Integrated Filing — IndAS



General information about company
Scrip Code 543929
NSE Symbol HMAAGRO
MSEI Symbol NOTLISTED
ISIN INE0ECP01024
Name of company HMA AGRO INDUSTRIES 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-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 Unaudited
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 EXPORT OF FROZEN BUFFALO MEAT
Start date and time of board meeting 29-May-2025   12:00:00
End date and time of board meeting 29-May-2025   12:22:00
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 2023-04-14
Indicate Company website link for updated RPT policy of the Company https://www.hmagroup.co/wp-content/uploads/2024/03/Policy-on-Related-Party-Transaction.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
No Default of Loan has been done



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 Unaudited 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 14368200000 48621430000
Other income 329480000 789840000
Total income 14697680000 49411270000
2 Expenses
(a) Cost of materials consumed 13439370000 48334810000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 25310000 -4560500000
(d) Employee benefit expense 82720000 343100000
(e) Finance costs 78490000 210650000
(f) Depreciation, depletion and amortisation expense 12800000 51370000
(f) Other Expenses
1 OTHER EXPENSES 1010500000 4123600000
Total other expenses 1010500000 4123600000
Total expenses 14649190000 48503030000
3 Total profit before exceptional items and tax 48490000 908240000
4 Exceptional items 0 0
5 Total profit before tax 48490000 908240000
6 Tax expense
7 Current tax 64370000 301780000
8 Deferred tax -1110000 4730000
9 Total tax expenses 63260000 306510000
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 -14770000 601730000
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 -14770000 601730000
17 Other comprehensive income net of taxes 1270000 1270000
18 Total Comprehensive Income for the period -13500000 603000000
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 500770000 500770000
Face value of equity share capital 1 1
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 -0.03 1.2
Diluted earnings (loss) per share from continuing operations -0.03 1.2
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 -0.03 1.2
Diluted earnings (loss) per share from continuing and discontinued operations -0.03 1.2
24 Debt equity ratio 0.0064 0.0064
25 Debt service coverage ratio -0.0001 0.0319
26 Interest service coverage ratio 0.0162 0.0531
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 336960000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 10810000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 2195100000
Trade receivables, non-current 0
Loans, non-current 63720000
Other non-current financial assets 1877410000
Total non-current financial assets 4136230000
Deferred tax assets (net) 16820000
Other non-current assets 246910000
Total non-current assets 4747730000
2 Current assets
Inventories 6215590000
Current financial asset
Current investments 0
Trade receivables, current 1445260000
Cash and cash equivalents 864920000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 49940000
Total current financial assets 2360120000
Current tax assets (net) 0
Other current assets 2814480000
Total current assets 11390190000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 16137920000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 500770000
Other equity 7322460000
Total equity attributable to owners of parent 7823230000
Non controlling interest
Total equity 7823230000
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 0
Total Trade payable 0
Other non-current financial liabilities 1800000
Total non-current financial liabilities 1800000
