General information about company
Scrip code	538556
NSE Symbol
MSEI Symbol
ISIN*	INE510P01018
Name of company	ARMAN HOLDINGS LIMITED
Type of company
Class of security	Equity
Date of start of financial year	01-04-2019
Date of end of financial year	31-03-2020
Date of board meeting when results were approved	12-02-2020
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	31-01-2020
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Quarter	Third quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited	Unaudited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	12-02-2020 15:00
End date and time of board meeting	12-02-2020 17:00
Declaration of unmodified opinion or statement on impact of audit qualification	Not applicable

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-10-2019	01-04-2019
B	Date of end of reporting period	31-12-2019	31-12-2019
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue 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.
1	Income
	Revenue from operations	67.14	250.78
	Other income	0.12	1.4
	Total income	67.26	252.18
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	199.1	216.55
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-138.58	15.39
(d)	Employee benefit expense	1.56	4.67
(e)	Finance costs	0	0
(f)	Depreciation, depletion and amortisation expense	0.02	0.06
(f)	Other Expenses
1	Other Expenses	4.31	13.56
10
	Total other expenses	4.31	13.56
	Total expenses	66.41	250.23

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-10-2019	01-04-2019
B	Date of end of reporting period	31-12-2019	31-12-2019
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue 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.
3	Total profit before exceptional items and tax	0.85	1.95
4	Exceptional items	0	0
5	Total profit before tax	0.85	1.95
7	Tax expense
8	Current tax	0	0.29
9	Deferred tax	0	0
10	Total tax expenses	0	0.29
11	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
14	Net Profit Loss for the period from continuing operations	0.85	1.66
15	Profit (loss) from discontinued operations before tax	0	0
16	Tax expense of discontinued operations	0	0
17	Net profit (loss) from discontinued operation after tax	0	0
19	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
21	Total profit (loss) for period	0.85	1.66

Financial Results – Ind-AS
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-10-2019	01-04-2019
B	Date of end of reporting period	31-12-2019	31-12-2019
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	0	0

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-10-2019	01-04-2019
B	Date of end of reporting period	31-12-2019	31-12-2019
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue 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.
23	Total Comprehensive Income for the period	0.85	1.66
24	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
25	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
26	Details of equity share capital
	Paid-up equity share capital	521.05	521.05
	Face value of equity share capital	10	10
27	Details of debt securities
28	Reserves excluding revaluation reserve
29	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.02	0.03
	Diluted earnings (loss) per share from continuing operations	0.02	0.03
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	0.02	0.03
	Diluted earnings (loss) per share from continuing and discontinued operations	0.02	0.03
30	Debt equity ratio	0	0
31	Debt service coverage ratio	0	0
32	Interest service coverage ratio	0	0
33	Disclosure of notes on financial results	Textual Information(1)

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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 12/2/2020 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. 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 Figures of the corresponding quarter/ year have been regrouped/ restated wherever necessary.

For Arman Holdings Limited

Date : 12/2/2020 Deepak Kumar Babel
Place : Surat Managing Director

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-10-2019	01-04-2019
Date of end of reporting period		31-12-2019	31-12-2019
Whether accounts are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	TEXTILES PRODUCTS	0	0
2	PLASTIC PRODUCTS	31.12	49.87
3	PRECIOUS METAL	36.02	200.91
	Total Segment Revenue	67.14	250.78
	Less: Inter segment revenue	0	0
	Revenue from operations	67.14	250.78
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	TEXTILES PRODUCTS	0	0
2	PLASTIC PRODUCTS	2.83	2.98
3	PRECIOUS METAL	2.1	13.02
	Total Profit before tax	4.93	16
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	4.08	14.05
	Profit before tax	0.85	1.95
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	TEXTILES PRODUCTS	60.82	60.82
2	PLASTIC PRODUCTS	18.91	18.91
3	PRECIOUS METAL	125.98	125.98
	Total Segment Asset	205.71	205.71
	Un-allocable Assets	462.31	482.31
	Net Segment Asset	668.02	688.02
4	Segment Liabilities
	Segment Liabilities
1	TEXTILES PRODUCTS	37.75	37.75
2	PLASTIC PRODUCTS	3.04	3.03
3	PRECIOUS METAL	0	0
	Total Segment Liabilities	40.79	40.78
	Un-allocable Liabilities	3.51	3.52
	Net Segment Liabilities	44.3	44.3
	Disclosure of notes on segments	Textual Information(1)

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Textual Information(1)

General information about company

Financial Results – Ind-AS

Financial Results – Ind-AS

Financial Results – Ind-AS

Financial Results – Ind-AS

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

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