AHLUWALIA CONTRACTS (INDIA) LIMITED
Regd. Offlce : A-177, Okhla Industrial Area, Phase-I, New Delhi-110020.
CIN NO. L45101DL1879PLC00g654 - Webslte - https://www.acIInat.com Email - mall@acllnet.com
Statement of Audited Financial Results for the quarter and year ended 31st March, 2025
(Rs. in Lakhs)
5L. NO. | PARTICULARS | 31/03/2025 (Audited) (refer note-4) | S T A N D A L 0 N E Quarter Ended Year Ended 31/12/2024 31103/2024 31/03/2025 31/03/2024 (Un-Audited) (Audited) (Audited) (Audited) (refar note-4) | |||
Revenue from Operations Olher Income Total Income (I+II) | 121583.63 1802.97 123386.60 | 95195.79 116366.01 409862.31 385528.77 1486.03 1234.67 5537.46 3664.24 96681.82 117600.68 415399.77 389194.01 | ||||
IV | Expenses (a) Cost of Malerials Consumed (b ) Construction Expenses
(f} Depreciation, amonisatlon and Impairment expenses (g) Other Expenses Total Expenses (IV) | 5t434.17 8150.78 34596.16 9315.58 1283.31 1706.67 2725.52 112212.19 | 41792.58 56729.13 179888.93 183946.36 7227.41 5934.33 29857.61 23272.00 27075.22 337J7.95 122244.53 105140,75 8853.01 7538.59 35158.71 28238.80 1454.89 1354.86 5813.73 4813.41 1798.43 . 2893.34 6663.42 6685.65 1811.46 2019.83 8532.62 6077.05 90013.00 110188.03 388159.56 358174.02 | |||
Profit before exceptional items and tax ( Ill-IV) Exceptional items-Gain Profit before tax (V-VI) Tax Expense
| 11174.41 0.00 11174.41 3036.26 (178.32) 2857.94 8316.47 0.00 0.00 22.69 (5.71) 8333.46 1339.75 12.41 12.41 | sssB.82 7412.65 27240.22 31019.99 0.00 19497.07 0.00 194?7.07 6668.82 26909.72 27240.22 50017.06 1404.82 731B.43 7344.52 13524.00 325.35 (393.73) (255.38) (561.54) 1730.17 6924.70 7089.14 12982.46 4938.65 19985.02 20151.08 37654.60 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (17.80) (189.41) (30.72) (71.21) 4.48 47.67 7.73 17.g2 4925.38 19845.28 20118.09 37501.31 1339.75 1339.70 1339.75 1339.75 178666.82 158873.67 7.37 29.83 30.08 56.06 7.37 29.83 30.08 68.06 | ||||
Vll- Vll- | ||||||
lx. | ||||||
x‹- XII- Xlll-XIV• | ||||||
SEGMENT RESULTS | (Rs. In Lakhs | |||||
SL. | PARTICULARS | 31/03/2025 (Audited) (refer note-41 | 5TANDALONz Quarter Ended Year Ended 31/12/2024 31/03/2024 31/03/2025 31/03/2024 (Un-Audited) (Audited) (Audited) (Audited) frefar note-41 | |||
NO. | ||||||
Segment Revenue
Less: Inter Segment Revenue | 121145.21 129.92 30B.50 12J583.63 0.00 | 95028.10 116231.33 408779.08 384817.77 167.69 134.68 599.73 640.40 0.00 0.00 483.50 71.60 95195.79 116366.01 409862.31 385529.77 0.00 0.00 0.00 0.00 | ||||
Revenue From Operations | I | *+**^^ ^^l | 96196.79| 116366.01| 409862.31| 386529.77 | |||
2 | Segment Result
Total Less:
| t 1495.56 29.35 105.32 11630.23 1283.31 (827.49) 0.00 | 7554.67 10033.06 30741.96 36580.46 2.27 (1523.78) (11.74) (1522.83 0.00 0.00 123.50 (7.92 7557.14 8509,26 30853.72 35049.71 1454.89 1354.86 583.73 4813.41 (566.57) (258.24) (2200.23) (783.70) 0.00 (19497.07) 0.00 (19497.07 | |||
Total Profit before Tax | l | 11174.41 l | ^^^^ ^ I 26909.73 27240.•• I 50517.07 | |||
Segment Assets
Total Segment Assets | 271778.24 8903.52 3460.48 86570.88 370713.12 | 276476.17 242553.03 271778.24 242553.03 8928.20 9078.46 8903.52 9078.46 3663.66 3820.48 3460.48 3820.48 65214.34 64184.06 86570.88 64184.06 304282.37 319636.03 370713.12 319636.03 |
Segment Liabilities
Total Segment Liabilities | 183677.59 6105.78 0.00 923.18 | 175906.34 6109.85 0.00 593.05 | 149145.60 5875.71 0.00 4401.30 | 183677.59 6105.78 0.00 923.18 | 149145.60 5875.71 0.00 4401.30 | |
190706.55 | 182609.24 | 159422.61 | 190706.55 | 159422.61 | ||
3 | Capital Employed ( Segment Assels - Segment Liabilities)
Total Capital Employed | 88100.65 2797.74 3460.48 85647.70 | 100569.83 2818.35 3663.66 64621.29 | 93407.43 3202.75 3820.48 59782.76 | 88100.65 2797.74 3460.48 85647.70 | 93407.43 3202.75 3820.48 59782.76 |
