INTEGRATED FILING — Other than Banks



General information about company

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 23-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-05-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 23-05-2026   12:00:00
End date and time of board meeting 23-05-2026   15:30:00
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 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 Consolidated Consolidated
1 Revenue From Operations
Revenue from operations 11,534.87 25,020.22
Other income 83.31 161.82
Total Income 11,618.18 25,182.04
2 Expenses
(a) Cost of materials consumed 1,492.50 6,592.81
(b) Purchases of stock-in-trade 8,880.71 16,437.61
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (56.66) (173.34)
(d) Employee benefit expense 208.72 399.38
(e) Finance costs 185.68 421.40
(f) Depreciation and amortisation expense 30.97 60.41
(g) Other Expenses
1 Other Expenses 522.14 870.26
Total other expenses 522.14 870.26
Total expenses 11,264.06 24,608.53
3 Profit before exceptional and extraordinary items and tax 354.12 573.51
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 354.12 573.51
6 Extraordinary items 0.00 0.00
7 Profit before tax 354.12 573.51
8 Tax Expense
Current tax 76.26 126.90
Deferred tax 24.16 30.67
Total tax expenses 100.42 157.57
9 Net Profit Loss for the period from continuing operations 253.70 415.94
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 253.70 415.94
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 253.70 415.94
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 3,913.30
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.08 3.41
Diluted earnings (loss) per share from continuing and discontinued operations 2.08 3.41
20 Debt equity ratio 0.8300 0.8300
21 Debt service coverage ratio 1.6900 1.6900
22 Interest service coverage ratio 2.800 2.800
23 Disclosure of notes on financial results


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 573.51
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 318.04
Adjustments for depreciation and amortisation expense 60.41
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 6.73
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 (36.28)
Other adjustments to reconcile profit (loss) (0.31)
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) 348.59
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (1,067.53)
Adjustments for decrease (increase) in trade receivables 2,245.35
Adjustments for decrease (increase) in other current assets 452.87
Adjustments for increase (decrease) in trade payables (89.49)
Adjustments for increase (decrease) in other current liabilities (48.06)
Adjustments for provisions (38.43)
Total adjustments for working capital 1,454.71
Total adjustments for reconcile profit (loss) 1,803.30
Net cash flows from (used in) operations 2,376.81
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 31.92
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items 2,344.89
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 2,344.89
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 0.92
Purchase of property plant and equipment 390.39
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 36.28
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (83.99)
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (437.18)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (437.18)
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 (1,398.39)
Repayments of borrowings 0.00
Dividends paid 0.00
Interest paid 318.04
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items (1,716.43)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities (1,716.43)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 191.28
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 191.28
Cash and cash equivalents cash flow statement at beginning of period 1,089.72
Cash and cash equivalents cash flow statement at end of period 1,281.00


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 1,220.08
Reserves and surplus 3,913.30
Money received against share warrants
Total shareholders' funds 5,133.38
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest 0
5 Non-current liabilities
Long-term borrowings 552.17
Deferred tax liabilities (net) 125.13
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities
1 Advances from Customers 117.26
Total of Other long-term liabilities 117.26
Long-term provisions 0.00
Total non-current liabilities 794.56
6 Current liabilities
Short-term borrowings 3,708.07
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 84.06
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 975.60
Total Trade payable 1,059.66
Other current liabilities
1 Other Current Liabilities 213.85
Total of Other long-term liabilities 213.85
Short-term provisions 31.93
Total current liabilities 5,013.51
Total equity and liabilities 10,941.45
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 0.00
Producing properties 0.00
Intangible assets 0.00
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 2,204.82
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 2,204.82
ii Non-current investments 161.04
v Deferred tax assets (net) 0.00
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 0.00
Other non-current assets
1 Security Deposit-Deposit 76.41
2 Fixed Deposits 123.15
3 Advance for Capital Goods 17.18
Total of Other non-current assets 216.74
Total non-current assets 2,582.60
Current assets
Current investments 0.00
Inventories 4,487.34
Trade receivables 2,193.72
Cash and cash equivalents 1,281.00
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 329.36
Other current assets
1 Other Current Assets 67.43
Total of Other current assets 67.43
Total current assets 8,358.85
Total assets 10,941.45
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)
1 Air Pollution Control Equipments 3,924.16 7,218.76
2 Others 736.77 1,138.62
3 Revenue From Trading 6,898.65 16,720.31
Total Segment Revenue 11,559.58 25,077.69
Less: Inter segment revenue 24.72 57.48
Revenue from operations 11,534.86 25,020.21
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Air Pollution Control Equipments 404.44 758.97
2 Others 25.13 28.28
3 Revenue From Trading 61.80 99.89
Total Profit before tax 491.37 887.14
i. Finance cost 102.38 259.58
ii. Other Unallocable Expenditure net off Unallocable income 34.89 54.05
Profit before tax 354.10 573.51
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Air Pollution Control Equipments 5,964.32 5,964.32
2 Others 1,111.00 1,111.00
3 Revenue From Trading 2,465.25 2,465.25
Total Segment Asset 9,540.57 9,540.57
Un-allocable Assets 1,400.88 1,400.88
Net Segment Asset 10,941.45 10,941.45
4 Segment Liabilities
Segment Liabilities
1 Air Pollution Control Equipments 1,381.24 1,381.24
2 Others 438.62 438.62
3 Revenue From Trading 1,869.21 1,869.21
Total Segment Liabilities 3,689.07 3,689.07
Un-allocable Liabilities 2,119.00 2,119.00
Net Segment Liabilities 5,808.07 5,808.07
Disclosure of notes on segments