Integrated Filing — IndAS



General information about company
Scrip Code 532828
NSE Symbol AMDIND
MSEI Symbol NOTLISTED
ISIN INE005I01014
Name of company AMD 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 26-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 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 MANUFACTURING
Start date and time of board meeting 29-May-2025   04:30:00
End date and time of board meeting 29-May-2025   06:30:00
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 Not applicable
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 2024-05-23
Indicate Company website link for updated RPT policy of the Company https://www.amdindustries.com/
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
THERE HAS BEEN NO SUCH DEFAULTS



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 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 821857000 2764647000
Other income 7851000 20092000
Total income 829708000 2784739000
2 Expenses
(a) Cost of materials consumed 573878000 1717325000
(b) Purchases of stock-in-trade 2295000 12488000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -50821000 60583000
(d) Employee benefit expense 65994000 224622000
(e) Finance costs 26930000 96326000
(f) Depreciation, depletion and amortisation expense 44693000 159403000
(f) Other Expenses
1 OTHER EXPENSES 165671000 501211000
Total other expenses 165671000 501211000
Total expenses 828640000 2771958000
3 Total profit before exceptional items and tax 1068000 12781000
4 Exceptional items 0 0
5 Total profit before tax 1068000 12781000
6 Tax expense
7 Current tax 3699000 11517000
8 Deferred tax -3059000 -8727000
9 Total tax expenses 640000 2790000
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 428000 9991000
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 428000 9991000
17 Other comprehensive income net of taxes -168000 140000
18 Total Comprehensive Income for the period 260000 10131000
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 191667000 191667000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 1379680000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.02 0.52
Diluted earnings (loss) per share from continuing operations 0.02 0.52
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 0.02 0.52
Diluted earnings (loss) per share from continuing and discontinued operations 0.02 0.52
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 994899000
Capital work-in-progress 0
Investment property 22802000
Goodwill 0
Other intangible assets 974000
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 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 162283000
Total non-current financial assets 162283000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 1180958000
2 Current assets
Inventories 885523000
Current financial asset
Current investments 0
Trade receivables, current 774904000
Cash and cash equivalents 247000
Bank balance other than cash and cash equivalents 87139000
Loans, current 2063000
Other current financial assets 72668000
Total current financial assets 937021000
Current tax assets (net) 591000
Other current assets 213126000
Total current assets 2036261000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3217219000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 191667000
Other equity 1379680000
Total equity attributable to owners of parent 1571347000
Non controlling interest
Total equity 1571347000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 201193000
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 38006000
Total non-current financial liabilities 239199000
Provisions, non-current 13070000
Deferred tax liabilities (net) 13261000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 265530000
Current liabilities
Current financial liabilities
Borrowings, current 574868000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 14166000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 712982000
Total Trade payable 727148000
Other current financial liabilities 38441000
Total current financial liabilities 1340457000
Other current liabilities 16457000
Provisions, current 14516000
Current tax liabilities (Net) 8912000
Deferred government grants, Current 0
Total current liabilities 1380342000
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 1645872000
Total equity and liabilites 3217219000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) Other non current assets 1335.25 has been included in other non current financial assets as there is separte head for it.



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 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 Audited 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 item that will not be reclassified to profit or loss -225000 187000
Total Amount of items that will not be reclassified to profit and loss -225000 187000
2 Income tax relating to items that will not be reclassified to profit or loss -57000 47000
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 -168000 140000



