Date and Nature of Exchange Communication
Ahluwalia Contracts (India) Limited received a communication from the National Stock Exchange of India Limited dated 24th June, 2026 regarding their financial results submission for the 4th Quarter and Financial Year ended 31st March, 2026. The company provided a para-wise reply on 26th June, 2026 addressing the following issues:
Company's Clarification on Submission Issues
- Consolidated Auditor's Report Not Submitted: The company acknowledged that the Consolidated Auditors Report was inadvertently missed during the initial filing and has now resubmitted the results along with the complete Consolidated Auditors Report.
- Machine Readable Form/Legible Copy Not Submitted: The company submitted a clear, machine-readable version of the financial results for official recording.
- XBRL Discrepancies: The company identified and corrected errors in the XBRL filing process that caused mismatches between the XBRL and PDF versions of the cash flow statement. Revised XBRL filings for both Standalone and Consolidated results were submitted to ensure consistency with the approved PDF financial results.
Regulatory Compliance Reference
The company specifically referenced compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The submission includes declarations confirming that the statutory auditors, M/s SCV & Co., LLP, issued audit reports with unmodified opinions on both standalone and consolidated audited financial results for the year ended 31st March, 2026.
Financial Results Clarification
Standalone Financial Highlights (Year Ended 31st March, 2026 vs 31st March, 2025):
- Revenue from Operations: ₹4,565.20 crores (vs ₹4,098.62 crores) - 11.4% increase
- Total Income: ₹4,636.70 crores (vs ₹4,153.99 crores)
- Net Profit After Tax: ₹264.32 crores (vs ₹201.51 crores) - 31.2% increase
- Basic EPS: ₹39.46 (vs ₹30.08)
- Diluted EPS: ₹39.46 (vs ₹30.08)
Consolidated Financial Highlights (Year Ended 31st March, 2026 vs 31st March, 2025):
- Revenue from Operations: ₹4,565.20 crores (vs ₹4,098.62 crores)
- Total Income: ₹4,636.72 crores (vs ₹4,153.99 crores)
- Net Profit After Tax: ₹265.86 crores (vs ₹202.08 crores) - 31.6% increase
- Basic EPS: ₹39.69 (vs ₹30.17)
- Diluted EPS: ₹39.69 (vs ₹30.17)
Key Financial Metrics:
- The company maintained a paid-up equity share capital of ₹13.40 crores (face value of ₹2 each)
- Other equity stood at ₹2,046.56 crores (standalone) and ₹2,045.51 crores (consolidated)
- Total assets increased to ₹4,265.86 crores (standalone) and ₹4,264.86 crores (consolidated)
Additional Business Updates
- Dividend Declaration: The Board of Directors recommended a dividend for FY 2025-26, subject to shareholder approval at the ensuing Annual General Meeting.
- Labour Code Implementation: The adoption of new Labour Codes resulted in an additional provision of ₹111.83 lakhs for gratuity, recognized as employee benefit expense.
- Amalgamation Scheme: The Board approved a scheme to amalgamate five wholly-owned subsidiaries (Dipesh Mining Pvt. Ltd., Jiwanjyoti Traders Pvt. Ltd., Paramount Dealcomm Pvt. Ltd., Premsagar Merchants Pvt. Ltd., and Splendor Distributors Pvt. Ltd.) with Ahluwalia Contracts. These subsidiaries are engaged in real estate activities and earn rental income. No new shares will be issued under the scheme. First motion petitions have been filed with NCLT Delhi and Kolkata.