INTEGRATED FILING — Other than Banks



General information about company

Scrip code 532811
NSE Symbol AHLUCONT
MSEI Symbol UNLISTED
ISIN INE758C01029
Name of Company AHLUWALIA CONTRACTS (INDIA) LIMITED
Type of company Main Board
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 15-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
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   16:00:00
End date and time of board meeting 30-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 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. Yes
(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 2024-11-05
Indicate Company website link for updated RPT policy of the Company https://www.acilnet.com/wp-content/uploads/2024/11/ACIL_Related_Party_Policy.pdf
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
There was no default


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-Jan-2025 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 12158363000 40986231000
Other income 180297000 553746000
Total Income 12338660000 41539977000
2 Expenses
(a) Cost of materials consumed 5443417000 17988893000
(b) Purchases of stock-in-trade 815078000 2985761000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 3459616000 12224453000
(d) Employee benefit expense 931558000 3515871000
(e) Finance costs 128331000 581373000
(f) Depreciation and amortisation expense
(g) Other Expenses
1 Other Expenses 272552000 853262000
Total other expenses 272552000 853262000
Total expenses 11221219000 38815955000
3 Profit before exceptional and extraordinary items and tax
4 Exceptional items
5 Profit before extraordinary items and tax
6 Extraordinary items
7 Profit before tax 1117441000 2724022000
8 Tax Expense
Current tax 303626000 734452000
Deferred tax -17832000 -25538000
Total tax expenses 285794000 708914000
9 Net Profit Loss for the period from continuing operations
10 Profit (loss) from discontinuing operations before tax
11 Tax expense of discontinuing operations
12 Net profit (loss) from discontinuing operation after tax
13 Profit (loss) for period before minority interest
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period
17 Details of equity share capital
Paid-up equity share capital 133975000 133975000
Face value of equity share capital 2 2
18 Reserves excluding revaluation reserve 0
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 12.41 30.08
Diluted earnings (loss) per share from continuing and discontinued operations 12.41 30.08
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) NOTES: 1. The above standalone & consolidated financial results have been reviewed by the Audit Committee and thereafter approved by the Board of Directors at their meeting held on 30th May,2025. The standalone & consolidated financial results have been prepared in accordance with Indian Accounting Standards (IND-AS) prescribed under section 133 of the Companies Act, 2013 read with Rule 3 of the Companies ( Indian Accounting Standards) Rules, 2015 and relevant amendment rules thereafter. The statutory auditors have expressed an unmodified opinion on these results. 2. Based on the management approach as defined in Ind AS 108- Operating Segments the Chief Operating Decision Maker evaluates the Company's performance and allocates resources based on an analysis of various performance indicators by business segments and segment information is presented accordingly. 3. The Board of Directors have recommended dividend at the rate for the Financial year 2024-25 of Rs per equity share (face value of Rs 2 each) subject to approval of the share holders at the ensuing Annual General Meeting. 4. Figures of the quarter ended 31st March,2025 and 31st March,2024 are balancing figures between the audited figures in respect of the full financial year and the published year to date figures up to the third quarter of the respective financial year. 5. Previous period figures have been regrouped/rearranged wherever necessary to make them comparable with current period. 6. Results are available at Company's website www.acilnet.com and also at BSE and NSE Websites www.bseindia.com & www.nseindia.com


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
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 0
Adjustments for depreciation and amortisation expense 666342000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 151000
Adjustments for dividend income 0
Adjustments for share-based payments -2018002000
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 63526000
Other adjustments for non-cash items -83818000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss)
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -233484000
Adjustments for decrease (increase) in trade receivables
Adjustments for decrease (increase) in other current assets 0
Adjustments for increase (decrease) in trade payables
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for provisions
Total adjustments for working capital
Total adjustments for reconcile profit (loss) -98616000
Net cash flows from (used in) operations 2625406000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -967092000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items
Proceeds from extraordinary items
Payment for extraordinary items
Net cash flows from (used in) operating activities 3592498000
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 8263000
Purchase of property plant and equipment 1887831000
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 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 415634000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -1766502000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items
Proceeds from extraordinary items
Payment for extraordinary items
Net cash flows from (used in) investing activities -3230436000
Cash flows from used in financing activities
Proceeds from issuing shares
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings -45792000
Repayments of borrowings -355490000
Dividends paid -30822000
Interest paid -148125000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities before extraordinary items
Proceeds from extraordinary items
Payment for extraordinary items
Net cash flows from (used in) financing activities 524359000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 886421000
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -162297000
Net increase (decrease) in cash and cash equivalents 724124000
Cash and cash equivalents cash flow statement at beginning of period 3344696000
Cash and cash equivalents cash flow statement at end of period 4068820000


