| Scrip code | 000000 |
|---|---|
| NSE Symbol | AHIMSA |
| MSEI Symbol | NOTLISTED |
| ISIN | INE136T01014 |
| Name of Company | AHIMSA INDUSTRIES 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 | 30-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 27-05-2026 |
| 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 | 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 | Plastic Industry/ Pharma |
| Start date and time of board meeting | 30-05-2026 14:00:00 |
| End date and time of board meeting | 30-05-2026 15:00:00 |
| 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. | 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 | https://www.ahimsaind.com/investor-relation/codes-policies-of-company/ |
| 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 |
| The Company has not defaulted on Loans and Debt Secutities. | |
| 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 | 0.00 | 5.40 | |
| Other income | 0.01 | 0.02 | |
| Total Income | 0.01 | 5.42 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 2.61 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 2.53 |
| (d) | Employee benefit expense | 15.71 | 26.59 |
| (e) | Finance costs | 0.07 | 0.10 |
| (f) | Depreciation and amortisation expense | 2.76 | 3.43 |
| (g) | Other Expenses | ||
| 1 | Other Expenses | 8.66 | 19.73 |
| Total other expenses | 8.66 | 19.73 | |
| Total expenses | 27.20 | 54.99 | |
| 3 | Profit before exceptional and extraordinary items and tax | (27.19) | (49.57) |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Profit before extraordinary items and tax | (27.19) | (49.57) |
| 6 | Extraordinary items | 0.00 | 0.00 |
| 7 | Profit before tax | (27.19) | (49.57) |
| 8 | Tax Expense | ||
| Current tax | 0.00 | 0.00 | |
| Deferred tax | 0.00 | 0.00 | |
| Total tax expenses | 0.00 | 0.00 | |
| 9 | Net Profit Loss for the period from continuing operations | (27.19) | (49.57) |
| 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 | (27.19) | (49.57) |
| 14 | Share of profit (loss) of associates | ||
| 15 | Profit (loss) of minority interest | ||
| 16 | Net profit (Loss) for the period | (27.19) | (49.57) |
| 17 | Details of equity share capital | ||
| Paid-up equity share capital | 54.73 | 54.73 | |
| Face value of equity share capital | 10 | 10 | |
| 18 | Reserves excluding revaluation reserve | 262.21 | |
| 19 | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0 | 0 | |
| 20 | Debt equity ratio | ||
| 21 | Debt service coverage ratio | ||
| 22 | Interest service coverage ratio | ||
| 23 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes forming part of the Financial Results for the year ended March 31, 2026 1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 30th May, 2026. 2. No whistle blower complaints were received or pending during the year ended March 31, 2026. 3. Figures pertaining to the previous period/year have been regrouped, rearranged or recast wherever considered necessary to make them comparable with those of the current period. 4. During the year under review, the Company has not issued any shares or other securities. 5. The Company's inventories primarily consist of materials used in the plastic packaging industry, including those intended for food grade applications. As part of the year end procedures, management conducted a comprehensive review of the inventory held as at the balance sheet date. During this review, it was identified that a portion of the inventory comprised aged and obsolete materials that no longer conform to the prevailing standards prescribed under food and beverage regulations. Considering the stringent regulatory and quality requirements applicable to food grade plastic products, such inventory is no longer suitable for sale or further processing due to concerns relating to shelf life and product safety. Accordingly, management reassessed the Net Realisable Value (NRV) of such inventory items. Wherever the inventory was determined to have limited or no utility or marketability, the same has been valued at NRV in accordance with Accounting Standard (AS) 2 Valuation of Inventories. This treatment reflects a prudent and conservative approach to ensure that inventories are stated at the lower of cost or NRV, in compliance with the applicable accounting standards. 6. Pursuant to Accounting Standard (AS) 17 Segment Reporting, the Company is not required to report segment information as the Company operates in only a single segment. 7. The figures for the half year ended March 31, 2026 represent the balancing figures between the audited figures for the full financial year ended March 31, 2026 and the unaudited published figures for the half year ended September 30, 2025. 