5075262025-10-012025-12-315075262025-12-315075262025-04-012025-12-315075262025-10-012025-12-31in-capmkt:OtherExpenses1Member5075262025-10-012025-12-31in-capmkt:OtherExpenses2Member5075262025-10-012025-12-31in-capmkt:OtherExpenses3Member5075262025-04-012025-12-31in-capmkt:OtherExpenses1Member5075262025-04-012025-12-31in-capmkt:OtherExpenses2Member5075262025-04-012025-12-31in-capmkt:OtherExpenses3Member5075262025-10-012025-12-31in-capmkt:ReportableSegments1Member5075262025-10-012025-12-31in-capmkt:ReportableSegments2Member5075262025-04-012025-12-31in-capmkt:ReportableSegments1Member5075262025-04-012025-12-31in-capmkt:ReportableSegments2Member5075262025-10-012025-12-31in-capmkt:ReportableSegments1Member5075262025-10-012025-12-31in-capmkt:ReportableSegments2Member5075262025-04-012025-12-31in-capmkt:ReportableSegments1Member5075262025-04-012025-12-31in-capmkt:ReportableSegments2Member5075262025-10-012025-12-31in-capmkt:ReportableSegments1Member5075262025-12-31in-capmkt:ReportableSegments1Member5075262025-10-012025-12-31in-capmkt:ReportableSegments2Member5075262025-12-31in-capmkt:ReportableSegments2Member5075262025-10-012025-12-31in-capmkt:ReportableSegments1Member5075262025-12-31in-capmkt:ReportableSegments1Member5075262025-10-012025-12-31in-capmkt:ReportableSegments2Member5075262025-12-31in-capmkt:ReportableSegments2Member5075262025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15075262025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15075262025-12-31Statement15075262025-10-012025-12-31Statement15075262025-12-31Statement25075262025-10-012025-12-31Statement25075262025-12-31StatementDynamic1I1Statement15075262025-12-31StatementDynamic2I1Statement2iso4217:INRxbrli:pureiso4217:INRxbrli:shares507526ASALCBRNOTLISTEDINE073G01016Associated Alcohols & Breweries Ltd.Main BoardEquity2025-04-012026-03-312026-02-042026-01-28INRLakhsQuarterlyThird quarterMulti segment2026-02-0413:00:002026-02-0416:05:00Not applicabletrue2falseNO2025-10-012025-12-31UnauditedStandalone264543900018266000266370500016414260000-2287750001636780001042000066478000654093000230732000035638500003563850005647200026907000833790000273006000000027300600015400002745460001897920001014.3814.060014.3814.061. The above standalone 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 04-Feb-2026 and approved by the Board of Directors at their meeting held on 04-Feb-2026. The above standalone finacial results have been subjected to limited review by the Statutory Auditors. <BR> <BR> 2. This standalone 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. 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 crossexamining 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> 4. 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 31-Dec-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> 5. 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 31-Dec-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> <BR> 6. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - 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> <BR> The Company has assessed the implications of these Labour Codes on its employee benefit obligations. Based on an actuarial valuation in accordance with Ind AS 19 – Employee Benefits, the Company has recognised an incremental liability of Rs. 195.47 Lakhs in respect of its own employees as at December 31, 2025 as part of Employee Benefit Expenses. The Company is currently assessing the impact of the new Labour Codes on other aspects, including the contract workforce and other employee-related obligations. However, management is of the view that impact, if any, is unlikely to be material. Pending finalisation of definitive guidance from regulators and enactment of Central/State Rules, the Company will monitor developments closely and provide further disclosures and accounting adjustments as required under applicable Ind AS and <BR> other regulatory requirements.2025-04-012025-12-31UnauditedStandalone791678500046918000796370300046970810000-3995400042394900035578000179130000180931200071050960008586070000858607000159140000497480002088880000649719000000064971900016460006513650001897920001035.1833.850035.1833.85Excise duty on sale of goods41648000Power& Fuel166208000Other Expenses446237000Excise duty on sale of goods107750000Power& Fuel508269000Other Expenses1193293000Potable Alcohols Division2043938000Ethanol Division680845000Potable Alcohols Division5853925000Ethanol Division2283063000272478300081369880007934400022020300026454390007916785000Potable Alcohols Division359819000Ethanol Division17710000Potable Alcohols Division877515000Ethanol Division4418300037752900092169800010420000355780001072400027513000356385000858607000Potable Alcohols Division3673556000Ethanol Division2825178000649873400017515380008250272000Potable Alcohols Division825953000Ethanol Division35050200011764550009283010002104756000Remeasurement of defined benefit plan20570002057000Remeasurement of defined benefit plan219900021990005170005530000015400001646000Preferential Issues2024-03-284365000002025-12-31falsefalsefalsefalsefalseDilip Kumar InaniChief Financial OfficerIndore2026-02-04Preferential Issues2024-10-071867000002025-12-31falsefalsefalsefalsefalseTo provide loans and / or make investment in 100% Wholly owned Subsidiary of the company, Associated Alcohols and Breweries (Awadh) Limited for setting up a bottling cum distillery unit in the state of Utter PradeshNA435500000000To meet out the increased need for capital for future expansion projects, including major projects in the pipeline: the Malt plant and UP bottling cum distillery.NA18570000001857000000To meet out the increased need for capital for future expansion projects, including major projects in the pipeline: the Malt plant and UP bottling cum distillery.