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 year01-04-2019
Date of end of financial year31-03-2020
Date of board meeting when results were approved14-11-2019
Date on which prior intimation of the meeting for considering financial results was informed to the exchange02-11-2019
Description of presentation currencyINR
Level of rounding used in financial resultsLakhs
Reporting QuarterHalf yearly
Nature of report standalone or consolidatedStandalone
Whether results are audited or unauditedUnaudited
Segment ReportingMulti segment
Description of single segment
Start date and time of board meeting14-11-2019 13:00
End date and time of board meeting14-11-2019 14:00
Declaration of unmodified opinion or statement on impact of audit qualificationNot applicable



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 period01-07-201901-04-2019
BDate of end of reporting period30-09-201930-09-2019
CWhether results are audited or unauditedUnauditedUnaudited
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 operations26.25183.64
Other income1.111.28
Total income27.36184.92
2Expenses
(a)Cost of materials consumed00
(b)Purchases of stock-in-trade017.45
(c)Changes in inventories of finished goods, work-in-progress and stock-in-trade22.22153.97
(d)Employee benefit expense 1.553.11
(e)Finance costs00
(f)Depreciation, depletion and amortisation expense0.020.04
(f)Other Expenses
1Other Expenses2.59.25
10
Total other expenses2.59.25
Total expenses26.29183.82

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 period01-07-201901-04-2019
BDate of end of reporting period30-09-201930-09-2019
CWhether results are audited or unauditedUnauditedUnaudited
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 tax1.071.1
4Exceptional items 00
5Total profit before tax1.071.1
7Tax expense
8Current tax0.290.29
9Deferred tax00
10Total tax expenses0.290.29
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 operations0.780.81
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 period0.780.81

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 period01-07-201901-04-2019
BDate of end of reporting period30-09-201930-09-2019
CWhether results are audited or unauditedUnauditedUnaudited
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 period01-07-201901-04-2019
BDate of end of reporting period30-09-201930-09-2019
CWhether results are audited or unauditedUnauditedUnaudited
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 period0.780.81
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 reserve
29Earnings per share
iEarnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations0.010.02
Diluted earnings (loss) per share from continuing operations0.010.02
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 operations0.010.02
Diluted earnings (loss) per share from continuing and discontinued operations0.010.02
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 14/11/2019 and these have been subjected to limited review by the statutory auditors in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
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 Requirements) Regulations, 2015 and SEBI circular dated July 5, 2016.
3 The statutory auditor of the company has carried out a limited review of the results for the quarter and half year ended September 30, 2019.
4 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.
5 Figures of the corresponding quarter/ year have been regrouped/ restated wherever necessary.

For Arman Holdings Limited



Deepak Kumar Babel
Date : 14/11/2019 Managing Director
Place : SURAT DIN : 05200110



Statement of Asset and Liabilities

ParticularsHalf year ended (dd-mm-yyyy)
Date of start of reporting period01-04-2019
Date of end of reporting period30-09-2019
Whether results are audited or unauditedUnaudited
Nature of report standalone or consolidatedStandalone
Assets
1 Non-current assets
Property, plant and equipment0.099
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
Total non-current financial assets217.215
Deferred tax assets (net)21.432
Other non-current assets0
Total non-current assets238.746
2Current assets
Inventories58.052
Current financial asset
Current investments0
Trade receivables, current300.471
Cash and cash equivalents71.071
Bank balance other than cash and cash equivalents0
Loans, current10.637
Other current financial assets0.4
Total current financial assets382.579
Current tax assets (net)0
Other current assets0.841
Total current assets441.472

Statement of Asset and Liabilities

ParticularsHalf year ended (dd-mm-yyyy)
Date of start of reporting period01-04-2019
Date of end of reporting period30-09-2019
Whether results are audited or unauditedUnaudited
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 assets680.218
Equity and liabilities
Equity
Equity attributable to owners of parent
Equity share capital521.05
Other equity103.902
Total equity attributable to owners of parent624.952
Non controlling interest
Total equity624.952
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)0.008
Deferred government grants, Non-current0
Other non-current liabilities0
Total non-current liabilities0.008
Current liabilities
Current financial liabilities
Borrowings, current0
Trade payables, current53.98
Other current financial liabilities0
Total current financial liabilities53.98
Other current liabilities0
Provisions, current1.278
Current tax liabilities (Net)0
Deferred government grants, Current0
Total current liabilities55.258
3Liabilities directly associated with assets in disposal group classified as held for sale0
4Regulatory deferral account credit balances and related deferred tax liability0
Total liabilities55.266
Total equity and liabilites680.218
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 14/11/2019 and these have been subjected to limited review by the statutory auditors in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
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 Requirements) Regulations, 2015 and SEBI circular dated July 5, 2016.
3 The statutory auditor of the company has carried out a limited review of the results for the quarter and half year ended September 30, 2019.
4 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.
5 Figures of the corresponding quarter/ year have been regrouped/ restated wherever necessary.

For Arman Holdings Limited



Deepak Kumar Babel
Date : 14/11/2019 Managing Director
Place : SURAT DIN : 05200110



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 period01-07-201901-04-2019
Date of end of reporting period30-09-201930-09-2019
Whether accounts are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
1Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1Textiles Products00
2Plastic Products018.75
3Precious Metal26.25164.89
Total Segment Revenue26.25183.64
Less: Inter segment revenue00
Revenue from operations 26.25183.64
2Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1Textiles Products00
2Plastic Products00.15
3Precious Metal4.0310.92
Total Profit before tax4.0311.07
i. Finance cost00
ii. Other Unallocable Expenditure net off Unallocable income2.969.97
Profit before tax1.071.1
3(Segment Asset - Segment Liabilities)
Segment Asset
1Textiles Products60.8260.82
2Plastic Products20.120.1
3Precious Metal219.55219.55
Total Segment Asset300.47300.47
Un-allocable Assets379.75379.75
Net Segment Asset680.22680.22
4Segment Liabilities
Segment Liabilities
1Textiles Products37.7537.75
2Plastic Products14.814.8
3Precious Metal00
Total Segment Liabilities52.5552.55
Un-allocable Liabilities2.722.72
Net Segment Liabilities55.2755.27
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 14/11/2019 and these have been subjected to limited review by the statutory auditors in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
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 Requirements) Regulations, 2015 and SEBI circular dated July 5, 2016.
3 The statutory auditor of the company has carried out a limited review of the results for the quarter and half year ended September 30, 2019.
4 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.
5 Figures of the corresponding quarter/ year have been regrouped/ restated wherever necessary.

For Arman Holdings Limited



Deepak Kumar Babel
Date : 14/11/2019 Managing Director
Place : SURAT DIN : 05200110