INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol ALUWIND
MSEI Symbol NOTLISTED
ISIN INE0STM01017
Name of Company Aluwind Infra-Tech 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 01-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Yearly
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 Single segment
Description of single segment Fabrication and Installation of Aluminium Windows and Glass Facade work
Start date and time of board meeting 01-05-2026   15:30:00
End date and time of board meeting 01-05-2026   18:30:00
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
(III) 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 25-02-2025
Indicate Company website link for updated RPT policy of the Company Weblink for Geneal Info
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
Not applicable


Financial Results — Other than Bank

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Revenue From Operations
Revenue from operations 7,312.03 13,856.49
Other income 128.62 154.29
Total Income 7,440.65 14,010.78
2 Expenses
(a) Cost of materials consumed 5,328.17 10,171.41
(b) Purchases of stock-in-trade 29.01 29.02
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (262.01) (503.29)
(d) Employee benefit expense 921.48 1,696.82
(e) Finance costs 130.82 216.29
(f) Depreciation and amortisation expense 101.54 174.59
(g) Other Expenses
1 Other Expenses 460.40 816.49
Total other expenses 460.40 816.49
Total expenses 6,709.41 12,601.33
3 Profit before exceptional and extraordinary items and tax 731.24 1,409.45
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 731.24 1,409.45
6 Extraordinary items 0.00 0.00
7 Profit before tax 731.24 1,409.45
8 Tax Expense
Current tax 192.74 366.08
Deferred tax (6.46) (8.63)
Total tax expenses 186.28 357.45
9 Net Profit Loss for the period from continuing operations 544.96 1,052.00
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 544.96 1,052.00
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 544.96 1,052.00
17 Details of equity share capital
Paid-up equity share capital 2,484.74 2,484.74
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 4,536.36
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.19 4.23
Diluted earnings (loss) per share from continuing and discontinued operations 2.19 4.23
20 Debt equity ratio 0.5900 0.5900
21 Debt service coverage ratio 0.5900 10.6400
22 Interest service coverage ratio 8.1600 9.5800
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) Notes: 1) The above audited standalone financial results which are published in accordance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, as amended, have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on May 1, 2026. These results have been subjected to audit by the Statutory Auditors of the Company who have issued an unmodified audit report on the standalone annual financial results for the year ended 31st March, 2026. 2) Pursuant to the Regulations 13(3) of SEBI (Listing Obligations and Disclosure Requirement) Regulations,2015, we are enclosing herewith the details regarding investor’s complaints: Particulars No. of Complaints No. of investor complaints pending at the beginning of half year Nil Received during the half year Nil Disposed during the half year Nil Remaining unresolved at the end of half year Nil 3) As the company is listed on Emerge SME Platform of NSE, it has been exempted from applicability of IND-As as per proviso to rule 4 of Companies (Indian Accounting Standards) Rules, 2015. 4) The Company is engaged in the fabrication and installation of aluminium windows and glass façade works, and also undertakes tolling activities. Since the revenue from tolling activities constitutes less than 10% of the total revenue of the Company, the management has determined that the Company operates in a single reportable segment, and accordingly, segment reporting is not applicable. Notes: Notes: 1) The above audited standalone financial results which are published in accordance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, as amended, have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on May 1, 2026. These results have been subjected to audit by the Statutory Auditors of the Company who have issued an unmodified audit report on the standalone annual financial results for the year ended 31st March, 2026. 