| Scrip code | 000000 |
|---|---|
| NSE Symbol | AUROIMPEX |
| MSEI Symbol | NOTLISTED |
| ISIN | INE0NUL01018 |
| Name of Company | AURO IMPEX & CHEMICALS LIMITED |
| Type of company | SME |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 13-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 07-11-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Half Yearly |
| Reporting Quarter | Half yearly |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 13-11-2025 17:00:00 |
| End date and time of board meeting | 13-11-2025 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 | Not applicable |
| 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 | 01-04-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Revenue From Operations | ||
| Revenue from operations | 13,485.35 | 13,485.35 | |
| Other income | 78.51 | 78.51 | |
| Total Income | 13,563.86 | 13,563.86 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 5,100.31 | 5,100.31 |
| (b) | Purchases of stock-in-trade | 7,556.90 | 7,556.90 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (116.68) | (116.68) |
| (d) | Employee benefit expense | 190.66 | 190.66 |
| (e) | Finance costs | 235.71 | 235.71 |
| (f) | Depreciation and amortisation expense | 29.44 | 29.44 |
| (g) | Other Expenses | ||
| 1 | Other Expenses | 348.12 | 348.12 |
| Total other expenses | 348.12 | 348.12 | |
| Total expenses | 13,344.46 | 13,344.46 | |
| 3 | Profit before exceptional and extraordinary items and tax | 219.40 | 219.40 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Profit before extraordinary items and tax | 219.40 | 219.40 |
| 6 | Extraordinary items | 0.00 | 0.00 |
| 7 | Profit before tax | 219.40 | 219.40 |
| 8 | Tax Expense | ||
| Current tax | 50.65 | 50.65 | |
| Deferred tax | 6.51 | 6.51 | |
| Total tax expenses | 57.16 | 57.16 | |
| 9 | Net Profit Loss for the period from continuing operations | 162.24 | 162.24 |
| 10 | Profit (loss) from discontinuing operations before tax | 0.00 | 0.00 |
| 11 | Tax expense of discontinuing operations | 0.00 | 0.00 |
| 12 | Net profit (loss) from discontinuing operation after tax | 0.00 | 0.00 |
| 13 | Profit (loss) for period before minority interest | 162.24 | 162.24 |
| 14 | Share of profit (loss) of associates | 0.00 | 0.00 |
| 15 | Profit (loss) of minority interest | 0.00 | 0.00 |
| 16 | Net profit (Loss) for the period | 162.24 | 162.24 |
| 17 | Details of equity share capital | ||
| Paid-up equity share capital | 1,220.08 | 1,220.08 | |
| Face value of equity share capital | 10 | 10 | |
| 18 | Reserves excluding revaluation reserve | ||
| 19 | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 1.33 | 1.33 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 1.33 | 1.33 | |
| 20 | Debt equity ratio | ||
| 21 | Debt service coverage ratio | ||
| 22 | Interest service coverage ratio | ||
| 23 | Disclosure of notes on financial results | ||
| 20 | Debt equity ratio | |
|---|---|---|
| 21 | Debt service coverage ratio | |
| 22 | Interest service coverage ratio |
| A | Date of start of reporting period | 01-04-2025 |
|---|---|---|
| B | Date of end of reporting period | 30-09-2025 |
| C | Whether results are audited or unaudited | |
| D | Nature of report standalone or consolidated | Consolidated |
| 1 | Statement of cash flows | |
| Cash flows from used in operating activities | ||
| Profit before extraordinary items and tax | 219.40 | |
| 2 | Adjustments for reconcile profit (loss) | |
| Adjustments to profit (loss) | ||
| Adjustments for finance costs | 175.13 | |
| Adjustments for depreciation and amortisation expense | 29.44 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | (3.13) | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for share-based payments | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |
| Other adjustments to reconcile profit (loss) | 0.00 | |
| Other adjustments for non-cash items | 0.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments to profit (loss) | 201.44 | |
| 3 | Adjustments for working capital | |
| Adjustments for decrease (increase) in inventories | (716.43) | |
| Adjustments for decrease (increase) in trade receivables | 288.63 | |
| Adjustments for decrease (increase) in other current assets | (19.57) | |
| Adjustments for increase (decrease) in trade payables | 1,577.43 | |
| Adjustments for increase (decrease) in other current liabilities | 183.43 | |
| Adjustments for provisions | 0.00 | |
| Total adjustments for working capital | 1,313.49 | |
| Total adjustments for reconcile profit (loss) | 1,514.93 | |
| Net cash flows from (used in) operations | 1,734.33 | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | (16.38) | |
| Income taxes paid (refund) | 3.67 | |
| Other inflows (outflows) of cash | 81.65 | |
| Net cash flows from (used in) operating activities before extraordinary items | 1,795.93 | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) operating activities | 1,795.93 | |
| 4 | Cash flows from used in investing activities | |
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |
| Other cash receipts from sales of interests in joint ventures | 0.00 | |
| Other cash payments to acquire interests in joint ventures | 0.00 | |
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Proceeds from sales of property plant and equipment | 0.25 | |
| Purchase of property plant and equipment | 43.05 | |
| Proceeds from sales of intangible assets | 0.00 | |
| Purchase of intangible assets | 0.00 | |
| Cash advances and loans made to other parties | 0.00 | |
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Dividends received | 0.00 | |
| Interest received | 16.38 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (40.00) | |
