Arvind Limited — Quarter ended March 31, 2026 (Standalone and Consolidated)
| Sr. No. | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 31.03.2026 Refer Note 7 | 31.12.2025 Unaudited | ||
| 1 | Income from continuing operations | ||
| (a) | Revenue from operations | 1,993.67 | 1,842.26 |
| (b) | Other income | 28.39 | 14.72 |
| Total Income | 2,022.06 | 1,856.98 | |
| 2 | Expenses from continuing operations | ||
| (a) | Cost of materials consumed | 869.36 | 970.74 |
| (b) | Purchase of stock-in-trade | 109.17 | 15.29 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 49.92 | (46.64) |
| (d) | Project expenses | 8.11 | 9.04 |
| (e) | Employee benefit expenses | 224.54 | 215.66 |
| (f) | Finance costs | 34.30 | 35.26 |
| (g) | Depreciation and amortisation expenses | 54.94 | 54.18 |
| (h) | Other expenses | 560.36 | 494.92 |
| Total Expenses | 1,910.70 | 1,748.45 | |
| 3 | Profit before Exceptional Items and Tax from continuing operations (1-2) | 111.36 | 108.53 |
| 4 | Exceptional Items (net of tax) (Refer Note 3) | (4.30) | (18.96) |
| 5 | Profit before tax from continuing operations (3+4) | 107.06 | 89.57 |
| 6 | Tax Expense : | ||
| – Current Tax | 22.90 | 17.90 | |
| – Short/(Excess) provision of earlier years | – | 7.68 | |
| – Deferred Tax Charge/(Credit) | 3.93 | 1.77 | |
| – Deferred Tax Charge – Exceptional (Refer Note 6) | – | – | |
| Total Tax Expense | 26.83 | 27.35 | |
| 7 | Profit/(Loss) for the period from continuing operations (5-6) | 80.23 | 62.22 |
| 8 | Profit before tax from discontinued operations (Refer Note 4) | – | – |
| 9 | Tax Expense of discontinued operations | – | – |
| 10 | Profit for the period from discontinued operations after Tax (8-9) | – | – |
| 11 | Profit/(Loss) for the period/year (7+10) | 80.23 | 62.22 |
| 12 | Other Comprehensive Income/(Loss) (net of tax) | ||
| (a) | Items that will not be classified to profit and loss (net of tax) | ||
| (i) | Equity Instruments through Other Comprehensive Income (FVOCI) | – | 0.88 |
| (ii) | Remeasurement gain/(loss) of defined benefit plan | (1.61) | (5.66) |
| (iii) | Income tax related to items (i) & (ii) above | 0.42 | 1.43 |
| (b) | Items that will be reclassified to profit and loss (net of tax) | ||
| (i) | Effective portion of gain/(loss) on cash flow hedges | (48.39) | (1.16) |
| (ii) | Income tax related to item (i) above | 12.18 | 0.29 |
| Other Comprehensive Income/(Loss) (net of tax) | (37.40) | (5.10) | |
| 13 | Total Comprehensive Income for the period/year (11+12) | 42.83 | 57.12 |
| 14 | Paid-up Equity Share Capital (Face Value ₹ 10/- per share) | 262.12 | 262.12 |
| 15 | Other Equity | ||
| 16 | Earnings per Share in ₹ – (Not Annualised) | ||
| Continuing Operations : | |||
| – Basic | 3.06 | 2.37 | |
| – Diluted | 3.06 | 2.37 | |
| Discontinued Operations : | |||
| – Basic | – | – | |
| – Diluted | – | – | |
| Continuing and Discontinued Operations : | |||
| – Basic | 3.06 | 2.37 | |
| – Diluted | 3.06 | 2.37 |
| Particulars | Quarter Ended | Year Ended |
|---|---|---|
| 31.03.2026 | 31.12.2025 | |
| (a) Provision for impairment of investments and loans | (10.72) | – |
