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:ReportableSegments2Member5075262026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217: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 applicable2026-04-012026-06-30UnauditedConsolidated286302600031045000289407100016389230000141076000158720000184290007065000062573100026535290002405420000240542000486790001355100062230000017831200000001783120006320001789440000000200792000108.888.88008.888.881. The above consolidated 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 consolidated financial results have been subjected to limited review by the Statutory Auditors. <br /> <br /> 2. This consolidated 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 31 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 Holding 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 Holding 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 Holding 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 Holding 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 Holding 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. 3273.75 lakhs. 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 holding company's resolution plan for the acquisition of SDF Industries Limited under Corporate Insolvency Resolution Process (CIRP) with a total cash consideration of Rs. 3085.47 lakhs. The Total cash infused in SDF Industries Limited by the holding company as on 30th June 2026 is Rs. 3217.89 Lakhs. The SDF Industries Limited became the wholly owned subsidiary of the holding company effective May 13, 2026. While the transaction qualifies as a business combination under Ind AS 103, the formal valuation of identifiable assets and liabilities is still ongoing. Consequently, these financial results do not include a purchase price allocation (PPA) or provisional fair value adjustments; the transaction is currently recorded solely at the initial consideration paid. Management expects to finalize the PPA and recognize the resulting fair values, goodwill, or capital reserve within the permissible one-year measurement period. <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 Fuel154072000Other Expenses417188000Potable Alcohols Divison 2191581000Ethanol Division 7438220002935403000723770002863026000Potable Alcohols Divison 341247000Ethanol Division -8367100025757600018429000-1395000240542000Potable Alcohols Divison 4718081000Ethanol Division 2434541000715262200018736790009026301000Potable Alcohols Divison 982279000Ethanol Division 21225400011945330007066900001901223000Remeasurement of defined benefir plan8440008440002120000632000