5435122026-04-012026-06-305435122026-04-012026-06-30in-capmkt:OtherExpenses1Member5435122026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217: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 applicable2026-04-012026-06-30UnauditedConsolidated2534280002070600027413400016562000025962000-2391200024946000348600010487000599000002664890007645000076450001894000-11810007130000693200000006932000-1060006826000000013417100010.050.05000.050.050.00260.00090.03191. The above consolidated 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 (Ind AS) as notified under Section 133 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. Based 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 plastics. <br /> <br /> 4. The Board of Directors of holding company 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 of the holding company 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. The Consolidated financial results include the results of the following entities namely, AVRO India Limited (Company) and AVRO Recycling Limited (wholly -owned subsidiary). <br /> <br /> 7. The figures for the quarter ended March 31, 2026 are the balancing figures between the audited consolidated 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 of holding company, 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 non-receipt 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, 2026. <br /> Other expenses59900000Remeasurement of the net defined benefit liability-142000-142000-360000-106000