5075262025-07-012025-09-305075262025-09-305075262025-03-315075262025-04-012025-09-305075262025-07-012025-09-30in-capmkt:OtherExpenses1Member5075262025-07-012025-09-30in-capmkt:OtherExpenses2Member5075262025-07-012025-09-30in-capmkt:OtherExpenses3Member5075262025-04-012025-09-30in-capmkt:OtherExpenses1Member5075262025-04-012025-09-30in-capmkt:OtherExpenses2Member5075262025-04-012025-09-30in-capmkt:OtherExpenses3Member5075262025-07-012025-09-30in-capmkt:ReportableSegments1Member5075262025-07-012025-09-30in-capmkt:ReportableSegments2Member5075262025-04-012025-09-30in-capmkt:ReportableSegments1Member5075262025-04-012025-09-30in-capmkt:ReportableSegments2Member5075262025-07-012025-09-30in-capmkt:ReportableSegments1Member5075262025-07-012025-09-30in-capmkt:ReportableSegments2Member5075262025-04-012025-09-30in-capmkt:ReportableSegments1Member5075262025-04-012025-09-30in-capmkt:ReportableSegments2Member5075262025-07-012025-09-30in-capmkt:ReportableSegments1Member5075262025-09-30in-capmkt:ReportableSegments1Member5075262025-07-012025-09-30in-capmkt:ReportableSegments2Member5075262025-09-30in-capmkt:ReportableSegments2Member5075262025-07-012025-09-30in-capmkt:ReportableSegments1Member5075262025-09-30in-capmkt:ReportableSegments1Member5075262025-07-012025-09-30in-capmkt:ReportableSegments2Member5075262025-09-30in-capmkt:ReportableSegments2Member5075262025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15075262025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares507526ASALCBRNOTLISTEDINE073G01016ASSOCIATED ALCOHOLS & BREWERIES LTD.Main BoardEquity2025-04-012026-03-312025-11-082025-11-01INRLakhsQuarterlySecond quarterMulti segment2025-11-0812:45:002025-11-0815:55:00trueCash Flow IndirectNot applicable2025-07-012025-09-30UnauditedConsolidated25692940001040600025797000001566196000068084000129741000959300056639000565085000239533800018436200001843620003155200012752000443040000140058000000014005800053000140111000189792000107.697.487.697.4815.3814.961. 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-Nov-2025 and approved by the Board of Directors at their meeting held on 08-Nov-2025. The above finacial results have been subjected to limited review by the Statutory Auditors. <BR> <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> <BR> 3. The consolidated financial results includes results of Associated Alcohols & Breweries Limited ("Company" or "Parent Company") and Associated Alcohols & Breweries (Awadh) Limited ("wholly owned subsidiary"). <BR> <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 Company’s registered office to examine the process of supply and sale of the Company’s 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 Hon’ble 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 Hon’ble Madhya Pradesh High Court on the grounds of CCI's jurisdiction and challenging incidental action in the matter . The matter is seized with Hon’ble High Court and the court has directed CCI not to take any coercive action until the matter is pending before the Hon’ble High Court. <BR> <BR> 5. On September 4, 2025 the Company converted the 9,00,000 shares warrants allotted on March 28, 2024 into equity shares after the receipt of balance 75% allotment monies amounting to Rs. 32.74 crores. The funds raised from these warrants are designated for providing loans or making investments in the wholly-owned subsidiary, "Associated Alcohols and Breweries (Awadh) Limited," to establish a bottling cum distillery unit in Uttar Pradesh. As of 30-Sep- 2025, the funds received against the share warrants have been kept in liquid fund earmarked for the aforementioned purpose with a scheduled commercial bank. <BR> <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% of the issue price (i.e. INR 169.75 per warrant) as warrant subscription money. Balance 75% 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-Sep- 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.2025-04-012025-09-30UnauditedConsolidated5271346000285460005299892000305565500001888210002602710002515800011265200011552790004797836000502056000050205600010266800022841000125509000037654700000003765470001060003766530001897920001020.6819.7420.6819.7441.3639.48Excise duty on sale of goods30925000Power and Fuel178469000Other expenses355691000Excise duty on sale of goods66102000Power and Fuel342061000Other expenses747116000334801600067259800000129900000097481300000309220001005735000090577000511822500011431980000544213000947750006281300042415000384344000112856000074736000298283000264477700000776300200018979200056805430005870335000058703350001962380000001962380002230100016322300001716200039892400052311800086649000355875000442524000256587000122222900026320000067710001543000014937430000018926670007763002000Potable Alcohols Division1758879000Ethanol Division880082000Potable Alcohols Division3809987000Ethanol Division1602218000263896100054122050006966700014085900025692940005271346000Potable Alcohols Division192435000Ethanol Division15752000Potable Alcohols Division517636000Ethanol Division264730002081870005441090009593000251580001423300016895000184361000502056000Potable Alcohols Division3741576000Ethanol Division2603836000634541200014175900007763002000Potable Alcohols Division733452000Ethanol Division239910000973362000919305000189266700025158000245277000-1541800000199910000-20599700000-55640000152091000011265200004021000425200030114000000134850000000-29265000001850650006871210000001304570000556664000000000003561300029168700000000000000000000085420000-223938000-4714700000003273750000000-159553000101966000530800036158000252610000-1431000-2302000828920000828920001188300094775000Remeasurement of defined benefit plan7100071000Remeasurement of defined benefit plan14200014200018000360000053000106000