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	01-04-2021
Date of end of financial year	31-03-2022
Date of board meeting when results were approved	12-02-2022
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	31-01-2022
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	12-02-2022 10:00
End date and time of board meeting	12-02-2022 12:00
Whether cash flow statement is applicable on company
Type of cash flow statement
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	01-10-2021	01-04-2021
B	Date of end of reporting period	31-12-2021	31-12-2021
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	102.67	335.52
	Other income	0	0
	Total income	102.67	335.52
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	93.23
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	98.07	225.59
(d)	Employee benefit expense	1.46	4.55
(e)	Finance costs	0	0
(f)	Depreciation, depletion and amortisation expense	0.12	0.2
(f)	Other Expenses
1	Other Expenses	2.3	9.58
10
	Total other expenses	2.3	9.58
	Total expenses	101.95	333.15

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	01-10-2021	01-04-2021
B	Date of end of reporting period	31-12-2021	31-12-2021
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	0.72	2.37
4	Exceptional items	0	0
5	Total profit before tax	0.72	2.37
7	Tax expense
8	Current tax	0	0
9	Deferred tax	0	0
10	Total tax expenses	0	0
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	0.72	2.37
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	0.72	2.37

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	01-10-2021	01-04-2021
B	Date of end of reporting period	31-12-2021	31-12-2021
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	-0.51	-0.51
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	0.13	0.13
5	Total Other comprehensive income	0.38	0.38

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	01-10-2021	01-04-2021
B	Date of end of reporting period	31-12-2021	31-12-2021
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	1.1	2.75
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	0.01	0.05
	Diluted earnings (loss) per share from continuing operations	0.01	0.05
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	0.01	0.05
	Diluted earnings (loss) per share from continuing and discontinued operations	0.01	0.05
30	Debt equity ratio
31	Debt service coverage ratio
32	Interest service coverage ratio
33	Disclosure of notes on financial results

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		01-10-2021	01-04-2021
Date of end of reporting period		31-12-2021	31-12-2021
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	Textile products	0	0
2	Plastic Products	0	4.09
3	Precious Metal & Stones	102.67	331.43
	Total Segment Revenue	102.67	335.52
	Less: Inter segment revenue
	Revenue from operations	102.67	335.52
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Textile products	0	0
2	Plastic Products	0	2.24
3	Precious Metal & Stones	4.6	14.47
	Total Profit before tax	4.6	16.71
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	3.88	14.34
	Profit before tax	0.72	2.37
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Textile products	41.82	41.82
2	Plastic Products	3.74	3.74
3	Precious Metal & Stones	337.89	337.89
	Total Segment Asset	383.45	383.45
	Un-allocable Assets	278.55	278.55
	Net Segment Asset	662	662
4	Segment Liabilities
	Segment Liabilities
1	Textile products	0	0
2	Plastic Products	0	0
3	Precious Metal & Stones	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	1.35	1.35
	Net Segment Liabilities	1.35	1.35
	Disclosure of notes on segments