Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol ASPINWALL
MSEI Symbol NOTLISTED
ISIN INE991I01015
Name of company ASPINWALL AND COMPANY 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 19-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   12:20:00
End date and time of board meeting 28-May-2025   16:00:00
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.aspinwall.in/wp-content/uploads/2019/01/PolicyonRelatedPartyTransactions.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's 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 874100000 3277100000
Other income 24400000 68800000
Total income 898500000 3345900000
2 Expenses
(a) Cost of materials consumed 352200000 1018500000
(b) Purchases of stock-in-trade 288200000 598700000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -208100000 -192000000
(d) Employee benefit expense 124100000 489600000
(e) Finance costs 19100000 40600000
(f) Depreciation, depletion and amortisation expense 12600000 50000000
(f) Other Expenses
1 Net impairment loss on financial and contract assets 600000 3900000
2 Other expenses 282500000 1181200000
Total other expenses 283100000 1185100000
Total expenses 871200000 3190500000
3 Total profit before exceptional items and tax 27300000 155400000
4 Exceptional items 0 0
5 Total profit before tax 27300000 155400000
6 Tax expense
7 Current tax 2400000 24600000
8 Deferred tax -5400000 -13200000
9 Total tax expenses -3000000 11400000
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 30300000 144000000
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 30300000 144000000
17 Other comprehensive income net of taxes 1900000 -4500000
18 Total Comprehensive Income for the period 32200000 139500000
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 78200000 78200000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 1773500000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.87 18.42
Diluted earnings (loss) per share from continuing operations 3.87 18.42
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 3.87 18.42
Diluted earnings (loss) per share from continuing and discontinued operations 3.87 18.42
24 Debt equity ratio 0.4816 0.4816
25 Debt service coverage ratio 0.1502 0.1082
26 Interest service coverage ratio 0.1502 0.1082
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 653700000
Capital work-in-progress 29900000
Investment property 127000000
Goodwill 0
Other intangible assets 3800000
Intangible assets under development 0
Biological assets other than bearer plants 56500000
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 22000000
Trade receivables, non-current 0
Loans, non-current 1000000
Other non-current financial assets 43800000
Total non-current financial assets 66800000
Deferred tax assets (net) 25200000
Other non-current assets 30800000
Total non-current assets 993700000
2 Current assets
Inventories 1194400000
Current financial asset
Current investments 0
Trade receivables, current 327200000
Cash and cash equivalents 62300000
Bank balance other than cash and cash equivalents 218000000
Loans, current 0
Other current financial assets 62000000
Total current financial assets 669500000
Current tax assets (net) 0
Other current assets 88800000
Total current assets 1952700000
3 Non-current assets classified as held for sale 77300000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3023700000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 78200000
Other equity 1773500000
Total equity attributable to owners of parent 1851700000
Non controlling interest
Total equity 1851700000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 4800000
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 24900000
Total non-current financial liabilities 29700000
Provisions, non-current 29400000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 59100000
Current liabilities
Current financial liabilities
Borrowings, current 661900000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 7100000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 109800000
Total Trade payable 116900000
Other current financial liabilities 155400000
Total current financial liabilities 934200000
Other current liabilities 100900000
Provisions, current 41800000
Current tax liabilities (Net) 36000000
Deferred government grants, Current 0
Total current liabilities 1112900000
