| Scrip code | 000000 |
|---|---|
| NSE Symbol | ATMASTCO |
| MSEI Symbol | NOTLISTED |
| ISIN | INE05DH01017 |
| Name of Company | ATMASTCO 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 | 26-05-2026 |
| 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 | 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 | 26-05-2026 18:00:00 |
| End date and time of board meeting | 26-05-2026 19:30:00 |
| 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 |
| 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 | 17,129.01 | 29,261.91 | |
| Other income | 262.06 | 262.16 | |
| Total Income | 17,391.07 | 29,524.07 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 11,879.59 | 17,452.11 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (1,037.43) | (1,786.26) |
| (d) | Employee benefit expense | 972.89 | 1,582.88 |
| (e) | Finance costs | 750.21 | 1,229.07 |
| (f) | Depreciation and amortisation expense | 186.86 | 397.16 |
| (g) | Other Expenses | ||
| 1 | Other Expenses | 2,789.37 | 7,274.47 |
| Total other expenses | 2,789.37 | 7,274.47 | |
| Total expenses | 15,541.49 | 26,149.43 | |
| 3 | Profit before exceptional and extraordinary items and tax | 1,849.58 | 3,374.64 |
| 4 | Exceptional items | (811.35) | (811.35) |
| 5 | Profit before extraordinary items and tax | 1,038.23 | 2,563.29 |
| 6 | Extraordinary items | 0.00 | 0.00 |
| 7 | Profit before tax | 1,038.23 | 2,563.29 |
| 8 | Tax Expense | ||
| Current tax | 232.29 | 700.72 | |
| Deferred tax | (24.32) | (42.71) | |
| Total tax expenses | 207.97 | 658.01 | |
| 9 | Net Profit Loss for the period from continuing operations | 830.26 | 1,905.28 |
| 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 | 830.26 | 1,905.28 |
| 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 | 830.26 | 1,905.28 |
| 17 | Details of equity share capital | ||
| Paid-up equity share capital | 2,473.47 | 2,473.47 | |
| Face value of equity share capital | 10 | 10 | |
| 18 | Reserves excluding revaluation reserve | 0.00 | |
| 19 | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 3.36 | 7.7 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 3.36 | 7.7 | |
| 20 | Debt equity ratio | 0.1900 | 0.1900 |
| 21 | Debt service coverage ratio | 25.9800 | 25.9800 |
| 22 | Interest service coverage ratio | 2.7500 | 2.7500 |
| 23 | Disclosure of notes on financial results | ||
| 20 | Debt equity ratio | |
|---|---|---|
| 21 | Debt service coverage ratio | Due to decrease in long term borrowings from bank and others |
| 22 | Interest service coverage ratio | Within Normal Variance Limit |
| 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 | 2,563.29 | |
| 2 | Adjustments for reconcile profit (loss) | |
| Adjustments to profit (loss) | ||
| Adjustments for finance costs | 849.80 | |
| Adjustments for depreciation and amortisation expense | 397.16 | |
| 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 | (121.03) | |
| Other adjustments to reconcile profit (loss) | (97.02) | |
| Other adjustments for non-cash items | 12.28 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments to profit (loss) | 1,041.19 | |
| 3 | Adjustments for working capital | |
| Adjustments for decrease (increase) in inventories | (384.26) | |
| Adjustments for decrease (increase) in trade receivables | 7,263.99 | |
| Adjustments for decrease (increase) in other current assets | (9,289.60) | |
| Adjustments for increase (decrease) in trade payables | (2,283.60) | |
| Adjustments for increase (decrease) in other current liabilities | 1,923.89 | |
| Adjustments for provisions | 439.20 | |
| Total adjustments for working capital | (2,330.38) | |
| Total adjustments for reconcile profit (loss) | (1,289.19) | |
| Net cash flows from (used in) operations | 1,274.10 | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 100.00 | |
| Other inflows (outflows) of cash | (6.35) | |
| Net cash flows from (used in) operating activities before extraordinary items | 1,167.75 | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) operating activities | 1,167.75 | |
| 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 | 3.50 | |
| Purchase of property plant and equipment | 1,149.70 | |
| 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 | 121.03 | |
| 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 | (1,025.17) | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) investing activities | (1,025.17) | |
| 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 | (224.78) | |
| Dividends paid | 0.00 | |
