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 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 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


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 Consolidated Consolidated
1 Revenue From Operations
Revenue from operations 7,312.03 13,856.49
Other income 128.30 153.97
Total Income 7,440.33 14,010.46
2 Expenses
(a) Cost of materials consumed 5,328.17 10,171.40
(b) Purchases of stock-in-trade 29.01 29.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (262.01) (503.28)
(d) Employee benefit expense 924.67 1,703.00
(e) Finance costs 130.82 216.28
(f) Depreciation and amortisation expense 101.54 174.59
(g) Other Expenses
1 Other Expenses 460.91 817.45
Total other expenses 460.91 817.45
Total expenses 6,713.11 12,608.44
3 Profit before exceptional and extraordinary items and tax 727.22 1,402.02
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 727.22 1,402.02
6 Extraordinary items 0.00 0.00
7 Profit before tax 727.22 1,402.02
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 540.94 1,044.57
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 540.94 1,044.57
14 Share of profit (loss) of associates 1.48 2.86
15 Profit (loss) of minority interest 0.00 0.00
16 Net profit (Loss) for the period 542.42 1,047.43
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 3,484.35
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.17 4.2
Diluted earnings (loss) per share from continuing and discontinued operations 2.17 4.2
20 Debt equity ratio 0.5800 0.5800
21 Debt service coverage ratio 9.100 10.8400
22 Interest service coverage ratio 8.1100 9.5300
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) The above audited consolidated 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 consolidated annual financial results for the year ended 31st March, 2026. 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 investor complaints pending at the beginning of half year Nil Received during the half year Disposed during the half year Nil Remaining unresolved at the end of half year Nil 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. 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. The figures for the previous year/ periods have been regrouped / rearranged wherever necessary. The consolidated results include the result of following subsidiaries: i) Aluwind Clean Tech Private Limited, a Private Limited company. The above results are available on the website of the Company. The funds raised by the Company through the Initial Public Offer (IPO) have been fully utilized and accordingly, no utilization certificate pursuant to NSECircular NSE/CML/2024/23 dated September 5, 2024, is required to be issued.


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 Consolidated
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 1,402.02
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 216.28
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) 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) 390.87
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 25.33
Adjustments for increase (decrease) in trade payables 1,435.94
Adjustments for increase (decrease) in other current liabilities (369.10)
Adjustments for provisions (3.95)
Total adjustments for working capital (3,226.64)
Total adjustments for reconcile profit (loss) (2,835.77)
Net cash flows from (used in) operations (1,433.75)
Dividends received 0.00
Interest paid 0.00
Interest received (42.36)
Income taxes paid (refund) 322.57
Other inflows (outflows) of cash 165.33
Net cash flows from (used in) operating activities before extraordinary items (1,633.35)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities (1,633.35)
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 446.89
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 42.36
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (883.20)
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (1,287.73)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (1,287.73)
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 0.40
Net cash flows from (used in) financing activities before extraordinary items 2,606.60
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 2,606.60
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (314.48)
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 (314.48)
Cash and cash equivalents cash flow statement at beginning of period 642.12
Cash and cash equivalents cash flow statement at end of period 327.64


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 Consolidated
Equity and liabilities
1 Shareholders' funds
Share capital 2,484.74
Reserves and surplus 4,531.75
Money received against share warrants
Total shareholders' funds 7,016.49
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 Liability 782.90
Total of Other long-term liabilities 782.90
Short-term provisions 88.72
Total current liabilities 8,749.36
Total equity and liabilities 16,044.08
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 958.54
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 970.01
ii Non-current investments 1,347.47
v Deferred tax assets (net) 20.40
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 0.00
Other non-current assets
1 Other Non Current Assets 98.32
Total of Other non-current assets 98.32
Total non-current assets 2,436.20
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 327.64
Short-term loans and advances 112.48
Other current assets
1 Unbilled Revenue 3,275.19
2 Other Current Assets 231.46
Total of Other current assets 3,506.65
Total current assets 13,607.88
Total assets 16,044.08
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 Consolidated Consolidated
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