Provisions, non-current 18300000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 960000
Total non-current liabilities 21060000
Current liabilities
Current financial liabilities
Borrowings, current 5030190000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 16110000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 796130000
Total Trade payable 812240000
Other current financial liabilities 19860000
Total current financial liabilities 5862290000
Other current liabilities 2424720000
Provisions, current 6620000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 8293630000
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 8314690000
Total equity and liabilites 16137920000
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 Unaudited Audited
Nature of report standalone or consolidated Standalone Standalone
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 Unaudited 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 Remesurement of defined employee benefit plans 1700000 1700000
2 Deferred Tax impact on the above -430000 -430000
Total Amount of items that will not be reclassified to profit and loss 1270000 1270000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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 1270000 1270000



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 908240000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 206570000
Adjustments for decrease (increase) in inventories -4583660000
Adjustments for decrease (increase) in trade receivables, current 3319290000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 109890000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -773450000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -430510000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 1914550000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 51380000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 4690000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -10550000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -39700000
Adjustments for dividend income 0
Adjustments for interest income 48800000
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) -5670000
Other adjustments for non-cash items -270000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -286240000
Net cash flows from (used in) operations 622000000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 430390000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 191610000
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 1466300000
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 4580000
Purchase of property, plant and equipment 6510000
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 1230560000
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 1449960000
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 7390000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -1241440000
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 1201200000
Repayments of borrowings 0
Payments of lease liabilities 10810000
Dividends paid 150230000
Interest paid 205130000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 835030000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -214800000
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 -214800000
Cash and cash equivalents cash flow statement at beginning of period 1079720000
Cash and cash equivalents cash flow statement at end of period 864920000





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 MAPSS & Company Yes 31-Jul-2027


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 HMA AGRO INDUSTRIES LIMITED HMA FOOD EXPORT PRIVATE LIMITED WHOLLYOWNED SUBSIDIARY Purchase of goods or services APPROVED 5006650000 47750000 127480000