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 1172000000
Total equity and liabilites 3023700000
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 Logistics 301900000 1251600000
2 Coffee 381400000 1307900000
3 Plantation 152300000 560000000
4 Others 38500000 157600000
Total Segment Revenue 874100000 3277100000
Less: Inter segment revenue 0 0
Revenue from operations 874100000 3277100000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Logistics 22700000 90600000
2 Coffee 44200000 157100000
3 Plantation -3500000 49500000
4 Others 600000 10600000
Total Profit before tax 64000000 307800000
i. Finance cost 19100000 19100000
ii. Other Unallocable Expenditure net off Unallocable income 17600000 17600000
Profit before tax 27300000 155400000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Logistics 748600000 748600000
2 Coffee 1328700000 1328700000
3 Plantation 287800000 287800000
4 Others 249500000 249500000
Total Segment Asset 2614600000 2614600000
Un-allocable Assets 409100000 409100000
Net Segment Asset 3023700000 3023700000
4 Segment Liabilities
Segment Liabilities
1 Logistics 156100000 156100000
2 Coffee 655800000 655800000
3 Plantation 66200000 66200000
4 Others 29200000 29200000
Total Segment Liabilities 907300000 907300000
Un-allocable Liabilities 264700000 264700000
Net Segment Liabilities 1172000000 1172000000
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 Remeasurement of defined benefit liability 2500000 -6000000
Total Amount of items that will not be reclassified to profit and loss 2500000 -6000000
2 Income tax relating to items that will not be reclassified to profit or loss 600000 -1500000
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 1900000 -4500000



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 155400000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 40600000
Adjustments for decrease (increase) in inventories -494100000
Adjustments for decrease (increase) in trade receivables, current -91400000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -16500000
Adjustments for decrease (increase) in other non-current assets -700000
Adjustments for other financial assets, non-current -8800000
Adjustments for other financial assets, current 10000000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 31000000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -15100000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 50000000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 3900000
Adjustments for provisions, current 8100000
Adjustments for provisions, non-current -100000
Adjustments for other financial liabilities, current 16700000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 2200000
Adjustments for dividend income 10000000
Adjustments for interest income 22000000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -3600000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -13800000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -8000000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -521600000
Net cash flows from (used in) operations -366200000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -3200000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -363000000
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 20000000
Purchase of property, plant and equipment 72800000
Proceeds from sales of investment property 0
Purchase of investment property 1100000
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 200000
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 10000000
Interest received 15900000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -206500000
Net cash flows from (used in) investing activities -234700000
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 464400000
Repayments of borrowings 0
Payments of lease liabilities 4900000
Dividends paid 46900000
Interest paid 37300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -200000
Net cash flows from (used in) financing activities 375100000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -222600000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 600000
Net increase (decrease) in cash and cash equivalents -222000000
Cash and cash equivalents cash flow statement at beginning of period 284300000
Cash and cash equivalents cash flow statement at end of period 62300000





