Outcome of BM 1
Outcome of BM 1
L0050
1
Mob ‘T@“@M 046554, QWM
ANMOL
I
Web : www.anmolindialtd.com | Android : www.goo. gIJDCvQGQ
Sub: Disclosure under Regulation 30 & 33 of the SEBI (Listing Obligations and Disclosure Requirements)
Regulations, 2015
Re: Submission of Audited Standalone Financial Results for the Quarter and Financial Year ended on
31 March, 2024
Dear Sir,
In compliance with the provisions of Regulation 30 and Regulation 33 of the SEBI (Listing Obligations and
Disclosure Requirements) Regulations, 2015, we are pleased to inform you that the Board of Directors of
the Company at their Meeting held today i.e. on Tuesday, May 14", 2024 have approved the Audited
Standalone Financial Results for the Quarter and Financial year ended on 31t March, 2024.
With regard to the above, please find attached herewith the following:
The Board Meeting commenced at 04.30 P.M. and concluded at 05.30 P.M.
IAL RESULTS
INDEPENDENT AUDITORS’ REPORT ON AUDIT OF ANNUAL FINANC
AND REVIEW OF QUARTERLY FINANCIAL RESULTS
In our opinion and to the best of our information and according to the explanations given to us, the
Financial Results for the year ended 31 March 2024:
ii. gives a true and fair view in conformity with the recognition and measurement principles laid
down in the Indian Accounting Standards and other accounting principles generally accepted
in India of the net profit and total comprehensive income and other financial information of the
Company for the year then ended.
®) Conclusion on Unaudited Financial Results for the quarter ended 31 March 2024
With respect to the Financial Results for the quarter ended 31 March 2024, based on our review
conducted as stated in paragraph (b) of Auditor's Responsibilities section below, nothing has come to
our attention that causes us to believe that the Financial Results for the quarter ended 31 March 2024,
prepared in accordance with the recognition and measurement principles laid down in the Indian
Accounting Standards and other accounting principles generally accepted in India. has not disclosed
the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations
and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to
be disclosed, or that it contains any material misstatement.
K R AGGARWAL & ASSOCIATES
Chartered Accountants
Auditor’s Responsibilities
(a) Audit of the Financial Results for the year ended 31 March
2024
2 Page
K R AGGARWAL & AssociaTEs
Chartered Accountants
e Evaluate the overall presentation, structure and content of the Annual Financial
Results,
including the disclosures, and whether the Annual Financ
ial Results represent the underlying
transactions and events in a manner that achieves fair presen
tation.
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 relations
hips and
other matters that may reasonably be thought to bear on our independence, and where
applicable,
related safeguards.
(b) Review of the Financial Results for the quarter ended 31 March 2024
We conducted our review of the Financial Results for the quarter ended 31 March
2024 in accordance
with the Standard on Review Engagements (“SRE”) 2410 ‘Review of Interim
Financial Information
Performed by the Independent Auditor of the Entity’, issued by the ICAL A review
of interim financial
information consists of making inquiries, primarily of the Company’s personnel
responsible for
financial and accounting matters and applying analytical and other review procedure
s. A review is
substantially less in scope than an audit conducted in accordance with SAs specified
under section
143(10) of the Act and consequently does not enable us to obtain assurance that
we become aware of
all significant matters that might be identified in an audit. Accordingly, we do
not express an audit
opinion.
Other Matters
¢ The Statement includes the results for the quarter ended 31 March 2024 being
the balancing figure
between the audited figures in respect of the full financial year and published unaudited
year to date
figures up to the third quarter of the current financial year which were subject to limited
review by us.
Our report on the Statement is not modified in respect of this matter.