| (b) Profit on Sale of Investments | 2.61 | – |
| (c) Statutory impact of new Labour Codes (Refer Note 2) | – | (25.34) |
| Total (a+b+c) | (8.11) | (25.34) |
| Tax Impact on above | 3.81 | 6.38 |
| Total | (4.30) | (18.96) |
| Particulars | Quarter Ended | Year Ended |
|---|---|---|
| 31.03.2026 | 31.12.2025 | |
| (a) Revenue from operations | – | – |
| Other income | – | – |
| Total Income | – | – |
| (b) Total Expenses | – | – |
| (c) Profit before tax (a-b) | – | – |
| (d) Tax Expense | – | – |
| (e) Profit from discontinued operations | – | – |
| Particulars | As At 31.03.2026 Audited | As At 31.03.2025 Audited |
|---|---|---|
| ASSETS | ||
| 1 Non-Current Assets | ||
| (a) Property, Plant and Equipment | 2,940.76 | 3,079.31 |
| (b) Capital Work-in-Progress | 69.28 | 155.73 |
| (c) Investment Properties | 172.08 | 129.84 |
| (d) Other Intangible Assets | 18.35 | 12.61 |
| (e) Intangible Assets Under Development | 1.77 | 1.71 |
| (f) Right of Use Assets | 98.56 | 125.10 |
| (g) Financial Assets | ||
| (i) Investments | 345.72 | 447.99 |
| (ii) Loans | 0.18 | 0.30 |
| (iii) Other Financial Assets | 30.92 | 32.18 |
| (h) Other Non-Current Assets | 135.56 | 69.59 |
| Total – Non-Current Assets | 3,813.18 | 4,054.36 |
| 2 Current Assets | ||
| (a) Inventories | 1,573.23 | 1,766.24 |
| (b) Financial Assets | ||
| (i) Investments | 225.22 | – |
| (ii) Trade Receivables | 1,023.24 | 1,086.49 |
| (iii) Cash & cash equivalents | 13.45 | 34.38 |
| (iv) Bank balances other than (iii) above | 46.05 | 8.06 |
| (v) Loans | 143.27 | 97.75 |
| (vi) Other Financial Assets | 85.21 | 63.39 |
| (c) Current Tax Assets (Net) | 52.10 | – |
| (d) Other Current Assets | 156.37 | 213.40 |
| Total – Current Assets | 3,318.14 | 3,269.71 |
| TOTAL – ASSETS | 7,131.32 | 7,324.07 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity Share Capital | 262.12 | 261.82 |
| (b) Other Equity | 2,809.09 | 3,324.54 |
| Total – Equity | 3,071.21 | 3,586.36 |
| LIABILITIES | ||
| 1 Non- Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 237.63 | 264.44 |
| (ii) Lease Liabilities | 98.41 | 120.38 |
| (iii) Other Financial Liabilities | 0.62 | 1.03 |
| (b) Long-Term Provisions | 25.02 | 26.22 |
| (c) Deferred Tax Liabilities (Net) | 38.28 | 61.15 |
| (d) Government Grants | 80.42 | 85.57 |
| (e) Other Non – Current Liabilities | 86.55 | – |
| Total – Non-Current Liabilities | 566.93 | 558.79 |
| 2 Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 980.72 | 1,089.96 |
| (ii) Lease Liabilities | 19.12 | 21.66 |
| (iii) Trade Payables | ||
| – Total Outstanding dues of Micro Enterprises and Small Enterprises | 53.55 | 85.48 |
| – Total Outstanding dues of Creditors other than Micro Enterprises and Small Enterprises | 1,739.23 | 1,389.87 |
| (iv) Other Financial Liabilities | 423.89 | 223.77 |
| (b) Short-Term Provisions | 41.29 | 13.98 |
| (c) Government Grants | 9.31 | 11.28 |
| (d) Other Current Liabilities | 226.07 | 338.62 |
| (e) Current Tax Liabilities (Net) | – | 4.30 |
| Total – Current Liabilities | 3,493.18 | 3,178.92 |
| TOTAL – EQUITY AND LIABILITIES | **7,131. |
