Allied Blenders and Distillers Limited — Quarter and year ended 31 March 2026
| BSE Limited | National Stock Exchange of India Limited |
|---|---|
| Phiroze Jeejeebhoy Towers | Exchange Plaza, C-1, Block G, |
| Dalal Street | Bandra-Kurla Complex, Bandra (East) |
| Mumbai – 400 001 | Mumbai – 400051 |
| Scrip Code (BSE): 544203 | Symbol: ABDL |
| Our Reference No.: 16 / 2026-27 |
| Sr. No. | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 31 March 2026 Unaudited (Refer Note 12) |
31 March 2026 Audited |
||
| 31 December 2025 Unaudited |
31 March 2025 Unaudited (Refer Note 12) |
||
| 1 | Income | ||
| Revenue from operations | 1,88,746.82 | 1,90,628.41 | |
| Other income | 1,332.03 | 258.28 | |
| Total Income | 1,90,078.85 | 1,90,886.69 | |
| 2 | Expenses | ||
| Cost of materials consumed | 51,990.98 | 56,011.25 | |
| Purchases of stock-in-trade | 211.05 | 273.71 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 31.52 | (2,638.75) | |
| Excise duty on sales | 89,455.18 | 92,149.15 | |
| Employee benefits expense | 4,670.00 | 4,857.55 | |
| Other expenses | 24,249.27 | 25,268.39 | |
| Total expenses (excluding finance cost and depreciation / amortisation) | 1,70,608.00 | 1,75,921.30 | |
| 3 | Profit before finance costs, depreciation and amortisation expenses, exceptional items and tax (1-2) | 19,470.85 | 14,965.39 |
| Finance costs (Refer note 5) | 4,986.49 | 2,490.41 | |
| Depreciation and amortisation expenses | 2,587.17 | 1,574.44 | |
| 4 | Profit before exceptional item and tax | 11,897.19 | 10,900.54 |
| 5 | Exceptional item (Refer note 9) | (33.99) | 318.74 |
| 6 | Profit before tax (4-5) | 11,931.18 | 10,581.80 |
| 7 | Tax expense/(credit) | ||
| (i) Current tax | 3,509.30 | 3,051.93 | |
| (ii) Tax adjustments in respect of earlier years (Refer note 5) | 2,607.53 | – | |
| (iii) Deferred tax | 69.76 | (287.27) | |
| Total tax expense/(credit) | 6,186.59 | 2,764.66 | |
| 8 | Profit after tax (6-7) | 5,744.59 | 7,817.14 |
| 9 | Other comprehensive income | ||
| Items that will not be reclassified to profit or loss | |||
| Remeasurement of the defined benefit plans – gain/(loss) | (167.22) | (99.27) | |
| Income tax relating to these items | 45.61 | 23.30 | |
| Total other comprehensive income – gain/(loss) (net of tax) | (121.61) | (75.97) | |
| 10 | Total comprehensive income (8+9) | 5,622.98 | 7,741.17 |
| 11 | Paid up equity share capital (Face value of ₹ 2 each) (Refer note 3) | 5,594.20 | 5,594.20 |
| 12 | Other equity | ||
| 13 | Earnings per equity share (not annualised except for the year ended 31 March 2026 and 31 March 2025): | ||
| Basic (in ₹) | 2.05 | 2.80 | |
| Diluted (in ₹) * | 2.05* | 2.80 |
| Sr. No. | Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|---|
| I | ASSETS | ||
| Non-current assets | |||
| Property, plant and equipment | 49,098.30 | 35,404.90 | |
| Right-of-use assets | 11,573.35 | 11,881.42 | |
| Capital work-in-progress | 9,196.13 | 1,421.51 | |
| Goodwill | 366.31 | 366.31 | |
| Other intangible assets | 10,429.41 | 10,700.17 | |
| Intangible assets under development | 95.16 | 28.76 | |
| Financial assets | |||
| (i) Investments in subsidiaries | 32,284.26 | 18,062.87 | |
| (ii) Investments | 0.39 | 0.39 | |
| (iii) Loans | 1,986.30 | 1,766.38 | |
| (iv) Other financial assets | 7,235.19 | 5,773.77 | |
| Deferred tax assets (net) | 1,676.54 | 1,212.12 | |
| Income-tax assets (net) (Refer note 5) | 3,148.56 | 1,891.69 | |
| Other non-current assets | 5,864.54 | 4,601.47 | |
| Total non-current assets | 1,32,954.44 | 93,111.76 | |
