5328882025-10-012025-12-315328882025-12-315328882025-04-012025-12-315328882025-10-012025-12-31in-capmkt:OtherExpenses1Member5328882025-10-012025-12-31in-capmkt:OtherExpenses2Member5328882025-04-012025-12-31in-capmkt:OtherExpenses1Member5328882025-04-012025-12-31in-capmkt:OtherExpenses2Member5328882025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15328882025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15328882025-10-012025-12-31AuditorDomain15328882025-12-31Statement15328882025-10-012025-12-31Statement15328882025-12-31StatementDynamic1I1Statement15328882025-12-31StatementDynamic1I2Statement15328882025-12-31StatementDynamic1I3Statement15328882025-12-31StatementDynamic1I4Statement15328882025-12-31StatementDynamic1I5Statement15328882025-12-31StatementDynamic1I6Statement15328882025-12-31StatementDynamic1I7Statement15328882025-12-31StatementDynamic1I8Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares532888ASIANTILESNOTLISTEDINE022I01019Asian Granito India LimitedMain BoardEquity2025-04-012026-03-312026-02-042026-01-27INRLakhsQuarterlyThird quarterSingle segmentTiles and Marble2026-02-0411:30:002026-02-0415:30:00Declaration of unmodified opiniontrue1falseThere is no default on Loans and Debt Securities by the Company during the quarter.2025-10-012025-12-31UnauditedStandalone268422400052413000273663700088520000192863400043554000180496000318410003174000036388300026686680006796900006796900027252000-380100023451000044518000000044518000-319000441990002319116000100.190.19000.190.191. The above unaudited standalone financial results of the Company for the quarter and nine months ended 31 December, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 04 February, 2026. The statutory auditors of the Company have carried out a limited review of the above financial results for the quarter and nine months ended on 31 December, 2025. <BR> <BR> 2. The standalone financial results of the Company have been prepared in accordance with the Indian Accounting Standards ('Ind AS') as prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder. <BR> <BR> 3. The Company's business falls within single operating segment i.e Tiles & Marbles. Hence there are no reportable segments in accordance with Ind AS 108 "Operating Segments". <BR> <BR> 4. The Company has received a proceeds of the Right Issue to the tune of Rs. 42,217.46 Lakhs (after deduction of Right Issue related expenses of rs. 1879.00 Lakhs). The expenses related to rights issue was adjusted with the security premium account and there is no rights issue related expenses debited to profit and loss account. There was no deviation in use of proceeds from the objects stated in the Offer document for Right Issue. However, object has been revised inter-se through postal ballot notice dated 02 February, 2023. The proceeds of the right issue were utilized in accordance with the details set forth below : please refre PDF for table. <BR> <BR> 5. The Board at its meeting dated 12 August, 2023 has approved the Scheme of Arrangement (“Scheme1”) for Demerger, Slump Sale as well as Amalgamation between Asian Granito India Limited, Affil Vitrified Private Limited, Ivanta Ceramics Industries Private Limited, Crystal Ceramic Industries Limited, Affil Ceramics Limited, Ivanta Ceramic Limited, Crystal Vitrified Limited, Amazoone Ceramics Limited and AGL Industries Limited and their respective shareholders and Creditors under Section 230 to 232 and other applicable provisions of <BR> the Companies Act, 2013. <BR> The Company has received NOC from the both the stock exchanges for the said Scheme1 and it is also approved by shareholders and creditors at their respective court conveyed meetings. <BR> The National Company Law Tribunal, Ahmedabad Bench (“NCLT”) vide its Order dated 12 June, 2025, has sanctioned the Scheme of Arrangement (Part III of "Scheme1") for transfer and vesting of "Marble & Quartz undertaking" of the Asian Granito India Limited to Amazoone Ceramics Limited , a wholly owned subsidiary (thereafter named as AGL Industries Limited) of the Company, on a going concern basis by way of slump sale with effect from the appointed date i.e. 16 October, 2023. Accordingly, the Company has accounted <BR> for the aforesaid demerger sanctioned by the NCLT, using the pooling of interest method retrospectively for all periods presented in the financial results as prescribed in Ind AS 103 - "Business Combinations". <BR> <BR> Also, the NCLT has sanctioned the Composite Scheme of Arrangement (Part II of "Scheme1") for transfer and vesting of "Manufacturing undertaking" of the Affil Vitrified Private Limited (“Demerged Company 1”) and Ivanta Ceramics Industries Private Limited (“Demerged Company 2”) and Crystal Ceramic Industries Limited (“Demerged Company 3”) and Affil Ceramics Limited (“Resulting Company 1”) and Ivanta Ceramic Limited (“Resulting Company 2”) and Crystal Vitrified Limited (“Resulting Company 3”). The transaction has been accounted in accordance with Ind AS 103 "Business Combinations" using practical expedient. Accordingly the Company has issued 3,32,08,905 shares of rs. 10 each to "Demerged Company 1" shareholders, 3,19,33,333 shares of rs. 10 each to "Demerged Company 2" shareholders and 1,97,24,095 shares of rs. 10 each to "Demerged Company 3" shareholders. <BR> Also, the NCLT has sanctioned the Composite Scheme of Arrangement (Part IV of "Scheme 1") for amalgamation of Amazoone Ceramics Limited (“Transferee