Integrated Filing — IndAS



General information about company
Scrip Code 519105
NSE Symbol AVTNPL
MSEI Symbol NA
ISIN INE488D01021
Name of company AVT NATURAL PRODUCTS 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 20-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 SOLVENT EXTRACTION
Start date and time of board meeting 28-May-2025   12:15:00
End date and time of board meeting 28-May-2025   13:35:00
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 1568247000 5560443000
Other income 21018000 161666000
Total income 1589265000 5722109000
2 Expenses
(a) Cost of materials consumed 597599000 2557530000
(b) Purchases of stock-in-trade 69951000 193821000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 58908000 -266220000
(d) Employee benefit expense 180268000 746183000
(e) Finance costs 33699000 94900000
(f) Depreciation, depletion and amortisation expense 36005000 138630000
(f) Other Expenses
1 Other Expenses 415823000 1625936000
Total other expenses 415823000 1625936000
Total expenses 1392253000 5090780000
3 Total profit before exceptional items and tax 197012000 631329000
4 Exceptional items 0 0
5 Total profit before tax 197012000 631329000
6 Tax expense
7 Current tax 49604000 140798000
8 Deferred tax 3835000 8261000
9 Total tax expenses 53439000 149059000
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 143573000 482270000
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 143573000 482270000
17 Other comprehensive income net of taxes 20706000 8282000
18 Total Comprehensive Income for the period 164279000 490552000
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 152284000 152284000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 4911596000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.94 3.17
Diluted earnings (loss) per share from continuing operations 0.94 3.17
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 0.94 3.17
Diluted earnings (loss) per share from continuing and discontinued operations 0.94 3.17
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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 713567000
Capital work-in-progress 40675000
Investment property
Goodwill 0
Other intangible assets 9740000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 21548000
Total non-current financial assets 21548000
Deferred tax assets (net)
Other non-current assets 54626000
Total non-current assets 840156000
2 Current assets
Inventories 2937458000
Current financial asset
Current investments 1357683000
Trade receivables, current 1563681000
Cash and cash equivalents 335790000
Bank balance other than cash and cash equivalents 34092000
Loans, current 2553000
Other current financial assets 50479000
Total current financial assets 3344278000
Current tax assets (net) 6483000
Other current assets 341994000
Total current assets 6630213000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 7470369000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 152284000
Other equity 4911596000
Total equity attributable to owners of parent 5063880000
Non controlling interest
Total equity 5063880000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 33500000
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 27327000
Total non-current financial liabilities 60827000
Provisions, non-current 44210000
Deferred tax liabilities (net) 17485000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 122522000
Current liabilities
Current financial liabilities
Borrowings, current 1056151000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 54136000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 939235000
Total Trade payable 993371000
Other current financial liabilities 35250000
Total current financial liabilities 2084772000
Other current liabilities 81510000
Provisions, current 117685000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 2283967000
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 2406489000
Total equity and liabilites 7470369000
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 of the net defined benefit plans 6488000 6488000
Total Amount of items that will not be reclassified to profit and loss 6488000 6488000
2 Income tax relating to items that will not be reclassified to profit or loss 1633000 1633000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translating the financial statement of foreign operations -13116000 -6656000
2 Deferred gains / (losses) on cash flow hedges 33643000 8408000
Total Amount of items that will be reclassified to profit and loss 20527000 1752000
4 Income tax relating to items that will be reclassified to profit or loss 4676000 -1675000
5 Total Other comprehensive income 20706000 8282000



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 631329000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 94900000
Adjustments for decrease (increase) in inventories -726007000
Adjustments for decrease (increase) in trade receivables, current -463980000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -128418000
Adjustments for decrease (increase) in other non-current assets -32904000
Adjustments for other financial assets, non-current 14268000
Adjustments for other financial assets, current -1140000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 395403000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -2677000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 138630000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 11096000
Adjustments for other financial liabilities, current 1735000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 20994000
Adjustments for dividend income 0
Adjustments for interest income 2135000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -91083000
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) -36867000
Other adjustments for non-cash items -7238000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -815423000
Net cash flows from (used in) operations -184094000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 140858000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -324952000
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 0
Purchase of property, plant and equipment 92498000
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 2135000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -3426000
Net cash flows from (used in) investing activities -93789000
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 736421000
Repayments of borrowings 16000000
Payments of lease liabilities 6772000
Dividends paid 121827000
Interest paid 91663000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 500159000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 81418000
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 81418000
Cash and cash equivalents cash flow statement at beginning of period 254373000
Cash and cash equivalents cash flow statement at end of period 335791000





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 Suri & Co Yes 30-Apr-2027