2 HMA AGRO INDUSTRIES LIMITED SWASTIK BONE AND GELATINES PRIVATE LIMITED WHOLLYOWNED SUBSIDIARY Advance APPROVED 850000 23020000 23870000
3 HMA AGRO INDUSTRIES LIMITED LAAL AGRO FOOD PRIVATE LIMITED WHOLLYOWNED SUBSIDIARY Advance APPROVED 2200000 77330000 75130000
4 HMA AGRO INDUSTRIES LIMITED LAAL AGRO FOOD PRIVATE LIMITED WHOLLYOWNED SUBSIDIARY Purchase of goods or services APPROVED 70000 20000 60000
5 HMA AGRO INDUSTRIES LIMITED UNITED FARM PRODUCT PRIVATE LIMITED WHOLLYOWNED SUBSIDIARY Sale of goods or services APPROVED 9340000 0 0
6 HMA AGRO INDUSTRIES LIMITED UNITED FARM PRODUCT PRIVATE LIMITED WHOLLYOWNED SUBSIDIARY Purchase of goods or services APPROVED 7246400000 423300000 207880000 Textual Information(1)
7 HMA AGRO INDUSTRIES LIMITED INDUS FARMERS FOOD CO. LLP LLP HAVING SUBSTANTIAL INTEREST Loan APPROVED 7650000 27900000 35550000
8 HMA AGRO INDUSTRIES LIMITED JFF EXPORTS PRIVATE LIMITED WHOLLYOWNED SUBSIDIARY Loan APPROVED 0 410530000 410530000
9 HMA AGRO INDUSTRIES LIMITED JFF EXPORTS PRIVATE LIMITED WHOLLYOWNED SUBSIDIARY Any other transaction RENT PAID APPROVED 3000000 3240000 6180000
10 HMA AGRO INDUSTRIES LIMITED HMA NATURAL FOODS PRIVATE LIMITED SUBSIDIARY COMPANY Advance APPROVED 15000000 13170000 28170000
11 HMA AGRO INDUSTRIES LIMITED HMA NATURAL FOODS PRIVATE LIMITED SUBSIDIARY COMPANY Any other transaction RENT RECEIVED APPROVED 50000 0 50000
12 HMA AGRO INDUSTRIES LIMITED FEDERAL AGRO INDUSTRIES PRIVATE LIMITED SUBSIDIARY COMPANY Purchase of goods or services APPROVED 2416300000 4360000 13380000 Textual Information(2)
13 HMA AGRO INDUSTRIES LIMITED RELIABLE AGRO FOODS PARTNERSHIP FIRM HAVING SUBSTANTIAL INTEREST Purchase of goods or services APPROVED 1932260000 47010000 162330000
14 HMA AGRO INDUSTRIES LIMITED GAUSIA COLD STORAGE PRIVATE LIMITED GROUP COMPANY Purchase of goods or services APPROVED 29910000 138690000 136470000
15 HMA AGRO INDUSTRIES LIMITED GAUSIA COLD STORAGE PRIVATE LIMITED GROUP COMPANY Any other transaction RENT PAID APPROVED 30000 110000 0
16 HMA AGRO INDUSTRIES LIMITED HMA LEATHER EXPORT PRIVATE LIMITED GROUP COMPANY Sale of goods or services APPROVED 80830000 22060000 75760000
17 HMA AGRO INDUSTRIES LIMITED GULZAR AHMAD WHOLE-TIME DIRECTOTR Remuneration APPROVED 6000000 620000 620000
18 HMA AGRO INDUSTRIES LIMITED MOHAMMAD KAMIL QURESHI KEY MANAGERIAL PERSONNEL Remuneration APPROVED 4800000 460000 460000
19 HMA AGRO INDUSTRIES LIMITED MOHAMMAD MEHMOOD QURESHI MANAGING DIRECTOR Remuneration APPROVED 6000000 620000 620000
20 HMA AGRO INDUSTRIES LIMITED PARVEZ ALAM KEY MANAGERIAL PERSONNEL Remuneration APPROVED 3000000 340000 340000
21 HMA AGRO INDUSTRIES LIMITED GULZEB AHMED WHOLE-TIME DIRECTOR Remuneration APPROVED 3000000 330000 330000
22 HMA AGRO INDUSTRIES LIMITED HMA HYGIENIC FOODS INDUSTRIES PRIVATE LIMITED GROUP COMPANY Purchase of goods or services APPROVED 378090000 215740000 385750000
23 HMA AGRO INDUSTRIES LIMITED HMA HYGIENIC FOODS INDUSTRIES PRIVATE LIMITED GROUP COMPANY Any other transaction RENT RECEIVED APPROVED 30000 0 0
24 FEDERAL AGRO INDUSTRIES PRIVATE LIMITED UNITED FARM PRODUCT PRIVATE LIMITED FELLOW SUBSIDIARY Purchase of goods or services APPROVED 136900000 6870000 0
25 FEDERAL AGRO INDUSTRIES PRIVATE LIMITED UNITED FARM PRODUCT PRIVATE LIMITED FELLOW SUBSIDIARY Sale of goods or services APPROVED 80000 0 0 Textual Information(3)
26 FEDERAL AGRO INDUSTRIES PRIVATE LIMITED HMA FOOD EXPORT PRIVATE LIMITED FELLOW SUBSIDIARY Purchase of goods or services APPROVED 10000 17050000 20000 Textual Information(4)
27 FEDERAL AGRO INDUSTRIES PRIVATE LIMITED LAAL AGRO FOOD PRIVATE LIMITED FELLOW SUBSIDIARY Any other transaction Loan Paid Back APPROVED 160000 160000 0
28 FEDERAL AGRO INDUSTRIES PRIVATE LIMITED INDUS FARMERS FOOD CO. LLP FELLOW SUBSIDIARY Any other transaction Loan Paid Back APPROVED 230000 230000 0
