INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol AGARWALTUF
MSEI Symbol NOTLISTED
ISIN INE0P8X01016
Name of Company Agarwal Toughened Glass India 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 28-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-05-2026
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 MANUFACTURING OF GLASSES AND OTHER ALLIED ACTIVITIES
Start date and time of board meeting 28-05-2026   14:30:00
End date and time of board meeting 28-05-2026   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 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? No
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the 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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
1. No defaults in Loans. 2. RPT Policy was last updated on 28-06-2025. 3. RPT figures in this sheet refer to the amount of transactions during the period ended March 31, 2026, and not to half-yearly figures.


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 4,904.01 9,492.39
Other income 176.11 513.88
Total Income 5,080.12 10,006.27
2 Expenses
(a) Cost of materials consumed 3,414.46 6,086.78
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (476.38) (483.49)
(d) Employee benefit expense 301.87 554.10
(e) Finance costs (16.22) 116.26
(f) Depreciation and amortisation expense 119.23 236.69
(g) Other Expenses
1 Other Expenses 305.11 528.61
Total other expenses 305.11 528.61
Total expenses 3,648.07 7,038.95
3 Profit before exceptional and extraordinary items and tax 1,432.05 2,967.32
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 1,432.05 2,967.32
6 Extraordinary items 0.00 0.00
7 Profit before tax 1,432.05 2,967.32
8 Tax Expense
Current tax 387.13 773.53
Deferred tax 110.84 34.04
Total tax expenses 497.97 807.57
9 Net Profit Loss for the period from continuing operations 934.08 2,159.75
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 934.08 2,159.75
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 934.08 2,159.75
17 Details of equity share capital
Paid-up equity share capital 1,767.46 1,767.46
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 9,815.20
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 5.28 12.22
Diluted earnings (loss) per share from continuing and discontinued operations 5.28 12.22
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


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Textual Information(1) Notes: 1. The above statement of Audited Standalone Financial Results for the half year and year ended March 31, 2026 were reviewed by the Audit Committee and approved by the Board of Directors in its meeting held on 28.05.2026. Mrs. Anita Agarwal (Chairman and Managing Director) is authorised by the Board of Directors to sign the financial results. 2. The Statutory Auditors have given their review report in respect of the financials for the above results as required under Regulation 33 of SEBI (LODR) Regulation, 2015. The Auditors have expressed an unmodified opinion on the said financial results. 3. These Financial Results are prepared in accordance with the Accounting Standards prescribed u/s 133 of the Companies Act, 2013 read with Rule 7 of Companies (Accounting Rules), 2014 and other recognised practises and policies, as applicable. 4. The Figures for the half year ended March 31, 2026 and corresponding half year ended March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year and the year to date figures upto the half year ended of the respective financial year. 5. Company is mainly engaged in the Manufacturing of Glasses and other allied activities. The company operates in only single segment; hence segment reporting is not applicable. 6. The Company has made an Initial Public Offering (IPO) of Rs. 57,99,600 Equity shares of face value Rs 10 each on Initial Public Offering (IPO) at an issue price of Rs 108 (including a premium of Rs. 98/- per Equity Share) aggregating up to Rs. 6263.56 Lakhs. The equity shares of the Company got listed on NSE Emerge Platform on 05th December 2024. Auditor Certificate for utilisation of IPO funds is enclosed herewith. There is no deviation/variation in the funds as amounts disclosed in the offer document. As on 31.03.2026, details are as follows: Sr. No. Object as disclosed in offer document Amount disclosed in offer document Actual Utilized Amount (As on 31.03.2025) Balance Amount (As on 31.03.2025) Amount Utilized (As on 30.09.2025) Balance Amount (As on 30.09.2025) Amount Utilized (As on 31.03.2026) Balance Amount (As on 31.03.2026) 1. Purchase of machinery at our existing manufacturing unit 966.81 107.74 859.07 236.26 622.81 224.36 398.45 2. Repayment of certain Borrowings 600.00 374.69 225.31 225.31 0 0 0 3. To meet incremental working capital requirements 2500.00 1000.00 1500.00 1500.00 0 0 0 4. General corporate purposes 1496.76 890.70 606.06 379.80 226.26 226.26 0 Total 5563.57 2373.13 3190.44 2341.37 849.07 450.62 398.45 By order of the Board of the Directors For AGARWAL TOUGHENED GLASS INDIA LIMITED (Formerly known as Agarwal Toughened Glass India Private Limited) Anita Agarwal Managing Director DIN : 09740258 Place of Signature: Jaipur Date: 28.05.2026


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 2,967.32
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 116.26
Adjustments for depreciation and amortisation expense 236.69
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) 352.95
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (1,242.72)
Adjustments for decrease (increase) in trade receivables (1,631.22)
Adjustments for decrease (increase) in other current assets (770.28)
Adjustments for increase (decrease) in trade payables (41.57)
Adjustments for increase (decrease) in other current liabilities 15.53
Adjustments for provisions 4.18
Total adjustments for working capital (3,666.08)
Total adjustments for reconcile profit (loss) (3,313.13)
Net cash flows from (used in) operations (345.81)
Dividends received 0.00
Interest paid 0.00
Interest received (100.28)
Income taxes paid (refund) 404.34
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items (850.43)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities (850.43)
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 556.43
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 100.28
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 (456.15)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (456.15)
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 899.76
Dividends paid 0.00
Interest paid 116.26
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items (1,016.02)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities (1,016.02)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (2,322.60)
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 (2,322.60)
Cash and cash equivalents cash flow statement at beginning of period 3,387.19
Cash and cash equivalents cash flow statement at end of period 1,064.59