Kanika Aggarwal
Partner
Membership No. 539337
UDIN: 24539337BKCRQP3032
Ludhiana, 14 May 2024
411
ANMOL INDIA LIMITED
CIN: L51909PB1998PLC050300
Regd. Office: 2nd Floor, 2/43, B - Block, Aggar Nagar, Ludhiana (Punjab) - 141001 | Tel: +91 - 161 - 4503400
E-mail: ca@anmolindialtd.com | Website: www.anmolindialtd.com
Standalone Financial Results for the Quarter and Financial Year Ended 31st March 2024
( in crores)
For the Quarter ended For the Financial Year ended
Sr. No. Particulars 31.03.2024 | 31.12.2023| 31.03.2023 |31.03.2024| 31.03.2023
Unaudited |Unaudited | Unaudited Audited Audited
(Refer Note 4) (Refer Note 4)
I [Revenue from Operations 402.88 404.01 370.13 | 1,501.24 1,410.24
II |Other Income 472 2.77 ;128 13.02 7.92
I |Total revenue (I+1I) 407.60 406.78 37248 | 1,514.26 1,418.16
IV [Expenses
(a) Cost of materials consumed - - - - -
(b) Purchases of stock-in-trade 266.59 451.42 396.40 1,317.72 1,487.59
(c) Ch?nges in inventories of finished goods, work-in-progress and 132.80 (54.22) (34.51) 149.95 (109.19)]
stock-in-trade |
(d) Employee benefits expense 039 030 031 131 117
(e) Finance costs 1.48 2.64 3.50 13.21 10.98
() Depreciation and amortisation expense 0.12 0.13 0.13 0.43 0.51
(g) Other expenses 0.68 0.56 0.63 339 2.06
Total expenses 402.06 400.83 366.46 1,486.01 1,393.12
V |Profit/(Loss) before exceptional items and tax (III - IV) 5.54 5.95 6.02 28.25 25.04
VI |Exceptional Items - = - - -
VII |Profit/ (Loss) before tax (V-VI) 5.54 ! 5,95 6.02 28.25 25.04
VIII |Tax Expense: i
(a) Current Tax 1.68 1.50 1.66 7.40 6.45
(b) Deferred tax -0.05 - -0.07 -0.05 -0.07
Total Tax Expenses 1.63 1.50 1.59 7.35 6.38
IX [Profit/(Loss) from continuing operations (VII-VIII) 391 4.45 4.43 20.90 18.66
X [Profit/ (Loss) from discontinuing operations - - - - -
XI [Tax expense of discontinuing operations - - 3 g &
XII |Profit/ (Loss) from discontinuing operations (after tax) (X-XI) & - - - -
XIII |Net Profit/ (Loss) for the Period (IX+XII) 391 4.45 4.43 20.90 18.66
XIV |Other Comprehensive Income (net of tax)
A (i) Items that will not be reclassified to profit or loss 0.19 - 0.06 0.19 0.06
(ii) Income tax relating
to items that will not be reclassified to profit - - - - -
or loss
(B) (i) Items that will be reclassified to profit or loss -0.01 5 0.03 -0.01 0.03
(ii) Income tax on realting to items that will be reclassified to profit - “ * o %
or loss
XV |Total Comprehensine Income ( XITI+XIV) 4.09 4.45 4.52 21.08 18.75
XVI |Paid up Equity share capital 5691 56.91 11.38 56.91 11.38
(Face value of Rs. 10/- each)
XVII |Earnings Per Share (not annualised for the quarters)
(a) Basic (%) * 0.69 0.78 0.78 3.67 328
(b) Diluted (%) * 0.69 0.78 0.78 3.67 3.28
* Refer Note No.5
For and on behalf of the Board of Directors of|
Anmol India Limited
Standalone Cash Flow Statement for the Period Ended on 31st March 2024
(X in Crores)
Partitdtass 31.03.2024 31.03.2023
Audited Audited
A. Cash Flow from Operating Activities
Profit before taxation 28.25 25.04
| Adjustments for:
Depreciation 0.43 0.51
Investment income 10.64 7.89
Interest expense 13.21 10.99
IPO Issue Expenses W/off - -
Profit /(Loss) on the sale of property, plant & equipment 0.04 -
Provision for Gratuity 0.05 0.05
Waorking capital changes:
(Increase) / Decrease in trade and other receivables 10.98 -6.04
(Increase) / Decrease in inventories 149.95 -109.19
Increase / (Decrease) in trade payables 6.19 3327
Cash Generated From Operations 219.74 -37.48
Income Taxes paid -7.38 -6.47
Dividends paid = =
Net cash from operating activities 212.36 -43.95
Vijugadimar,
Place: Ludhiana Manging Director & CFO|
Date: 14 May 2024 DIN: 00574900
ANMOL INDIA LIMITED
CIN: L51909PB1998PLC050300
Regd. Office: 2nd Floor, 2/43, B - Block, Aggar Nagar, Ludhiana (Punjab) - 141001 | Tel: +91 - 161 - 4503400
E-mail: ca@anmolindialtd.com | Website: www.anmolindialtd.com
Notes:
The above financial results were reviewed by the Audit Committee and approved by the Board of Directors in their respective meeting held on 14-
May-2024. The statutory auditors have issued an unmodified report on the above results.
