5435122026-04-012026-06-305435122026-06-305435122026-04-012026-06-30in-capmkt:OtherExpenses1Member5435122026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15435122026-06-30Statement15435122026-04-012026-06-30Statement15435122026-06-30StatementDynamic1I1Statement15435122026-06-30StatementDynamic1I2Statement15435122026-06-30StatementDynamic1I3Statement15435122026-06-30StatementDynamic1I4Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares543512AVROINDNOTLISTEDINE652Z01025AVRO INDIA LIMITEDMain BoardEquity2026-04-012027-03-312026-08-142026-08-10INRLakhsQuarterlyFirst quarterSingle segmentBased on the guiding principles 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 granules LLDPE and scraps of plastics2026-08-1417:00:002026-08-1420:40:00Not applicabletrue1falseThe Company has not made made any default on loans and not issued any debt securities2026-04-012026-06-30UnauditedStandalone2349750001770600025268100015127100019180000-123570002131100034860009235000530300002451560007525000075250001894000-12410006530000687200000006872000-90000678200013417100010.050.05000.050.050.00220.00090.03161.The above financial results were reviewed by the Audit Committee and thereafter approved and taken on record by the Board of Directors at their meeting held on August 14,2026. The Statutory Auditors of the Company have conducted limited review on these results. <br /> <br /> 2. The financial results have been prepared in accordance with the Indian Accounting Standards (IndAS)as notified under Section133 of the Companies Act,2013 read with relevant rules thereafter and in terms of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations,2015 (as amended and other recognised accounting practices and policies to the extent applicable. <br /> <br /> 3. In accordance with IndAS-108 "Operating Segments", segment information has been given in the Consolidated financial results,and therefore, no separate disclosure on segment information is required in these standalone financial results. <br /> <br /> 4. The Board of Directors in their meeting held 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 the new ISIN i.e. INE652Z01025 shall be effective for all trades done on and from Ex-date May 05, 2026. <br /> Consequently, the number of equity shares of the Company has increased pursuant to the aforesaid sub-division. Accordingly, the Basic and Diluted Earnings Per Share (EPS) for the quarter ended June 30, 2026, have been calculated based on the revised number of equity shares of Rs.1 each. The effect of the aforesaid sub-division has been given retrospectively for all periods presented in these financial results, including the corresponding Basic and Diluted EPS. <br /> <br /> 5. Other income for the quarter ended June 30, 2026 includes commission income of Rs.25.90 lakhs (Rs.201.62 lakhs for the preceding quarter ended March 31, 2026, Rs. 81.19 lakhs for the corresponding quarter ended June 30, 2025) and Rs. 656.82 lakhs for the year ended March 31, 2026. <br /> <br /> 6. No Investor's complaints have been received during the quarter ended June 30, 2026. Hence, there were no investor's complaints pending as on June 30, 2026. <br /> <br /> 7. The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures for the full financial year and the published year-to-date figures up to December 31, 2025. <br /> <br /> 8. As at June 30, 2026, the Company has AVRO Recycling Limited as its wholly-owned subsidiary. Apart from the aforesaid <br /> subsidiary, the Company did not have any other subsidiary, joint venture or associate company as at June 30, 2026. <br /> <br /> 9. During the quarter ended June 30, 2026, the Company has sold certain Property, Plant and Equipment (including CWIP) <br /> amounting to Rs. 1261.98 lakhs to its wholly owned subsidiary, M/s. AVRO Recycling Limited. <br /> <br /> 10. The Board of Directors, at its meeting held on April 18, 2026, allotted 1,06,090 equity shares pursuant to the conversion of 1,06,090 warrants, upon receipt of the balance 75% of the issue price. The remaining 4,24,361 warrants lapsed due to nonreceipt of the balance 75% of the issue price, and the 25% amount received earlier in respect of such warrants was forfeited, aggregating to Rs.135.00 lakhs. Accordingly, the impact of the aforesaid allotment of equity shares has been considered in the computation of Basic and Diluted Earnings Per Share (EPS) for the quarter ended June 30, 2026Other expenses53030000Remeasurement of net defined benefit liability/asset-121000-121000-310000-90000Preferential Issues2026-04-18101250002026-06-30falsefalseThe Company has received balance amount of Rs. 101.25 lakhs upon conversion of 106090 warrants into 106090 equity shares and amount of Rs. 13499985.32 was forfeited due to non-receipt of balance amount and therefore 4,24,361 warrants were lapsed.Ghanshyam SinghChief Financial OfficerGhaziabad2026-08-14Purchase of new machines for capacity expansion in both plastic furniture and recyclingNo70000000000The Company has already used the amount of Rs. 601.93 lakhs out of Rs. 993.75 lakhs received earlier from issue of 6,48,330 equity shares and 5,30,451 warrants (25% upfront payment).Meeting working capital requirementsNo50000000010000000The Company has already used the amount of Rs. 309.57 lakhs out of Rs. 993.75 lakhs received earlier from issue of 6,48,330 equity shares and 5,30,451 warrants (25% upfront payment).Enhancing Brand visibilityNo20000000021870000The Company has already used the amount of Rs. 9.83 lakhs out of Rs. 993.75 lakhs received earlier from issue of 6,48,330 equity shares and 5,30,451 warrants (25% upfront payment).General corporate purposesNo10000000000The Company has already used the amount of Rs. 72.42 lakhs out of Rs. 993.75 lakhs received earlier from issue of 6,48,330 equity shares and 5,30,451 warrants (25% upfront payment).