2)Pursuant to the Regulations 13(3) of SEBI (Listing Obligations and Disclosure Requirement) Regulations,2015, we are enclosing herewith the details regarding investor’s complaints: Particulars No. of Complaints No. of investor complaints pending at the beginning of half year Nil Received during the half year Nil Disposed during the half year Nil Remaining unresolved at the end of half year Nil Notes: 1) The above audited standalone financial results which are published in accordance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, as amended, have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on May 1, 2026. These results have been subjected to audit by the Statutory Auditors of the Company who have issued an unmodified audit report on the standalone annual financial results for the year ended 31st March, 2026. 2) Pursuant to the Regulations 13(3) of SEBI (Listing Obligations and Disclosure Requirement) Regulations,2015, we are enclosing herewith the details regarding investor’s complaints: Particulars No. of Complaints No. of investor complaints pending at the beginning of half year Nil Received during the half year Nil Disposed during the half year Nil Remaining unresolved at the end of half year Nil 3) As the company is listed on Emerge SME Platform of NSE, it has been exempted from applicability of IND-As as per proviso to rule 4 of Companies (Indian Accounting Standards) Rules, 2015. 4) The Company is engaged in the fabrication and installation of aluminium windows and glass façade works, and also undertakes tolling activities. Since the revenue from tolling activities constitutes less than 10% of the total revenue of the Company, the management has determined that the Company operates in a single reportable segment, and accordingly, segment reporting is not applicable. Notes: 1) The above audited standalone financial results which are published in accordance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, as amended, have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on May 1, 2026. These results have been subjected to audit by the Statutory Auditors of the Company who have issued an unmodified audit report on the standalone annual financial results for the year ended 31st March, 2026. 2) Pursuant to the Regulations 13(3) of SEBI (Listing Obligations and Disclosure Requirement) Regulations,2015, we are enclosing herewith the details regarding investor’s complaints: Particulars No. of Complaints No. of investor complaints pending at the beginning of half year Nil Received during the half year Nil Disposed during the half year Nil Remaining unresolved at the end of half year Nil 3) As the company is listed on Emerge SME Platform of NSE, it has been exempted from applicability of IND-As as per proviso to rule 4 of Companies (Indian Accounting Standards) Rules, 2015. 4)The Company is engaged in the fabrication and installation of aluminium windows and glass façade works, and also undertakes tolling activities. Since the revenue from tolling activities constitutes less than 10% of the total revenue of the Company, the management has determined that the Company operates in a single reportable segment, and accordingly, segment reporting is not applicable. 5) The figures for the previous year/ periods have been regrouped / rearranged wherever necessary. 6) The above results are available on the website of the Company. 7) The funds raised by the Company through the Initial Public Offer (IPO) have been fully utilized and accordingly, no utilization certificate pursuant to NSE Circular NSE/CML/2024/23 dated September 5, 2024, is required to be issued. For Aluwind Infra-Tech Limited (Formerly known as Aluwind Architectural Limited) Murli Manohar Ramshankar Kabra Managing Director DIN: 00178667 Place: Mumbai