180006.57 | 171673.13 | 160213.42 | 180006.57 | 160213.42 |
STATEMENT OF ASSETS AND LIABILITIES (Rs. in Lakhs)
Standalone | |||
PARTICULAR S | AS AT 31/03/2025 | AS AT 31/03/2024 | |
ASSETS Non- current assets
(§ Intangible assets under development
| 35911.65 | 23701.94 | |
689.43 | 732.08 | ||
588.0g | 782.12 | ||
8390.73 | 8523.00 | ||
191.41 | 115.32 | ||
470.06 | 0.00 | ||
628.00 | 628.00 | ||
1.26 | 1.15 | ||
2758.92 | 3468.25 | ||
4120.89 | 6352.48 | ||
3516.35 | 3253.25 | ||
3650.38 | 1249.41 | ||
8575.89 | 7691.34 | ||
69495.06 | 56498.3t | ||
33919.80 | 31584.97 | ||
78538.24 | 74639.49 | ||
31823.99 | 33446.96 | ||
64590.37 | 44583.14 | ||
77.52 | 65.48 | ||
334t.97 | 1979.24 | ||
88928.17 | 76838.41 | ||
301220.06 | 263137.69 | ||
TOTAL ASSETS | 370713.12 | 319636.03 | |
EQUITY AND LIABILITIES | |||
EQUITY | |||
(a) Equily share capilal | 1339.75 | 1339.75 | |
(b) Olher Equity | 178666.82 | 158873.67 | |
Total Equity | |||
180006.57 | 160213.52 | ||
LIABILITIES: | |||
Non-current liabilities | |||
(a) Financial Liabilities | |||
(i) Borrowings | 323.44 | 70.38 | |
(ii) Lease Iiabi|ities | 5828.9D | 5650.18 | |
(iii) Other financial Liabilities | 337.72 | 343.Z1 | |
(b) Provisions | 203.42 | 370.47 | |
(c) Olher non-current liabilities | 42119.01 | 3 619.76 | |
Total Non-current liabilities | |||
48812.49 | 38054.00 | ||
Current liabilities
Total Current liabilities | 1076.21 | 4426.25 | |
384.63 | 35ñ62 | ||
1112.05 | 810.41 | ||
83605.16 | 69191.80 | ||
12835.94 | 9884.60 | ||
42228.17 | 36141.73 | ||
651.90 | 558.20 | ||
141894.06 | 121368.61 | ||
TOTAL EQUITY AND LIABILITIES | 370713.1 2 | 319636.03 | |
Standalone | |||
PARTICULAR S | Year Ended | ||
31/03/2025 | 31/03/2024 | ||
(Audited) | (Audited) | ||
A. | Cash Flow from Operating Activities Net Profit/(Loss) before Tax Adjustment for : Depreciation, amortisation and impairment expenses Interest Income Interest on income tax (net of refund) Interest Expense Interest on Income Tax Trade Receivables/ Advances wri\en off Provision lor doubtful made receivables/ advances/ others Exceptional items - gain Bad debts written back Liabilities wrillen back (Gain) / Loss on Sale of Property, Plant and Equipment (net) Unrealised (gain)ñoss on foreign exchange (net) Operating Profit before working Capital Chan ges : Movements in Working Capital (Increase)/decrease in Trade Receivables (Increase)/decrease in Inventories Increase/(decrease) in Trade payables, Financial 6 Other liabilities and Provisions (Increase)/decrease in Other financial assets and Olher assets Cash generated from Operations : Income Taxes Paid (net of refunds) Net Cash flow froinf(used in) Operating Activities (A) | 27240.2Z 6663.42 (4597.61) (74.56) 3833.99 195.85 1498.55 0.00 0.00 0.00 (815.34) (47.95) 1.51 | 50517.06 6685.65 (3021.37) 0.00 3031.89 44.77 84.59 40.00 (19497.07) (39.62) (496.80) (106.45) 0.78 |
33898.08 (4687.96) (2334.B4) 33141.49 (14225.02) | 37243.43 5180.03 (7182.22) 27731.26 (23528.97) | ||
45791.75 (9866.77) | 39443.53 (13697.34) | ||
35924.98 | 25746.19 | ||
B. | Cash Flow from Investing Activities Purchase of property, plant & equipment, including capital work-in-progress & intangible assets Movement in Fixed Deposits with Banks Proceeds from sale of property, plant and equipment Interest Received Net Cash flow tromIuse d in) Investing Activities (B) | (18878.31) (17665,02) 82.63 4156.34 | (11437.43) (21949.62) 154.95 2271.00 |
(32304.36 | (30961.10 | ||
C. | Cash Flow from Financing Activities | ||
Proceeds from Long term borrowings | 457.92 | 106.19 | |
Repayment of long lerm borrowings | (76.77) | (11.20) | |
Proceeds from/ (repayment o0 Shon tern1 borrovalgs | (3478.13) | 4132.4 1 | |
Dividend paid | (308.22) | (267.95) | |