| Proceeds from government grants | 0.00 | |
| Net cash flows from (used in) investing activities before extraordinary items | (66.42) | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) investing activities | (66.42) | |
| Cash flows from used in financing activities | ||
| Proceeds from issuing shares | 0.00 | |
| Proceeds from issuing other equity instruments | 0.00 | |
| Proceeds from issuing debentures notes bonds etc | 0.00 | |
| Proceeds from borrowings | (1,700.92) | |
| Repayments of borrowings | 0.00 | |
| Dividends paid | 0.00 | |
| Interest paid | 175.13 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities before extraordinary items | (1,876.05) | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) financing activities | (1,876.05) | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (146.54) | |
| 6 | Effect of exchange rate changes on cash and cash equivalents | |
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |
| Net increase (decrease) in cash and cash equivalents | (146.54) | |
| Cash and cash equivalents cash flow statement at beginning of period | 1,089.71 | |
| Cash and cash equivalents cash flow statement at end of period | 943.17 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Equity and liabilities | |||
| 1 | Shareholders' funds | ||
| Share capital | 1,220.08 | ||
| Reserves and surplus | 3,659.63 | ||
| Money received against share warrants | |||
| Total shareholders' funds | 4,879.71 | ||
| 2 | Share application money pending allotment | 0.00 | |
| 3 | Deferred government grants | ||
| 4 | Minority interest | ||
| 5 | Non-current liabilities | ||
| Long-term borrowings | 698.21 | ||
| Deferred tax liabilities (net) | 100.97 | ||
| Foreign currency monetary item translation difference liability account | |||
| Other long-term liabilities | 108.00 | ||
| Long-term provisions | 0.00 | ||
| Total non-current liabilities | 907.18 | ||
| 6 | Current liabilities | ||
| Short-term borrowings | 3,892.17 | ||
| Trade Payables | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 17.89 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 2,076.04 | ||
| Total Trade payable | 2,093.93 | ||
| Other current liabilities | 454.58 | ||
| Short-term provisions | 89.08 | ||
| Total current liabilities | 6,529.76 | ||
| Total equity and liabilities | 12,316.65 | ||
| Assets | |||
| 1 | Non-current assets | ||
| i | Property, Plant and Equipment and Intangible assets | ||
| Property, Plant and Equipment | 1,233.33 | ||
| Producing properties | |||
| Intangible assets | 0.00 | Preproducing properties | |
| Property, Plant and Equipment capital work-in-progress | 655.03 | ||
| Intangible assets under development or work-in-progress | |||
| Total Property, Plant and Equipment and Intangible assets | 1,888.36 | ||
| ii | Non-current investments | 119.05 | |
| v | Deferred tax assets (net) | ||
| vi | Foreign currency monetary item translation difference asset account | ||
| vii | Long-term loans and advances | 0.00 | |
| viii | Other non-current assets | 134.28 | |
| Total non-current assets | 2,141.69 | ||
| Current assets | |||
| Current investments | 0.00 | ||
| Inventories | 4,136.25 | ||
| Trade receivables | 4,150.44 | ||
| Cash and cash equivalents | 943.18 | ||
| Bank balance other than cash and cash equivalents | 0.00 | ||
| Short-term loans and advances | 844.12 | ||
| Other current assets | 100.97 | ||
| Total current assets | 10,174.96 | ||
| Total assets | 12,316.65 | ||
| Disclosure of notes on assets and liabilities | |||
| 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 | 01-04-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Air Pollution Control Equipments | 3,294.60 | 3,294.60 | ||||
| 2 | Others | 401.85 | 401.85 | ||||
| 3 | Revenue From Trading | 9,821.66 | 9,821.66 | ||||
| 4 | Unallocable | 0.00 | 0.00 | ||||
| Total Segment Revenue | 13,518.11 | 13,518.11 | |||||
| Less: Inter segment revenue | 32.76 | 32.76 | |||||
| Revenue from operations | 13,485.35 | 13,485.35 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Air Pollution Control Equipments | 354.53 | 354.53 | ||||
| 2 | Others | 3.15 | 3.15 | ||||
| 3 | Revenue From Trading | 38.09 | 38.09 | ||||
| 4 | Unallocable | 0.00 | 0.00 | ||||
| Total Profit before tax | 395.77 | 395.77 | |||||
| i. Finance cost | 235.71 | 235.71 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (59.35) | (59.35) | |||||
| Profit before tax | 219.41 | 219.41 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Air Pollution Control Equipments | 6,014.93 | 6,014.93 | ||||
| 2 | Others | 810.79 | 810.79 | ||||
| 3 | Revenue From Trading | 3,986.50 | 3,986.50 | ||||
| 4 | Unallocable | 1,504.43 | 1,504.43 | ||||
| 5 | Air Pollution Control Equipments | 6,014.93 | 6,014.93 | ||||
| 6 | Others | 810.79 | 810.79 | ||||
| 7 | Revenue From Trading | 3,986.50 | 3,986.50 | ||||
| 8 | Unallocable | 1,504.43 | 1,504.43 | ||||
| Total Segment Asset | 12,316.65 | 12,316.65 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 12,316.65 | 12,316.65 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Air Pollution Control Equipments | 1,527.91 | 1,527.91 | ||||
| 2 | Others | 366.54 | 366.54 | ||||
| 3 | Revenue From Trading | 3,015.97 | 3,015.97 | ||||
| 4 | Unallocable | 2,526.53 | 2,526.53 | ||||
| 5 | Air Pollution Control Equipments | 1,527.91 | 1,527.91 | ||||
| 6 | Others | 366.54 | 366.54 | ||||
| 7 | Revenue From Trading | 3,015.97 | 3,015.97 | ||||
| 8 | Unallocable | 2,526.53 | 2,526.53 | ||||
| Total Segment Liabilities | 7,436.95 | 7,436.95 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 7,436.95 | 7,436.95 | |||||
| Disclosure of notes on segments | |||||||