Integrated Filing — IndAS



General information about company
Scrip Code 527001
NSE Symbol ASHAPURMIN
MSEI Symbol NA
ISIN INE569C01020
Name of company ASHAPURA MINECHEM 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 30-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 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 Minerals & its Derivative products
Start date and time of board meeting 30-May-2025   16:00:00
End date and time of board meeting 30-May-2025   19:15:00
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 5552435000 27389341000
Other income 560914000 748893000
Total income 6113349000 28138234000
2 Expenses
(a) Cost of materials consumed 2106404000 5828606000
(b) Purchases of stock-in-trade 368123000 1202159000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1780842000 -1551057000
(d) Employee benefit expense 448224000 1591534000
(e) Finance costs 296488000 889231000
(f) Depreciation, depletion and amortisation expense 293781000 779844000
(f) Other Expenses
1 Selling & Distrubution expenses 2483861000 13099824000
2 Other expenses 1082221000 3518370000
Total other expenses 3566082000 16618194000
Total expenses 5298260000 25358511000
3 Total profit before exceptional items and tax 815089000 2779723000
4 Exceptional items 0 0
5 Total profit before tax 815089000 2779723000
6 Tax expense
7 Current tax 81586000 275029000
8 Deferred tax -23822000 -121073000
9 Total tax expenses 57764000 153956000
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 757325000 2625767000
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 28149000 264962000
16 Total profit (loss) for period 785474000 2890729000
17 Other comprehensive income net of taxes -113203000 -129063000
18 Total Comprehensive Income for the period 672271000 2761666000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 864919000 2958126000
Total profit or loss, attributable to non-controlling interests -79444000 -67397000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 751717000 2829062000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -79444000 -67398000
21 Details of equity share capital
Paid-up equity share capital 191052000 191052000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 12229155000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 9.08 31.46
Diluted earnings (loss) per share from continuing operations 9.08 31.46
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 9.08 31.46
Diluted earnings (loss) per share from continuing and discontinued operations 9.08 31.46
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
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 11822847000
Capital work-in-progress 554746000
Investment property 21030000
Goodwill 474394000
Other intangible assets 1172722000
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 3445014000
Trade receivables, non-current 0
Loans, non-current 3785000
Other non-current financial assets 375754000
Total non-current financial assets 3824553000
Deferred tax assets (net) 405172000
Other non-current assets 25018000
Total non-current assets 18300482000
2 Current assets
Inventories 6543302000
Current financial asset
Current investments 0
Trade receivables, current 5474547000
Cash and cash equivalents 1093466000
Bank balance other than cash and cash equivalents 121595000
Loans, current 3259000
Other current financial assets 1717042000
Total current financial assets 8409909000
Current tax assets (net) 1032945000
Other current assets 5018872000
Total current assets 21005028000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 39305510000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 191052000
Other equity 12229155000
Total equity attributable to owners of parent 12420207000
Non controlling interest -195138000
Total equity 12225069000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 8578403000
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 1286556000
Total non-current financial liabilities 9864959000
Provisions, non-current 139355000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 10004314000
Current liabilities
Current financial liabilities
Borrowings, current 3050656000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 62527000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 6097705000
Total Trade payable 6160232000
Other current financial liabilities 2488329000
Total current financial liabilities 11699217000
Other current liabilities 4304716000
Provisions, current 152145000
Current tax liabilities (Net) 920049000
Deferred government grants, Current 0
Total current liabilities 17076127000
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 27080441000
Total equity and liabilites 39305510000
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)
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 (i) Remeasurements of defined benefit plans (net of taxes) -1024000 -16098000
Total Amount of items that will not be reclassified to profit and loss -1024000 -16098000
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
1 (i) Exchange differences on foreign currency translation -112179000 -112965000
Total Amount of items that will be reclassified to profit and loss -112179000 -112965000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -113203000 -129063000



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 2779723000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -1339483000
Adjustments for decrease (increase) in trade receivables, current -1664482000
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 203822000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 504458000
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 711944000
Adjustments for depreciation and amortisation expense 779844000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -432463000
Adjustments for provisions, current 22912000
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 -112965000
Adjustments for dividend income 277000
Adjustments for interest income -842417000
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 -11050000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -792000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -496115000
Net cash flows from (used in) operations 2283608000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 399601000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1884007000
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 40429000
Purchase of property, plant and equipment 4007359000
Proceeds from sales of investment property 11050000
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 277000
Interest received 40557000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -3915046000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 67398000
Proceeds from issuing shares 290670000
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 1783401000
Repayments of borrowings 0
Payments of lease liabilities -9896000
Dividends paid 3000
Interest paid 238277000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 1778289000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -252750000
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 -252750000
Cash and cash equivalents cash flow statement at beginning of period 1346215000
Cash and cash equivalents cash flow statement at end of period 1093465000





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 PARK AND COMPANY Yes 31-May-2025