Payment of Lease Liabilities | (357.14) | (314.78) | |
Interest Paid | (148 1.25) | (1573.02 | |
Net Cash flow from/(used) in Financing Activities (C) | (5243.59 | 2071.65 | |
Net Increase/Decrease in Cash & Cash Equivalents (A+B+C) | (1622.97 | (3143.26 | |
Cash & Cash equivalents at the beginning of the year | 33446.96 | 36590.22 | |
Cash & Cash equivalents at the end of the year | 31823.99 | 33446.96 | |
Notes :
The above standalone & consolidated financial results have been reviewed by the Audit Committee and thereafter approved by the Board of Directors al lheir meeting held on 30th May,2025. The standalone & consolidated financial results have been prepared in accordance with Indian Accounling Standards (IND-AS) prescribed under section 133 of the Companies Acl, 2013 read wilh Rule 3 of lhe Companies
( Indian Accounting Standards) Rules, 2015 and relevant amendment rules thereafter. The statutory auditors have expressed an unmodified
opinion on these resu|ts.
Based on the "management approach" as defined in Ind AS 108- Operating Segments the Chief Operating Decision Maker evaluates the Company's performance and allocales resources based oil an analysis of various performal ce indicators by business segments and segment information is presented accordingly. •g g./ g (I '
The Board of Directors have recommended dividend at the rates for the Financial year 2024-25 of Rs • per equity share
(face value of Rs 2 each) subjecl to approval of the share holders al the ensuing Annual General Meeting.
Figures of the quarter ended 31st March,2025 and 31sl March,2024 are balancing figures between the audited figures in respect of the full financial year and the published year to date figures up lo the third quarter of the respectlve financial year.
Previous period figures have been regrouped/rearranged wherever necessary to make them comparable with current period.
Results are available at Company's website https://www.acilnet.com and also at BSE and NSE Websites https://www.bseindia.com & https://www.nseindia.com
On beIall he Board of Directors
Place : New Delhi Date : 30.05.2025
(BIKRA J T AHLUWALIA) , CHAIRMAN & MANAGING DIRECTOR DIN NO.00304947
AHLUWALIA CONTRACTS (INDIA) LIMITED
Regd. Office : A-177, Okhla Industrial Area, Phase-I, New Delhi-110020.
CIN NO. L45101DLI 979PLC 009654 - Website - https://www.aciliJel.coln Email - mail@acilt el.coin
Statement of Audited Financial Results for the quarter and year ended 31st March, 2025
(Rs. In Lakhs)
SL. NO. | PARTICULARS | C 0 N S 0 L I D A T E D Quarter Ended Year Ended 31I0$I202S 31/12/2024 31/03/20Z4 31/03/Z025 31/03/2024 (Audited) (Un-Audited) (Audited] (Audited) (Audited) (refer nofe-4) (refer note-4) | ||||||
Revenue from Operations | 1215B3.63 | 95195.79 | 116366.01 | 409862.31 | 385529.77 | |||
Olher Income | 1802.97 | 1486.03 | 1234.67 | 5537.46 | 3664.24 | |||
Total Income (I+II) | 1233B6.60 | 96681.82 | 117600.6B | 416399.77 | 389194.01 | |||
IV | Expenses | |||||||
(a) Cost of Materials Consumed | 54434.17 | 41792.58 | 56729.13 | 179888.93 | 183946.36 | |||
(b ) Conslruclion Expenses | 8150.78 | 7227.41 | 5934.33 | 29857.61 | 23272.00 | |||
(c) Sub-Contract vork | 34596.16 | 27075.22 | 33717.95 | 122244.53 | 105140.75 | |||
(d) Employees benefits expense | 9315.58 | 8B53.01 | 7538.59 | 35158.71 | 28238.80 | |||
(e) Finance Costs | 1263.31 | 1454.89 | 1354.86 | 5813.73 | 4813.41 | |||
(f} Depreciation, amolljsation and impairment expenses | 1706.67 | 1798.43 | 2893.34 | 6663.42 | 6685.65 | |||
(g) Ofher Expenses | 2719.90 | 1804.93 | 2021.61 | 8512.76 | 6082.13 | |||
Total Expenses (IV) | 112206.57 | 90006.47 | 110189.81 | 388139.71 | 358179.10 | |||
Profit before share of Profit/(Loss) from Joint Venture, exceptional Items and tax ( III-IV) | 11180.03 | 6675.3S | 7410.87 | 27260.06 | 31014.91 | |||
