132834000 207442000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -371125000 -740180000
(d) Employee benefit expense 194735000 736126000
(e) Finance costs 61633000 200907000
(f) Depreciation, depletion and amortisation expense 57594000 212575000
(f) Other Expenses
1 Manufacturing and Operating Costs 338233000 1341343000
2 Auditors' remuneration and expenses* 548000 2714000
3 Insurance 8717000 36149000
4 Rates and taxes 4572000 17411000
5 Repairs & maintenance others 3439000 11459000
6 Legal and professional expenses 20364000 61872000
7 Testing Fees 8124000 32509000
8 Freight expenses 45713000 184200000
9 Commission on sales 4825000 19826000
10 Miscellaneous expenses 103236000 253898000
Total other expenses 537771000 1961381000
Total expenses 2416794000 8692776000
3 Total profit before exceptional items and tax 112707000 619270000
4 Exceptional items 0 0
5 Total profit before tax 112707000 619270000
6 Tax expense
7 Current tax 21137000 128558000
8 Deferred tax 9733000 22357000
9 Total tax expenses 30870000 150915000
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 81837000 468355000
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 81837000 468355000
17 Other comprehensive income net of taxes -8077000 -8929000
18 Total Comprehensive Income for the period 73760000 459426000
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 168268000 168268000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.43 13.92
Diluted earnings (loss) per share from continuing operations 0 0
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 2.43 13.92
Diluted earnings (loss) per share from continuing and discontinued operations 0 0
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 2773214000
Capital work-in-progress 49745000
Investment property 0
Goodwill 449772000
Other intangible assets 61361000
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 1000000000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 77374000
Total non-current financial assets 1077374000
Deferred tax assets (net) 0
Other non-current assets 3307000
Total non-current assets 4414773000
2 Current assets
Inventories 3571829000
Current financial asset
Current investments 0
Trade receivables, current 1889199000
Cash and cash equivalents 65760000
Bank balance other than cash and cash equivalents 14389000
Loans, current 0
Other current financial assets 9171000
Total current financial assets 1978519000
Current tax assets (net) 111356000
Other current assets 739661000
Total current assets 6401365000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 10816138000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 168268000
Other equity 6618502000
Total equity attributable to owners of parent 6786770000
Non controlling interest
Total equity 6786770000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 133333000
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 0
Total non-current financial liabilities 133333000
Provisions, non-current 53265000
Deferred tax liabilities (net) 296613000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 483211000
Current liabilities
Current financial liabilities
Borrowings, current 2666948000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 54499000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 695792000
Total Trade payable 750291000
Other current financial liabilities 35721000
Total current financial liabilities 3452960000
Other current liabilities 63870000
Provisions, current 29327000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 3546157000
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 4029368000
Total equity and liabilites 10816138000
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 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-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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Actuarial gain/(loss) -10790000 -11932000
Total Amount of items that will not be reclassified to profit and loss -10790000 -11932000
2 Income tax relating to items that will not be reclassified to profit or loss -2713000 -3003000
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 -8077000 -8929000



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 619270000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 200907000
Adjustments for decrease (increase) in inventories -808853000
Adjustments for decrease (increase) in trade receivables, current -223948000
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 -24401000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 212575000
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 0
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 0
Other adjustments to reconcile profit (loss) -9731000
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) -653451000
Net cash flows from (used in) operations -34181000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 151024000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -185205000
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 680000000
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 5349000
Purchase of property, plant and equipment 359975000
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 391000000
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -643626000
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 1216159000
Repayments of borrowings 133333000
Payments of lease liabilities 7149000
Dividends paid 16827000
Interest paid 199050000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 859800000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 30969000
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 30969000
Cash and cash equivalents cash flow statement at beginning of period 34790000
Cash and cash equivalents cash flow statement at end of period 65759000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's 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 Yes
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 Lodha & Co. LLP Yes 31-Mar-2027


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 Oriental Aromatics Limited Mr Dharmil A.Bodani Promoter Remuneration 50000000 Approval taken 23695000 2241000 383000
2 Oriental Aromatics Limited Mr Shyamal A. Bodani Promoter Remuneration 40000000 Approval taken 18950000 1908000 1908000
3 Oriental Aromatics Limited Mrs Indira Bodani Promoter Group Remuneration 3000000 Approval taken 1381000 30000 55000
4 Oriental Aromatics Limited Keshvalal V Bodani Education Foundation Associate Any other transaction CSR 40000000 Approval taken 1250000 0 0
5 Oriental Aromatics Limited Vaishanvi Chemicals Private Limited KMP having significant influence in the entity Any other transaction RENT 3024000 Approval taken 1512000 0 0
6 Oriental Aromatics Limited Oriental Aromatics & Sons Limited Subsidiary Investment 1500000000 Approval taken 200000000 800000000 1000000000
7 Oriental Aromatics Limited Oriental Aromatics & Sons Limited Subsidiary Loan 750000000 Approval taken 274000000 274000000 0
8 Oriental Aromatics Limited Oriental Aromatics & Sons Limited Subsidiary Any other transaction Reimbursement of Expenses 200000000 Approval taken 14074000 107515000 117921000
9 Oriental Aromatics Limited Oriental Aromatics & Sons Limited Subsidiary Sale of goods or services 150000000 Approval taken 5099000 3974000 10379000
10 Oriental Aromatics Limited Oriental Aromatics & Sons Limited Subsidiary Any other transaction Rent 10000000 Approval taken 630000 645000 1324000
11 Oriental Aromatics Limited Oriental Aromatics & Sons Limited Subsidiary Interest received 150000000 Approval taken 7624000 25439000 30856000
12 Oriental Aromatics Limited Oriental Aromatics & Sons Limited Subsidiary Sale of fixed assets 150000000 Approval taken 122000 27676000 27820000
Total value of transaction during the reporting period 548337000