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 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   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
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. Yes
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 2024-11-05
Indicate Company website link for updated RPT policy of the Company https://www.acilnet.com/wp-content/uploads/2024/11/ACIL_Related_Party_Policy.pdf
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
There was no default



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 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 272552000 853262000
Total other expenses 272552000 853262000
Total expenses 11221219000 38815955000
3 Total profit before exceptional items and tax 1117441000 2724022000
4 Exceptional items 0 0
5 Total profit before tax 1117441000 2724022000
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 831647000 2015108000
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 831647000 2015108000
17 Other comprehensive income net of taxes 1698000 -2299000
18 Total Comprehensive Income for the period 833345000 2012809000
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 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 12.41 30.08
Diluted earnings (loss) per share from continuing operations 12.41 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 12.41 30.08
Diluted earnings (loss) per share from continuing and discontinued operations 12.41 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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 3591165000
Capital work-in-progress 68943000
Investment property 839073000
Goodwill 58809000
Other intangible assets 19141000
Intangible assets under development 47006000
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 62800000
Trade receivables, non-current 275892000
Loans, non-current 126000
Other non-current financial assets 412089000
Total non-current financial assets 750907000
Deferred tax assets (net) 716673000
Other non-current assets 857589000
Total non-current assets 6949306000
2 Current assets
Inventories 3391980000
Current financial asset
Current investments 0
Trade receivables, current 7853824000
Cash and cash equivalents 3182399000
Bank balance other than cash and cash equivalents 6459037000
Loans, current 7752000
Other current financial assets 334197000
Total current financial assets 17837209000
Current tax assets (net) 0
Other current assets 8892817000
Total current assets 30122006000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 37071312000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 133975000
Other equity 17866682000
Total equity attributable to owners of parent 18000657000
Non controlling interest
Total equity 18000657000
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 1322057000
Total current financial liabilities 9901399000
Other current liabilities 4222817000
Provisions, current 65190000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 14189406000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 19070655000
Total equity and liabilites 37071312000
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 Contract Work 12114521000 40877908000
2 Investment Property 12992000 59973000
3 Other 30850000 48350000
Total Segment Revenue 12158363000 40986231000
Less: Inter segment revenue
Revenue from operations 12158363000 40986231000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Contract Work 1149556000 3074196000
2 Investment Property 2935000 -1174000
3 Other 10532000 12350000
Total Profit before tax 1163023000 3085372000
i. Finance cost 128331000 128331000
ii. Other Unallocable Expenditure net off Unallocable income -82749000 -82749000
Profit before tax 1117441000 2724022000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Contract Work 27177824000 27177824000
2 Investment Property 890352000 890352000
3 Other 346048000 346048000
Total Segment Asset 28414224000 28414224000
Un-allocable Assets 8657088000 8657088000
Net Segment Asset 37071312000 37071312000
4 Segment Liabilities
Segment Liabilities
1 Contract Work 18367759000 18367759000
2 Investment Property 610578000 610578000
3 Other 0 0
Total Segment Liabilities 18978337000 18978337000
Un-allocable Liabilities 92318000 92318000
Net Segment Liabilities 19070655000 19070655000
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 Standalone Standalone
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
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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2724022000
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 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 -1422502000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 3314149000
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 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 0
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 -83818000
Adjustments for share-based payments -2018002000
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) 63526000
Other adjustments for non-cash items -83818000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -98616000
Net cash flows from (used in) operations 2625406000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -967092000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 3592498000
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 886421000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -162297000
Net increase (decrease) in cash and cash equivalents 724124000
Cash and cash equivalents cash flow statement at beginning of period 3344696000
Cash and cash equivalents cash flow statement at end of period 4068820000





