Integrated Filing — IndAS



General information about company
Scrip Code 519383
NSE Symbol ANIKINDS
MSEI Symbol NOTLISTED
ISIN INE087B01017
Name of company ANIK 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 30-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 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 Multi segment
Description of single segment
Start date and time of board meeting 30-May-2025   18:10:00
End date and time of board meeting 30-May-2025   18:45:00
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
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 2025-02-04
Indicate Company website link for updated RPT policy of the Company wwwanikgroupcomuploadinvestorsfileCTI1745563893
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
The said disclosure is not applicable to the Company as there is no defalut on loan



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 487434000 1163725000
Other income 283000 22231000
Total income 487717000 1185956000
2 Expenses
(a) Cost of materials consumed 0 3282000
(b) Purchases of stock-in-trade 467919000 1116567000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -17029000 -36063000
(d) Employee benefit expense 2795000 10508000
(e) Finance costs 1651000 5452000
(f) Depreciation, depletion and amortisation expense 1099000 5185000
(f) Other Expenses
1 Other Expenditure 22710000 36021000
Total other expenses 22710000 36021000
Total expenses 479145000 1140952000
3 Total profit before exceptional items and tax 8572000 45004000
4 Exceptional items 0 0
5 Total profit before tax 8572000 45004000
6 Tax expense
7 Current tax 4756000 12233000
8 Deferred tax -4118000 -6059000
9 Total tax expenses 638000 6174000
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 7934000 38830000
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 7934000 38830000
17 Other comprehensive income net of taxes 1319000 1369000
18 Total Comprehensive Income for the period 9253000 40199000
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 277535000 277535000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 2573802000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.29 1.4
Diluted earnings (loss) per share from continuing operations 0.29 1.4
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 0.29 1.4
Diluted earnings (loss) per share from continuing and discontinued operations 0.29 1.4
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notesttttt n1 The above financial results have been reviewed by the Audit Committee These results have been approved by the Board of Directors at their meeting held on 30th May 2025 Audit under Regulation 33 of SEBI Listing Obligations and Disclosure Requirements Regulations 2015 has been carried out by the statutory auditor of the Company The auditor have expressed an unqualified report on the above resultsttt n2 Previous period year figures have been regrouped recasted wherever necessary to make them comparable with current periodyear figuresttttt n3 These financial results have been prepared in accordance with Indian Accounting Standards IND AS as prescribed under section 133 of Companies Act 2013 read with Rules 3 of Indian Accounting Standards Rules 2015 and relevant amendment there underttttt n4 The above is an Extract of the detail format of standalone Quarter and yearly financial results filed with the Stock Exchange under Regulation 33 of SEBI Listing Obligations and Disclosure Requirements Regulations 2015 The full formats of the Standalone and Consolidated Quarterly financial results are available on companys website wwwanikgroupcom and also on the website of Stock Exchanges ie wwwnseindiacom and wwwbseindiacomttttt n5 As at 31032025 Company has one subsidiary company named Revera Milk and Foods Private Limited



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 120496000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 3000
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 1033035000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 12604000
Total non-current financial assets 1045639000
Deferred tax assets (net) 186714000
Other non-current assets 135312000
Total non-current assets 1488164000
2 Current assets
Inventories 99427000
Current financial asset
Current investments 0
Trade receivables, current 801012000
Cash and cash equivalents 11612000
Bank balance other than cash and cash equivalents 5682000
Loans, current 7179000
Other current financial assets 58850000
Total current financial assets 884335000
Current tax assets (net) 0
Other current assets 612927000
Total current assets 1596689000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3084853000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 277535000
Other equity 2573802000
Total equity attributable to owners of parent 2851337000
Non controlling interest
Total equity 2851337000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 0
Total non-current financial liabilities 0
Provisions, non-current 966000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 966000
Current liabilities
Current financial liabilities
Borrowings, current 38391000
Trade payables, 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 39972000
Total Trade payable 39972000
Other current financial liabilities 77061000
Total current financial liabilities 155424000
Other current liabilities 60670000
Provisions, current 259000
Current tax liabilities (Net) 16197000
Deferred government grants, Current 0
Total current liabilities 232550000
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 233516000
Total equity and liabilites 3084853000
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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Property development 47758000 85109000
2 Trading others 444634000 1086304000
3 Wind power 0 0
4 Unallocated Others -4676000 14543000
Total Segment Revenue 487716000 1185956000
Less: Inter segment revenue 0 0
Revenue from operations 487716000 1185956000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Property development 28650000 45488000
2 Trading others -1388000 16580000
3 Wind power -2621000 -4673000
4 Unallocated Others -14418000 -6938000
Total Profit before tax 10223000 50457000
i. Finance cost 1651000 1651000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 8572000 45005000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Property development 72507000 72507000
2 Trading others 864370000 864370000
3 Wind power 15904000 15904000
4 Unallocated Others 2132071000 2132071000
Total Segment Asset 3084852000 3084852000
Un-allocable Assets 0 0
Net Segment Asset 3084852000 3084852000
4 Segment Liabilities
Segment Liabilities
1 Property development 107499000 107499000
2 Trading others 72944000 72944000
3 Wind power 0 0
4 Unallocated Others 53073000 53073000
Total Segment Liabilities 233516000 233516000
Un-allocable Liabilities 0 0
Net Segment Liabilities 233516000 233516000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Note nPrevious periodyear figures have been regroupedrecasted wherever necessary to make them comparable with current period year figures