Share of Profit/(Loss) of Joint Venture | 11.15 | 6.05 | (3.17) | 37.21 | (66.92) | |||
yp | Exceptional ilems | 0.00 | 0.00 | 19497.07 | 0.00 | 19497.07 | ||
VIII- | Profit before tax (v+vl-vil) | 11191.18 | 6681.40 | 26904.77 | 27297.Z7 | E0446.06 | ||
IX- | Tax Expense a) Current Tax | 3036.26 | 1404.82 | 7316.43 | 7344.52 | 13524.00 | ||
b) Deferred Tax Charge/(Credil) | (178.32) | 325.35 | (393,73) | (255,38) | (561.54) | |||
Total Tax Expense | 2857.94 | 1730.17 | 6924.70 | 7089.14 | 12962.46 | |||
Net Profit after tax for the period/ year (VIII-IX) | 4951.23 | 19980.07 | 20208.13 | 37482.60 | ||||
XI• | Other Comprehensive Income /(Loss) Item to be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | ||
Income lax relating lo items la be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||
hem not to be reclassified to profit or loss | 22.69 | (17.80) | (189.41) | (30.72) | (71.21) | |||
Income tax relating to items nol to be reclassified to profit or loss | (5.71) | 4.48 | 47.67 | 7.73 | 17.92 | |||
XII- | Total Comprehensive Income (X+XI] | 8350.22 | 4937.91 | 19838.33 | 20't85.14 | 37429.31 | ||
Paid-up equity share capital ( Face value of Rs. 2/- each) | 1339.75 | 1339.75 | 1339.75 | 1339.75 | 1339.75 | |||
Otlter Equity | 178504.99 | 158654.78 | ||||||
XV- | Earning per equity share (EPS) in Rupees (Face value of Rs. 2/- | |||||||
each) ( not annualized): | ||||||||
- Basic | 12.44 | 7.39 | 29.83 | 30.17 | ||||
- Diluted | 12.44 | 7.39 | 29.83 | 30.17 | ||||
SEGM | ENT RESULTS | (Rs. in Lakhs | ||||||
SL. | C O N S O L I D A T E D | |||||||
NO. | PARTICULARS | Quarter Ended | Year Ended | |||||
31/03/2025 | 31/12/2024 | 31/03/2024 | 31/03/2025 | 31/03/2024 | ||||
(Audited) | {Un-Audiled) | (^vdil•d1 | (Audited) | (Audited) | ||||
Segment Revenue | ||||||||
a) Contract Work | 121145.21 | 95028.10 | 116231.33 | 408779.08 | 384817.77 | |||
b) Investment Property | 129.92 | 167.69 | 134.68 | 599.73 | 640.40 | |||
c) Others | 308.50 | 0.00 | 0.00 | 483.50 | 71.60 | |||
Total | 121583.63 | 95195.79 | 116366.01 | 409862.31 | 385529.77 | |||
Less: Inter Segment Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||
Revenue From Operations | 121583.63) | 95195.79| | 116366.01| | 409862.31| | 385529.77 | |||
2 | Segment Result | |||||||
a) Conlract Work | 11503.06 | 7562.37 | 10033.05 | 30766.96 | 36580. 45 | |||
b) Investment Property | 27.47 | 1.30 | (1525.56) | (16.90) | (1527.91 | |||
c) Others | 105.32 | 0.00 | 0.00 | 123.50 | (7.92 | |||
Total | 11635.85 | 7563.67 | 8507.49 | 30873.56 | 35044.6, | |||
a) Finance Cos | 1283.31 | 1454.89 | 1354.86 | 5813,73 | 4813.41 | |||
b) Olher un-allocable income net ol unallocable expense | (827.49) | (566.57) | (258.24) | (2200.23) | (783.70 | |||
c) Exceptional Items - (Gain)/Loss | 0.00 | 0.00 | (19497.07) | 0.00 | (19497.07 | |||
Total Profit before Share of Profit/(Loss) of Joint Venture and | 11180.03 | G67S.35 | 26907.94) | 27260.06 | 60511.9 | |||
Share of Profit/ (Loss) Of Joinl Venture | 11.15 | | 6.05 | | (3.17) | | 37.21 | (66?2 | |||
Total Profit before Tax | 11191.18 | | 6681.40 ) | 26904.77 | | 27297.27 | 50445.06 | |||
Segment Assets | ||||||||
a) Conlracl Work | 271106.54 | 275793.31 | 24184d.10 | 271106.54 | 241844.10 | |||
b) Investrn'ent Property | 9297.65 | 9322.02 | 9470.09 | 9297.65 | 9470.09 | |||
c) Others | 3460.48 | 3663.66 | 3820.48 | 3460.48 | 3820.48 | |||
d) Unallocated | 86729.95 65362.84 64325.48 86729.95 64325.48 | |||||||
Total Segment Asseis | 370594.62 | 3/i4141.83 | 319460.15 | 370594.62 | 319460.15 | |||
Segment Liabilities | ||||||
a) Contract Work | 183677.59 | 175906.34 | 149145.60 | 183677.59 | 149145.60 | |
b) Investment Property | 6149.11 | 6147.92 | 5918.72 | 6149.11 | 5918.72 | |
c) Olhers | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
