Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol AIROLAM
MSEI Symbol NA
ISIN INE801L01010
Name of company AIRO LAM 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 24-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 Multi segment
Description of single segment
Start date and time of board meeting 29-May-2025   16:00:00
End date and time of board meeting 29-May-2025   17:45:00
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 561675000 2142271000
Other income 8106000 25340000
Total income 569781000 2167611000
2 Expenses
(a) Cost of materials consumed 383277000 1461012000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -61251000 -78637000
(d) Employee benefit expense 37068000 142190000
(e) Finance costs 22361000 72316000
(f) Depreciation, depletion and amortisation expense 11702000 46216000
(f) Other Expenses
1 Other Expenses 142734000 482055000
Total other expenses 142734000 482055000
Total expenses 535891000 2125152000
3 Total profit before exceptional items and tax 33890000 42459000
4 Exceptional items 0 0
5 Total profit before tax 33890000 42459000
6 Tax expense
7 Current tax -1881000 10214000
8 Deferred tax 7963000 5214000
9 Total tax expenses 6082000 15428000
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 27808000 27031000
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 27808000 27031000
17 Other comprehensive income net of taxes -2127000 1249000
18 Total Comprehensive Income for the period 25681000 28280000
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 150020000 150020000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 583080000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.85 1.8
Diluted earnings (loss) per share from continuing operations 1.85 1.8
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 1.85 1.8
Diluted earnings (loss) per share from continuing and discontinued operations 1.85 1.8
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 576598000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 40000
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 4863000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 15768000
Total non-current financial assets 20631000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 597269000
2 Current assets
Inventories 849402000
Current financial asset
Current investments 0
Trade receivables, current 583901000
Cash and cash equivalents 3175000
Bank balance other than cash and cash equivalents 18646000
Loans, current 2847000
Other current financial assets 3310000
Total current financial assets 611879000
Current tax assets (net) 5087000
Other current assets 101113000
Total current assets 1567481000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2164750000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 150020000
Other equity 583080000
Total equity attributable to owners of parent 733100000
Non controlling interest -9044000
Total equity 724056000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 200344000
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 20708000
Total non-current financial liabilities 221052000
Provisions, non-current 14659000
Deferred tax liabilities (net) 40929000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 276640000
Current liabilities
Current financial liabilities
Borrowings, current 694637000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 187875000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 157765000
Total Trade payable 345640000
Other current financial liabilities 71668000
Total current financial liabilities 1111945000
Other current liabilities 26968000
Provisions, current 25141000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 1164054000
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 1440694000
Total equity and liabilites 2164750000
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)
1 Laminates & Allied Products 661613000 2627350000
2 Plywood & Allied Products 69282000 286773000
Total Segment Revenue 730895000 2914123000
Less: Inter segment revenue 0 0
Revenue from operations 730895000 2914123000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Laminates & Allied Products 51555000 162664000
2 Plywood & Allied Products 362000 -45629000
Total Profit before tax 51917000 117035000
i. Finance cost 17885000 17885000
ii. Other Unallocable Expenditure net off Unallocable income 140000 140000
Profit before tax 33892000 42459000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Laminates & Allied Products 1894107000 1894107000
2 Plywood & Allied Products 251958000 251958000
Total Segment Asset 2146065000 2146065000
Un-allocable Assets 0 0
Net Segment Asset 2146065000 2146065000
4 Segment Liabilities
Segment Liabilities
1 Laminates & Allied Products 1288700000 1288700000
2 Plywood & Allied Products 151994000 151994000
Total Segment Liabilities 1440694000 1440694000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1440694000 1440694000
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 3165000 -1450000
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 -1038000 201000
5 Total Other comprehensive income -2127000 1249000



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 42459000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 72316000
Adjustments for decrease (increase) in inventories -91156000
Adjustments for decrease (increase) in trade receivables, current -58514000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 9091000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 3828000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 89367000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 9853000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 46216000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 5231000
Adjustments for provisions, non-current 12390000
Adjustments for other financial liabilities, current 12459000
Adjustments for other financial liabilities, non-current 5630000
Adjustments for unrealised foreign exchange losses gains 0
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) -2929000
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) 113782000
Net cash flows from (used in) operations 156241000
Dividends received 0
Interest paid 14956000
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -2462000
Net cash flows from (used in) operating activities 138823000
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 176784000
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 -11227000
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -9655000
Net cash flows from (used in) investing activities -175212000
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 107993000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 72316000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 600000
Net cash flows from (used in) financing activities 36277000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -112000
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 -112000
Cash and cash equivalents cash flow statement at beginning of period 0
Cash and cash equivalents cash flow statement at end of period -112000





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 No
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 Piyush J Shah & Co Yes 28-Feb-2027