Integrated Filing — IndAS



General information about company
Scrip Code 543254
NSE Symbol AWHCL
MSEI Symbol NOTLISTED
ISIN INE01BK01022
Name of company Antony Waste Handling Cell 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 14-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 Single segment
Description of single segment Integrated waste management services
Start date and time of board meeting 29-May-2025   14:00:00
End date and time of board meeting 29-May-2025   16:50:00
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 2426616000 9336102000
Other income 68919000 251827000
Total income 2495535000 9587929000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 787458000 2909308000
(e) Finance costs 152179000 557574000
(f) Depreciation, depletion and amortisation expense 181560000 699607000
(f) Other Expenses
1 Impairment loss on financial assets 31533000 114690000
2 Other Expenses 1072161000 4103604000
3 Project expenses 25289000 257895000
Total other expenses 1128983000 4476189000
Total expenses 2250180000 8642678000
3 Total profit before exceptional items and tax 245355000 945251000
4 Exceptional items 238864000 238864000
5 Total profit before tax 484219000 1184115000
6 Tax expense
7 Current tax 60906000 260943000
8 Deferred tax -36628000 -83198000
9 Total tax expenses 24278000 177745000
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 459941000 1006370000
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 459941000 1006370000
17 Other comprehensive income net of taxes 6363000 499000
18 Total Comprehensive Income for the period 466304000 1006869000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 400030000 853591000
Total profit or loss, attributable to non-controlling interests 59911000 152779000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 6359000 566000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 4000 -67000
21 Details of equity share capital
Paid-up equity share capital 141825000 141825000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 6450401000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 14.1 30.1
Diluted earnings (loss) per share from continuing operations 14.1 30.08
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 14.1 30.1
Diluted earnings (loss) per share from continuing and discontinued operations 14.1 30.08
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 3880565000
Capital work-in-progress 380639000
Investment property 0
Goodwill 0
Other intangible assets 3027541000
Intangible assets under development 177012000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 500000
Trade receivables, non-current 684491000
Loans, non-current 0
Other non-current financial assets 2583456000
Total non-current financial assets 3268447000
Deferred tax assets (net) 650794000
Other non-current assets 657055000
Total non-current assets 12042053000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 2653728000
Cash and cash equivalents 1239609000
Bank balance other than cash and cash equivalents 83385000
Loans, current 0
Other current financial assets 394998000
Total current financial assets 4371720000
Current tax assets (net) 0
Other current assets 125738000
Total current assets 4497458000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 16539511000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 141825000
Other equity 6450401000
Total equity attributable to owners of parent 6592226000
Non controlling interest 1600024000
Total equity 8192250000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3312557000
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 290196000
Total non-current financial liabilities 3602753000
Provisions, non-current 926706000
Deferred tax liabilities (net) 130579000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 4660038000
Current liabilities
Current financial liabilities
Borrowings, current 1417768000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 424115000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 642490000
Total Trade payable 1066605000
Other current financial liabilities 644049000
Total current financial liabilities 3128422000
Other current liabilities 123396000
Provisions, current 353592000
Current tax liabilities (Net) 81813000
Deferred government grants, Current 0
Total current liabilities 3687223000
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 8347261000
Total equity and liabilites 16539511000
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)
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-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 Remeasurement of defined benefit plan - gain / (loss) 8505000 655000
Total Amount of items that will not be reclassified to profit and loss 8505000 655000
2 Income tax relating to items that will not be reclassified to profit or loss 2142000 156000
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
5 Total Other comprehensive income 6363000 499000



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 1184115000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 431125000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -362259000
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 0
Adjustments for other financial assets, non-current -14530000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 135537000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 699607000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 114690000
Adjustments for provisions, current 117329000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
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 226134000
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) 108881000
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) 1004246000
Net cash flows from (used in) operations 2188361000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 319376000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1868985000
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 12583000
Other cash payments to acquire equity or debt instruments of other entities 13000000
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 10272000
Purchase of property, plant and equipment 2023828000
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 450000000
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 6735000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 65045000
Net cash flows from (used in) investing activities -1492193000
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 1214000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 1809680000
Repayments of borrowings 1264430000
Payments of lease liabilities 1165000
Dividends paid 0
Interest paid 430259000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 115040000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 491832000
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 491832000
Cash and cash equivalents cash flow statement at beginning of period 709021000
Cash and cash equivalents cash flow statement at end of period 1200853000





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 Walker Chandiok & Co LLP Yes 31-May-2025