d) Unallocated | 923.18 | 593.04 | 4401.30 | 923.18 | 4401.30 | |
Total Segment Liabilities | 190749.88 | 182647.30 | 159465.62 | 190749.88 | 159465.62 | |
3 | Capital Employed | |||||
(Segment Assets - Segment Liabiliñes) | ||||||
a) Contract Work | 87428.95 | 99886.97 | 92698.50 | 67428.95 | 92698.TO | |
b) Invesfmenl Property | 314B.54 | 3174.10 | 3551.37 | 3148.54 | 3551.37 | |
c) Others | 3460.48 | 3663.66 | 3620.48 | 3460.48 | 3820.48 | |
d) Unallocated | 85806.77 | 64769.80 | 59924.18 | 85B06.77 | 59924.18 | |
Total Capital Employed | 179B44.74 | 171494.53 | 159994.53 | 179844.74 | 159994.53 |
STATEMENT OF ASSETS AND LIABILITIES | (Rs. In Lakhs' | ||
Consolidated | |||
PARTICULARS | AS AT 31/03/2025 | AS AT 31/03/2024 | |
(Audited) | (Audiled) | ||
ASSETS | |||
Non- current assets | |||
(a) Property, p|ant and equipments | 35911.65 | 23701.94 | |
(b) Capital work-in-progress | 6B9.d3 | 732 08 | |
(c) Right of use assets | 588.09 | 78Z.12 | |
(d) Investment Property | 8782.36 | 8914.63 | |
(e) Goodwill | 138.00 | 138.00 | |
(f} O!her Intangible assels | 191.41 | 115.32 | |
(g) Intangible assets under development | 470.06 | 0.00 | |
(h) Financial assels | |||
(i) Loans' | 1.26 | 1.15 | |
(ii) Trade Receivables | 2758.92 | 3468.25 | |
(iii) Other financial assets | 4120.89 | 6352.48 | |
(i) Deferred tax assets (net) | 3516.35 | 3253.25 | |
(j) Non-current tax asses (ne) | 3650.38 | 1249.41 | |
(k) Other non-current assets | 8575.89 | 7691.34 | |
Total Non-current assets | 69394.69 | 56399.97 | |
Current assets | |||
(a) Inventories | 33919.80 | 31584.97 | |
(b) Financial assels | |||
(i) Trade receivables | 78494.54 | 74558.57 | |
(ii) Cash and cash equivalents | 31845.06 | 33450.37 | |
(iii) Bank balances olher than cash & cash equivalents mentioned above | 64590.37 | 44583.14 | |
(iv) Loans | 77.52 | 65.48 | |
(v) Olher financial assets | 334d.47 | 1979.24 | |
(c) Olher current assets | 88928.17 | 76838.41 | |
Total Current assets | 301199.93 | 263060.18 | |
TOTAL ASSETS | 370594.6 2 | 319460.15 | |
EQUITY AND LIABILITIES | |||
EQUITY | |||
(a) Equity share capital | 1339.75 | 1339.75 | |
(b) Other Equity | 178504.99 | 158654.78 | |
Total Equity | 179844.74 | 159994.53 | |
LIABILITIES: | |||
Non-current liabilities | |||
(a) Financia| Liabilities | |||
(i) Borrowings | 323.44 | 70.38 | |
(ii) Lease liabilities | 5828.90 | 5650.18 | |
(iii) Other financial liabilities | 337.72 | 343.21 | |
(b) Provisions | 203.42 | 370.47 | |
(c) Other non-current liabilities | 42119.01 | 31619.76 | |
Total Non-current liabilitles | 4B812.49 | 3805 4.00 | |
Current liabilities | |||
(a) Financia| Liabilities | |||
(i) Borrowings | 1076.21 | 4426.25 | |
(ii) Lease liabilities | 3B4.63 | 355.62 | |
(iii) Trade payables | |||
Total Outstanding Dues of Micro Enterprises and Small Entergrises | 1112.05 | 810.41 | |
Total Outstanding Dues of Creditors Olher than Micro Enlerprises and Small Enterprises | 83605.16 | 69191.8C | |
(iv) Other financial liabilities | 12879.27 | 9927.6 | |
(b) Other current liabi|ities | 42228.17 | 36141.7. | |
(c) Provisions | 651.90 | 558.2( | |
Total Current llabilities | 141937.39 | 121411.6 | |
TOTAL EQUITY AND LIABILITIES | 370594.6 2 | 31946 0.15 | |
STATEMENT OF CASH FLOW (Rs. In Lakhs)
Consolidated | |||||
PARTICULARS | Year Ended 31/03/2026 31/03/2024 | ||||
