Integrated Filing — IndAS



General information about company
Scrip Code 532811
NSE Symbol AHLUCONT
MSEI Symbol UNLISTED
ISIN INE758C01029
Name of company AHLUWALIA CONTRACTS (INDIA) 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 15-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 30-May-2025   16:00:00
End date and time of board meeting 30-May-2025   17:00:00
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 12158363000 40986231000
Other income 180297000 553746000
Total income 12338660000 41539977000
2 Expenses
(a) Cost of materials consumed 5443417000 17988893000
(b) Purchases of stock-in-trade 815078000 2985761000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 3459616000 12224453000
(d) Employee benefit expense 931558000 3515871000
(e) Finance costs 128331000 581373000
(f) Depreciation, depletion and amortisation expense 170667000 666342000
(f) Other Expenses
1 Other expenses 271990000 851278000
Total other expenses 271990000 851278000
Total expenses 11220657000 38813971000
3 Total profit before exceptional items and tax 1118003000 2726006000
4 Exceptional items 1115000 3721000
5 Total profit before tax 1119118000 2729727000
6 Tax expense
7 Current tax 303626000 734452000
8 Deferred tax -17832000 -25538000
9 Total tax expenses 285794000 708914000
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 833324000 2020813000
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 833324000 2020813000
17 Other comprehensive income net of taxes 1698000 -2299000
18 Total Comprehensive Income for the period 835022000 2018514000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 133975000 133975000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 12.44 30.17
Diluted earnings (loss) per share from continuing operations 12.44 30.17
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 12.44 30.17
Diluted earnings (loss) per share from continuing and discontinued operations 12.44 30.17
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) Under section exceptional items, we have input the value of Share of profit/(loss) of joint venture for 31/03/2025 - annual - 37.21 and 31/03/2025 - quarterly - 11.15



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 3591165000
Capital work-in-progress 68943000
Investment property 878236000
Goodwill 13800000
Other intangible assets 77950000
Intangible assets under development 47006000
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 275892000
Loans, non-current 126000
Other non-current financial assets 412089000
Total non-current financial assets 688107000
Deferred tax assets (net) 351635000
Other non-current assets 1222627000
Total non-current assets 6939469000
2 Current assets
Inventories 3391980000
Current financial asset
Current investments 0
Trade receivables, current 7849454000
Cash and cash equivalents 3184506000
Bank balance other than cash and cash equivalents 6459037000
Loans, current 7752000
Other current financial assets 334447000
Total current financial assets 17835196000
Current tax assets (net) 0
Other current assets 8892817000
Total current assets 30119993000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 37059462000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 133975000
Other equity 17850499000
Total equity attributable to owners of parent 17984474000
Non controlling interest 0
Total equity 17984474000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 32344000
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 616662000
Total non-current financial liabilities 649006000
Provisions, non-current 20342000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 4211901000
Total non-current liabilities 4881249000
Current liabilities
Current financial liabilities
Borrowings, current 107621000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 111205000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 8360516000
Total Trade payable 8471721000
Other current financial liabilities 1326390000
Total current financial liabilities 9905732000
Other current liabilities 4222817000
Provisions, current 65190000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 14193739000
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 19074988000
Total equity and liabilites 37059462000
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 Contract Work 12114521000 40877908000
2 Investment Property 12992000 59973000
3 Others 30850000 48350000
Total Segment Revenue 12158363000 40986231000
Less: Inter segment revenue 0 0
Revenue from operations 12158363000 40986231000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Contract Work 1150306000 3076696000
2 Investment Property 2747000 -1690000
3 Others 10532000 12350000
Total Profit before tax 1163585000 3087356000
i. Finance cost 128331000 128331000
ii. Other Unallocable Expenditure net off Unallocable income -82749000 -82749000
Profit before tax 1118003000 2726006000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Contract Work 27110654000 27110654000
2 Investment Property 929765000 929765000
3 Others 346048000 346048000
Total Segment Asset 28386467000 28386467000
Un-allocable Assets 8672995000 8672995000
Net Segment Asset 37059462000 37059462000
4 Segment Liabilities
Segment Liabilities
1 Contract Work 18367759000 18367759000
2 Investment Property 614911000 614911000
3 Others 0 0
Total Segment Liabilities 18982670000 18982670000
Un-allocable Liabilities 92318000 92318000
Net Segment Liabilities 19074988000 19074988000
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 Re-measurement of defined benefit plans 2269000 -3072000
Total Amount of items that will not be reclassified to profit and loss 2269000 -3072000
2 Income tax relating to items that will not be reclassified to profit or loss 571000 -773000
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 1698000 -2299000



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 2729727000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -233484000
Adjustments for decrease (increase) in trade receivables, current -468796000
Adjustments for decrease (increase) in trade receivables, non-current 149855000
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets -1422752000
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 0
Adjustments for increase (decrease) in trade payables, non-current 3314181000
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 666342000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -81534000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 151000
Adjustments for dividend income 0
Adjustments for interest income -459761000
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 -3202466000
Other adjustments to reconcile profit (loss) 8408000
Other adjustments for non-cash items 4795000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -805539000
Net cash flows from (used in) operations 1924188000
Dividends received 0
Interest paid -383399000
Interest received 0
Income taxes paid (refund) -986677000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 3294264000
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 8263000
Purchase of property, plant and equipment 1887831000
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 415634000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -1766502000
Net cash flows from (used in) investing activities -3230436000
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 45792000
Repayments of borrowings 355490000
Payments of lease liabilities 35714000
Dividends paid 30822000
Interest paid 148125000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -524359000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -460531000
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 -460531000
Cash and cash equivalents cash flow statement at beginning of period -160531000
Cash and cash equivalents cash flow statement at end of period -621062000





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 AMOD AGRAWAL & ASSOCIATES Yes 31-Mar-2027