Integrated Filing — IndAS



General information about company
Scrip Code 532335
NSE Symbol AMBICAAGAR
MSEI Symbol NOTLISTED
ISIN INE792B01012
Name of company Ambica Agarbathies & Aroma 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-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 Multi segment
Description of single segment
Start date and time of board meeting 28-May-2025   20:00:00
End date and time of board meeting 28-May-2025   20:45:00
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 2025-02-14
Indicate Company website link for updated RPT policy of the Company http://ambicaagarbathi.com/
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
Not Applicable



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 310503000 1236159000
Other income 13276000 53059000
Total income 323779000 1289218000
2 Expenses
(a) Cost of materials consumed 61853000 254365000
(b) Purchases of stock-in-trade 129232000 584314000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 25492000 6400000
(d) Employee benefit expense 28768000 75476000
(e) Finance costs 24438000 108647000
(f) Depreciation, depletion and amortisation expense 7276000 19949000
(f) Other Expenses
1 Admin and Other expenses 52389000 213144000
Total other expenses 52389000 213144000
Total expenses 329448000 1262295000
3 Total profit before exceptional items and tax -5669000 26923000
4 Exceptional items 0 0
5 Total profit before tax -5669000 26923000
6 Tax expense
7 Current tax -3445000 4907000
8 Deferred tax 17129000 17129000
9 Total tax expenses 13684000 22036000
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 -19353000 4887000
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 -19353000 4887000
17 Other comprehensive income net of taxes 75107000 75107000
18 Total Comprehensive Income for the period 55754000 79994000
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 171774000 171774000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 921023000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.25 4.66
Diluted earnings (loss) per share from continuing operations 3.25 4.66
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 3.25 4.66
Diluted earnings (loss) per share from continuing and discontinued operations 3.25 4.66
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 1228077000
Capital work-in-progress
Investment property
Goodwill 0
Other intangible assets 69121000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 95849000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 1998000
Total non-current financial assets 97847000
Deferred tax assets (net)
Other non-current assets 40416000
Total non-current assets 1435461000
2 Current assets
Inventories 51367000
Current financial asset
Current investments 0
Trade receivables, current 141554000
Cash and cash equivalents 15502000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 556225000
Total current financial assets 713281000
Current tax assets (net)
Other current assets 35230000
Total current assets 799878000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 2235339000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 171774000
Other equity 921023000
Total equity attributable to owners of parent 1092797000
Non controlling interest
Total equity 1092797000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 597728000
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 74336000
Total non-current financial liabilities 672064000
Provisions, non-current 10527000
Deferred tax liabilities (net) 162976000
Deferred government grants, Non-current
Other non-current liabilities 0
Total non-current liabilities 845567000
Current liabilities
Current financial liabilities
Borrowings, current 152620000
Trade payables, 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 33708000
Total Trade payable 33708000
Other current financial liabilities 33908000
Total current financial liabilities 220236000
Other current liabilities 71832000
Provisions, current 4907000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 296975000
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 1142542000
Total equity and liabilites 2235339000
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)
1 Agarbathies Division 235688000 965897000
2 Hotel 88091000 323331000
Total Segment Revenue 323779000 1289228000
Less: Inter segment revenue 0 0
Revenue from operations 323779000 1289228000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Agarbathies Division -16462000 27186000
2 Hotel 10773000 -264000
Total Profit before tax -5689000 26922000
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax -5689000 26922000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Agarbathies Division 991468000 991468000
2 Hotel 1243871000 1243871000
Total Segment Asset 2235339000 2235339000
Un-allocable Assets 0 0
Net Segment Asset 2235339000 2235339000
4 Segment Liabilities
Segment Liabilities
1 Agarbathies Division 163359000 163359000
2 Hotel 979183000 979183000
Total Segment Liabilities 1142542000 1142542000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1142542000 1142542000
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
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 -75107000 -75107000
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 75107000 75107000



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 26923000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 4212000
Adjustments for decrease (increase) in trade receivables, current -47436000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -11012000
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 -98045000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 45385000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 19949000
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) 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) -86947000
Net cash flows from (used in) operations -60024000
Dividends received 0
Interest paid -108647000
Interest received -40488000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 6045000
Net cash flows from (used in) operating activities 14180000
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 1194000
Purchase of property, plant and equipment 87916000
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 40488000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -46234000
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 77137000
Repayments of borrowings 0
Payments of lease liabilities -71836000
Dividends paid 0
Interest paid 115541000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -154000
Net cash flows from (used in) financing activities 33278000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1224000
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 1224000
Cash and cash equivalents cash flow statement at beginning of period 14277000
Cash and cash equivalents cash flow statement at end of period 15501000





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 Ramasamy Koteswara Rao and Co LLP Yes 31-Jan-2028