8. Provision for Doubtful Debts Trade receivables are stated at their realizable value. A provision for doubtful debts is created based on the management's assessment of the recoverability of outstanding receivables, considering factors such as aging of receivables, past payment history, financial condition of customers, and other relevant circumstances. During the year, the Company has recognized a provision for doubtful debts amounting to Rs. 2,59,46,972 (Previous Year: Rs. 5,56,91,671). The management believes that the remaining receivables are recoverable in the ordinary course of business. 9. Contingent Liability As at March 31, 2026, the Company is subject to pending income tax demands aggregating to approximately Rs. 9.60 Crores, which are presently under appeal before the Commissioner of Income Tax (Appeals). Based on legal advice obtained and management's evaluation of the merits of the respective cases, the management believes that no material liability is likely to arise from the said proceedings. Accordingly, the same has been disclosed as a contingent liability in the financial statements. 10. Going Concern The financial statements have been prepared on a going concern basis, as management is confident of the Company's ability to continue its operations and discharge its liabilities in the normal course of business. Although the Company has incurred cash losses during the past three financial years, significant strategic restructuring measures were undertaken during the year ended March 31, 2026. During the year, the Company discontinued its manufacturing operations. The Company is actively evaluating new business opportunities in the pharmaceutical sector as part of its strategic realignment. As stated above, the Company is also subject to pending income tax demands aggregating to approximately Rs. 9.60 Crores, which are currently under appeal before the Commissioner of Income Tax (Appeals). Based on legal advice and management assessment, no material liability is expected to arise from such proceedings. In view of the above factors and the continuing business operations under the revised operational structure, management is of the opinion that the going concern assumption adopted in the preparation of these financial statements remains appropriate and valid. |
|---|
| 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 | 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 | (49.57) | |
| 2 | Adjustments for reconcile profit (loss) | |
| Adjustments to profit (loss) | ||
| Adjustments for finance costs | 0.00 | |
| Adjustments for depreciation and amortisation expense | 3.43 | |
| 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) | 3.43 | |
| 3 | Adjustments for working capital | |
| Adjustments for decrease (increase) in inventories | 2.52 | |
| Adjustments for decrease (increase) in trade receivables | 294.87 | |
| Adjustments for decrease (increase) in other current assets | (286.41) | |
| Adjustments for increase (decrease) in trade payables | (6.91) | |
| Adjustments for increase (decrease) in other current liabilities | 35.39 | |
| Adjustments for provisions | (5.09) | |
| Total adjustments for working capital | 34.37 | |
| Total adjustments for reconcile profit (loss) | 37.80 | |
| Net cash flows from (used in) operations | (11.77) | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities before extraordinary items | (11.77) | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) operating activities | (11.77) | |
| 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 | 0.53 | |
| 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 | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Proceeds from government grants | 0.00 | |
| Net cash flows from (used in) investing activities before extraordinary items | (0.53) | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) investing activities | (0.53) | |
| 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 | 0.00 | |
| Repayments of borrowings | 1.20 | |
| Dividends paid | 0.00 | |
| Interest paid | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities before extraordinary items | (1.20) | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) financing activities | (1.20) | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (13.50) | |
| 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 | (13.50) | |
| Cash and cash equivalents cash flow statement at beginning of period | 30.02 | |
| Cash and cash equivalents cash flow statement at end of period | 16.52 | |
