5435122026-01-012026-03-315435122026-03-315435122025-03-315435122025-04-012026-03-315435122026-01-012026-03-31in-capmkt:OtherExpenses1Member5435122025-04-012026-03-31in-capmkt:OtherExpenses1Member5435122026-03-31OtherNoncurrentFinancialAssetsDomain15435122026-03-31OtherNoncurrentAssetsDomain15435122026-03-31OtherCurrentFinancialAssetsDomain15435122026-03-31OtherCurrentAssetsDomain15435122026-03-31OtherCurrentFinancialLiabilitiesDomain15435122026-03-31OtherCurrentLiabilitiesDomain15435122026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15435122025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15435122026-01-012026-03-31RelatedPartyTransactionDomain15435122025-12-31RelatedPartyTransactionDomain15435122026-03-31RelatedPartyTransactionDomain15435122026-01-012026-03-31RelatedPartyTransactionDomain25435122025-12-31RelatedPartyTransactionDomain25435122026-03-31RelatedPartyTransactionDomain25435122026-01-012026-03-31RelatedPartyTransactionDomain35435122025-12-31RelatedPartyTransactionDomain35435122026-03-31RelatedPartyTransactionDomain35435122026-01-012026-03-31RelatedPartyTransactionDomain45435122025-12-31RelatedPartyTransactionDomain45435122026-03-31RelatedPartyTransactionDomain45435122026-01-012026-03-31RelatedPartyTransactionDomain55435122025-12-31RelatedPartyTransactionDomain55435122026-03-31RelatedPartyTransactionDomain55435122026-01-012026-03-31RelatedPartyTransactionDomain65435122025-12-31RelatedPartyTransactionDomain65435122026-03-31RelatedPartyTransactionDomain65435122026-01-012026-03-31RelatedPartyTransactionDomain75435122025-12-31RelatedPartyTransactionDomain75435122026-03-31RelatedPartyTransactionDomain75435122026-01-012026-03-31RelatedPartyTransactionDomain85435122025-12-31RelatedPartyTransactionDomain85435122026-03-31RelatedPartyTransactionDomain85435122026-01-012026-03-31RelatedPartyTransactionDomain95435122025-12-31RelatedPartyTransactionDomain95435122026-03-31RelatedPartyTransactionDomain95435122026-01-012026-03-31RelatedPartyTransactionDomain105435122025-12-31RelatedPartyTransactionDomain105435122026-03-31RelatedPartyTransactionDomain105435122026-01-012026-03-31RelatedPartyTransactionDomain115435122025-12-31RelatedPartyTransactionDomain115435122026-03-31RelatedPartyTransactionDomain115435122026-01-012026-03-31RelatedPartyTransactionDomain125435122025-12-31RelatedPartyTransactionDomain125435122026-03-31RelatedPartyTransactionDomain125435122026-01-012026-03-31RelatedPartyTransactionDomain135435122025-12-31RelatedPartyTransactionDomain135435122026-03-31RelatedPartyTransactionDomain135435122026-01-012026-03-31RelatedPartyTransactionDomain145435122025-12-31RelatedPartyTransactionDomain145435122026-03-31RelatedPartyTransactionDomain145435122026-01-012026-03-31RelatedPartyTransactionDomain155435122025-12-31RelatedPartyTransactionDomain155435122026-03-31RelatedPartyTransactionDomain155435122026-01-012026-03-31RelatedPartyTransactionDomain165435122025-12-31RelatedPartyTransactionDomain165435122026-03-31RelatedPartyTransactionDomain165435122026-01-012026-03-31RelatedPartyTransactionDomain175435122025-12-31RelatedPartyTransactionDomain175435122026-03-31RelatedPartyTransactionDomain175435122026-01-012026-03-31RelatedPartyTransactionDomain185435122025-12-31RelatedPartyTransactionDomain185435122026-03-31RelatedPartyTransactionDomain185435122026-01-012026-03-31RelatedPartyTransactionDomain195435122025-12-31RelatedPartyTransactionDomain195435122026-03-31RelatedPartyTransactionDomain195435122026-01-012026-03-31RelatedPartyTransactionDomain205435122025-12-31RelatedPartyTransactionDomain205435122026-03-31RelatedPartyTransactionDomain205435122026-01-012026-03-31RelatedPartyTransactionDomain215435122025-12-31RelatedPartyTransactionDomain215435122026-03-31RelatedPartyTransactionDomain215435122026-01-012026-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares543512AVROINDNOTLISTEDINE652Z01025AVRO INDIA LIMITEDMain BoardEquity2025-04-012026-03-312026-05-302026-05-26INRLakhsQuarterlyFourth quarterSingle segmentThe Company's business activity falls within a single operating segment i.e. manufacturing of plastic products and trading of plastic products, plastic granuels LLDPE and scrap of plastics.2026-05-3017:00:002026-05-3020:28:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-04-14https://avrofurniture.com/pdf1/Policy%20on%20materiality%20of%20related%20party%20transactions.pdffalsefalseThe Company has not made any default in payment of loan and Company has not issued debt securities2026-01-012026-03-31AuditedStandalone2403340002471400026504800011070800027133000229720001874300038170001180800058296000253477000115710000115710002952000-1500029370000863400000008634000-10710007563000133111000100.650.61000.650.610.0020.00180.04351. The above Standalone financial reults for the quarter and year ended March 31, 2026 were reviewed by the Audit Committee and therafter