Below is a structured extraction and summary of the relevant and actionable financial information from the Ahluwalia Contracts (India) Limited results filing for the quarter ended 30 June 2025:

1. Auditor’s Note

• Type: Independent Auditor’s Review Report on Quarterly Unaudited Standalone and Consolidated Financial Results.
• Opinion:
  • Unmodified (Clean) Review Opinion issued by Amod Agrawal & Associates.
  • No qualifications, concerns, or issues reported.
  • The review was conducted under SRE 2410 standards, providing moderate assurance.
  • The auditor confirms compliance with Indian Accounting Standards (Ind AS) and SEBI Listing Regulations.
  • Subsidiaries’ results reviewed by other auditors; joint venture results unaudited but relied upon management information.
• Conclusion: No material misstatements or disclosure deficiencies noted.

2. Financial Performance

Key Financial Metrics (Rs. in Lakhs)

Notes:

• Standalone and consolidated figures are very close, indicating limited impact of subsidiaries and joint ventures on overall results.
• Q1 FY26 revenue declined ~17% vs. Q4 FY25 but increased ~9% vs. Q1 FY25.
• PAT for Q1 FY26 is ~39% lower than Q4 FY25 but ~67% higher than Q1 FY25.
• Margins (PAT/Revenue) for Q1 FY26 standalone: ~5.1%; Q4 FY25: ~6.8%; Q1 FY25: ~3.3%.

3. Detailed Notes / Management Commentary

• The results have been prepared in accordance with Ind AS 34 (Interim Financial Reporting).
• No changes in accounting policies or material adjustments reported.
• Previous period figures have been regrouped/rearranged for comparability.
• No exceptional items or one-off gains/losses reported in the quarter or year.
• The company follows a "management approach" for segment reporting as per Ind AS 108.
• No specific commentary on NPAs, slippages, or financial services metrics (not applicable).
• The Board approved the results on 14 August 2025.
• No mention of material contingencies or caveats.

4. Segment Information

Revenue and Profit by Segment (Standalone & Consolidated)

Segment Assets and Liabilities (Rs. Lakhs) - Consolidated

Capital Employed (Assets - Liabilities) - Consolidated

5. Capex, Projects, and Corporate Activity

• No explicit disclosures on capital expenditure (capex) for the quarter or year.
• No mention of ongoing or planned projects in the filing.
• No reported writedowns, writebacks, impairments, or provisions.
• No acquisitions, disposals, divestitures, mergers, or restructuring efforts disclosed.
• No cost-cutting or strategic shifts mentioned.

6. Standalone vs Consolidated

• Both Standalone and Consolidated financial results are provided and largely consistent.
• Consolidated results include 5 wholly owned subsidiaries and 1 joint venture.
• Subsidiaries contributed minimal revenue (~Rs. 7.50 lakhs) and PAT (~Rs. 5.13 lakhs) for the quarter.
• Joint venture contributed Rs. 4.88 lakhs PAT for the quarter.
• No material difference between standalone and consolidated results.

Summary for Investment Analysis Team

Actionable Insights:

• The company shows strong YoY growth in revenue and profit but a QoQ decline in Q1 FY26, possibly seasonal or project timing related.
• Contract Work segment remains the core revenue and profit driver.
• No red flags or auditor concerns; financials prepared under Ind AS and reviewed per SEBI norms.
• No significant corporate actions or changes impacting near-term outlook.
• Monitor Q2 FY26 results for recovery or trend continuation post-Q1 dip.

Please advise if you require further detailed ratio analysis or trend forecasting based on this data.