5435122026-01-012026-03-315435122026-03-315435122025-03-315435122025-04-012026-03-315435122026-01-012026-03-31in-capmkt:OtherExpenses1Member5435122025-04-012026-03-31in-capmkt:OtherExpenses1Member5435122026-03-31OtherNoncurrentAssetsDomain15435122026-03-31OtherCurrentFinancialAssetsDomain15435122026-03-31OtherCurrentAssetsDomain15435122026-03-31OtherCurrentFinancialLiabilitiesDomain15435122026-03-31OtherCurrentLiabilitiesDomain15435122026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15435122025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15435122026-01-012026-03-31AuditorDomain1iso4217: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 opinion2026-01-012026-03-31AuditedConsolidated271556000259810002975370001306330003301700015567000213910003818000129030006441100028174000015797000015797000584600013800059840000981300000009813000-107100087420000000133111000100.730.7000.730.70.0020.00230.05571. The above Consolidated 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 consolidated financial sattements. The consolidated 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 31.03.2026 <BR> Audited Unaudited Audited <BR> Corporate Social Responsibility 10.17 - 10.17 <BR> <BR> 7. Figures for the quarter ended March 31, 2026 is 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. The consolidated financial results for the year ended March 31, 2026 are being presented for the first time due to whcih no comparitive figures for the previous corresponding year have been presented. <BR> <BR> 9. 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 Gorup 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 Group 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> 10. 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 year ended March 31, 2026 Rs. 656.82 lakhs. <BR> <BR> 11. The subsidiary Company was incorporated on May 14, 2025 and has been consolidated from that date. Accordingly, the consolidated financial results for the year ended March 31, 2026 include the financial results of the Subsidiary for the period from May 14, 2025 to March 31, 2026. <BR> 2025-04-012026-03-31AuditedConsolidated94637400090440000103681400057149500076393000-263600006813400016120000456290002230080009744190006239500006239500018450000-202800016422000045973000000045973000-1165000448080000000133111000107000710003.453.25003.453.250.0020.00750.0516Other Expenses64411000Other Expenses223008000257588000593850000058000000000026530002690003199530001984750003097000284334000208740002750000000358580006191630000729270008905650000012105180001331110007619420008950530000895053000622040000006220400049760000067180000114441000279120005356400081476000185100002144270003128800024900023210000248285000003154650001210518000Other non-current assets269000Other current financial assets35858000Other current assets72927000Other current financial liabilities18510000Other current liabilities3128800015000000-48688000-530740000-2246100000-186860000-7031000010677000045629000022040000824600000000000-178100079610000-6200400039100000-21738000197920000-41139000000000001402300090551000000000000000000000146400000-141800000-2036880000000000011479950001170379000001490800000-37292000-2821190000-28211900030299300020874000Remeasurement of net defined benefit liability/asset-1431000-1431000Remeasurement of net defined benefit liability/asset-1557000-1557000-360000-392000-1071000-1165000AuditedtrueS A A R K AND COtrue2028-07-31