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 Amount of items that will not be reclassified to profit and loss 1822000 1897000
Total Amount of items that will not be reclassified to profit and loss 1822000 1897000
2 Income tax relating to items that will not be reclassified to profit or loss 503000 528000
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 1319000 1369000



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 45004000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 5452000
Adjustments for decrease (increase) in inventories -36063000
Adjustments for decrease (increase) in trade receivables, current -460913000
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 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -61884000
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 5185000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -7235000
Adjustments for provisions, current 0
Adjustments for provisions, non-current -4761000
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 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) 1897000
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) -558322000
Net cash flows from (used in) operations -513318000
Dividends received 0
Interest paid 0
Interest received -3109000
Income taxes paid (refund) 3583000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -520010000
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 16522000
Purchase of property, plant and equipment 0
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 58850000
Cash receipts from repayment of advances and loans made to other parties 603740000
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 3119000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -1066000
Net cash flows from (used in) investing activities 563465000
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 0
Repayments of borrowings 34987000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 5452000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -40439000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 3016000
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 3016000
Cash and cash equivalents cash flow statement at beginning of period 8596000
Cash and cash equivalents cash flow statement at end of period 11612000





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 Ms B Shroff and Co Chartered Accountant FRN 006514W Yes 30-Sep-2027


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 Anik Industries Limited Mahakosh Property Developers ENTITIES WITH JOINT CONTROL OR SIGNIFICANT INFLUENCE OVER ENTITY Interest received 22500000 NA 0 0 0
2 Anik Industries Limited Mahakosh Property Developers ENTITIES WITH JOINT CONTROL OR SIGNIFICANT INFLUENCE OVER ENTITY Advance 350000000 NA 172000000 225034000 53034000
3 Anik Industries Limited APL International Private Limited ENTITIES WITH JOINT CONTROL OR SIGNIFICANT INFLUENCE OVER ENTITY Any other transaction Rent Paid 225000 NA 198000 0 198000
4 Anik Industries Limited Revera Milk and Foods Private Limited SUBSIDIARY COMPANY Loan 500000000 NA 58850000 0 58850000 Loan 0.085 2 Years Unsecured Business Purpose
5 Anik Industries Limited Manish Shahra MANAGING DIRECTOR Remuneration As Approved by the Nomination and Remuneration Committee 0 0 0
6 Anik Industries Limited Ashok Kumar Trivedi WHOLE TIME DIRECTOR Remuneration As Approved by the Nomination and Remuneration Committee 0 0 0
7 Anik Industries Limited Shivam Asthana WHOLE TIME DIRECTOR Remuneration As Approved by the Nomination and Remuneration Committee 0 0 0
8 Anik Industries Limited Gautam Jain CHIEF FINANCIAL OFFICER Remuneration As Approved by the Nomination and Remuneration Committee 2238000 0 0
9 Anik Industries Limited Sourabh Vishnoi COMPANY SECRETARY Remuneration As Approved by the Nomination and Remuneration Committee 483000 0 0
10 Revera Milk and Foods Private Limited Shivam Asthana DIRECTOR Remuneration As Approved by the Nomination and Remuneration Committee 1175000 0 0
11 Revera Milk and Foods Private Limited Mahesh Kumar Sharma DIRECTOR Remuneration As Approved by the Nomination and Remuneration Committee 1520000 0 0
12 Revera Milk and Foods Private Limited Akhilesh Tiwari DIRECTOR Remuneration As Approved by the Nomination and Remuneration Committee 0 0 0
13 Revera Milk and Foods Private Limited Sonakshi Shahra DIRECTOR Remuneration As Approved by the Nomination and Remuneration Committee 0 0 0
14 Revera Milk and Foods Private Limited Sonakshi Shahra DIRECTOR Advance 100000 NA 8000 0 8000
15 Revera Milk and Foods Private Limited Anik Industries Limited HOLDING COMPANY Any other transaction Loans and advnaces received 500000000 NA 58850000 0 58850000
16 Revera Milk and Foods Private Limited Revera Developers LLP ENTITIES WITH JOINT CONTROL OR SIGNIFICANT INFLUENCE OVER ENTITY Any other transaction Rent Received 2000000 NA 1555000 1555000 0
Total value of transaction during the reporting period 296877000