| Interest paid | 849.80 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (2,458.77) | |
| Net cash flows from (used in) financing activities before extraordinary items | (3,083.79) | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) financing activities | (3,083.79) | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (2,941.21) | |
| 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 | (2,941.21) | |
| Cash and cash equivalents cash flow statement at beginning of period | 4,906.01 | |
| Cash and cash equivalents cash flow statement at end of period | 1,964.80 | |
| 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 | 2,473.47 | ||
| Reserves and surplus | 12,156.54 | ||
| Money received against share warrants | 0.00 | ||
| Total shareholders' funds | 14,630.01 | ||
| 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 | 2,791.45 | ||
| Deferred tax liabilities (net) | 67.83 | ||
| Foreign currency monetary item translation difference liability account | 0.00 | ||
| Other long-term liabilities | |||
| 1 | OTHER LONG-TERM LIABILITIES | 3,764.73 | |
| Total of Other long-term liabilities | 3,764.73 | ||
| Long-term provisions | 144.00 | ||
| Total non-current liabilities | 6,768.01 | ||
| 6 | Current liabilities | ||
| Short-term borrowings | 7,569.01 | ||
| Trade Payables | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 125.87 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 7,238.41 | ||
| Total Trade payable | 7,364.28 | ||
| Other current liabilities | |||
| 1 | OTHER CURRENT LIABILITIES | 2,499.22 | |
| Total of Other long-term liabilities | 2,499.22 | ||
| Short-term provisions | 3,395.73 | ||
| Total current liabilities | 20,828.24 | ||
| Total equity and liabilities | 42,226.26 | ||
| Assets | |||
| 1 | Non-current assets | ||
| i | Property, Plant and Equipment and Intangible assets | ||
| Property, Plant and Equipment | 3,382.82 | ||
| Producing properties | 0.00 | ||
| Intangible assets | 6.49 | Preproducing properties | 0.00 |
| Property, Plant and Equipment capital work-in-progress | 0.00 | ||
| Intangible assets under development or work-in-progress | 20.51 | ||
| Total Property, Plant and Equipment and Intangible assets | 3,409.82 | ||
| ii | Non-current investments | 0.00 | |
| v | Deferred tax assets (net) | 0.00 | |
| vi | Foreign currency monetary item translation difference asset account | 0.00 | |
| vii | Long-term loans and advances | 16.18 | |
| Other non-current assets | |||
| 1 | OTHER NON CURRENT ASSET | 75.21 | |
| Total of Other non-current assets | 75.21 | ||
| Total non-current assets | 3,501.21 | ||
| Current assets | |||
| Current investments | 0.00 | ||
| Inventories | 14,108.17 | ||
| Trade receivables | 9,078.29 | ||
| Cash and cash equivalents | 1,964.80 | ||
| Bank balance other than cash and cash equivalents | 0.00 | ||
| Short-term loans and advances | 11,453.15 | ||
| Other current assets | |||
| 1 | OTHER CURRENT ASSET | 2,120.64 | |
| Total of Other current assets | 2,120.64 | ||
| Total current assets | 38,725.05 | ||
| Total assets | 42,226.26 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) | Within Normal Variance Limit |
|---|
| 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 | Manufacturing/Fabrication | 11,088.01 | 22,263.15 | ||||
| 2 | Services | 6,041.00 | 6,998.76 | ||||
| Total Segment Revenue | 17,129.01 | 29,261.91 | |||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | 17,129.01 | 29,261.91 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Manufacturing/Fabrication | 1,048.90 | 2,885.32 | ||||
| 2 | Services | 739.54 | 907.04 | ||||
| Total Profit before tax | 1,788.44 | 3,792.36 | |||||
| i. Finance cost | 750.21 | 1,229.07 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | |||||||
| Profit before tax | 1,038.23 | 2,563.29 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Manufacturing/Fabrication | 22,686.03 | 22,686.03 | ||||
| 2 | Services | 19,540.23 | 19,540.23 | ||||
| Total Segment Asset | 42,226.26 | 42,226.26 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 42,226.26 | 42,226.26 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Manufacturing/Fabrication | 22,686.03 | 22,686.03 | ||||
| 2 | Services | 19,540.23 | 19,540.23 | ||||
| Total Segment Liabilities | 42,226.26 | 42,226.26 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 42,226.26 | 42,226.26 | |||||
| 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 C Surana & Co. | Yes | 31-08-2026 | ||
|---|---|---|---|---|---|