INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol ANNAPURNA
MSEI Symbol NOTLISTED
ISIN INE0MGM01017
Name of Company ANNAPURNA SWADISHT 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-May-2025
Description of presentation currency INR (in Actuals)
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 Single segment
Description of single segment Food Products
Start date and time of board meeting 29-May-2025   15:45:00
End date and time of board meeting 29-May-2025   19:50:00
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


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 Consolidated Consolidated
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 2042128000 4079706000
Other income 2815000 7430000
Total Income 2044943000 4087136000
2 Expenses
(a) Cost of materials consumed 1289259000 2665674000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 41916000 46275000
(d) Employee benefit expense 153063000 231292000
(e) Finance costs 64824000 112216000
(f) Depreciation and amortisation expense 60769000 95587000
(g) Other Expenses
1 Other Expenses 315414000 665052000
Total other expenses 315414000 665052000
Total expenses 1925245000 3816096000
3 Profit before exceptional and extraordinary items and tax 119698000 271040000
4 Exceptional items 18346000 18346000
5 Profit before extraordinary items and tax 138044000 289386000
6 Extraordinary items 0 0
7 Profit before tax 138044000 289386000
8 Tax Expense
Current tax 44011000 70711000
Deferred tax 3547000 3545000
Total tax expenses 47558000 74256000
9 Net Profit Loss for the period from continuing operations 90486000 215130000
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 90486000 215130000
14 Share of profit (loss) of associates 0 0
15 Profit (loss) of minority interest 0 0
16 Net profit (Loss) for the period 90486000 215130000
17 Details of equity share capital
Paid-up equity share capital 218200000 218200000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 2780585000
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 4.56 10.84
Diluted earnings (loss) per share from continuing and discontinued operations 4.56 10.84
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 Consolidated
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 289386000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 0
Adjustments for depreciation and amortisation expense 95587000
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 37756000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 3964000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 137307000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 181930000
Adjustments for decrease (increase) in trade receivables 288742000
Adjustments for decrease (increase) in other current assets 18700000
Adjustments for increase (decrease) in trade payables -179549000
Adjustments for increase (decrease) in other current liabilities 222219000
Adjustments for provisions 74258000
Total adjustments for working capital 606300000
Total adjustments for reconcile profit (loss) 743607000
Net cash flows from (used in) operations 1032993000
Dividends received 0
Interest paid 0
Interest received 937000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items 1033930000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities 1033930000
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 256119000
Proceeds from sales of intangible assets 88145000
Purchase of intangible assets 43509000
Cash advances and loans made to other parties 0
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 0
Interest received -937000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -165356000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -377776000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -377776000
Cash flows from used in financing activities
Proceeds from issuing shares 42300000
Proceeds from issuing other equity instruments 1681914000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 372527000
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 1251506000
Net cash flows from (used in) financing activities before extraordinary items 2603193000
Proceeds from extraordinary items 33188000
Payment for extraordinary items 77438000
Net cash flows from (used in) financing activities 2558943000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 3215097000
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 3215097000
Cash and cash equivalents cash flow statement at beginning of period 33015000
Cash and cash equivalents cash flow statement at end of period 3248112000


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 Consolidated
Equity and liabilities
1 Shareholders' funds
Share capital 218200000
Reserves and surplus 2780585000
Money received against share warrants
Total shareholders' funds 2998785000
2 Share application money pending allotment 0
3 Deferred government grants
4 Minority interest 47264000
5 Non-current liabilities
Long-term borrowings 223558000
Deferred tax liabilities (net) 5213000
Foreign currency monetary item translation difference liability account
Other long-term liabilities 8930000
Long-term provisions 0
Total non-current liabilities 237701000
6 Current liabilities
Short-term borrowings 775011000
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 232306000
Total Trade payable 232306000
Other current liabilities 346161000
Short-term provisions 58157000
Total current liabilities 1411635000
Total equity and liabilities 4695385000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 785535000
Producing properties
Intangible assets 1384306000
Preproducing properties
Property, Plant and Equipment capital work-in-progress 129073000
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 2298914000
ii Non-current investments 65399000
v Deferred tax assets (net)
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 264773000
viii Other non-current assets
Total non-current assets 2629086000
Current assets
Current investments 0
Inventories 759538000
Trade receivables 582382000
Cash and cash equivalents 297488000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 323577000
Other current assets 103314000
Total current assets 2066299000
Total assets 4695385000
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 Consolidated Consolidated
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 M/S AGARWAL KHETAN & CO Yes 31-Jan-2027