5075262026-04-012026-06-305075262026-06-305075262026-04-012026-06-30in-capmkt:OtherExpenses1Member5075262026-04-012026-06-30in-capmkt:OtherExpenses2Member5075262026-04-012026-06-30in-capmkt:OtherExpenses3Member5075262026-04-012026-06-30in-capmkt:ReportableSegments1Member5075262026-04-012026-06-30in-capmkt:ReportableSegments2Member5075262026-04-012026-06-30in-capmkt:ReportableSegments1Member5075262026-04-012026-06-30in-capmkt:ReportableSegments2Member5075262026-04-012026-06-30in-capmkt:ReportableSegments1Member5075262026-06-30in-capmkt:ReportableSegments1Member5075262026-04-012026-06-30in-capmkt:ReportableSegments2Member5075262026-06-30in-capmkt:ReportableSegments2Member5075262026-04-012026-06-30in-capmkt:ReportableSegments1Member5075262026-06-30in-capmkt:ReportableSegments1Member5075262026-04-012026-06-30in-capmkt:ReportableSegments2Member5075262026-06-30in-capmkt:ReportableSegments2Member5075262026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15075262026-06-30Statement15075262026-04-012026-06-30Statement15075262026-06-30StatementDynamic1I1Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares507526ASALCBRNOTLISTEDINE073G01016Associated Alcohols & Breweries Ltd.Main BoardEquity2026-04-012027-03-312026-07-242026-07-16INRLakhsQuarterlyFirst quarterMulti segment2026-07-2412:45:002026-07-2416:10:00Not applicabletrue1falseNot Applicable2026-04-012026-06-30UnauditedStandalone28630260003056300028935890001638923000014107600015804000018427000706500006250030002652119000241470000024147000048679000135510006223000001792400000000179240000632000179872000200792000108.938.93008.938.931. 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 24-Jul-2026 and approved by the Board of Directors at their meeting held on 24-Jul-2026. The above standalone financial 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. <br /> <br /> 3. The figures of the quarter ended 31st March 2026 are balancing figures between audited figures in respect of the full financial year and the unaudited published year-to-date figures upto 31 December 2025 which was subjected to limited review. <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. 3273.45 Lakh. 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-Jun-2026, 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 April 16, 2026, the National Company Law Tribunal , Kochi (NCLT) approved the Company's resolution plan for the acquisition of SDF Industries Limited for a total cash consideration of Rs. 3085.45 lakhs under the Corporate Insolvency Resolution Process (CIRP) . The total cash infused in SDF Industries Limited by the Company as on June 30th June 2026 is Rs. 3217.89 Lakhs. The SDF Industries Limited become a wholly- owned Subsidiary of the Company effective May 13, 2026, In accordance with Ind AS 27, this transaction has been recognized as an " Investment in Subsidiary" under non current assets and measured at cost amounting to Rs. 1250 lakhs and balance amount has been considered a loan. <br /> <br /> 7. There was no exceptional item during any of the reporting period. <br /> <br /> 8. The figures for the previous period/year have been regrouped and reclassified to confirm the classification of the current period, wherever necessary.Excise Duty on sale of goods54471000Power and Fuel154017000Other Expenses416515000potable Alcohols Division2191581000Ethanol Division7438220002935403000723770002863026000potable Alcohols Division342655000Ethanol Division-8367100025898400018427000-913000241470000potable Alcohols Division4483425000Ethanol Division2434541000691796600021091620009027128000potable Alcohols Division981432000Ethanol Division21225400011936860007066900001900376000Remeasurement of defined benefit plan844000844000212000632000Preferential Issues2024-03-284365000002026-06-30falsefalseDilip Kumar InaniChief Financial OfficerIndore2026-07-24To 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 Uttar PradeshNo436500000000