Integrated Filing — IndAS



General information about company
Scrip Code 543811
NSE Symbol AIRAN
MSEI Symbol NOTLISTED
ISIN INE645W01026
Name of company AIRAN 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 17-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 Single segment
Description of single segment IT AND IT ENABLED SERVICES
Start date and time of board meeting 28-May-2025   18:00:00
End date and time of board meeting 28-May-2025   18:30:00
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 273138000 1064984000
Other income -65933000 111321000
Total income 207205000 1176305000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 135923000 547563000
(e) Finance costs 784000 844000
(f) Depreciation, depletion and amortisation expense 11641000 54287000
(f) Other Expenses
1 coordinator Expenses 48991000 189450000
2 data processing expenses 10795000 62067000
3 Other Expenses 31645000 84941000
Total other expenses 91431000 336458000
Total expenses 239779000 939152000
3 Total profit before exceptional items and tax -32574000 237153000
4 Exceptional items 0 0
5 Total profit before tax -32574000 237153000
6 Tax expense
7 Current tax 12056000 37739000
8 Deferred tax -10201000 11759000
9 Total tax expenses 1855000 49498000
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 -34429000 187655000
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 -34429000 187655000
17 Other comprehensive income net of taxes -504000 -1953000
18 Total Comprehensive Income for the period -34933000 185702000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -34506000 184114000
Total profit or loss, attributable to non-controlling interests 77000 2900000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -35010000 182802000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 77000 2900000
21 Details of equity share capital
Paid-up equity share capital 250040000 250040000
Face value of equity share capital 2 2
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 -0.28 1.46
Diluted earnings (loss) per share from continuing operations -0.28 1.46
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 -0.28 1.46
Diluted earnings (loss) per share from continuing and discontinued operations -0.28 1.46
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
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 780918000
Capital work-in-progress 19290000
Investment property
Goodwill 23665000
Other intangible assets 4928000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 135396000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets
Total non-current financial assets 135396000
Deferred tax assets (net)
Other non-current assets
Total non-current assets 964197000
2 Current assets
Inventories 0
Current financial asset
Current investments 15720000
Trade receivables, current 231393000
Cash and cash equivalents 27091000
Bank balance other than cash and cash equivalents 248869000
Loans, current 238236000
Other current financial assets 28886000
Total current financial assets 790195000
Current tax assets (net)
Other current assets 34346000
Total current assets 824541000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1788738000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 250040000
Other equity 1193029000
Total equity attributable to owners of parent 1443069000
Non controlling interest 90343000
Total equity 1533412000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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
Total Trade payable 0
Other non-current financial liabilities 22074000
Total non-current financial liabilities 22074000
Provisions, non-current 0
Deferred tax liabilities (net) 68250000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 90324000
Current liabilities
Current financial liabilities
Borrowings, current 22793000
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 26535000
Total Trade payable 26535000
Other current financial liabilities 294000
Total current financial liabilities 49622000
Other current liabilities 115380000
Provisions, current 0
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 165002000
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 255326000
Total equity and liabilites 1788738000
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)
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Income tax relating to items that will not be reclassified to profit or loss 0 -1656000
Total Amount of items that will not be reclassified to profit and loss 0 -1656000
2 Income tax relating to items that will not be reclassified to profit or loss 575000 -417000
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 -71000 714000
5 Total Other comprehensive income -504000 -1953000



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 237153000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1159000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 83581000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -2423000
Adjustments for decrease (increase) in other non-current assets -73340000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -8060000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -1400000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -6922000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 54287000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 5031000
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) -5994000
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) 45919000
Net cash flows from (used in) operations 283072000
Dividends received 0
Interest paid 0
Interest received -30863000
Income taxes paid (refund) 40029000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 212180000
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 5380000
Purchase of property, plant and equipment 54089000
Proceeds from sales of investment property 15290000
Purchase of investment property 2890000
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 15143000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -9100000
Net cash flows from (used in) investing activities -30266000
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 15222000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 1159000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 14063000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 195977000
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 195977000
Cash and cash equivalents cash flow statement at beginning of period 79983000
Cash and cash equivalents cash flow statement at end of period 275960000





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 DEORA MAHESHWARI & CO Yes 31-Jan-2026