| 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 | 547.40 | ||
| Reserves and surplus | 262.20 | ||
| Money received against share warrants | 0.00 | ||
| Total shareholders' funds | 809.60 | ||
| 2 | Share application money pending allotment | 0.00 | |
| 3 | Deferred government grants | 0.00 | |
| 4 | Minority interest | ||
| 5 | Non-current liabilities | ||
| Long-term borrowings | 0.00 | ||
| Deferred tax liabilities (net) | 0.00 | ||
| Foreign currency monetary item translation difference liability account | 0.00 | ||
| Other long-term liabilities | |||
| Total of Other long-term liabilities | |||
| Long-term provisions | 0.00 | ||
| Total non-current liabilities | 0.00 | ||
| 6 | Current liabilities | ||
| Short-term borrowings | 0.00 | ||
| Trade Payables | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.15 | ||
| Total Trade payable | 0.15 | ||
| Other current liabilities | |||
| 1 | Other current liabilities | 44.18 | |
| Total of Other long-term liabilities | 44.18 | ||
| Short-term provisions | 2.22 | ||
| Total current liabilities | 46.55 | ||
| Total equity and liabilities | 856.15 | ||
| Assets | |||
| 1 | Non-current assets | ||
| i | Property, Plant and Equipment and Intangible assets | ||
| Property, Plant and Equipment | 8.07 | ||
| Producing properties | 0.00 | ||
| Intangible assets | 0.00 | Preproducing properties | 0.00 |
| Property, Plant and Equipment capital work-in-progress | 0.00 | ||
| Intangible assets under development or work-in-progress | 0.00 | ||
| Total Property, Plant and Equipment and Intangible assets | 8.07 | ||
| ii | Non-current investments | 0.00 | |
| v | Deferred tax assets (net) | 35.65 | |
| vi | Foreign currency monetary item translation difference asset account | 0.00 | |
| vii | Long-term loans and advances | 0.00 | |
| Other non-current assets | |||
| 1 | Other non-current assets | 83.77 | |
| Total of Other non-current assets | 83.77 | ||
| Total non-current assets | 127.49 | ||
| Current assets | |||
| Current investments | 0.00 | ||
| Inventories | 158.64 | ||
| Trade receivables | 262.05 | ||
| Cash and cash equivalents | 0.00 | ||
| Bank balance other than cash and cash equivalents | 16.52 | ||
| Short-term loans and advances | 11.82 | ||
| Other current assets | |||
| 1 | Other current assets | 279.63 | |
| Total of Other current assets | 279.63 | ||
| Total current assets | 728.66 | ||
| Total assets | 856.15 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) |
|---|
| 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 | |||||||
| 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 | A N Shah & Associates | Yes | 31-08-2026 | ||
|---|---|---|---|---|---|
| Name of signatory | |
| Designation of person | |
| Place | |
| Date |
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 | Ahimsa Industries Ltd | SAS TECHNOSUN LLP | Entity under common control of MD | Sale of goods or services | Sale of Fixed assets to Related party pursuant to the approval of members by way of Postal Ballot | 0.00 | 2,75,60,000.00 | 2,75,60,000.00 | Textual Information(1) | ||||||||||||||||
| 2 | Ahimsa Industries Ltd | Pooja Rajan Ambure | Executive Director | Remuneration | Not Applicable, remuneration is approved by Members in AGM | 3,60,000.00 | 0.00 | 0.00 | Textual Information(2) | ||||||||||||||||
| 3 | Ahimsa Industries Ltd | Dhara Gaurang Bhuta | Company Secretary and Compliance Officer | Remuneration | Not Applicable | 83,298.00 | 0.00 | 0.00 | Textual Information(3) | ||||||||||||||||
| 4 | Ahimsa Industries Ltd | Surbhi Singhvi Gupta | Company Secretary and Compliance Officer | Remuneration | Not Applicable | 1,50,000.00 | 0.00 | 0.00 | Textual Information(4) | ||||||||||||||||
| Total value of transaction during the reporting period | 5,93,298.00 | ||||||||||||||||||||||||
| Textual Information(1) | The Company sold its land and building situated at 160, Devraj Industrial Park, Piplaj-Pirana Road, Village Piplaj, Ahmedabad – 382405 to SAS Technosun LLP on January 31, 2025. The sale consideration remains outstanding as at March 31, 2026. Management expects the outstanding amount to be realized shortly in accordance with the agreed terms and conditions of the transaction and considers the same to be fully recoverable. |
| Textual Information(2) | The remuneration has been paid in accordance with the approval granted by the members of the Company at the 29th Annual General Meeting of Ahimsa Industries Limited held on Friday, September 20, 2024. |
| Textual Information(3) | Ms. Dhara Gaurang Bhuta has resigned w.e.f. 31st May, 2025 |
| Textual Information(4) | Ms. Surbhi Singhvi Gupta was Appointed w.e.f. 01st July, 2025 |