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
Reserves and surplus
Money received against share warrants
Total shareholders' funds
2 Share application money pending allotment
3 Deferred government grants
4 Minority interest
5 Non-current liabilities
Long-term borrowings
Deferred tax liabilities (net) 0
Foreign currency monetary item translation difference liability account
Other long-term liabilities
Long-term provisions
Total non-current liabilities 4881249000
6 Current liabilities
Short-term borrowings
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other current liabilities 4222817000
Short-term provisions
Total current liabilities 14189406000
Total equity and liabilities 37071312000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 3591165000
Producing properties
Intangible assets
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
ii Non-current investments 62800000
v Deferred tax assets (net) 716673000
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances
viii Other non-current assets 857589000
Total non-current assets 6949306000
Current assets
Current investments 0
Inventories 3391980000
Trade receivables
Cash and cash equivalents 3182399000
Bank balance other than cash and cash equivalents 6459037000
Short-term loans and advances
Other current assets 8892817000
Total current assets 30122006000
Total assets 37071312000
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-Jan-2025 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 Contract Work 12114521000 40877908000
2 Investment Property 12992000 59973000
3 Other 30850000 48350000
Total Segment Revenue 12158363000 40986231000
Less: Inter segment revenue
Revenue from operations 12158363000 40986231000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Contract Work 1149556000 3074196000
2 Investment Property 2935000 -1174000
3 Other 10532000 12350000
Total Profit before tax 1163023000 3085372000
i. Finance cost 128331000 581373000
ii. Other Unallocable Expenditure net off Unallocable income -82749000 -220023000
Profit before tax 1117441000 2724022000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Contract Work 27177824000 27177824000
2 Investment Property 890352000 890352000
3 Other 346048000 346048000
Total Segment Asset 28414224000 28414224000
Un-allocable Assets 8657088000 8657088000
Net Segment Asset 37071312000 37071312000
4 Segment Liabilities
Segment Liabilities
1 Contract Work 18367759000 18367759000
2 Investment Property 610578000 610578000
3 Other 0 0
Total Segment Liabilities 18978337000 18978337000
Un-allocable Liabilities 92318000 92318000
Net Segment Liabilities 19070655000 19070655000
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 AMOD AGRAWAL & ASSOCIATES Yes 31-Mar-2027


