General information about company |
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|---|---|
| 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 | 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 | 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 |
Financial Results — Other than Bank |
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|---|---|---|---|
| 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 | 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 | 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 | 271990000 | 851278000 |
| Total other expenses | 271990000 | 851278000 | |
| Total expenses | 11220657000 | 38813971000 | |
| 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 | 1119118000 | 2729727000 |
| 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 | 12.44 | 30.17 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 12.44 | 30.17 | |
| 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 |
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| Textual Information(1) | Under section exceptional items, we have input the value of Share of profit/(loss) of joint venture for 31/03/2025 - annual - 37.21 and 31/03/2025 - quarterly - 11.15 | ||
Remarks |
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| 20 | Debt equity ratio | |
| 21 | Debt service coverage ratio | |
| 22 | Interest service coverage ratio | |
Cash flow statement — indirect |
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|---|---|---|---|---|
| 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 | ||||
| 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 | 0 | |||
| Other adjustments for which cash effects are investing or financing cash flow | -3202466000 | |||
| Other adjustments to reconcile profit (loss) | 8408000 | |||
| Other adjustments for non-cash items | 4795000 | |||
| 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) | -805539000 | |||
| Net cash flows from (used in) operations | 1924188000 | |||
| Dividends received | 0 | |||
| Interest paid | -383399000 | |||
| Interest received | 0 | |||
| Income taxes paid (refund) | -986677000 | |||
| 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 | 3294264000 | |||
| 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 | -460531000 | |||
| 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 | -460531000 | |||
| Cash and cash equivalents cash flow statement at beginning of period | -160531000 | |||
| Cash and cash equivalents cash flow statement at end of period | -621062000 | |||
Statement of Asset and Liabilities |
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|---|---|---|---|
| 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 | |||
| 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 | 14193739000 | ||
| Total equity and liabilities | 37059462000 | ||
| 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 | 0 | |
| v | Deferred tax assets (net) | 351635000 | |
| vi | Foreign currency monetary item translation difference asset account | ||
| vii | Long-term loans and advances | ||
| viii | Other non-current assets | 1222627000 | |
| Total non-current assets | 6939469000 | ||
| Current assets | |||
| Current investments | 0 | ||
| Inventories | 3391980000 | ||
| Trade receivables | |||
| Cash and cash equivalents | 3184506000 | ||
| Bank balance other than cash and cash equivalents | 6459037000 | ||
| Short-term loans and advances | |||
| Other current assets | 8892817000 | ||
| Total current assets | 30119993000 | ||
| Total assets | 37059462000 | ||
| Disclosure of notes on assets and liabilities | |||
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results |
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| 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 | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Contract Work | 12114521000 | 40877908000 | ||||
| 2 | Investment Property | 12992000 | 59973000 | ||||
| 3 | Others | 30850000 | 48350000 | ||||
| Total Segment Revenue | 12158363000 | 40986231000 | |||||
| Less: Inter segment revenue | 0 | 0 | |||||
| Revenue from operations | 12158363000 | 40986231000 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Contract Work | 1150306000 | 3076696000 | ||||
| 2 | Investment Property | 2747000 | -1690000 | ||||
| 3 | Others | 10532000 | 12350000 | ||||
| Total Profit before tax | 1163585000 | 3087356000 | |||||
| i. Finance cost | 128331000 | 581373000 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | -82749000 | -220023000 | |||||
| Profit before tax | 1118003000 | 2726006000 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Contract Work | 27110654000 | 27110654000 | ||||
| 2 | Investment Property | 929765000 | 929765000 | ||||
| 3 | Others | 346048000 | 346048000 | ||||
| Total Segment Asset | 28386467000 | 28386467000 | |||||
| Un-allocable Assets | 8672995000 | 8672995000 | |||||
| Net Segment Asset | 37059462000 | 37059462000 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Contract Work | 18367759000 | 18367759000 | ||||
| 2 | Investment Property | 614911000 | 614911000 | ||||
| 3 | Others | 0 | 0 | ||||
| Total Segment Liabilities | 18982670000 | 18982670000 | |||||
| Un-allocable Liabilities | 92318000 | 92318000 | |||||
| Net Segment Liabilities | 19074988000 | 19074988000 | |||||
| Disclosure of notes on segments | |||||||
Details of Impact of Audit Qualification |
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|---|---|
| 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 | ||
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