INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol AURDIS
MSEI Symbol NOTLISTED
ISIN INE448V01019
Name of Company Aurangabad Distillery Limited
Type of company SME
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 18-May-2025
Description of presentation currency INR (in Actuals)
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 Manufacturer of Ethyl Alcohol
Start date and time of board meeting 28-May-2025   16:00:00
End date and time of board meeting 28-May-2025   17:00:00
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 Yes
(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? 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
No Default was made by the Company during the year.


Financial Results — Other than Bank
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-Oct-2024 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Revenue From Operations
Revenue from operations 589380000 1111710000
Other income 39754000 87150000
Total Income 629134000 1198860000
2 Expenses
(a) Cost of materials consumed 324869000 582255000
(b) Purchases of stock-in-trade 99772000 138756000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -78688000 -17347000
(d) Employee benefit expense 20931000 37003000
(e) Finance costs 32796000 67763000
(f) Depreciation and amortisation expense 19303000 38540000
(g) Other Expenses
1 Other Expenses 170706000 227179000
Total other expenses 170706000 227179000
Total expenses 589689000 1074149000
3 Profit before exceptional and extraordinary items and tax 39445000 124711000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 39445000 124711000
6 Extraordinary items 0 0
7 Profit before tax 39445000 124711000
8 Tax Expense
Current tax 11958000 34334000
Deferred tax -941000 669000
Total tax expenses 11017000 35003000
9 Net Profit Loss for the period from continuing operations 28428000 89708000
10 Profit (loss) from discontinuing operations before tax 0 0
11 Tax expense of discontinuing operations 0 0
12 Net profit (loss) from discontinuing operation after tax 0 0
13 Profit (loss) for period before minority interest 28428000 89708000
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 28428000 89708000
17 Details of equity share capital
Paid-up equity share capital 102500000 102500000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 861179000
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.13 9.87
Diluted earnings (loss) per share from continuing and discontinued operations 3.13 9.87
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
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
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 124711000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 67763000
Adjustments for depreciation and amortisation expense 38540000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for share-based payments 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 106303000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -14892000
Adjustments for decrease (increase) in trade receivables -14108000
Adjustments for decrease (increase) in other current assets -1772000
Adjustments for increase (decrease) in trade payables 54874000
Adjustments for increase (decrease) in other current liabilities -22626000
Adjustments for provisions -24023000
Total adjustments for working capital -22547000
Total adjustments for reconcile profit (loss) 83756000
Net cash flows from (used in) operations 208467000
Dividends received -4000
Interest paid 0
Interest received -34236000
Income taxes paid (refund) 36861000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items 137366000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities 137366000
4 Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property plant and equipment 0
Purchase of property plant and equipment 61276000
Proceeds from sales of intangible assets -87000
Purchase of intangible assets 0
Cash advances and loans made to other parties 235316000
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 4000
Interest received 34236000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -262439000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -262439000
Cash flows from used in financing activities
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 187323000
Repayments of borrowings 0
Dividends paid 0
Interest paid 67763000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities before extraordinary items 119560000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 119560000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -5513000
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents -5513000
Cash and cash equivalents cash flow statement at beginning of period 5794000
Cash and cash equivalents cash flow statement at end of period 281000


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 102500000
Reserves and surplus 861179000
Money received against share warrants 0
Total shareholders' funds 963679000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest
5 Non-current liabilities
Long-term borrowings 349669000
Deferred tax liabilities (net) 75786000
Foreign currency monetary item translation difference liability account 0
Other long-term liabilities
Long-term provisions 7484000
Total non-current liabilities 432939000
6 Current liabilities
Short-term borrowings 462208000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 2210000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 137633000
Total Trade payable 139843000
Other current liabilities 74225000
Short-term provisions 51746000
Total current liabilities 728022000
Total equity and liabilities 2124640000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 442312000
Producing properties
Intangible assets 0
Preproducing properties
Property, Plant and Equipment capital work-in-progress 63626000
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 505938000
ii Non-current investments 26000
v Deferred tax assets (net)
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 280200000
viii Other non-current assets 13507000
Total non-current assets 799671000
Current assets
Current investments 0
Inventories 412121000
Trade receivables 34637000
Cash and cash equivalents 281000
Bank balance other than cash and cash equivalents 1690000
Short-term loans and advances 863316000
Other current assets 12924000
Total current assets 1324969000
Total assets 2124640000
Disclosure of notes on assets and liabilities


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
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-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
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




Details of Impact of Audit Qualification
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 HMA & Associates Yes 31-May-2028


Signatory Details
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 Aurangabad Distillery Limited Karan Sugars Private Limited Common Director Sale of goods or services NA 725214000000 0 0
2 Aurangabad Distillery Limited Satyam Spirits Private Limited Common Director Loan NA 8542549300000 18856021400000 27398570700000 Loan 0.12 Mutal consent of both the parties Unsecured Business Purpose Textual Information(1)
3 Aurangabad Distillery Limited Satyam Spirits Private Limited Common Director Interest paid NA 3123696600000 0 0
4 Aurangabad Distillery Limited New Phaltan Sugar Works Distillery Division Limited Common Director Sale of goods or services NA 4725051250000 1094213652000 1801929248000
5 Aurangabad Distillery Limited New Phaltan Sugar Works Distillery Division Limited Common Director Purchase of goods or services NA 3898400000000 0 0
6 Aurangabad Distillery Limited New Phaltan Sugar Works Distillery Division Limited Common Director Interest received NA 3205158900000 0 0
7 Aurangabad Distillery Limited New Phaltan Sugar Works Distillery Division Limited Common Director Loan NA 4015000000000 24005000000000 28020000000000 Loan 0.12 Mutal consent of both the parties Unsecured Business Purpose Textual Information(2)
8 Aurangabad Distillery Limited Dharampal Kalani Managing Director Remuneration NA 600000000000 0 0
9 Aurangabad Distillery Limited Amadeepsing Sethi Wholetime Director Remuneration NA 600000000000 0 0
10 Aurangabad Distillery Limited Karan Yadav CEO Any other transaction Salary NA 120000000000 0 0
Total value of transaction during the reporting period 29555070050000



Text Block
Textual Information(1) Unsecured Loan includes inter-corporate loan from Sathyam Spirits Private Limited. Interest is payable @ 12% p.a. The tenure of the loan and repayment terms have not been defined and are suject to change as per mutual consent of both the parties.
Textual Information(2) The interest charged on this loan is at 12% p.a.Since the tenure of the loan and terms of repayment are not specified, the same is repayable on demand.