INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol AVIANSH
MSEI Symbol NOTLISTED
ISIN INEOTFB01017
Name of Company AVI ANSH TEXTILE 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 21-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 Manufacturing and Trading of Textile
Start date and time of board meeting 28-May-2025   02:00:00
End date and time of board meeting 28-May-2025   03:40:00
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 2025-05-28
Indicate Company website link for updated RPT policy of the Company www.avianshgroup.com
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
NOT APPLICABLE


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 679521000 1342432000
Other income 2914000 3872000
Total Income 682435000 1346304000
2 Expenses
(a) Cost of materials consumed 486802000 998917000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -14434000 -65662000
(d) Employee benefit expense 52152000 98489000
(e) Finance costs 5856000 19868000
(f) Depreciation and amortisation expense 16976000 33062000
(g) Other Expenses
1 Consumable Store 4850000 11865000
2 Electricity Expenses 56245000 112749000
3 Packaging & Forwarding 5921000 12996000
4 Printing & Stationery 136000 281000
5 Insurance 422000 1055000
6 Postage & Couriers 65000 132000
7 Rate, Fees & Taxes 374000 472000
8 Brokerage & Commission 69000 1934000
9 Repair & Maintenance: 633000 1474000
10 Other Expenses 55496000 94313000
Total other expenses 124211000 237271000
Total expenses 671563000 1321945000
3 Profit before exceptional and extraordinary items and tax 10872000 24359000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 10872000 24359000
6 Extraordinary items 0 0
7 Profit before tax 10872000 24359000
8 Tax Expense
Current tax 2936000 6877000
Deferred tax 31000 -478000
Total tax expenses 2967000 6399000
9 Net Profit Loss for the period from continuing operations 7905000 17960000
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 7905000 17960000
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 7905000 17960000
17 Details of equity share capital
Paid-up equity share capital 139769000 139769000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 283794000
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.56 1.51
Diluted earnings (loss) per share from continuing and discontinued operations 0.56 1.51
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 24359000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 19868000
Adjustments for depreciation and amortisation expense 33062000
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 -2021000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 2222000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 53131000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -22547000
Adjustments for decrease (increase) in trade receivables -23477000
Adjustments for decrease (increase) in other current assets 2923000
Adjustments for increase (decrease) in trade payables 2283000
Adjustments for increase (decrease) in other current liabilities 3823000
Adjustments for provisions -18479000
Total adjustments for working capital -55474000
Total adjustments for reconcile profit (loss) -2343000
Net cash flows from (used in) operations 22016000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 14314000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items 7702000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities 7702000
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 21769000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties -364000
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 0
Interest received 2021000
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 -20112000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -20112000
Cash flows from used in financing activities
Proceeds from issuing shares 247995000
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 188366000
Dividends paid 0
Interest paid 19869000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities before extraordinary items 39760000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 39760000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 27350000
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 27350000
Cash and cash equivalents cash flow statement at beginning of period 8046000
Cash and cash equivalents cash flow statement at end of period 35396000


