General information about company

Scrip code538556
NSE Symbol
MSEI Symbol
ISIN*INE510P01018
Name of companyARMAN HOLDINGS LIMITED
Type of company
Class of securityEquity
Date of start of financial year01-04-2018
Date of end of financial year31-03-2019
Date of board meeting when results were approved29-05-2019
Date on which prior intimation of the meeting for considering financial results was informed to the exchange20-05-2019
Description of presentation currencyINR
Level of rounding used in financial resultsLakhs
Reporting QuarterYearly
Nature of report standalone or consolidatedStandalone
Whether results are audited or unauditedAudited
Segment ReportingMulti segment
Description of single segment
Start date and time of board meeting29-05-2019 15:00
End date and time of board meeting29-05-2019 17:00
Declaration of unmodified opinion or statement on impact of audit qualificationDeclaration of unmodified opinion



Financial Results Ind-AS

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-01-201901-04-2018
BDate of end of reporting period31-03-201931-03-2019
CWhether results are audited or unauditedAuditedAudited
DNature of report standalone or consolidatedStandaloneStandalone
Part IBlue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1Income
Revenue from operations125.16376.68
Other income0.682.1
Total income125.84378.78
2Expenses
(a)Cost of materials consumed00
(b)Purchases of stock-in-trade181.38348.31
(c)Changes in inventories of finished goods, work-in-progress and stock-in-trade-62.544.86
(d)Employee benefit expense 1.526.25
(e)Finance costs00
(f)Depreciation, depletion and amortisation expense0.060.25
(f)Other Expenses
1OTHER EXPENSES2.6115.41
10
Total other expenses2.6115.41
Total expenses123.03375.08

Financial Results Ind-AS

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-01-201901-04-2018
BDate of end of reporting period31-03-201931-03-2019
CWhether results are audited or unauditedAuditedAudited
DNature of report standalone or consolidatedStandaloneStandalone
Part IBlue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
3Total profit before exceptional items and tax2.813.7
4Exceptional items 00
5Total profit before tax2.813.7
7Tax expense
8Current tax0.440.99
9Deferred tax00
10Total tax expenses0.440.99
11Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement00
14Net Profit Loss for the period from continuing operations2.372.71
15Profit (loss) from discontinued operations before tax00
16Tax expense of discontinued operations00
17Net profit (loss) from discontinued operation after tax00
19Share of profit (loss) of associates and joint ventures accounted for using equity method00
21Total profit (loss) for period2.372.71

Financial Results Ind-AS

Particulars3 months/ 6 month ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-01-201901-04-2018
BDate of end of reporting period31-03-201931-03-2019
CWhether results are audited or unauditedAuditedAudited
DNature of report standalone or consolidatedStandaloneStandalone
Other comprehensive income [Abstract]
1Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2Income tax relating to items that will not be reclassified to profit or loss 00
3Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4Income tax relating to items that will be reclassified to profit or loss 00
5Total Other comprehensive income00

Financial Results Ind-AS

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-01-201901-04-2018
BDate of end of reporting period31-03-201931-03-2019
CWhether results are audited or unauditedAuditedAudited
DNature of report standalone or consolidatedStandaloneStandalone
Part IBlue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
23Total Comprehensive Income for the period2.372.71
24Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
25Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent00
Total comprehensive income for the period attributable to owners of parent non-controlling interests00
26Details of equity share capital
Paid-up equity share capital521.05521.05
Face value of equity share capital1010
27Details of debt securities
28Reserves excluding revaluation reserve0
29Earnings per share
iEarnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations0.0450.052
Diluted earnings (loss) per share from continuing operations0.0450.052
iiEarnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations00
Diluted earnings (loss) per share from discontinued operations00
iiEarnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations0.0450.052
Diluted earnings (loss) per share from continuing and discontinued operations0.0450.052
30Debt equity ratio00
31Debt service coverage ratio00
32Interest service coverage ratio00
33Disclosure of notes on financial resultsTextual Information(1)

Text Block

Textual Information(1)Notes:
1 The above results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 29/5/2019 in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The statutory auditors have carried out audit of the aforesaid results.

2 The financial results of the company have been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirments) Regulations, 2015 and SEBI circular dated July 5, 2016. The company has first time adopted Ind AS for the financial year commencing from April 1, 2017 with a transition date of April 1, 2016.

3 In line with the provisions of Ind AS 108 - Operating Segments and on the basis of review of operations being done by the management of the company, the operations of the company fall under three segments - Textile Products, Plastic Products and Precious Metal.

4 In terms of SEBI Circular CIR/CFD/CMD/56/20 dated 27/5/2016, the company hereby declares that the Auditors have issued Audit Report with unmodified opinion on annual audited financial results for the year ended 31 March 2018.