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 1,767.46
Reserves and surplus 9,815.20
Money received against share warrants
Total shareholders' funds 11,582.66
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest
5 Non-current liabilities
Long-term borrowings 816.89
Deferred tax liabilities (net) 0.00
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities
1 other non current liabilities 22.84
Total of Other long-term liabilities 22.84
Long-term provisions 0.00
Total non-current liabilities 839.73
6 Current liabilities
Short-term borrowings 1,650.55
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 13.33
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 41.73
Total Trade payable 55.06
Other current liabilities
1 other current liabilities 64.57
Total of Other long-term liabilities 64.57
Short-term provisions 652.84
Total current liabilities 2,423.02
Total equity and liabilities 14,845.41
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 2,279.02
Producing properties 0.00
Intangible assets 0.00
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 1,343.38
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 3,622.40
ii Non-current investments 0.00
v Deferred tax assets (net) 103.39
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 0.00
Total of Other non-current assets 0.00
Total non-current assets 3,725.79
Current assets
Current investments 0.00
Inventories 2,940.60
Trade receivables 3,454.35
Cash and cash equivalents 1,064.59
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 3,660.08
Other current assets
Total of Other current assets
Total current assets 11,119.62
Total assets 14,845.41
Disclosure of notes on assets and liabilities Textual Information(1)


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Textual Information(1) 1. No defaults in Loans. 2. RPT Policy was last updated on 28-06-2025. 3. RPT figures in this sheet refer to the amount of transactions during the period ended March 31, 2026, and not to half-yearly figures.


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 Textual Information(1)


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Textual Information(1) 1. Company is mainly engaged in the Manufacturing of Glasses and other allied activities. The company operates in only single segment; hence segment reporting is not applicable.




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 JETHANI & ASSOCIATES Yes 31-08-2028


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 04-12-2024
Amount Raised 62,63,56,000.00
Report filed for Quarter ended 31-03-2026
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any


Signatory Details

Name of signatory VARSHA SETHI
Designation of person Company Secretary and Compliance Officer
Place JAIPUR
Date 28-05-2026


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 AGARWAL TOUGHENED GLASS INDIA LIMITED Mahesh Kumar Agarwal Director Remuneration N.A. 25.20 0.00 0.00
2 AGARWAL TOUGHENED GLASS INDIA LIMITED Uma Shankar Agarwal Director Loan N.A. 1.00 0.00 0.00 Textual Information(1)
3 AGARWAL TOUGHENED GLASS INDIA LIMITED Uma Shankar Agarwal Director Remuneration N.A. 6.00 0.00 0.00
4 AGARWAL TOUGHENED GLASS INDIA LIMITED Sharda Agarwal Director Relative Remuneration N.A. 6.00 0.00 0.00
5 AGARWAL TOUGHENED GLASS INDIA LIMITED Anita Agarwal Managing Director Remuneration N.A. 33.60 0.00 0.00
6 AGARWAL TOUGHENED GLASS INDIA LIMITED Mayur Agarwal Director Relative Remuneration N.A. 12.00 0.00 0.00
7 AGARWAL TOUGHENED GLASS INDIA LIMITED Sharda Devi Agarwal Director Relative Remuneration N.A. 7.20 0.00 0.00
8 AGARWAL TOUGHENED GLASS INDIA LIMITED Palak Agarwal Director Relative Remuneration N.A. 7.20 0.00 0.00
9 AGARWAL TOUGHENED GLASS INDIA LIMITED Agarwal Float Glass India Limited Common Director Sale of goods or services N.A. 286.37 0.00 0.00
10 AGARWAL TOUGHENED GLASS INDIA LIMITED Agarwal Float Glass India Limited Common Director Purchase of goods or services N.A. 317.09 0.00 0.00
11 AGARWAL TOUGHENED GLASS INDIA LIMITED Agarwal Fortune India Limited Common Director Purchase of goods or services N.A. 50.05 0.00 0.00
12 AGARWAL TOUGHENED GLASS INDIA LIMITED Mangal Ram Prajapati KMP-CFO Remuneration N.A. 2.98 0.00 0.00
13 AGARWAL TOUGHENED GLASS INDIA LIMITED Varsha Sethi KMP-CS Remuneration N.A. 0.75 0.00 0.00 Textual Information(2)
14 AGARWAL TOUGHENED GLASS INDIA LIMITED Tanvi Maru KMP-CS Remuneration N.A. 1.23 0.00 0.00 Textual Information(3)
Total value of transaction during the reporting period 756.67



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Textual Information(1) LOAN REPAID
Textual Information(2) Appointed on 08/12/2025.
Textual Information(3) Resigned on 08-12-2025