| II | Current assets | ||
| Inventories | 71,159.93 | 56,600.23 | |
| Financial assets | |||
| (i) Trade receivables | 1,76,884.48 | 1,74,671.44 | |
| (ii) Cash and cash equivalents | 12,667.73 | 8,686.51 | |
| (iii) Bank balances other than cash and cash equivalents | 3,343.69 | 2,905.95 | |
| (iv) Loans | 69.34 | 73.82 | |
| (v) Other financial assets | 4,182.02 | 2,307.15 | |
| Other current assets | 14,951.69 | 15,677.60 | |
| Total current assets | 2,83,258.88 | 2,60,922.70 | |
| TOTAL ASSETS | 4,16,213.32 | 3,54,034.46 | |
| III | EQUITY AND LIABILITIES | ||
| Equity | |||
| Equity share capital | 5,594.20 | 5,594.20 | |
| Other equity | 1,68,836.27 | 1,51,813.84 | |
| Total equity | 1,74,430.47 | 1,57,408.04 | |
| IV | Liabilities | ||
| Non-current liabilities | |||
| Financial liabilities | |||
| (i) Borrowings | 25,973.56 | 9,369.92 | |
| (ii) Lease liabilities | 301.60 | 473.73 | |
| Provisions | 2,399.97 | 2,143.08 | |
| Total non-current liabilities | 28,675.13 | 11,986.73 | |
| V | Current liabilities | ||
| Financial liabilities | |||
| (i) Borrowings | 86,614.10 | 80,012.49 | |
| (ii) Lease liabilities | 173.44 | 268.97 | |
| (iii) Trade payables | |||
| - Total outstanding dues of micro and small enterprises | 3,320.03 | 2,163.18 | |
| - Total outstanding dues of creditors other than micro and small enterprises | 73,762.55 | 57,971.14 | |
| (iv) Other financial liabilities | 18,923.48 | 15,968.41 | |
| Other current liabilities | 27,800.74 | 26,208.76 | |
| Provisions | 1,562.17 | 1,351.27 | |
| Current tax liabilities (net) | 951.21 | 695.47 | |
| Total current liabilities | 2,13,107.72 | 1,84,639.69 | |
| TOTAL LIABILITIES | 2,41,782.85 | 1,96,626.42 | |
| TOTAL EQUITY AND LIABILITIES | 4,16,213.32 | 3,54,034.46 |
| Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit before tax | 40,277.56 | 27,081.85 |
| Adjustments for : | ||
| – Depreciation/amortisation | 6,892.98 | 5,727.36 |
| – Provision for doubtful debts | 356.41 | 546.94 |
| – Provision for/(reversal of) inventory | 380.95 | (409.50) |
| – Unrealised foreign exchange (gain)/Loss | 337.73 | (174.74) |
| – Finance costs | 12,961.38 | 12,491.13 |
| – Profit on sale of property, plant and equipment | (171.35) | (33.59) |
| – Liabilities no longer required written back | (103.47) | – |
| – Employee stock option expenses | 332.91 | – |
| – Provision no longer required written back/reversed (net) | (251.37) | (637.64) |
| – Interest income from investing activities | (394.60) | (433.02) |
| Operating profit before working capital changes | 60,619.13 | 44,158.79 |
| Adjustments for working capital: | ||
| – Increase in inventories | (14,940.65) | (14,306.81) |
| – Increase in trade receivables | (2,911.52) | (50,689.23) |
| – Increase in financial assets and other assets | (3,290.50) | (6,080.99) |
| – (Decrease)/Increase in liabilities and provisions | 20,670.73 | (33,715.57) |
| Cash (used in) /generated from operating activities | 60,147.19 | (60,633.81) |
| Direct taxes paid (net) | (14,852.89) | (6,971.98) |
| Net cash (used in) /generated from operating activities | 45,294.30 | (67,605.79) |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of property, plant and equipment and intangible assets including capital work in progress and intangible assets under development | (27,476.19) | (12,611.66) |
| Proceeds from sale of property, plant and equipment | 355.19 | 269.55 |
| Investment in subsidiary | (14,297.63) | (7,525.54) |
| Loans given to subsidiaries | (130.85) | (32.36) |
| Bank deposits |