A. | Cash Flow from Operatlng Activities Net Profil/(Loss) before Tax Adjustment for: Depredation, amoNsa5on and Impairment expenses Interest Income Interest on income tax (net of refund) Interest Expense Interest on Income Tax Share of Loss/(Profit) of Joint Venture Trade Receivables/Advances written oP Provision for doubtful trade receivables/advances/others Exceptiopal itams - gain Bad debts written back Llabili8es written back (Gain) / Loss on Sale of Property, Plant and Equipment (net) Unreaised (ga1n)/loss on foreign exchange (net) Operating Profit before working Capltal Changes : Movements In Working Capital : (Increase)/decrease In Trade Receivables (Increase)/decrease In Inventories Increase/(decrease) in Trade payaNes, Finandal & Other llabllities and Provisions (increase)/decrease in Other finandat assets and Other assets Cash generated from Operations : ncome Taxes Paid (net of refunds) Net Cash flow from/(used In) Operating Actlvltles (A) | 27297.27 6663.42 (4597.61) (74.56) 3133.99 195.85 (37.21) 1498.55 0.00 0.00 0.00 (815.34) (47.95) 1.51 | 50445.06 6685.65 (3021.37) 0.00 3031.89 44.77 66.92 84.58 40.00 (18497.07) (39.62) (496.80) (106.45) 0.78 | ||
33917.s2 (4687.96) (2334.84) 33141.81 (t4227.52) | 37238.35 5180.03 (7182.22) 27735.56 (23528.97) | ||||
46808.4) (9866.77) | 39442.76 (13697.34) | ||||
35942.64 | | | 25740.41 | |||
B. | Cash Flow from Investing Activities Purchase of property, planl & equipment, including capital work-in-progress & InlanglNe assets Movement in Fixed Deposlts with Banhs Proceads from sale of property, plant and equipment Interest Received Net Cash flow from/(used In) Investing Activities (B) | (18878.31) (17665.02) 82.63 4156.34 | (11437.43) (21949.62) 154.95 2271.00 | ||
(32304.36)| (30961.10 | |||||
c. | Cash Flow from Financing Activities | ||||
Proceeds from Long tern borrowings | 457.92 | 106.19 | |||
Repayment of long tern borrowings | |||||
Pcoceedshomf(epament ShoRtembopow|ng* | (3478.13) | 4132.41 | |||
Dividend paid | (308.22) | (267.95 | |||
Payment of Laase Liabllitles | (357.14) | (314.78) | |||
Interest Paid | (1481.25) | (1573.02 | |||
Net Cash flow from/(used) in Financing Activities (C) | |||||
2071.65 | |||||
Net Increase/Decrease In Cash A Cash Equivalents (A+B+C) | (1605.31) | (3144.03 | |||
Cash & Cash equivalents at the beginning of the year | 33450.37 | 36594.40 | |||
Cash & Gash equivalents at the end of the year | 3164£.06/ 33460.37 | ||||
Place : New Oelhi Date : 30.05.2026
Independent Auditor's Report on the Quarterly and Year to Date Audited Standalone Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended
TO THE BOARD OF DIRECTORS OF
AHLUWALIA CONTRACTS (INDIA) LIMITED
Report on the audit of the Standalone Financial Results Opinion
We have audited the accompanying statement of quarterly and year to date standalone financial results of Ahluwalia Contracts (India) Limited ("the Company") for the quarter ended 31 March, 2025 and for the year ended 31stMarch, 2025 ("the Statement"), attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosures Requirements) Regulation, 2015, as amended ("Listing Regulation").
In our opinion and to the best of our information and according to the explanations given to us, the Statement:
is presented in accordance with the requirements of Regulation 33 of the Listing
Regulations in this regard; and
gives a true and fair view in conformity with the recognition and measurement principles laid down in applicable Indian accounting standards and other accounting principles generally accepted in India, of the net profit and other comprehensive income and other financial information of the Company for the quarter ended 31stMarch,2025 and for the year ended 31*tMarch, 2025.
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act,2013 (the Act). Our responsibilities under those Standards are further described in the Auditor's Responsibilities for the Audit of Standalone Financial Results sections of our report. We are independent of the company in accordance with Code of Ethics issue by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the Standalone financial results under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis of our opinion.