The above financial results of Anmol India Limited ("the Company") have been prepared in accordance with the Indian Accounting Standard|
("Ind AS") as prescribed under Section 133 of the Companies Act, 2013, read with the relevant rules thereunder and in terms of Regulations 33 of
Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.
These standalone financial statements (*financial statements’) of the Company have been prepared in accordance with the Indian Accounting]
Standards (hereinafter referred to as the *Ind AS’) as notified by Ministry of Corporate Affairs (‘MCA”) under section 133 of the Companies Act,
2013 (‘Act’) read with the Companies (Indian Accounting Standards) Rules, 2015, as amended and other relevant provisions of the Act.
The figures for the quarter ended March 31, 2024 are the balancing figures between the audited figures for the full financial year and the|
unaudited year-to-date figures upto the end of the third quarter of the current financial year, which were subject to a limited review by the|
statutory auditors. The figures for the quarter ended March 31,2024 as represented in these financial results were neither reviewed nor subject to|
an audit. However, the Management has exercised necessary due diligence to ensure that the financial results for this period provide a true and fair|
view of company's affairs.
On account of allotment of Bonus Equity Shares on 18th July, 2023, in the ratio of 4:1 (Four Bonus Equity Shares of 10/~ each for one existing|
Equity Share of X10/- each), the Earning Per Share, basic as well as diluted, has been adjusted accordingly in terms of IndAS 33 for all the periods|
given above.
The Company is engaged in the single operating segment which is trading of coal & other items. There are no separate reportable segments as per|
Ind AS 108 - Operating Segments.
The above audited results along with unmodified report of the Statutory Auditors is being filed with the BSE Limited and the National Stock
Exchange of India Limited. For more details, visit the Investor Service section of the Company's website at www.anmolindialtd.com and|
Financial Results under corporate announcements at www.bseindia.com and www.nseindia.com.
The figures of the previous period/year have been regrouped/reclassed to make them comparable with those of current period/year wherever
For and on behalf of the Board of Directors of
Anmol India
For Anmol India Limited
Vit
__PisgKupar
Date: 14 May 2024 Manging Director & CFO
Place: Ludhiana DIN: 00574900
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ANM>0.1
Web : www.anmolindialtd.com | Ani droid : www.
Sub: Declaration regarding Audit Report with unmodified opinion on Financial Resul Its of the Company
for the quarter and year ended 31* March, 2024.
Dear Sir,
Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation,
2015 and SEBI Circular No. CIR/CFD/56/2016 dated May 27, 2016, we hereby declare that the Statutory
Auditors of the Company i.e. K. R. Aggarwal & Associates, Chartered Accountants ha ve issued the Audit
Report on Standalone Financial Results of the Company for the quarter and year ended 31% March, 2024
with unmodified opinion.
Thanking You
Yours Faithfully
For & On Behalf of Anmol India Limited
For Anmol India Limited
Director
Vijay Kumar
Managing Director & CFO
DIN: 00574900