5 Figures of the corresponding quarter/ year have been regrouped/ restated wherever necessary.


For Arman Holdings Limited



Date : 29/5/2019 Deepak Kumar Babel
Place : Surat Managing Director



Statement of Asset and Liabilities

ParticularsCurrent year ended (dd-mm-yyyy)
Date of start of reporting period01-04-2018
Date of end of reporting period31-03-2019
Whether results are audited or unauditedAudited
Nature of report standalone or consolidatedStandalone
Assets
1 Non-current assets
Property, plant and equipment0.145
Capital work-in-progress0
Investment property0
Goodwill0
Other intangible assets0
Intangible assets under development0
Biological assets other than bearer plants0
Investments accounted for using equity method0
Non-current financial assets
Non-current investments217.215
Trade receivables, non-current0
Loans, non-current0
Other non-current financial assets0.4
Total non-current financial assets217.615
Deferred tax assets (net)21.432
Other non-current assets0
Total non-current assets239.192
2Current assets
Inventories212.028
Current financial asset
Current investments0
Trade receivables, current189.737
Cash and cash equivalents16.23
Bank balance other than cash and cash equivalents0
Loans, current0
Other current financial assets0
Total current financial assets205.967
Current tax assets (net)2.342
Other current assets4.982
Total current assets425.319

Statement of Asset and Liabilities

ParticularsCurrent year ended (dd-mm-yyyy)
Date of start of reporting period01-04-2018
Date of end of reporting period31-03-2019
Whether results are audited or unauditedAudited
Nature of report standalone or consolidatedStandalone
3Non-current assets classified as held for sale0
4Regulatory deferral account debit balances and related deferred tax Assets0
Total assets664.511
Equity and liabilities
Equity
Equity attributable to owners of parent
Equity share capital521.05
Other equity103.089
Total equity attributable to owners of parent624.139
Non controlling interest
Total equity624.139
Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current0
Trade payables, non-current0
Other non-current financial liabilities0
Total non-current financial liabilities0
Provisions, non-current0
Deferred tax liabilities (net)0.009
Deferred government grants, Non-current0
Other non-current liabilities0
Total non-current liabilities0.009
Current liabilities
Current financial liabilities
Borrowings, current0
Trade payables, current39.306
Other current financial liabilities0
Total current financial liabilities39.306
Other current liabilities0
Provisions, current0
Current tax liabilities (Net)1.057
Deferred government grants, Current0
Total current liabilities40.363
3Liabilities directly associated with assets in disposal group classified as held for sale0
4Regulatory deferral account credit balances and related deferred tax liability0
Total liabilities40.372
Total equity and liabilites664.511
Disclosure of notes on assets and liabilitiesTextual Information(1)

Text Block

Textual Information(1)Notes:
1 The above results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 29/5/2019 in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The statutory auditors have carried out audit of the aforesaid results.

2 The financial results of the company have been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirments) Regulations, 2015 and SEBI circular dated July 5, 2016. The company has first time adopted Ind AS for the financial year commencing from April 1, 2017 with a transition date of April 1, 2016.

3 In line with the provisions of Ind AS 108 - Operating Segments and on the basis of review of operations being done by the management of the company, the operations of the company fall under three segments - Textile Products, Plastic Products and Precious Metal.

4 In terms of SEBI Circular CIR/CFD/CMD/56/20 dated 27/5/2016, the company hereby declares that the Auditors have issued Audit Report with unmodified opinion on annual audited financial results for the year ended 31 March 2018.

5 Figures of the corresponding quarter/ year have been regrouped/ restated wherever necessary.


For Arman Holdings Limited



Date : 29/5/2019 Deepak Kumar Babel
Place : Surat Managing Director



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results

Particulars3 months/ 6 month ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-01-201901-04-2018
Date of end of reporting period31-03-201931-03-2019
Whether accounts are audited or unauditedAuditedAudited
Nature of report standalone or consolidatedStandaloneStandalone
1Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1TEXTILES PRODUCTS018.01
2PLASTIC PRODUCTS055.36
3PRECIOUS METAL125.16303.31
Total Segment Revenue125.16376.68
Less: Inter segment revenue00
Revenue from operations 125.16376.68
2Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1TEXTILES PRODUCTS00.48
2PLASTIC PRODUCTS07.75
3PRECIOUS METAL6.3213.03
Total Profit before tax6.3221.26
i. Finance cost00
ii. Other Unallocable Expenditure net off Unallocable income3.5117.56
Profit before tax2.813.7
3(Segment Asset - Segment Liabilities)
Segment Asset
1TEXTILES PRODUCTS82.3682.36
2PLASTIC PRODUCTS00
3PRECIOUS METAL319.41319.41
Total Segment Asset401.77401.77
Un-allocable Assets262.74262.74
Net Segment Asset664.51664.51
4Segment Liabilities
Segment Liabilities
1TEXTILES PRODUCTS37.7537.75
2PLASTIC PRODUCTS00
3PRECIOUS METAL00
Total Segment Liabilities37.7537.75
Un-allocable Liabilities2.622.62
Net Segment Liabilities40.3740.37
Disclosure of notes on segmentsTextual Information(1)

Text Block

Textual Information(1)Notes:
1 The above results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 29/5/2019 in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The statutory auditors have carried out audit of the aforesaid results.

2 The financial results of the company have been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirments) Regulations, 2015 and SEBI circular dated July 5, 2016. The company has first time adopted Ind AS for the financial year commencing from April 1, 2017 with a transition date of April 1, 2016.

3 In line with the provisions of Ind AS 108 - Operating Segments and on the basis of review of operations being done by the management of the company, the operations of the company fall under three segments - Textile Products, Plastic Products and Precious Metal.

4 In terms of SEBI Circular CIR/CFD/CMD/56/20 dated 27/5/2016, the company hereby declares that the Auditors have issued Audit Report with unmodified opinion on annual audited financial results for the year ended 31 March 2018.

5 Figures of the corresponding quarter/ year have been regrouped/ restated wherever necessary.


For Arman Holdings Limited



Date : 29/5/2019 Deepak Kumar Babel
Place : Surat Managing Director