Management's Responsibilities for the Standalone Financial Results
The statement, which is the responsibility of the Company's Management and approved by the Board of Directors, has been prepared on the basis of the standalone financial statements. The Company's Board of Directors are responsible for the preparation of these financial results that give a true and fair view of the net profit and other comprehensive income and other financial information in accordance with Indian Accounting Standards prescribed under Section 133 of the Act read with relevant rules issues thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with provisions of the Act for safeguarding of the assets of the company and for preventing and detecting frauds and other irregularities; selection and application of appropriates accounting policies;
G-3, Block-C, Kailash Apartment, Lala Lajpat Rai Marg., New Delhi 110048
Email : amodagrawal@gmail.com / admin@amodagrawal.com Phone : 011 41620138
making and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error.
In preparing the standalone financial results, the Board of Directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
The Board of Directors are also responsible for overseeing the Company's financial reporting process.
Auditor's Responsibilities for the Audit of the Standalone Financial Results
Our objectives are to obtain reasonable assurance about whether the standalone financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatement can rise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these standalone financial results.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
Identify and assess the risk of material misstatement of the standalone financial results, whether due to fraud or error, design and perform audit procedure responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedure that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosure made by the Board of Directors.
Conclude on the appropriateness of the Board of Director's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the standalone financial results or, if such disclosure are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the standalone financial results, including the disclosure, and whether the standalone financial results present the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among others matters, the planned scope and timing of the audit and the significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant
ethical requirements regarding independence, and to communicate with them all relationships and others
matters that may reasonable be though to bear on our independence, and where applicable, related safeguards.
Other Matter
We report that the figures for the quarter ended 31* March, 2025 represent the derived figures between the audited figures in respect of the financial year ended 31* March, 2025 and the published unaudited year-to-date figures up to 31stDecember, 2024 being the date of the end of the third quarter of the current financial year, which were subjected to a limited review by us. Our opinion is not modified in respect of above matter.
For Amod A ocia Charte d! aess
Fir Registr n t:005780 t;
Place-New Delhi Date- 30-05-2025
od Agrawal..
(Partner)
Membership No.: 0841?5
Independent Auditor's Report on the Quarterly and Year to Date Consolidated Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended
TO THE BOARD OF DIRECTORS OF AHLUWALIA CONTRACTS (INDIA) LIMITED
Report on the audit of Consolidated Financial Results Opinion
We have audited the accompanying statement of quarterly and year to date consolidated financial results of Ahluwalia Contracts (India) Ltd ("Holding company") and its subsidiaries ( together referred to as "the Group"), its Joint Ventures for the quarter and for the year ended 31s! March, 2025 ("the Statement"), attached herewith, being submitted by the Holding Company pursuant to the requirement of Regulation
33 of the SEBI (Listing Obligations and Disclosures Requirements) Regulation, 2015, as amended ("Listing Regulation").
In our opinion and to the best of our information and according to the explanations given to us, and based on the consideration of the reports of the other auditors on separate financial statements / financial information of subsidiaries & its joint venture the statement:
Includes the financial results of the Holding Company and its 5 subsidiaries, namely M/S Dipesh Mining Private Limited, M/S Jiwan Jyoti Traders Private Limited, M/S Paramount Dealcom Private Limited, M/S Prem Sagar Merchants Private Limited, M/S Splendor Distributors Private Limited & its joint venture namely Mls ACIL-RCPL JV.
are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and
gives a true and fair view, in conformity with the applicable Indian Accounting Standards ('Ind AS') prescribed under section 133 of the Companies Act, 2013 ('the Act') read with the Companies (Indian Accounting Standards) Rules 2015, and other accounting principles generally accepted in India, of the consolidated net profit after tax and other comprehensive income and other financial information of the Group, and its joint venture, for the quarter and the year ended 31stMarch 2025.
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013 (the Act). Our responsibilities under those Standards are further described in the Auditor's Responsibilitles for the Audit of the Consolidated Financial Results sections of our report. We are independent of the Group & its joint venture in accordance with Code of Ethics issue by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial results under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us and other auditors in term of their reports referred to in "Other Matter" paragraph below, is sufficient and appropriate to provide a basis of our opinion.
G-3, Block-C, Kailash Apartment, Lala Lajpat Rai Marg., New Delhi 110048 Email : amodagrawal@gmail.com / admin@amodagrawal.com Phone : 011 41620138
Management's Responsibilities for the Consolidated Financial Results
The statement, which is the responsibility of the Holding Company's Management and approverl by the Board of Directors, has been prepared on the basis of the consolidated financial statements.
