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 Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 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



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 892100000 3359600000
Other income 15000000 63300000
Total income 907100000 3422900000
2 Expenses
(a) Cost of materials consumed 352200000 1018600000
(b) Purchases of stock-in-trade 288200000 598800000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -208100000 -192000000
(d) Employee benefit expense 127700000 505500000
(e) Finance costs 19100000 40700000
(f) Depreciation, depletion and amortisation expense 12600000 50300000
(f) Other Expenses
1 Reversal of impairment loss on financial and contract assets -3400000 -400000
2 Other expenses 298300000 1240400000
Total other expenses 294900000 1240000000
Total expenses 886600000 3261900000
3 Total profit before exceptional items and tax 20500000 161000000
4 Exceptional items 0 0
5 Total profit before tax 20500000 161000000
6 Tax expense
7 Current tax 3400000 29100000
8 Deferred tax -5500000 -13400000
9 Total tax expenses -2100000 15700000
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 22600000 145300000
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 22600000 145300000
17 Other comprehensive income net of taxes 1800000 -4700000
18 Total Comprehensive Income for the period 24400000 140600000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 22600000 145300000
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 24400000 140600000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
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 1848100000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.89 18.59
Diluted earnings (loss) per share from continuing operations 2.89 18.59
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 2.89 18.59
Diluted earnings (loss) per share from continuing and discontinued operations 2.89 18.59
24 Debt equity ratio 0.4321 0.4321
25 Debt service coverage ratio 0.1847 0.1098
26 Interest service coverage ratio 0.1847 0.1098
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 656000000
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 300000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 44300000
Total non-current financial assets 44600000
Deferred tax assets (net) 26400000
Other non-current assets 37800000
Total non-current assets 982000000
2 Current assets
Inventories 1197600000
Current financial asset
Current investments 7000000
Trade receivables, current 340800000
Cash and cash equivalents 139700000
Bank balance other than cash and cash equivalents 218000000
Loans, current 0
Other current financial assets 63000000
Total current financial assets 768500000
Current tax assets (net) 0
Other current assets 91000000
Total current assets 2057100000
3 Non-current assets classified as held for sale 77300000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3116400000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 78200000
Other equity 1848100000
Total equity attributable to owners of parent 1926300000
Non controlling interest
Total equity 1926300000
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 34100000
Deferred tax liabilities (net) 100000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 63900000
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 120100000
Total Trade payable 127200000
Other current financial liabilities 157700000
Total current financial liabilities 946800000
Other current liabilities 101100000
Provisions, current 42300000
Current tax liabilities (Net) 36000000
Deferred government grants, Current 0
Total current liabilities 1126200000
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 1190100000
Total equity and liabilites 3116400000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Logistics 319800000 1333900000
2 Coffee 381400000 1307900000
3 Plantation 152300000 560000000
4 Others 38600000 157800000
Total Segment Revenue 892100000 3359600000
Less: Inter segment revenue 0 0
Revenue from operations 892100000 3359600000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Logistics 25000000 104400000
2 Coffee 44200000 157100000
3 Plantation -3500000 49500000
4 Others 700000 4400000
Total Profit before tax 66400000 315400000
i. Finance cost 19100000 19100000
ii. Other Unallocable Expenditure net off Unallocable income 26800000 26800000
Profit before tax 20500000 161000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Logistics 835400000 835400000
2 Coffee 1328700000 1328700000
3 Plantation 287800000 287800000
4 Others 278200000 278200000
Total Segment Asset 2730100000 2730100000
Un-allocable Assets 386300000 386300000
Net Segment Asset 3116400000 3116400000
4 Segment Liabilities
Segment Liabilities
1 Logistics 174000000 174000000
2 Coffee 655800000 655800000
3 Plantation 66200000 66200000
4 Others 29400000 29400000
Total Segment Liabilities 925400000 925400000
Un-allocable Liabilities 264700000 264700000
Net Segment Liabilities 1190100000 1190100000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit liability 2300000 -6300000
Total Amount of items that will not be reclassified to profit and loss 2300000 -6300000
2 Income tax relating to items that will not be reclassified to profit or loss 500000 -1600000
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 1800000 -4700000



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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 161000000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 40700000
Adjustments for decrease (increase) in inventories -494500000
Adjustments for decrease (increase) in trade receivables, current -88300000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -15900000
Adjustments for decrease (increase) in other non-current assets -800000
Adjustments for other financial assets, non-current -9100000
Adjustments for other financial assets, current 10600000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 36400000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -15300000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 50300000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 1300000
Adjustments for provisions, current 8300000
Adjustments for provisions, non-current 700000
Adjustments for other financial liabilities, current 12600000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 2200000
Adjustments for dividend income 0
Adjustments for interest income 26200000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -4100000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -11600000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -8300000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -511000000
Net cash flows from (used in) operations -350000000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 2600000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -352600000
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 22500000
Purchase of property, plant and equipment 73200000
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 0
Interest received 20000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -197200000
Net cash flows from (used in) investing activities -229200000
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 5200000
Payments of lease liabilities 4900000
Dividends paid 46900000
Interest paid 37400000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -200000
Net cash flows from (used in) financing activities 369800000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -212000000
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 -211400000
Cash and cash equivalents cash flow statement at beginning of period 351100000
Cash and cash equivalents cash flow statement at end of period 139700000





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