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 1,409.45
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 216.29
Adjustments for depreciation and amortisation expense 174.59
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
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) (99.79)
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) 291.09
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (2,701.87)
Adjustments for decrease (increase) in trade receivables (1,612.99)
Adjustments for decrease (increase) in other current assets 26.88
Adjustments for increase (decrease) in trade payables 1,435.94
Adjustments for increase (decrease) in other current liabilities (375.57)
Adjustments for provisions (3.96)
Total adjustments for working capital (3,231.57)
Total adjustments for reconcile profit (loss) (2,940.48)
Net cash flows from (used in) operations (1,531.03)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 322.57
Other inflows (outflows) of cash 222.45
Net cash flows from (used in) operating activities before extraordinary items (1,631.15)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities (1,631.15)
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 0.00
Purchase of property plant and equipment 435.73
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 42.68
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (898.99)
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (1,292.04)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (1,292.04)
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 2,822.49
Repayments of borrowings 0.00
Dividends paid 0.00
Interest paid 216.29
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items 2,606.20
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 2,606.20
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (316.99)
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 (316.99)
Cash and cash equivalents cash flow statement at beginning of period 642.12
Cash and cash equivalents cash flow statement at end of period 325.13


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 2,484.74
Reserves and surplus 4,536.36
Money received against share warrants
Total shareholders' funds 7,021.10
2 Share application money pending allotment 0.00
3 Deferred government grants
4 Minority interest
5 Non-current liabilities
Long-term borrowings 261.49
Deferred tax liabilities (net)
Foreign currency monetary item translation difference liability account
Other long-term liabilities
Total of Other long-term liabilities
Long-term provisions 16.74
Total non-current liabilities 278.23
6 Current liabilities
Short-term borrowings 3,870.46
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 313.90
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,693.38
Total Trade payable 4,007.28
Other current liabilities
1 Other Current Liabilities 778.87
Total of Other long-term liabilities 778.87
Short-term provisions 88.73
Total current liabilities 8,745.34
Total equity and liabilities 16,044.67
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 947.37
Producing properties
Intangible assets 0.09
Preproducing properties
Property, Plant and Equipment capital work-in-progress
Intangible assets under development or work-in-progress 11.38
Total Property, Plant and Equipment and Intangible assets 958.84
ii Non-current investments 1,348.07
v Deferred tax assets (net) 20.40
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 15.29
Other non-current assets
1 Other Non-Current Assets 98.22
Total of Other non-current assets 98.22
Total non-current assets 2,440.82
Current assets
Current investments 0.00
Inventories 5,755.97
Trade receivables 3,905.14
Cash and cash equivalents 0.00
Bank balance other than cash and cash equivalents 325.15
Short-term loans and advances 112.48
Other current assets
1 Unbilled Revenue 3,275.19
2 Other Current Assets 229.92
Total of Other current assets 3,505.11
Total current assets 13,603.85
Total assets 16,044.67
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

Textual Information(1)


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results 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)
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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




Details of Impact of Audit Qualification

Amount in (Lakhs)

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 R. Kejriwal & Co Chartered Accountants Yes 30-04-2028


Signatory Details

Name of signatory
Designation of person
Place
Date


Amount in (Lakhs)

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 Aluwind Infra-Tech Limited Murli Manohar Ramshankar Kabra Managing Director Remuneration 48,00,000.00 NA 48,00,000.00 0.00 2,89,500.00
2 Aluwind Infra-Tech Limited Rajesh Kabra Director Remuneration 36,00,000.00 NA 36,00,000.00 0.00 2,26,500.00
3 Aluwind Infra-Tech Limited Jagmohan Ramshankar Kabra Director Remuneration 24,00,000.00 NA 24,00,000.00 0.00 1,63,500.00
4 Aluwind Infra-Tech Limited Akshat Kabra Son of Director Remuneration 11,10,700.00 NA 11,10,700.00 0.00 1,69,820.00
5 Aluwind Infra-Tech Limited Govinda Kabra Son of Director Remuneration 13,49,078.00 NA 13,49,078.00 0.00 97,240.00
6 Aluwind Infra-Tech Limited Varsha Shah Chief Financial Officer Remuneration 12,72,864.00 NA 12,72,864.00 0.00 1,34,313.00
7 Aluwind Infra-Tech Limited Harsh Solanki Company Secretary Remuneration 10,65,580.00 NA 10,65,580.00 0.00 1,05,996.00
8 Aluwind Infra-Tech Limited Aruna Bangur Independent Director Any other transaction Sitting Fees 75,000.00 NA 75,000.00 0.00 0.00
9 Aluwind Infra-Tech Limited Kiran Shetty Independent Director Any other transaction Sitting Fees 52,500.00 NA 52,500.00 0.00 0.00
10 Aluwind Infra-Tech Limited Santosh Rathi Independent Director Any other transaction Sitting Fees 75,000.00 NA 75,000.00 0.00 0.00
11 Aluwind Infra-Tech Limited Niraj Murli Manohar Kabra Son of Director Remuneration 6,00,000.00 NA 6,00,000.00 0.00 6,00,000.00
12 Aluwind Infra-Tech Limited Rajesh Kabra Director Interest paid 1,01,080.00 NA 1,01,080.00 0.00 0.00
13 Aluwind Infra-Tech Limited Rajesh Kabra Director Any other transaction Loan Repaid 16,47,194.00 NA 16,47,194.00 15,56,000.00 0.00
Total value of transaction during the reporting period 1,81,48,996.00