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


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 Ahluwalia Contracts (India) Limited Mrs.Sudershan alia Promoter Any other transaction Lease Rental 3150000 Approved by Audit Committee 3150000 1701000 0
2 Ahluwalia Contracts (India) Limited Ms Mukta Ahluwalia Promoter Any other transaction Lease Rental 600000 Approved by Audit Committee 600000 0 0
3 Ahluwalia Contracts (India) Limited Mr. Bikramjit Ahluwalia Promoter Remuneration 7500000 NOT APPLICABLE 7500000 11663000 15255000
4 Ahluwalia Contracts (India) Limited Mr. Shobhit Uppal Promoter Remuneration 9600000 NOT APPLICABLE 9600000 5642000 4248000
5 Ahluwalia Contracts (India) Limited Mr. Vikas Ahluwalia Promoter Remuneration 6000000 NOT APPLICABLE 6000000 2484000 2443000
6 Ahluwalia Contracts (India) Limited Mr. Sanjiv Sharma Executive Director Remuneration 5760000 NOT APPLICABLE 5760000 67000 379000
7 Ahluwalia Contracts (India) Limited Mr. Rajendra Prashad Gupta Independent Director Any other transaction Sitting Fee 175000 NOT APPLICABLE 175000 0 0
8 Ahluwalia Contracts (India) Limited Mrs. Sheela Bhide Independent Director Any other transaction Sitting Fee 105000 NOT APPLICABLE 105000 0 0
9 Ahluwalia Contracts (India) Limited Mr. Satbeer Singh CFO Remuneration 2561000 NOT APPLICABLE 2561000 145000 55000
10 Ahluwalia Contracts (India) Limited Mr. Vipin Kumar Tiwari CS Remuneration 1358000 NOT APPLICABLE 1358000 150000 0
11 Ahluwalia Contracts (India) Limited Mr. Sunil Kumar Sachdeva Independent Director Any other transaction Sitting Fee 210000 NOT APPLICABLE 210000 0 0
12 Ahluwalia Contracts (India) Limited Mr. Ashok Khurana Independent Director Any other transaction Sitting Fee 175000 NOT APPLICABLE 175000 0 0
13 Ahluwalia Contracts (India) Limited ACIL - RCPL JV JV PAN 618265570 - Nepal Any other transaction Joint Venture 8085000 Approved by Audit Committee 8085000 0 0
14 Ahluwalia Contracts (India) Limited Premsagar Merchants Pvt. Ltd Subsidiary of ACIL Any other transaction Lease Rental 300000 Approved by Audit Committee 300000 0 0
15 Ahluwalia Contracts (India) Limited Paramount Dealcomm Pvt. Ltd Subsidiary of ACIL Any other transaction Lease Rental 300000 Approved by Audit Committee 300000 0 0
16 Ahluwalia Contracts (India) Limited Jiwanjyoti Traders Pvt. Ltd Subsidiary of ACIL Any other transaction Lease Rental 300000 Approved by Audit Committee 300000 0 0
17 Ahluwalia Contracts (India) Limited Dipesh Mining Pvt. Ltd Subsidiary of ACIL Any other transaction Lease Rental 300000 Approved by Audit Committee 300000 0 0
18 Ahluwalia Contracts (India) Limited Splendor Distributors Pvt. Ltd Subsidiary of ACIL Any other transaction Lease Rental 300000 Approved by Audit Committee 300000 0 0
19 Ahluwalia Contracts (India) Limited Bikramjit Ahluwalia Promoter Dividend paid 5471000 NOT APPLICABLE 5471000 0 0
20 Ahluwalia Contracts (India) Limited Shobhit Uppal Promoter Dividend paid 2154000 NOT APPLICABLE 2154000 0 0
21 Ahluwalia Contracts (India) Limited Vikas Ahluwalia Promoter Dividend paid 17000 NOT APPLICABLE 17000 0 0
22 Ahluwalia Contracts (India) Limited Sudershan Walia Promoter Dividend paid 10226000 NOT APPLICABLE 10226000 0 0
23 Ahluwalia Contracts (India) Limited Rachna Uppal Promoter Dividend paid 614000 NOT APPLICABLE 614000 0 0
24 Ahluwalia Contracts (India) Limited Rohini Ahluwalia Promoter Dividend paid 17000 NOT APPLICABLE 17000 0 0
25 Ahluwalia Contracts (India) Limited Mukta Ahluwalia Promoter Dividend paid 17000 NOT APPLICABLE 17000 0 0
26 Ahluwalia Contracts (India) Limited Tidal Securities Pvt. Ltd Promoter Group Dividend paid 12000 NOT APPLICABLE 12000 0 0
Total value of transaction during the reporting period 65307000