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 12781000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 96326000
Adjustments for decrease (increase) in inventories -30166000
Adjustments for decrease (increase) in trade receivables, current 115196000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -175488000
Adjustments for decrease (increase) in other non-current assets 29181000
Adjustments for other financial assets, non-current 3619000
Adjustments for other financial assets, current 2843000
Adjustments for other bank balances 5274000
Adjustments for increase (decrease) in trade payables, current 180629000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 6845000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 159403000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 1395000
Adjustments for provisions, non-current 1484000
Adjustments for other financial liabilities, current 1106000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -381000
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) -2200000
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) 395066000
Net cash flows from (used in) operations 407847000
Dividends received 0
Interest paid 0
Interest received -5461000
Income taxes paid (refund) -476000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 402862000
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 126195000
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 5461000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -120734000
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 116000000
Repayments of borrowings 322923000
Payments of lease liabilities 15480000
Dividends paid 0
Interest paid 89969000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -312372000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -30244000
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 -30244000
Cash and cash equivalents cash flow statement at beginning of period 30491000
Cash and cash equivalents cash flow statement at end of period 247000





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 AMD Industries Limitedn Adit Gupta Director Remuneration APPROVED 9704000 400000 625000
2 AMD Industries Limitedn Ashok Gupta Director Remuneration APPROVED 10050000 625000 550000
3 AMD Industries Limited Prabir Kumar Mukopadhyay Key Management Personnel Any other transaction salary APPROVED 822000 111000 123000
4 AMD Industries Limited Radha Shakti Garg Key Management Personnel Any other transaction salary APPROVED 625000 79000 89000
5 AMD Industries Limited Mamta Gupta Directors Relative Any other transaction salary APPROVED 790000 107000 107000
6 AMD Industries Limited Vidhi Bajoria Directors Relative Any other transaction salary APPROVED 790000 107000 107000
7 AMD Industries Limited Atul Gupta Director Any other transaction sitting fees APPROVED 62000 0 0
8 AMD Industries Limited Kamal Kumar Director Any other transaction sitting fees APPROVED 62000 0 0
9 AMD Industries Limited Shubha Singh Director Any other transaction sitting fees APPROVED 62000 0 0
10 AMD Industries Limited Tilak Raj Director Any other transaction sitting fees APPROVED 62000 0 0
11 AMD Industries Limited Ashok Sons (HUF) Director's HUF Any other transaction rent APPROVED 1198000 0 0
12 AMD Industries Limited Adit Gupta Director Any other transaction rent APPROVED 5936000 0 0
13 AMD Industries Limited Chitra Gupta Directors Relative Any other transaction rent APPROVED 3554000 0 0
14 AMD Industries Limited Sonali Mukhopadhyay Relative of Key Management Personnel Any other transaction Legal & Profession Expenses APPROVED 360000 52000 56000
15 AMD Industries Limited Ashok Gupta Director Interest paid APPROVED 2935000 0 0
16 AMD Industries Limited Adit Gupta Director Interest paid APPROVED 482000 0 0
17 AMD Industries Limited Pink Dreams Studio Enterprises in which directors are interested Any other transaction purchase of gift APPROVED 350000 0 0
18 AMD Industries Limited Hindustan Autoplast (P) Limited Enterprises in which directors are interested Any other transaction reimbursement of expenses APPROVED 67000 0 0
19 AMD Industries Limited Hindustan Autoplast (P) Limited Enterprises in which directors are interested Any other transaction rent received APPROVED 1920000 0 0
20 AMD Industries Limited Ashok Gupta Director Any other transaction unsecured loan recieved APPROVED 6000000 0 0
21 AMD Industries Limited Adit Gupta Director Any other transaction unsecured loan received APPROVED 0 0 0
22 AMD Industries Limited Ashok Gupta Director Any other transaction unsecured loan paid APPROVED 48569000 44664000 2095000
23 AMD Industries Limited Adit Gupta Director Any other transaction unsecured loan paid APPROVED 9066000 9852000 786000
24 AMD Industries Limited AMD Estates and Developers (P) Limited Enterprises in which directors are interested Any other transaction revenue from investment in real estate APPROVED 22200000 27279000 63160000
25 AMD Industries Limited AMD Estates and Developers (P) Limited Enterprises in which directors are interested Advance APPROVED 103883000 133064000 103883000
Total value of transaction during the reporting period 229549000