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 Ahluwalia Contracts (India) Limited Mrs.Sudershan alia Promoter Any other transaction Lease Rental 3150000 Approved by Audit Committee 3150000 2024-05-29 3150000 1701000 0
2 Ahluwalia Contracts (India) Limited Ms Mukta Ahluwalia Promoter Any other transaction Lease Rental 600000 Approved by Audit Committee 600000 2024-05-29 600000 0 0
3 Ahluwalia Contracts (India) Limited Mr. Bikramjit Ahluwalia Promoter Remuneration 7500000 NOT APPLICABLE 0 2024-05-29 7500000 11663000 15255000
4 Ahluwalia Contracts (India) Limited Mr. Shobhit Uppal Promoter Remuneration 9600000 NOT APPLICABLE 0 2024-05-29 9600000 5642000 4248000
5 Ahluwalia Contracts (India) Limited Mr. Vikas Ahluwalia Promoter Remuneration 6000000 NOT APPLICABLE 0 2024-05-29 6000000 2484000 2443000
6 Ahluwalia Contracts (India) Limited Mr. Sanjiv Sharma Executive Director Remuneration 5760000 NOT APPLICABLE 0 2024-05-29 5760000 67000 379000
7 Ahluwalia Contracts (India) Limited Mr. Rajendra Prashad Gupta Independent Director Any other transaction Sitting Fee 175000 NOT APPLICABLE 0 2024-05-29 175000 0 0
8 Ahluwalia Contracts (India) Limited Mrs. Sheela Bhide Independent Director Any other transaction Sitting Fee 105000 NOT APPLICABLE 0 2024-05-29 105000 0 0
9 Ahluwalia Contracts (India) Limited Mr. Satbeer Singh CFO Remuneration 2561000 NOT APPLICABLE 0 2024-05-29 2561000 145000 55000
10 Ahluwalia Contracts (India) Limited Mr. Vipin Kumar Tiwari CS Remuneration 1358000 NOT APPLICABLE 0 2024-05-29 1358000 150000 0
11 Ahluwalia Contracts (India) Limited Mr. Sunil Kumar Sachdeva Independent Director Any other transaction Sitting Fee 210000 NOT APPLICABLE 0 2024-05-29 210000 0 0
12 Ahluwalia Contracts (India) Limited Mr. Ashok Khurana Independent Director Any other transaction Sitting Fee 175000 NOT APPLICABLE 0 2024-05-29 175000 0 0
13 Ahluwalia Contracts (India) Limited ACIL - RCPL JV JV PAN 618265570 - Nepal Any other transaction Joint Venture 8085000 Approved by Audit Committee 8085000 2024-05-29 8085000 0 0
14 Ahluwalia Contracts (India) Limited Premsagar Merchants Pvt. Ltd Subsidiary of ACIL Any other transaction Lease Rental 300000 Approved by Audit Committee 300000 2024-05-29 300000 0 0
15 Ahluwalia Contracts (India) Limited Paramount Dealcomm Pvt. Ltd Subsidiary of ACIL Any other transaction Lease Rental 300000 Approved by Audit Committee 300000 2024-05-29 300000 0 0
16 Ahluwalia Contracts (India) Limited Jiwanjyoti Traders Pvt. Ltd Subsidiary of ACIL Any other transaction Lease Rental 300000 Approved by Audit Committee 300000 2024-05-29 300000 0 0
17 Ahluwalia Contracts (India) Limited Dipesh Mining Pvt. Ltd Subsidiary of ACIL Any other transaction Lease Rental 300000 Approved by Audit Committee 300000 2024-05-29 300000 0 0
18 Ahluwalia Contracts (India) Limited Splendor Distributors Pvt. Ltd Subsidiary of ACIL Any other transaction Lease Rental 300000 Approved by Audit Committee 300000 2024-05-29 300000 0 0
19 Ahluwalia Contracts (India) Limited Bikramjit Ahluwalia Promoter Dividend paid 5471000 NOT APPLICABLE 0 2024-05-29 5471000 0 0
20 Ahluwalia Contracts (India) Limited Shobhit Uppal Promoter Dividend paid 2154000 NOT APPLICABLE 0 2024-05-29 2154000 0 0
21 Ahluwalia Contracts (India) Limited Vikas Ahluwalia Promoter Dividend paid 17000 NOT APPLICABLE 0 2024-05-29 17000 0 0
22 Ahluwalia Contracts (India) Limited Sudershan Walia Promoter Dividend paid 10226000 NOT APPLICABLE 0 2024-05-29 10226000 0 0
23 Ahluwalia Contracts (India) Limited Rachna Uppal Promoter Dividend paid 614000 NOT APPLICABLE 0 2024-05-29 614000 0 0
24 Ahluwalia Contracts (India) Limited Rohini Ahluwalia Promoter Dividend paid 17000 NOT APPLICABLE 0 2024-05-29 17000 0 0
25 Ahluwalia Contracts (India) Limited Mukta Ahluwalia Promoter Dividend paid 17000 NOT APPLICABLE 0 2024-05-29 17000 0 0
26 Ahluwalia Contracts (India) Limited Tidal Securities Pvt. Ltd Promoter Group Dividend paid 12000 NOT APPLICABLE 0 2024-05-29 12000 0 0
Total value of transaction during the reporting period 65307000