approved and taken on record by the Board of Directors at their meeting held on May 30, 2026. The Statutory Auditor have expressed an Unmodified audit opinion. The information presented above is extracted from the audited standalone financial sattements. The standalone financial results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards (Ind AS) as notified under Section 133 of the Companies Act, 2013 and other accounting principles generally aceepted in India and presented in accordamce with the requirements of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as Amended). <BR> <BR> 2. Duirng the year ended March 31, 2026, the Company incorporated a wholly-owned subsidairy named Avro Recycling Limited on May 14, 2025. Apart from the aforesaid subsidiary, the Company did not have any other subsidiary, joint venture, or associate company as of March 31, 2026. <BR> <BR> 3. Based on the guiding prinicples given in Ind AS-108 Operating Segments, the Company's business activity falls within a single operating segment i.e. manufacturing of plastic products and trading of plastic products, plastic granuels LLDPE and scrap of plastics. <BR> <BR> 4. During the quarter ended March 31, 2026, the Company received one investor complaint, which was duly resolved during the said quarter. <BR> <BR> 5. The Board of Directors in the meeting hled on March 25, 2026 approved the split of equity shares from the face value of Rs. 10 per equity share to Rs.1 per equity share which was further approved by the shareholders of the company in Extraordinary General meeting held on April 18, 2026. The record date for the split of equity shares was May 05, 2026. The National Stock Exchange of India Limited vide its circular 0715/2026 dated April 30, 2026 and BSE Limited vide its notice no. 20260430-52 dated April 30, 2026 confirmed that ISIN i.e. INE652Z01025 shall be effective for all trades done on and from Ex-date May 05, 2026. <BR> <BR> 6. The Company had made following expenditure against Corporate Social Responsibility which is shown under the head Other expenses in the statement of Proifit and loss. <BR> (Rs in Lakhs) <BR> Particulars Quarter ended Year ended <BR> 31.03.2026 31.12.2025 31.03.2025 31.03.2026 31.03.2025 <BR> Audited Unaudited Audited Audited Audited <BR> Corporate Social Responsibility 10.17 - 10.15 10.17 10.5 <BR> <BR> 7. Figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited figures in respect of full financial year and the published year to date figures upto third quarter of respective fianncial year. <BR> <BR> 8. 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 various existing labour laws. The Ministry of Labour and Employment published the related Central rules and FAQs on May 08, 2026 to facilitate assessment of the financial impact arising from the changes in the regulations. <BR> <BR> The Company has assessed the applicability and potential financial impact of the aforesaid Labour Codes on the basis of the best information presently available. Based on such assessment and considering the current scale, the management belives that the potential impact on the financial results for the quarter and year ended March 31, 2026 is presently not material and accordingly no seperate impact has been recognised or disclosed in the financial results. <BR> <BR> The Company continues to monitor the Central Rules in conjunction with draft state rules and clarifications issued by the Government on various aspects of the Labour Codes and will provide appropriate accounting effect, if any, arising from such developments in future periods as considered nencessary. <BR> <BR> 9. Other Income for the quarter ended March 31, 2026 includes sales commission Rs. 201.62 lakhs (Preceeding Quarter ended December 31, 2025 Rs. 234.42 lakhs) and previous corresponding quarter ended March 31, 2025 Rs. 161.85 lakhs) and year ended March 31, 2026 Rs. 656.82 lakhs (previous corresponding year ended March 31, 2025 Rs. 418.41 lakhs) <BR> <BR> 10. During the year ended March 31, 2026, the Company reviewed the presentation of certain items in the financial statements and accordingly, reclassified certain comparitive figures relating to the year ended March 31, 2025 to ensure appropriate presentation in accordance with the requirements of the applicable Indian Accounting Standards (Ind AS). Directors sitting fees payable amounting to Rs. 0.41 lakh and electricity charges payable amounting to Rs. 52.63 lakhs, previously presented under non-financial liabilities, have been reclassified as financial liabilities. Further net foreign exchanges loss amounting to Rs. 2.70 lakhs previously presented under finance costs, has been reclassified to other expenses, and frieght inward expenses amounting to Rs. 33.01 lakhs previously included under other expenses (manufacturing expenses) have been