Integrated Filing — IndAS



General information about company
Scrip Code 532888
NSE Symbol ASIANTILES
MSEI Symbol NOTLISTED
ISIN INE022I01019
Name of company Asian Granito India 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 22-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 29-May-2025   11:30:00
End date and time of board meeting 29-May-2025   15:20:00
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-Oct-2024 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 4716223000 15585212000
Other income 68756000 91813000
Total income 4784979000 15677025000
2 Expenses
(a) Cost of materials consumed 697743000 2707035000
(b) Purchases of stock-in-trade 2193972000 6972351000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 97481000 -151353000
(d) Employee benefit expense 394256000 1494012000
(e) Finance costs 80930000 263866000
(f) Depreciation, depletion and amortisation expense 123797000 506914000
(f) Other Expenses
1 Power & Fuel Expense 533300000 2018272000
2 Other Expenses 507542000 1787709000
Total other expenses 1040842000 3805981000
Total expenses 4629021000 15598806000
3 Total profit before exceptional items and tax 155958000 78219000
4 Exceptional items 0 0
5 Total profit before tax 155958000 78219000
6 Tax expense
7 Current tax 7722000 56327000
8 Deferred tax -15938000 -184177000
9 Total tax expenses -8216000 -127850000
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 164174000 206069000
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 91000 -527000
16 Total profit (loss) for period 164265000 205542000
17 Other comprehensive income net of taxes -662000 -3112000
18 Total Comprehensive Income for the period 163603000 202430000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 189302000 275405000
Total profit or loss, attributable to non-controlling interests -25037000 -69863000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 188520000 272000000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -24917000 -69570000
21 Details of equity share capital
Paid-up equity share capital 1470453000 1470453000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 12207978000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.29 2.03
Diluted earnings (loss) per share from continuing operations 1.29 2.03
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 1.29 2.03
Diluted earnings (loss) per share from continuing and discontinued operations 1.29 2.03
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 7354652000
Capital work-in-progress 364330000
Investment property 5076000
Goodwill 33167000
Other intangible assets 96875000
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 29847000
Trade receivables, non-current 0
Loans, non-current 3557000
Other non-current financial assets 72910000
Total non-current financial assets 106314000
Deferred tax assets (net) 103929000
Other non-current assets 1494237000
Total non-current assets 9558580000
2 Current assets
Inventories 2831664000
Current financial asset
Current investments 3809000
Trade receivables, current 5068925000
Cash and cash equivalents 243469000
Bank balance other than cash and cash equivalents 369165000
Loans, current 174667000
Other current financial assets 761908000
Total current financial assets 6621943000
Current tax assets (net) 44710000
Other current assets 1921172000
Total current assets 11419489000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 20978069000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1470453000
Other equity 12207978000
Total equity attributable to owners of parent 13678431000
Non controlling interest 93245000
Total equity 13771676000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 765776000
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 89678000
Total non-current financial liabilities 855454000
Provisions, non-current 16312000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 871766000
Current liabilities
Current financial liabilities
Borrowings, current 1839453000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 151064000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3374942000
Total Trade payable 3526006000
Other current financial liabilities 387045000
Total current financial liabilities 5752504000
Other current liabilities 507472000
Provisions, current 74651000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 6334627000
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 7206393000
Total equity and liabilites 20978069000
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-Oct-2024 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 Tiles & Others 4193437000 13648624000
2 Marble & Quartz 522786000 1936588000
Total Segment Revenue 4716223000 15585212000
Less: Inter segment revenue 0 0
Revenue from operations 4716223000 15585212000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Tiles & Others 91310000 24254000
2 Marble & Quartz 76823000 226018000
Total Profit before tax 168133000 250272000
i. Finance cost 80930000 80930000
ii. Other Unallocable Expenditure net off Unallocable income -68756000 -68756000
Profit before tax 155959000 78219000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Tiles & Others 17623271000 17623271000
2 Marble & Quartz 2989203000 2989203000
Total Segment Asset 20612474000 20612474000
Un-allocable Assets 365595000 365595000
Net Segment Asset 20978069000 20978069000
4 Segment Liabilities
Segment Liabilities
1 Tiles & Others 6454122000 6454122000
2 Marble & Quartz 752271000 752271000
Total Segment Liabilities 7206393000 7206393000
Un-allocable Liabilities 0 0
Net Segment Liabilities 7206393000 7206393000
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-Oct-2024 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 Remeasurements of defined benefit plans 3239000 -1001000
Total Amount of items that will not be reclassified to profit and loss 3239000 -1001000
2 Income tax relating to items that will not be reclassified to profit or loss 706000 -506000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of financial statements of foreign subsidiaries -3195000 -2617000
Total Amount of items that will be reclassified to profit and loss -3195000 -2617000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -662000 -3112000



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 78219000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -160385000
Adjustments for decrease (increase) in trade receivables, current -1030637000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 611391000
Adjustments for decrease (increase) in other non-current assets 21529000
Adjustments for other financial assets, non-current -27387000
Adjustments for other financial assets, current -10872000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 773070000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -187919000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 506914000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -18680000
Adjustments for provisions, non-current -1202000
Adjustments for other financial liabilities, current 75202000
Adjustments for other financial liabilities, non-current 1896000
Adjustments for unrealised foreign exchange losses gains 14138000
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) 0
Other adjustments for non-cash items 3177000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 570235000
Net cash flows from (used in) operations 648454000
Dividends received 0
Interest paid -263866000
Interest received -41605000
Income taxes paid (refund) 56491000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 814224000
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 12500000
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 55665000
Purchase of property, plant and equipment 1788589000
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 41605000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 85674000
Net cash flows from (used in) investing activities -1618145000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 36487000
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 203000000
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 694229000
Repayments of borrowings 447017000
Payments of lease liabilities 43699000
Dividends paid 0
Interest paid 251155000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 530084000
Net cash flows from (used in) financing activities 721929000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -81992000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -2617000
Net increase (decrease) in cash and cash equivalents -84609000
Cash and cash equivalents cash flow statement at beginning of period 331887000
Cash and cash equivalents cash flow statement at end of period 247278000





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 R R S & Associates Yes 31-May-2025