The Holding Company's Board of Directors are responsible for the preparation of these financial results that give a true and fair view of the net profit and other comprehensive income and other financial information of the Group & its joint venture in accordance with Indian Accounting Standards prescribed under Section 133 of the Act read with relevant rules issues thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The respective Board of Directors of the companies included in the Group & its joint venture are responsible for maintenance of adequate accounting records in accordance with provisions of the Act for safeguarding of the assets of the Group & its joint venture and for preventing and detecting frauds and other irregularities; selection and application of appropriates accounting policies; making and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Consolidated financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error, which have been used for the purpose of preparation of the consolidated financial results by the Directors of the Holding Company, as aforesaid.
In preparing the consolidated financial results, the respective Board of Directors of the companies included in the Group & its joint venture are responsible for assessing the ability of the Group & its joint venture to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the respective Board of Directors either intends to liquidate the Group or to cease operations, or has no realistic alternative but to do so.
The respective Board of Directors of the companies included in the Group & its joint venture are responsible for overseeing the financial reporting process of the Group & its joint venture.
Auditor's Responsibilities for the Audit of the Consolidated Financial Results
Our objectives are to obtain reasonable assurance about whether the consolidated financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit COhducted in accordance with Standards on Auditing specified under section 143(10) of the Act will always detect a material misstatement when it exists. Misstatement can rise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial results.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
Identify and assess the risk of material misstatement of the consolidated financial results, whether due to fraud or error, design and perform audit procedure responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedure that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosure made by the Board of Directors.
Conclude on the appropriateness of the Board of Director's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group & its joint venture ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the consolidated financial results or, if such disclosure are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Group & its joint venture to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the consolidated financial results, including the disclosure, and whether the consolidated financial results present the underlying transactions and events in a manner that achieves fair presentation.
Obtain sufficient appropriate audit evidence regarding the financial results/financial information of the entities within the Group & its joint venture to express an opinion on the consolidated Financial Results. We are responsible for the direction, supervision and performance of the audit of the financial information of such entities included in the consolidated financial results of which we are the independent auditors. For the other entities included in the consolidated Financial Results, which have been audited by other auditors, such other auditors remain responsible for the direction, supervision and performance of the audits carried out by them. We remain solely responsible for our audit opinion.
We communicate with those charged with governance of the Holding Company and such other entities included in the consolidated financial results of which we are the independent auditors regarding, among others matters, the planned scope and timing of the audit and the significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonable be though to bear on our independence, and where applicable, related safeguards.
We also performed procedures in accordance with the circular no. CIR/CFD/CMD/44/2019 dated March 29, 2019 issued by the Securities Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable.
Other Matters
The consolidated financial results include the:
Audited financial results of 5 subsidiaries, whose financial statements/ financial information reflect total assets of Rs 421.49 lakhs as at 31stMarch, 2025, total revenue of Rs 7.50 lakhs & Rs 25 lakhs, total net profit of Rs 5.62 lakhs & Rs 19.85 lakhs and total comprehensive profit of Rs 5.62 lakhs & Rs 19.85 lakhs for the quarter ended 31s! March, 2025 and for the year from 1°' April, 2024 to 31stMarch, 2025 respectively, and net cash Inflow of Rs 17.65 lakhs for the period from
1 April 2024 to 31s* March 2025 and includes Group's share of net profit after tax Rs 11.15 lakhs and Rs. 37.21 lakhs and total comprehensive profit of Rs 11.15 lakhs and Rs 37.21 lakhs for the quarter and year ended March 2025 respectively, as considered in the consolidated financial results which have been audited by their respective independent auditors. The independent auditor's report on financial statements of these entities have been furnished to us and our opinion on the consolidated financial results, in so far as it relates to the amounts and disclosure included in respect of these subsidiaries & Joint Venture is based solely on the report of such auditors and the procedures performed by us are as stated in paragraph above.
Further the Joint Venture located outside India whose financial statements and other financial information have been prepared in accordance with accounting principles generally accepted in their respective country. The Holding Company's Management has converted financial statements of such Joint venture located outside India from accounting principles generally accepted in their respective countries to accounting principles generally accepted in India. These conversion adjustments made by the Holding Company Management. We have audited these conversion adjustments made by the Holding Company's Management. Our opinion in so far it relates to the balances and affairs of such Joint Venture located outside India is based on the report of other auditors and the conversion adjustments prepared by the Management of Holding Company and audited by us.
Our opinion on the consolidated Financial Results is not modified in respect of the above matters with respect to our reliance on the work done and the reports of the other auditor and the financial statements / financial information certified by the Board of Directors.
We report that the figures for the quarter ended 31*' March, 2025 represent the derived figures between the audited figures in respect of the financial year ended 31" March, 2025 and the published unaudited year-to-date figures up to 31* December, 2024 being the date of the end of the third quarter of the current financial year, which were subjected to a limited review by us. Our opinion is not modified in respect of above matter.
Chartered Accounta Firm Registration o.0 80N
mod Agrawal , (Partner)
Membership No.: 08417
Place- New Delhi Date- 30-05-2025
UDIN- L1"gg/l"6T & PM k/-I !