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 139769000
Reserves and surplus 283794000
Money received against share warrants
Total shareholders' funds 423563000
2 Share application money pending allotment 0
3 Deferred government grants
4 Minority interest
5 Non-current liabilities
Long-term borrowings 85709000
Deferred tax liabilities (net)
Foreign currency monetary item translation difference liability account
Other long-term liabilities
Long-term provisions 4242000
Total non-current liabilities 89951000
6 Current liabilities
Short-term borrowings 174046000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 20033000
Total Trade payable 20033000
Other current liabilities 12737000
Short-term provisions 16411000
Total current liabilities 223227000
Total equity and liabilities 736741000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 191268000
Producing properties
Intangible assets 0
Preproducing properties
Property, Plant and Equipment capital work-in-progress
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 191268000
ii Non-current investments 0
v Deferred tax assets (net) 1770000
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 0
viii Other non-current assets 14003000
Total non-current assets 207041000
Current assets
Current investments 0
Inventories 299764000
Trade receivables 140129000
Cash and cash equivalents 35396000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 30149000
Other current assets 24262000
Total current assets 529700000
Total assets 736741000
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block
Textual Information(1) 1. The above Financial Results as reviewed and recommended by the Audit Committee of the Company and the same were approved by the Board of Directors of the company at their respective meeting held on Wednesday, May 28th, 2025. 2. The results for the half year and year ended 31st March, 2025 has been Audited by the statutory auditor of the Company in compliance with regulation 33 of SEBI (listing obligations and disclosure requirements) regulations, 2015. 3. As per MCA notification dated 16th February 2015 companies whose shares are listed on SME exchange as referred to Chapter IX of SEBI (lssue of Capital and Disclosure Requirements) Regulation, 2018 are exempted from compulsory requirement of adoption of IND-AS. 4. The Earning Per Share has been computed in accordance with the Accounting Standard on Earnings Per Share AS 20. 5. The Company's primary business includes manufacturing of Yarn, Textile and Garments. This is the only segment as envisaged in Accounting Standard 17 'Segment Reporting' therefore disclosure for Segment reporting is not required under Accounting Standard 17 Segment Reporting'. 6. The Financial Results have been prepared in accordance with the Generally Accepted Accounting Principles as notified under Section 133 of the Companies Act, 2013 read there under and other accounting principles generally accepted in India as amended from time to time. 7. The figures for the previous period have been restated/regrouped/reclassified wherever necessary in order to make them comparable.


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 KULDEEP SHARMA & ASSOCIATES Yes 28-Feb-2027


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 27-Sep-2024
Amount Raised 259900000
Report filed for Quarter ended 31-Mar-2025
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
1 Term Loan Repayment Not Applicable 39476000 0 38378000 0
2 Funding of the working capital requirement of the company Not Applicable 201194000 0 137300000 0
3 General Corporate Purposes Not Applicable 5534000 0 5534000 0
4 Funds utilised for meeting IPO Expenses Not Applicable 13700000 0 13700000 0


Signatory Details
Name of signatory ANIL KUMAR JAIN
Designation of person Managing Director
Place DELHI
Date 28-May-2025


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 AVI ANSH TEXTILE LIMITED AVI ANSH ENTERPRISES PRIVATE LIMITED COMPANY IN WHICH DIRECTOR USES SIGNIFICANT INFLUENCE Purchase of goods or services 250000000 Subject to the quarterly review by the Audit Committee 77300000 19025000 0
2 AVI ANSH TEXTILE LIMITED AVI ANSH ENTERPRISES PRIVATE LIMITED COMPANY IN WHICH DIRECTOR USES SIGNIFICANT INFLUENCE Sale of goods or services 250000000 Subject to the quarterly review by the Audit Committee 71100000 34920000 0
3 AVI ANSH TEXTILE LIMITED ANIL KUMAR JAIN Managing Director Any other transaction Payment of Rent 360000 Subject to the quarterly review by the Audit Committee 180000 117000 0
4 AVI ANSH TEXTILE LIMITED ARIHANT YARNFAB PRIVATE LIMITED COMPANY IN WHICH DIRECTOR USES SIGNIFICANT INFLUENCE Interest paid 200000 Subject to the quarterly review by the Audit Committee 32000 3988000 0
5 AVI ANSH TEXTILE LIMITED S J METALS PRIVATE LIMITED COMPANY IN WHICH DIRECTOR USES SIGNIFICANT INFLUENCE Interest paid 150000 Subject to the quarterly review by the Audit Committee 19000 2345000 0
6 AVI ANSH TEXTILE LIMITED HI CHOICE REAL ESTATE PRIVATE LIMITED COMPANY IN WHICH DIRECTOR USES SIGNIFICANT INFLUENCE Interest paid 1000000 Subject to the quarterly review by the Audit Committee 0 21742000 0
7 AVI ANSH TEXTILE LIMITED G A ALLOYS PRIVATE LIMITED COMPANY IN WHICH DIRECTOR USES SIGNIFICANT INFLUENCE Interest paid 40000 Subject to the quarterly review by the Audit Committee 0 808000 0
Total value of transaction during the reporting period 148631000