reclassified to cost of material consumed. Such reclassifications have no impact on the previously reported profit/(loss), total comprehensive income, total assets, total liabilities, equity or cash flows of the Company. <BR> <BR> 2025-04-012026-03-31AuditedStandalone9099230008305300099297600054833000064964000-127080006387700016112000442910002135700009384360005454000005454000014675000-220600012469000042071000000042071000-116500040906000133111000106961690003.162.97003.162.970.0020.00550.0464Other Expenses58296000Other Expenses21357000023458600058960000000000397722000000397722000283100085000694184000177042000309700028032400026680000026682000312771000043827000533640000001227824000133111000758040000891151000891151000622040000006220400049040000067108000114441000274010008260700011000800017276000241725000266340002480009580000269565000003366730001227824000Other non-current financial assets0Other non-current assets85000Other current financial assets26682000Other current assets43827000Other current financial liabilities17276000Other current liabilities2663400014993000-27256000-490630000682200000-1768800002150200006024000044291000021320000701000000000000-178100079620000149480006948800000-112690001738000004083900000039772200000001924200070948000000000000000000000123490000133200000-3038790000000000011469950001169379000001490100000-37285000-3003250000-3003250003029930002668000Remeasurement of the net defined benefit liability/asset-1431000-1431000Remeasurement of the net defined benefit liability/asset-1557000-1557000-360000-39200000-1071000-1165000Avro India Limited******Sahil Aggarwal******Managing Director (Key Managerial Personnel)Remuneration1275000Approved675000100000125000Avro India Limited******Sushil Kumar Aggarwal******Chairman & Whole Time Director(Key Managerial Personnel)Remuneration1275000Approved675000100000125000Avro India Limited******Nikhil Aggarwal******Whole Time Director (Key Managerial Personnel)Remuneration1050000Approved60000075000125000Avro India Limited******Ghanshyam Singh******Chief Financial Officer (Key Managerial Personnel)Any other transactionSalary1015000Approved56800086000133000Avro India Limited******Sumit Bansal******Company Secretary & Compliance Officer (Key Managerial Personnel)Any other transactionSalary1150000Approved625000120000145000Avro India Limited******Akshita Aggarwal******Head Communication (Relative of KMP)Any other transactionSalary325000Approved1580003300041000Avro India Limited******Bonita Furniture Private Limited******Enterprise where significant influence exists by KMP and Relative of KMPAny other transactionRent paid16402000Approved8968000-23330004012000Avro India Limited******Avro Recycling Limited******Wholly Owned SubsidiaryAny other transactionJob Work100000000Approved363700000Avro India Limited******Avro Recycling Limited******Wholly Owned SubsidiarySale of goods or services70000000Approved39800000Avro India Limited******Avro Recycling Limited******Wholly Owned SubsidiarySale of fixed assets850000Approved84300016890000Avro Recycling Limited******Avro India Limited******Holding CompanyAdvance27000000Advance is against sale of goods for which Audit Committee granted approval of Rs. 700000002700000000Avro India Limited******Avro Recycling Limited******Wholly Owned SubsidiaryAny other transactionReturn of Advance27000000Advance recived against sale of goods was returned-2700000000Avro India Limited******Avro Recycling Limited******Wholly Owned SubsidiaryPurchase of goods or services580000000Approved30618000029679000Avro India Limited******Anita Aggarwal******Non-Executive DirectorAny other transactionSitting Fees15000Approved11000500010000Avro India Limited******Pawan Dixit******Independent DirectorAny other transactionSitting Fees35000Approved20000100014000Avro India Limited******Richa Kalra******Independent DirectorAny other transactionSitting Fees25000Approved1600002000Avro India Limited******Sushil Kumar Goyal******Independent DirectorAny other transactionSitting Fees35000Approved27000100015000Avro India Limited******Mukul Jain******Independent DirectorAny other transactionSitting Fees15000Approved13000200014000Avro India Limited******Nimisha Aggarwal******Independent DirectorAny other transactionSitting Fees10000Approved1000009000Avro Recycling Limited******Umesh Kumar Gupta******Chief Financial Officer (Key Managerial Personnel)Any other transactionSalary88000Not Applicable as the amount is not more than 10% of turnover of the Subsidiary88000088000Avro India Limited******Sushil Kumar Aggarwal, Sahil Aggarwal, Nikhil Aggarwal, Anita Aggarwal, Sushil Kumar Aggarwal HUF, Sahil Aggarwal HUF, Nikhil Aggarwal HUF******Directors PromotersAny other transactionPersonal Guarantee210800000Personal Guarantee Given to IDFC First Bank Ltd on behalf of the Company210800000206942000174664000258750000AuditedtrueS A A R K AND COtrue2028-07-31