Integrated Filing — IndAS



General information about company
Scrip Code 509009
NSE Symbol AUSOMENT
MSEI Symbol NOTLISTED
ISIN INE218C01016
Name of company AUSOM ENTERPRISE 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 Single segment
Description of single segment Trading of commodities, bullions, gold jewellery, diamonds, derivatives, shares & securities.
Start date and time of board meeting 28-May-2025   12:30:00
End date and time of board meeting 28-May-2025   18:25:00
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 15266404000 23925335000
Other income 11346000 50177000
Total income 15277750000 23975512000
2 Expenses
(a) Cost of materials consumed 847640000 847640000
(b) Purchases of stock-in-trade 14372655000 23049203000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -2488000 -70784000
(d) Employee benefit expense 930000 3051000
(e) Finance costs -1590000 490000
(f) Depreciation, depletion and amortisation expense 493000 1971000
(f) Other Expenses
1 Other Expenses 2756000 10907000
Total other expenses 2756000 10907000
Total expenses 15220396000 23842478000
3 Total profit before exceptional items and tax 57354000 133034000
4 Exceptional items 0 0
5 Total profit before tax 57354000 133034000
6 Tax expense
7 Current tax 7854000 25369000
8 Deferred tax 0 0
9 Total tax expenses 7854000 25369000
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 49500000 107665000
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 60894000 87873000
16 Total profit (loss) for period 110394000 195538000
17 Other comprehensive income net of taxes -149000 -149000
18 Total Comprehensive Income for the period 110245000 195389000
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 136236000 136236000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 1294318000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 8.1 14.35
Diluted earnings (loss) per share from continuing operations 8.1 14.35
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 8.1 14.35
Diluted earnings (loss) per share from continuing and discontinued operations 8.1 14.35
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) nNote: n1.tBoth the standalone and consolidated Financial Results have been prepared in accordance with Indian Accounting Standards Ind-AS as prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI Listing Obligations & Disclosure requirements Regulations 2015. The Consolidated Financial Results include the results of the Parent its wholly owned subsidiary ie Amazo Solar Power Private Limited and its Joint Ventures ie Swadeshi Distributors LLP IGR AuSom LLP and Bsafal KZ Estate LLP. The audited financial results of aforesaid joint ventures are incorporated in the consolidated financial results using equity method of accounting. n n2.tThe wholly owned subsidiary company named Amazo Solar Power Private Limited is incorporated on 26th November 2024. Hence the audited consolidated financial result of the Group for the year ended 31st March 2025 includes the result of the aforesaid subsidiary for the period from 26th November 2024 to 31st March 2025. Further it has not started its business operations yet. n n3.tAs the Parents business activities fall within a single primary business segment viz trading in Commodities Bullions Gold Jewellery, Diamonds, Derivatives, Shares and Securities the disclosure requirements of IndAS 108 Operating Segment prescribed under Section 133 of Companies Act, 2013 read with relevant rules issued thereunder are not applicable. n4.tNo Investor complaint was pending at the beginning of the quarter. During the quarter, No complaint received. Investor may send their complaint grievance through email at investorcomplaints@gmail.com with facts of the case, if any. n n5.tThe figures for the quarter ended on 31st March, 2025 and 31st March, 2024 are the balancing figures between audited results in respect of the full financial year and the published year to date figures upto the third quarter of the relevant financial year. n n6.tThe share of profit loss in investment in LLP is recognised as income expense in the statement of Standalone profit and loss as and when the right to receive its share of profit loss is established by the Company. n n7.tThe board has recommended final dividend of @ Rs. 1 (One Rupee Only) (ie 10.00%) per equity share of face value of Rs. 10 each for the financial year ended on March 31, 2025. This shall be paid subject to approval of shareholders in their ensuing Annual General Meeting and will be paid immediately thereafter i.e within statutory time limit. n n8.tThe Audit Committee reviewed the above results. The Board of Directors in their meeting held on 28th May, 2025 approved the above results and its release. n



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 837000
Capital work-in-progress
Investment property 76811000
Goodwill 0
Other intangible assets 0
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 657081000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 730000
Total non-current financial assets 657811000
Deferred tax assets (net) 6081000
Other non-current assets
Total non-current assets 741540000
2 Current assets
Inventories 73960000
Current financial asset
Current investments 0
Trade receivables, current 147531000
Cash and cash equivalents 62536000
Bank balance other than cash and cash equivalents 58799000
Loans, current 574773000
Other current financial assets 49268000
Total current financial assets 892907000
Current tax assets (net) 148631000
Other current assets 0
Total current assets 1115498000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1857038000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 136246000
Other equity 1294318000
Total equity attributable to owners of parent 1430564000
Non controlling interest
Total equity 1430564000
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
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total non-current financial liabilities 0
Provisions, non-current 781000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 781000
Current liabilities
Current financial liabilities
Borrowings, current 741000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 60000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 104526000
Total Trade payable 104586000
Other current financial liabilities 3961000
Total current financial liabilities 109288000
Other current liabilities 316405000
Provisions, current 0
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 425693000
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 426474000
Total equity and liabilites 1857038000
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 Remeasurement gain / (loss) on defined benefit plans -180000 -180000
Total Amount of items that will not be reclassified to profit and loss -180000 -180000
2 Income tax relating to items that will not be reclassified to profit or loss -31000 -31000
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 -149000 -149000



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 133034000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 490000
Adjustments for decrease (increase) in inventories -71278000
Adjustments for decrease (increase) in trade receivables, current -147531000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -137607000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 19046000
Adjustments for other bank balances -47278000
Adjustments for increase (decrease) in trade payables, current 103191000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 314835000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 1971000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 302000
Adjustments for other financial liabilities, current -12227000
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 49666000
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 -134000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -25886000
Net cash flows from (used in) operations 107148000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 25699000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 81449000
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 12000000
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 0
Purchase of property, plant and equipment 0
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 4402000
Purchase of other long-term assets 15698000
Cash advances and loans made to other parties 28594000
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 49666000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 21776000
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 0
Repayments of borrowings 30617000
Payments of lease liabilities 0
Dividends paid 13637000
Interest paid 490000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -44744000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 58481000
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 58481000
Cash and cash equivalents cash flow statement at beginning of period 3314000
Cash and cash equivalents cash flow statement at end of period 61795000





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 C. R. Sharedalal & Co. Yes 30-Jun-2027