General information about company
Scrip code	522005
NSE Symbol
MSEI Symbol
ISIN*	INE759F01012
Name of company	AUSTIN ENGINEERING CO.LTD.
Type of company
Class of security	Equity
Date of start of financial year	01-04-2018
Date of end of financial year	31-03-2019
Date of board meeting when results were approved	14-11-2018
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	03-11-2018
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Quarter	Half yearly
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	14-11-2018 14:00
End date and time of board meeting	14-11-2018 14:35
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	01-07-2018	01-04-2018
B	Date of end of reporting period	30-09-2018	30-09-2018
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	2588.87	5114.03
	Other income	32.97	47.72
	Total income	2621.84	5161.75
2	Expenses
(a)	Cost of materials consumed	911.12	1984.29
(b)	Purchases of stock-in-trade	397.51	750.03
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	52.76	-29.66
(d)	Employee benefit expense	412.39	823.65
(e)	Finance costs	16.69	32.86
(f)	Depreciation, depletion and amortisation expense	27.28	55.28
(f)	Other Expenses
1	OTHER EXPS	733.78	1360.47
10
	Total other expenses	733.78	1360.47
	Total expenses	2551.53	4976.92

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	01-07-2018	01-04-2018
B	Date of end of reporting period	30-09-2018	30-09-2018
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	70.31	184.83
4	Exceptional items	0	0
5	Total profit before tax	70.31	184.83
7	Tax expense
8	Current tax	0	0
9	Deferred tax	-14.34	33.32
10	Total tax expenses	-14.34	33.32
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	84.65	151.51
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	84.65	151.51
22	Other comprehensive income net of taxes	10.28	44.37

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	01-07-2018	01-04-2018
B	Date of end of reporting period	30-09-2018	30-09-2018
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	94.93	195.88
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	347.78	347.78
	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	2.43	4.36
	Diluted earnings (loss) per share from continuing operations	2.43	4.36
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	2.43	4.36
	Diluted earnings (loss) per share from continuing and discontinued operations	2.43	4.36
30	Debt equity ratio
31	Debt service coverage ratio
32	Interest service coverage ratio
33	Disclosure of notes on financial results	Textual Information(1)

Text Block

Textual Information(1)

NOTES TO FINANCAL RESULTS : 3 The above results have been reviewed by the Audit Committee and Approved by the Board of Directors of the Company at their meeting held on November 14, 2018. The Statutory Auditors of the company have carried out a " Limited Review" of the result for the quarter ended September 30, 2018. 4 The Current Income Tax liabilities of the Company for the half year ended SEPTEMBER 30, 2018 under MAT is Rs. 38.05 lakhs. The amount of Income Tax paid under MAT is eligible for credit entitlement in future against regular Income Tax liability, and therefore the current income tax liability is NIL for the quarter and half year ended September 30, 2018. 5 Goods and Services tax (GST) has been effective from July 1 ,2017 . Consequently excise duty, value added tax (VAT), CST etc. have been replaced with GST. Until June 30,2017 , Sale of products' included the amount of excise duty, VAT and CST recovered on sales. With effect from July 1,2017, 'Sale of products' excludes the amount of GST recovered. Accordingly, 'Revenue from operations' for year ended March 31, 2018, quarter and half year ended September 30, 2018 are not comparable with those of the previous year / period. 6 The Company has two reportable segments viz. " Bearing " and "Wind Turbine Power Generation ". 7 The Company has opted to publish only unaudited standalone financial results. The company would be consolidating and presenting its Consolidated Financial Statements with its subsidiary at the end of the financial year. 8 The financial statement has been prepared in accordance with Indian Accounting Standards (lnd AS), the provisions of the Companies Act, 2013 ( the Act), as applicable and guidelines issued by the Securities and Exchange Board of India (SEBI). 9 In accordance with Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulation. 2015, the above unaudited standalone financial results of the company are posted on Company's website and website of stock exchange viz. www.bseindia.com . 10 The figures of the previous period / year have been regrouped / re-classified / re-arranged, wherever necessary to correspond with the current period’s classification/disclosure/comparable.

Statement of Asset and Liabilities
Particulars		Half year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2018
Date of end of reporting period		30-09-2018
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	779
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	223.93
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	37.32
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	109.06
	Total non-current financial assets	146.38
	Deferred tax assets (net)	116.33
	Other non-current assets	12.01
	Total non-current assets	1277.65
2	Current assets
	Inventories	4721.82
	Current financial asset
	Current investments	0
	Trade receivables, current	2321.31
	Cash and cash equivalents	197.53
	Bank balance other than cash and cash equivalents	150.31
	Loans, current	0
	Other current financial assets	161.01
	Total current financial assets	2830.16
	Current tax assets (net)
	Other current assets
	Total current assets	7551.98

Statement of Asset and Liabilities
Particulars		Half year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2018
Date of end of reporting period		30-09-2018
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	8829.63
	Equity and liabilities
	Equity
	Equity attributable to owners of parent
	Equity share capital	347.78
	Other equity	4972.9
	Total equity attributable to owners of parent	5320.68
	Non controlling interest
	Total equity	5320.68
	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	0
	Provisions, non-current	595.47
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	3.85
	Total non-current liabilities	599.32
	Current liabilities
	Current financial liabilities
	Borrowings, current	523.64
	Trade payables, current	1960.73
	Other current financial liabilities
	Total current financial liabilities	2484.37
	Other current liabilities	322.83
	Provisions, current	102.43
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	2909.63
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	3508.95
	Total equity and liabilites	8829.63
	Disclosure of notes on assets and liabilities

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		01-07-2018	01-04-2018
Date of end of reporting period		30-09-2018	30-09-2018
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	BEARING	2597.21	5121.89
2	WIND TURBINE POWER GENERATION	24.64	39.87
3	UNALLOCATED	0	0
	Total Segment Revenue	2621.85	5161.76
	Less: Inter segment revenue	24.64	39.87
	Revenue from operations	2597.21	5121.89
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	BEARING	68.2	184.48
2	WIND TURBINE POWER GENERATION	18.8	33.21
3	UNALLOCATED	0	0
	Total Profit before tax	87	217.69
	i. Finance cost	16.69	32.86
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	70.31	184.83
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	BEARING	8661.85	8661.85
2	WIND TURBINE POWER GENERATION	51.45	51.45
3	UNALLOCATED	116.33	116.33
	Total Segment Asset	8829.63	8829.63
	Un-allocable Assets
	Net Segment Asset	8829.63	8829.63
4	Segment Liabilities
	Segment Liabilities
1	BEARING	3504.06	3504.06
2	WIND TURBINE POWER GENERATION	4.89	4.89
3	UNALLOCATED	0	0
	Total Segment Liabilities	3508.95	3508.95
	Un-allocable Liabilities
	Net Segment Liabilities	3508.95	3508.95
	Disclosure of notes on segments