29 UNITED FARM PRODUCT PRIVATE LIMITED RELIABLE AGRO FOODS FIRM IN WHICH DIRECTOR OR RELATIVE IS A PARTNER Purchase of fixed assets APPROVED 360000 360000 0 Textual Information(5)
30 UNITED FARM PRODUCT PRIVATE LIMITED RELIABLE AGRO FOODS FIRM IN WHICH DIRECTOR OR RELATIVE IS A PARTNER Purchase of goods or services APPROVED 140000 0 0 Textual Information(6)
31 UNITED FARM PRODUCT PRIVATE LIMITED RELIABLE AGRO FOODS FIRM IN WHICH DIRECTOR OR RELATIVE IS A PARTNER Sale of goods or services APPROVED 10000 0 0 Textual Information(7)
32 UNITED FARM PRODUCT PRIVATE LIMITED HMA FOOD EXPORT PRIVATE LIMITED FELLOW SUBSIDIARY Sale of goods or services APPROVED 130000 2260000 40000 Textual Information(8)
33 UNITED FARM PRODUCT PRIVATE LIMITED HMA FOOD EXPORT PRIVATE LIMITED FELLOW SUBSIDIARY Purchase of goods or services APPROVED 40000 0 0 Textual Information(9)
34 UNITED FARM PRODUCT PRIVATE LIMITED FNS AGRO FOODS LIMITED FELLOW SUBSIDIARY Any other transaction Trade Payables APPROVED 550000 550000 0
35 UNITED FARM PRODUCT PRIVATE LIMITED LAAL AGRO FOOD PRIVATE LIMITED FELLOW SUBSIDIARY Purchase of goods or services APPROVED 1770000 1770000 0
36 RELIABLE AGRO FOODS HMA FOOD EXPORT PRIVATE LIMITED WHOLLYOWNED SUBSIDIARY Purchase of goods or services APPROVED 170000 590000 0
37 RELIABLE AGRO FOODS LAAL AGRO FOOD PRIVATE LIMITED WHOLLYOWNED SUBSIDIARY Purchase of fixed assets APPROVED 1070000 1070000 0 Textual Information(10)
38 HMA FOOD EXPORT PRIVATE LIMITED FNS AGRO FOODS LIMITED WHOLLYOWNED SUBSIDIARY Any other transaction OTHER PAYABLES APPROVED 1070000 1070000 0 Textual Information(11)
39 HMA FOOD EXPORT PRIVATE LIMITED SWASTIK BONE AND GELATINES PRIVATE LIMITED WHOLLYOWNED SUBSIDIARY Any other transaction Sale of Consumables APPROVED 280000 280000 0
40 HMA FOOD EXPORT PRIVATE LIMITED LAAL AGRO FOOD PRIVATE LIMITED WHOLLYOWNED SUBSIDIARY Any other transaction Other Payables(Repair and Maintenance) APPROVED 440000 440000 0
41 FNS AGRO FOODS LIMITED SWASTIK BONE AND GELATINES PRIVATE LIMITED WHOLLYOWNED SUBSIDIARY Any other transaction Other Receivables APPROVED 150000 150000 0
42 FNS AGRO FOODS LIMITED LAAL AGRO FOOD PRIVATE LIMITED WHOLLYOWNED SUBSIDIARY Any other transaction Other Receivables APPROVED 860000 860000 0
43 SWASTIK BONE AND GELATINES PRIVATE LIMITED LAAL AGRO FOOD PRIVATE LIMITED WHOLLYOWNED SUBSIDIARY Any other transaction Other Payables APPROVED 250000 250000 0
44 FEDERAL AGRO INDUSTRIES PRIVATE LIMITED FNS AGRO FOODS LIMITED WHOLLYOWNED SUBSIDIARY Any other transaction Other Payables APPROVED 250000 250000 0
45 UNITED FARM PRODUCT PRIVATE LIMITED GULZAR AHMAD PROMOTER Loan APPROVED 120000 1290000 1410000
46 FNS AGRO FOODS LIMITED UNITED FARM PRODUCT PRIVATE LIMITED FELLOW SUBSIDIARY Advance APPROVED 550000 550000 0 Textual Information(12)
47 RELIABLE AGRO FOODS FEDERAL AGRO INDUSTRIES PRIVATE LIMITED FELLOW SUBSIDIARY Any other transaction Creditors Repaid Back APPROVED 20000 20000 0
48 RELIABLE AGRO FOODS FNS AGRO FOODS LIMITED FELLOW SUBSIDIARY Any other transaction Creditors Repaid Back APPROVED 90000 90000 0
49 RELIABLE AGRO FOODS WAJID AHMED PARTNER Any other transaction OTHER PAYABLES APPROVED 40000 40000 0
50 HMA NATURAL FOODS PRIVATE LIMITED MOHAMMAD KAMIL QURESHI DIRECTOR Loan APPROVED 0 200000 200000 Textual Information(13)
51 JFF EXPORTS PRIVATE LIMITED MOHAMMD MEHMOOD QURESHI RELATIVE OF DIRECTOR Advance APPROVED 10000 10000 0 Textual Information(14)
52 JFF EXPORTS PRIVATE LIMITED MOHAMMAD ASHRAF QURESHI RELATIVE OF DIRECTOR Loan APPROVED 0 850000 850000
53 FNS AGRO FOODS LIMITED MOHAMMAD MEHMOOD QURESHI PROMOTER GROUP Loan APPROVED 70000 70000 0 Textual Information(15)