Company”) and AGL Industries Limited (“Transferor Company”). The transaction has been accounted in accordance with Ind AS 103 "Business Combinations" using practical expedient. Accordingly the Amazoone Ceramics Limited will issue 11,95,739 Optionally Convertible Preference Shares ("OCPS") of rs. 100 each (including premium of rs. 90 per OCPS) to the shareholders of AGL <BR> Industries Limited. <BR> The certified copy of the said order has been filed with Registrar of Companies on 01 July, 2025 ("Effective Date") and the Scheme is legally effective from 16 October, 2023 ("Appointed Date"). Accordingly, the effect of the Scheme has been given in the financial results for the year ended March 31, 2025 and for the quarter and nine months ended 31 December, 2024 respectively with effect from the Appointed Date. <BR> <BR> 6. The Board at its meeting dated 12 August, 2023 has approved the Scheme of Arrangement (“Scheme2”) for Demerger between Asian Granito India Limited, Adicon Ceramica Tiles Private Limited and Adicon Ceramics Limited and their respective shareholders and Creditors under Section 230 to 232 and other applicable provisions of the Companies Act, 2013. <BR> The Company has received NOC from the both the stock exchanges for the said Scheme2. After the said approval, the Company has filled Company Application with the Hon’ble National Company Law Tribunal, Ahmedabad Bench (“NCLT”) and the said application is also approved by NCLT vide its Order dated 16 October, 2025. The Company has also filled Company petition with NCLT which is pending for hearing. <BR> <BR> 7. The Income Tax department had carried out a search operation at Company's business premises on 26 May, 2022. The Company had made necessary disclosure to the stock exchanges in this regard on 31 May, 2022, in accordance with regulation 30 of the SEBI (LODR) regulation, 2015 (as amended). As on the date of issuance of these financial results, the Company has received various notices from the Income Tax Department against which the company has filed suitable responses. Further, the Company had also received various orders <BR> against which the Company has preferred an appeal. The Management believes that there is no material impact of the assessment order on the Company's financial position as of 31 December, 2025, and its performance for the quarter and nine months ended on that date, as presented in these standalone financial results. However, due to the nature of complexity of the matter, the final outcome remains uncertain, making it currently impossible for the management to determine the potential impact, if any, on the results related to this issue. <BR> <BR> 8. The Government of India, with effect from November 21, 2025, notified the Code on Social Security, 2020; the Occupational Safety, Health and Working Conditions Code, 2020; the Industrial Relations Code, 2020; and the Code on Wages, 2019 (collectively the "Labour Codes") consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. <BR> Based on the Company's assessment, the provisions currently in force do not have a material impact on the financial results accordingly. <BR> The Company will continue to monitor further developments and refine its estimates as and when additional rules are notified. <BR> <BR> 9. Figures of the previous periods have been regrouped, wherever considered necessary to make them comparable to current period's figures.2025-04-012025-12-31UnauditedStandalone800483200016726800081721000002776880005892656000104000063785300091202000899450009323920007922776000249324000024932400063695000107590007445400001748700000000174870000-9560001739140002319116000100.750.75000.750.75Power & Fuel Expenses113568000Other Expenses250315000Power & Fuel Expenses348164000Other Expenses584228000Remeasurement of defined benefits plan-426000-426000Remeasurement of defined benefits plan-1277000-1277000-107000-32100000-319000-956000UnauditedtrueR R S & ASSOCIATEStrue2028-06-30Rights Issues2022-05-10440960002025-12-31trueICRA Limitedtruetrue2023-03-30Postal Ballot Notice alongwith Explanatory Statement AttachedNo commentsNo commentsDhruti TrivediCompany SecretaryAhmedabad2026-02-04Funding of Capital Expenditure for Setting up of new manufacturing units under the newly incorporated wholly owned subsidiaries of the company - Future Ceramic Pvt. Ltd.Not Applicable17337274960000001733727496000000Funding of Capital Expenditure for Setting up of new manufacturing units under the newly incorporated wholly owned subsidiaries of the company - AGL Sanitaryware Pvt. LtdNot Applicable452552798000000452552798000000Funding of Capital Expenditure for Setting up of new manufacturing units under the newly incorporated wholly owned subsidiaries of the company - AGL Surfaces Pvt. Ltd.Yes321682822000000032168282200000Working Capital for Greenfield ProjectsYes3940000000000030000000000000300000000000009400000000000Capex for Setting up Display Centre at MorbiYes372332279000000037233227900000General Corporate PurposeNot Applicable947451000000000947451000000000Capex for Setting up Display Centre cum Office at AhmedabadYes073801510100000738015101000000As per Joint Collaboration Agreement dated February 11, 2025 the Company has provided refundable security to EPC Contractor for land Identification. However, the Construction of the display center is yet to start. Setting up of Stock Point for Trading of Building Construction MaterialYes0500000000000000