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 AMBICA AGARBATHIES AROMA & INDUSTRIES LIMITED Ambica Krishna Promoter Remuneration 600000 NIL 600000 0 0
2 AMBICA AGARBATHIES AROMA & INDUSTRIES LIMITED Satyavathi Perla Promoter Group Remuneration 600000 NIL 600000 0 0
3 AMBICA AGARBATHIES AROMA & INDUSTRIES LIMITED Ambica Ramachandra Rao Alapati Ganga Naga Venkata Promoter Group Remuneration 780000 NIL 780000 0 10600000 Loan 0 10 Months
4 AMBICA AGARBATHIES AROMA & INDUSTRIES LIMITED Ambica Siva Kumar Alapati Promoter Group Remuneration 780000 NIL 780000 0 0
5 AMBICA AGARBATHIES AROMA & INDUSTRIES LIMITED Ambica Hanuma Alapati Promoter Group Remuneration 1200000 NIL 1200000 0 0
6 AMBICA AGARBATHIES AROMA & INDUSTRIES LIMITED Karthik Hanuma Kumar Relative of Director Remuneration 780000 NIL 780000 0 0
7 AMBICA AGARBATHIES AROMA & INDUSTRIES LIMITED Ambica Ramachandran Relative of Director Remuneration 600000 NIL 600000 0 0
8 AMBICA AGARBATHIES AROMA & INDUSTRIES LIMITED Uma Gayathri KMP Remuneration 120000 NIL 120000 0 0
9 AMBICA AGARBATHIES AROMA & INDUSTRIES LIMITED ACP Industries Limited Entity in which Director relative is Director Purchase of goods or services 223078000 NIL 223078000 0 0
10 AMBICA AGARBATHIES AROMA & INDUSTRIES LIMITED ACP Industries Limited Entity in which Director relative is Director Sale of goods or services 114418000 NIL 114418000 0 0
11 AMBICA AGARBATHIES AROMA & INDUSTRIES LIMITED ACP Industries Limited Entity in which Director relative is Director Loan 14118000 NIL 14118000 17129000 31247000
12 AMBICA AGARBATHIES AROMA & INDUSTRIES LIMITED ACP Industries Limited Entity in which Director relative is Director Any other transaction Preference shares value at cost 0 NIL 0 150000000 150000000
13 AMBICA AGARBATHIES AROMA & INDUSTRIES LIMITED Ambica Entertainment and ventures Private Limited Common Directors Advance 0 NIL 0 6372000 6372000
14 AMBICA AGARBATHIES AROMA & INDUSTRIES LIMITED Fine Green Constructions Private Limited Common Directors Loan 0 NIL 0 204000 204000
15 AMBICA AGARBATHIES AROMA & INDUSTRIES LIMITED Fine Aromas private Limited Common Directors Advance 0 NIL 0 4052000 4052000
16 AMBICA AGARBATHIES AROMA & INDUSTRIES LIMITED PALMELLA ENTERPRISES PRIVATE LIMITED Entity in which Director relative is Director Sale of goods or services 12683000 NIL 12683000 0 0
17 AMBICA AGARBATHIES AROMA & INDUSTRIES LIMITED PALMELLA ENTERPRISES PRIVATE LIMITED Entity in which Director relative is Director Advance 28157000 NIL 28157000 0 0
18 AMBICA AGARBATHIES AROMA & INDUSTRIES LIMITED Ambica Flavours Private Limited Entity in which Director relative is Director Purchase of goods or services 885000 NIL 885000 0 0
19 AMBICA AGARBATHIES AROMA & INDUSTRIES LIMITED Ambica Flavours Private Limited Entity in which Director relative is Director Advance 125000 NIL 125000 132000 7000
20 AMBICA AGARBATHIES AROMA & INDUSTRIES LIMITED Alapati Lakshmana Ramachandra Ambica Eswar Related Party Any other transaction Salaries 360000 NIL 360000 0 0
21 AMBICA AGARBATHIES AROMA & INDUSTRIES LIMITED Anjani Yasoda Madhavi Perla Related Party Loan 421000 NIL 421000 62408000 61987000
22 AMBICA AGARBATHIES AROMA & INDUSTRIES LIMITED Perla T N V A R Sudarsan Related party Loan 19030000 NIL 19030000 16194000 35224000
23 AMBICA AGARBATHIES AROMA & INDUSTRIES LIMITED Vazra Ambica Prasad Alapati Related party Loan 14100000 NIL 14100000 20000000 5900000
24 AMBICA AGARBATHIES AROMA & INDUSTRIES LIMITED A N V S K M Rajeswara Rao Related party Loan 0 NIL 0 20000000 20000000
25 AMBICA AGARBATHIES AROMA & INDUSTRIES LIMITED Alapati Ambica Hanuma Promoter Group Loan 0 NIL 0 2732000 2732000
26 AMBICA AGARBATHIES AROMA & INDUSTRIES LIMITED Ambica Krishna Promoter Loan 4177000 NIL 4177000 12000000 16177000
27 AMBICA AGARBATHIES AROMA & INDUSTRIES LIMITED Ambica Ramachandra Rao Alapati Ganga Naga Venkata Promoter Group Loan 10600000 NIL 10600000 0 10600000
Total value of transaction during the reporting period 447612000