54 SWASTIK BONE AND GELATINES PRIVATE LIMITED MOHAMMAD ASHRAF QURESHI RELATIVE OF DIRECTOR Loan APPROVED 0 60000 60000
55 SWASTIK BONE AND GELATINES PRIVATE LIMITED WAJID AHMED RELATIVE OF DIRECTOR Loan APPROVED 0 950000 950000
56 INDUS FARMERS FOOD CO. LLP GULZEB AHMED RELATIVE OF PARTNER Loan APPROVED 0 250000 250000
57 INDUS FARMERS FOOD CO. LLP WAJID AHMED RELATIVE OF PARTNER Loan APPROVED 0 11550000 11550000
58 FEDERAL AGRO INDUSTRIES PRIVATE LIMITED HMA AGRO INDUSTRIES LIMITED FELLOW SUBSIDIARY Purchase of goods or services APPROVED 3760000 0 0
59 FEDERAL AGRO INDUSTRIES PRIVATE LIMITED DARLING PETS PRIVATE LIMITED RELATIVE OF PROMOTERS Sale of goods or services APPROVED 3350000 2440000 5150000
60 HMA FOOD EXPORT PRIVATE LIMITED GULZAR AHMAD RELATIVE OF PROMOTERS Any other transaction RENT PAID APPROVED 20000 130000 10000
61 HMA FOOD EXPORT PRIVATE LIMITED MOHAMMAD KAMIL QURESHI RELATIVE OF PROMOTERS Any other transaction RENT PAID APPROVED 20000 130000 10000
62 HMA FOOD EXPORT PRIVATE LIMITED ZULFIQAR AHMAD QURESHI RELATIVE OF PROMOTERS Any other transaction RENT PAID APPROVED 20000 130000 10000
63 HMA FOOD EXPORT PRIVATE LIMITED MOHAMMD MEHMOOD QURESHI RELATIVE OF PROMOTERS Any other transaction RENT PAID APPROVED 20000 270000 10000
64 HMA FOOD EXPORT PRIVATE LIMITED PARVEZ ALAM RELATIVE OF PROMOTERS Any other transaction RENT PAID APPROVED 20000 460000 10000
65 HMA FOOD EXPORT PRIVATE LIMITED WAJID AHMED RELATIVE OF PROMOTERS Any other transaction RENT PAID APPROVED 50000 310000 30000
66 UNITED FARM PRODUCT PRIVATE LIMITED DARLING PETS PRIVATE LIMITED GROUP COMPANY Sale of goods or services APPROVED 8120000 23440000 21740000
67 UNITED FARM PRODUCT PRIVATE LIMITED SWASTIK BONE AND GELATINES PRIVATE LIMITED FELLOW SUBSIDIARY Any other transaction OTHER RECEIVABLES APPROVED 90000 90000 0 Textual Information(16)
68 SWASTIK BONE AND GELATINES PRIVATE LIMITED HMA LEATHER EXPORT PRIVATE LIMITED GROUP COMPANY Any other transaction OTHER PAYABLES APPROVED 80000 80000 0 Textual Information(17)
69 SWASTIK BONE AND GELATINES PRIVATE LIMITED DARLING PETS PRIVATE LIMITED GROUP COMPANY Any other transaction RENT RECEIVED APPROVED 2400000 0 0
70 SWASTIK BONE AND GELATINES PRIVATE LIMITED DARLING PETS PRIVATE LIMITED GROUP COMPANY Advance APPROVED 6400000 8090000 1700000
71 LAAL AGRO FOOD PRIVATE LIMITED HMA LEATHER EXPORT PRIVATE LIMITED GROUP COMPANY Sale of fixed assets APPROVED 80000 520000 0
72 HMA AGRO INDUSTRIES LIMITED DARLING PETS PRIVATE LIMITED GROUP COMPANY Sale of goods or services APPROVED 13950000 34980000 31840000
Total value of transaction during the reporting period 17335660000



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Textual Information(1) HMA Agro Industries Ltd. Has given advance against purchase of goods from United Farm Product Pvt. Ltd.
Textual Information(2) Purchase is recorded excluding GST
Textual Information(3) Sale of Consumables
Textual Information(4) Actual value of transaction during the reporting period is Rs. 1670 but due to rounding of the figure come out as 0.00 which was not acceptable in this XBRL utility so we had to mention the transaction value as 0.01
Textual Information(5) Payment of Fixed Assets done
Textual Information(6) Purchase of Consumables
Textual Information(7) Sale of Consumables
Textual Information(8) Sale of Consumables
Textual Information(9) Purchase of Consumables
Textual Information(10) Payment Done for Fixed Assets
Textual Information(11) Payment Done for Other Payables
Textual Information(12) Advance Repaid Back
Textual Information(13) Continuance of Loan Given by Director
Textual Information(14) Advance Received Back
Textual Information(15) Payment Done To Related Party
Textual Information(16) Advance Received
Textual Information(17) Amount Paid Back