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 BSR and Co Yes 30-Apr-2026


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 ASPINWALL AND COMPANY LIMITED SFS PHARMA LOGISTICS PRIVATE LIMITED WHOLLY-OWNED SUBSIDIARY COMPANY Sale of goods or services 217000 NIL 217000 33000 28000
2 ASPINWALL AND COMPANY LIMITED SFS PHARMA LOGISTICS PRIVATE LIMITED WHOLLY-OWNED SUBSIDIARY COMPANY Any other transaction Contractually reimbursable expenses 70000 NIL 70000 0 0
3 ASPINWALL AND COMPANY LIMITED MALABAR COAST MARINE SERVICES PRIVATE LIMITED WHOLLY-OWNED SUBSIDIARY COMPANY Sale of goods or services 239000 NIL 239000 0 0
4 ASPINWALL AND COMPANY LIMITED MALABAR COAST MARINE SERVICES PRIVATE LIMITED WHOLLY-OWNED SUBSIDIARY COMPANY Any other transaction Rent Received 69000 NIL 69000 0 0
5 ASPINWALL AND COMPANY LIMITED MALABAR COAST MARINE SERVICES PRIVATE LIMITED WHOLLY-OWNED SUBSIDIARY COMPANY Purchase of goods or services 788000 NIL 788000 0 0
6 ASPINWALL AND COMPANY LIMITED MALABAR COAST MARINE SERVICES PRIVATE LIMITED WHOLLY-OWNED SUBSIDIARY COMPANY Purchase of goods or services 833000 NIL 833000 137000 529000
7 ASPINWALL AND COMPANY LIMITED MALABAR COAST MARINE SERVICES PRIVATE LIMITED WHOLLY-OWNED SUBSIDIARY COMPANY Dividend received 2500000 NIL 2500000 0 0
8 ASPINWALL AND COMPANY LIMITED SFS PHARMA LOGISTICS PRIVATE LIMITED WHOLLY-OWNED SUBSIDIARY COMPANY Dividend received 7500000 NIL 7500000 0 0
9 ASPINWALL AND COMPANY LIMITED MALABAR COAST MARINE SERVICES PRIVATE LIMITED WHOLLY-OWNED SUBSIDIARY COMPANY Any other transaction REIMBURSABLE AMOUNT PAID 154000 NIL 154000 0 0
10 ASPINWALL AND COMPANY LIMITED ASPINWALL GEOTECH LIMITED WHOLLY-OWNED SUBSIDIARY COMPANY Any other transaction REIMBURSABLE AMOUNT PAID 194000 NIL 194000 0 0
11 ASPINWALL AND COMPANY LIMITED SFS PHARMA LOGISTICS PRIVATE LIMITED WHOLLY-OWNED SUBSIDIARY COMPANY Any other transaction REIMBURSABLE AMOUNT PAID 77000 NIL 77000 0 0
12 ASPINWALL AND COMPANY LIMITED ASPINWALL HEALTHCARE PRIVATE LIMITED WHOLLY-OWNED SUBSIDIARY COMPANY Any other transaction REIMBURSABLE AMOUNT PAID 32000 NIL 32000 0 32000
13 ASPINWALL AND COMPANY LIMITED RAMA VARMA KMP Any other transaction Rent Paid 346000 NIL 346000 0 0
14 ASPINWALL AND COMPANY LIMITED RAMA VARMA KMP Any other transaction Rent Paid 378000 NIL 378000 0 0
15 ASPINWALL AND COMPANY LIMITED RAMA VARMA KMP Any other transaction Rent Paid 350000 NIL 350000 0 0
16 ASPINWALL AND COMPANY LIMITED ASPINWALL HEALTHCARE PRIVATE LIMITED WHOLLY-OWNED SUBSIDIARY COMPANY Any other transaction Repayment of loan granted, net 1958000 NIL 1958000 39950000 37992000
17 ASPINWALL AND COMPANY LIMITED RAMA VARMA KMP Remuneration 10006000 NIL 10006000 0 0
18 ASPINWALL AND COMPANY LIMITED T R RADHAKRISHNAN KMP Remuneration 8308000 NIL 8308000 0 0
19 ASPINWALL AND COMPANY LIMITED NEERAJ R VARMA KMP Remuneration 1456000 NIL 1456000 0 0
20 ASPINWALL AND COMPANY LIMITED CRR VARMA DIRECTOR Remuneration 450000 NIL 450000 0 0
21 ASPINWALL AND COMPANY LIMITED VIJAY K NAMBIAR DIRECTOR Remuneration 390000 NIL 390000 0 0
22 ASPINWALL AND COMPANY LIMITED LAKSHMI NARAYANAN M DIRECTOR Remuneration 510000 NIL 510000 0 0
23 ASPINWALL AND COMPANY LIMITED RAJNI MISHRA DIRECTOR Remuneration 450000 NIL 450000 0 0
24 ASPINWALL AND COMPANY LIMITED ADITHYA VARMA DIRECTOR Remuneration 210000 NIL 210000 0 0
25 ASPINWALL AND COMPANY LIMITED SRINIVASAN K DIRECTOR Remuneration 210000 NIL 210000 0 0
26 ASPINWALL AND COMPANY LIMITED ASPINWALL HEALTHCARE PRIVATE LIMITED WHOLLY-OWNED SUBSIDIARY COMPANY Purchase of fixed assets 11000 NIL 11000 0 11000
27 ASPINWALL AND COMPANY LIMITED ASPINWALL HEALTHCARE PRIVATE LIMITED WHOLLY-OWNED SUBSIDIARY COMPANY Any other transaction Rental income 0 NIL 0 1000 1000
28 ASPINWALL AND COMPANY LIMITED ASPINWALL HEALTHCARE PRIVATE LIMITED WHOLLY-OWNED SUBSIDIARY COMPANY Any other transaction GST charged on issuance of corporate guarantee 0 NIL 0 90000 90000
29 ASPINWALL AND COMPANY LIMITED T R RADHAKRISHNAN KMP Any other transaction Deposits received 0 NIL 0 829000 829000
30 ASPINWALL AND COMPANY LIMITED RAMA VARMA KMP Any other transaction Deposits received 0 NIL 0 221000 221000
31 ASPINWALL AND COMPANY LIMITED ASPINWALL HEALTHCARE PRIVATE LIMITED WHOLLY-OWNED SUBSIDIARY COMPANY Any other transaction Interest accrued on loan granted 0 NIL 0 3645000 3645000
Total value of transaction during the reporting period 37706000