5075262025-04-012025-06-305075262025-06-305075262025-04-012025-06-30in-capmkt:OtherExpenses1Member5075262025-04-012025-06-30in-capmkt:OtherExpenses2Member5075262025-04-012025-06-30in-capmkt:OtherExpenses3Member5075262025-04-012025-06-30in-capmkt:ReportableSegments1Member5075262025-04-012025-06-30in-capmkt:ReportableSegments2Member5075262025-04-012025-06-30in-capmkt:ReportableSegments1Member5075262025-04-012025-06-30in-capmkt:ReportableSegments2Member5075262025-04-012025-06-30in-capmkt:ReportableSegments1Member5075262025-06-30in-capmkt:ReportableSegments1Member5075262025-04-012025-06-30in-capmkt:ReportableSegments2Member5075262025-06-30in-capmkt:ReportableSegments2Member5075262025-04-012025-06-30in-capmkt:ReportableSegments1Member5075262025-06-30in-capmkt:ReportableSegments1Member5075262025-04-012025-06-30in-capmkt:ReportableSegments2Member5075262025-06-30in-capmkt:ReportableSegments2Member5075262025-04-012025-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares507526ASALCBRNOTLISTEDINE073G01016ASSOCIATED ALCOHOLS & BREWERIES LTD.Main BoardEquity2025-04-012026-03-312025-08-082025-08-01INRLakhsQuarterlyFirst quarterMulti segment2025-08-0812:45:002025-08-0816:30:00Not applicable2025-04-012025-06-30UnauditedConsolidated27020520001814000027201920001489459000012073700013053000015565000560130005901940002402498000317694000031769400071116000100890008120500002364890000000236489000530002365420001807920001013.0812.420013.0812.421.The above financial results, which have been prepared in accordance with Regulation 33 of SEBI Listing Obligations and Disclosure Requirements Regulations, 2015, read with SEBI circular dated 5 July 2016, have been reviewed by the Audit Committee in their meeting dated 08 August 2025 and approved by the Board of Directors at their meeting held on 08 August 2025. The above finacial results have been subjected to limited review by the Statutory Auditors. <BR> 2.This financial results have been prepared in accordance with the Indian Accounting Standards IND AS notified under the Companies Indian Accounting Standards Rules, 2015, as amended by the Companies Indian Accounting Standards Amendment Rules, 2016. <BR> 3.The consolidated financial results includes results of Associated Alcohols and Breweries Limited Company or Parent Company and Associated Alcohols and Breweries Awadn Limited wholly owned subsidiary. <BR> 4.As reported earlier, the office of the Director General DG of the Competition Commission of India CCI conducted a search on 27 October 2021 at the Companys registered office to examine the process of supply and sale of the Companys Indian Made Indian Liquor IMIL products. On receipt of order from the CCI based on the investigation report of the DG alleging cartelisation in the supply of IMIL products, the company had earlier challenged the jurisdiction of the CCI on the aforesaid order before the Honble Delhi High Court and based on the direction of the court, took the matter subsequently with CCI . The company has received order dated 20 March 2024 in which CCI has referred back the investigation report to DG for further investigation. The CCI has also instructed the DG to facilitate Company with a copy of the statement recorded and cross examining the persons who had alleged the cartelisation as mentioned in the investigation report. Thereafter, the company has filed a writ before Honble Madhya Pradesh High Court on the grounds of CCI jurisdiction and challenging incidental action in the matter . The matter is seized with Honble High Court and the court has directed CCI not to take any coercive action until the matter is pending before the Honble High Court. <BR> 5.On 28 March 2024, the Company has allotted 9,00,000 share warrants, each convertible into one equity share, on a preferential basis at an issue price of INR 485.00 each, upon receipt of 25 percent of the issue price i.e. INR 121.25 per warrant as warrant subscription money. Balance 75 percent of the issue price i.e. INR 363.75 per warrant shall be payable within 18 months from the allotment date, at the time of exercising the option to apply for fully paid up equity share of INR 10 each of the Company, against each share warrant. As of 30 June 2025, the funds raised have been earmarked for advancing a loan or making an investment in the Company wholly owned subsidiary,Associated Alcohols and Breweries Awadh Limited, to establish a bottling cum distillery plant in Uttar Pradesh. <BR> 6.On 7 October 2024, the Company has allotted 11,00,000 share warrants, each convertible into one equity share, on a preferential basis at an issue price of INR 679.00 each, upon receipt of 25 percent of the issue price i.e. INR 169.75 per warrant as warrant subscription money. Balance 75 percent of the issue price i.e. INR 509.25 per warrant shall be payable within 18 months from the allotment date, at the time of exercising the option to apply for fully paid up equity share of INR 10 each of the Company, against each share warrant. As of 30 Jun 2025, the received fund INR 1,868.25 lakhs i.e. INR 169.75 per warrant have been utilized for their intended purpose, i.e., the establishment of the Malt Plant. <BR> 7.The figures of the quarter ended 31 March 2025 are balancing figures between audited figures in respect of the full financial years and the unaudited published year to date figures upto 31 December 2024 which was subjected to limited review. <BR> Excise Duty on sale of goods35177000Power and Fuel163592000Other Expenses391425000Portable Alcohols Division2051108000Ethanol Division7221360002773244000711920002702052000Portable Alcohols Division325201000Ethanol Division10721000335922000155650002662000317695000Portable Alcohols Division3297185000Ethanol Division2771706000606889100011759090007244800000Portable Alcohols Division877750000Ethanol Division544550009322050008735810001805786000Remeasurement of defined benefit plan71000710001800053000