INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol AVSL
MSEI Symbol NOTLISTED
ISIN INE522V01011
Name of Company AVSL INDUSTRIES 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-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 Multi segment
Description of single segment
Start date and time of board meeting 30-May-2025   16:30:00
End date and time of board meeting 30-May-2025   18:30:00
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 Not applicable
Whether the company has any related party? No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? No
(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? 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
NA


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 703438000 1391341000
Other income 10349000 17053000
Total Income 713787000 1408394000
2 Expenses
(a) Cost of materials consumed 517147000 1003872000
(b) Purchases of stock-in-trade 11926000 34916000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -7314000 2876000
(d) Employee benefit expense 48795000 96700000
(e) Finance costs 22098000 35169000
(f) Depreciation and amortisation expense 15849000 28349000
(g) Other Expenses
1 OTHER EXPENSES 85513000 171991000
Total other expenses 85513000 171991000
Total expenses 694014000 1373873000
3 Profit before exceptional and extraordinary items and tax 19773000 34521000
4 Exceptional items 8000 -248000
5 Profit before extraordinary items and tax 19781000 34273000
6 Extraordinary items 0 0
7 Profit before tax 19781000 34273000
8 Tax Expense
Current tax 6308000 9931000
Deferred tax -744000 -935000
Total tax expenses 5564000 8996000
9 Net Profit Loss for the period from continuing operations 14217000 25277000
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 14217000 25277000
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 14217000 25277000
17 Details of equity share capital
Paid-up equity share capital 53311000 53311000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 325026000
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.67 4.74
Diluted earnings (loss) per share from continuing and discontinued operations 2.67 4.74
20 Debt equity ratio 0.0158 0.0159
21 Debt service coverage ratio 0.0 0.0
22 Interest service coverage ratio 0.0 0.0
23 Disclosure of notes on financial results


Remarks
20 Debt equity ratio
21 Debt service coverage ratio NSE Representatuve told us to put zero for uploading, otherwise company was getting error.
22 Interest service coverage ratio NSE Representatuve told us to put zero for uploading, otherwise company was getting error.


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 34273000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 35169000
Adjustments for depreciation and amortisation expense 28349000
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) 63518000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 11204000
Adjustments for decrease (increase) in trade receivables 11695000
Adjustments for decrease (increase) in other current assets -45781000
Adjustments for increase (decrease) in trade payables -3047000
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for provisions 0
Total adjustments for working capital -25929000
Total adjustments for reconcile profit (loss) 37589000
Net cash flows from (used in) operations 71862000
Dividends received 0
Interest paid 0
Interest received -791000
Income taxes paid (refund) 9733000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items 61338000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities 61338000
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 1050000
Purchase of property plant and equipment 75061000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Cash advances and loans made to other parties -1650000
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 791000
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 -71570000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -71570000
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 34630000
Repayments of borrowings 0
Dividends paid 0
Interest paid 35169000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 15782000
Net cash flows from (used in) financing activities before extraordinary items 15243000
Proceeds from extraordinary items 0
Payment for extraordinary items 3301000
Net cash flows from (used in) financing activities 11942000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1710000
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 1710000
Cash and cash equivalents cash flow statement at beginning of period 6360000
Cash and cash equivalents cash flow statement at end of period 8070000


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 53311000
Reserves and surplus 325026000
Money received against share warrants 0
Total shareholders' funds 378337000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest
5 Non-current liabilities
Long-term borrowings 14750000
Deferred tax liabilities (net) 0
Foreign currency monetary item translation difference liability account 0
Other long-term liabilities 473000
Long-term provisions 6926000
Total non-current liabilities 22149000
6 Current liabilities
Short-term borrowings 384346000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 17618000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 129453000
Total Trade payable 147071000
Other current liabilities 34106000
Short-term provisions 16302000
Total current liabilities 581825000
Total equity and liabilities 982311000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 352458000
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 352458000
ii Non-current investments 0
v Deferred tax assets (net) 2321000
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 0
viii Other non-current assets 11590000
Total non-current assets 366369000
Current assets
Current investments 0
Inventories 169823000
Trade receivables 363732000
Cash and cash equivalents 8071000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 74316000
Other current assets
Total current assets 615942000
Total assets 982311000
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)
1 INDUSTRIAL INTERMIDATE GOODS 493731000 993808000
2 CONSUMER GOODS 220406000 412281000
3 UNALLOCATED -348000 2306000
Total Segment Revenue 713789000 1408395000
Less: Inter segment revenue 0 0
Revenue from operations 713789000 1408395000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 INDUSTRIAL INTERMIDATE GOODS 45206000 65045000
2 CONSUMER GOODS 162000 9690000
3 UNALLOCATED -4204000 -6009000
Total Profit before tax 41164000 68726000
i. Finance cost 21382000 34453000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 19782000 34273000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 INDUSTRIAL INTERMIDATE GOODS 631605000 631605000
2 CONSUMER GOODS 288588000 288588000
3 UNALLOCATED 62118000 62118000
Total Segment Asset 982311000 982311000
Un-allocable Assets 0 0
Net Segment Asset 982311000 982311000
4 Segment Liabilities
Segment Liabilities
1 INDUSTRIAL INTERMIDATE GOODS 389245000 389245000
2 CONSUMER GOODS 202959000 202959000
3 UNALLOCATED 11771000 11771000
Total Segment Liabilities 603975000 603975000
Un-allocable Liabilities 0 0
Net Segment Liabilities 603975000 603975000
Disclosure of notes on segments




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)
Total value of transaction during the reporting period