General information about company
Scrip code*		544224
NSE Symbol*		NA
MSEI Symbol*		NA
ISIN*		INE0OXY01013
Name of company		AFCOM HOLDINGS LIMITED
Type of company		SME
Class of security		Equity
Date of start of financial year		01-04-2024
Date of end of financial year		31-03-2025
Date of board meeting when results were approved		27-05-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		20-05-2025
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Half Yearly
Reporting Quarter		Yearly
Nature of report standalone or consolidated		Standalone
Whether results are audited or unaudited for the quarter ended		Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended		Audited
Segment Reporting		Single segment
Description of single segment		Chennai
Start date and time of board meeting		27-05-2025 13:45
End date and time of board meeting		27-05-2025 14:45
Whether cash flow statement is applicable on company		Yes
Type of cash flow statement		Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification		Not applicable
Whether the company has any related party?		No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?		No
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public		NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank’s staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.		NA
(III) Whether the company is a ‘high value debt listed entity’ according to regulation 15 (1A)?		No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?		No
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?		No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No	Not applicable

Financial Results – Other than Bank
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-10-2024	01-04-2024
Date of end of reporting period		31-03-2025	31-03-2025
Whether results are audited or unaudited		Audited	Audited
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	Revenue From Operations
	Revenue from operations	14995.84	23871.8
	Other income	238.99	382.35
	Total Income	15234.83	24254.15
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	800.86	1110.82
(e)	Finance costs	117.51	333.01
(f)	Depreciation and amortisation expense	402.22	406.67
(g)	Other Expenses
1	Operating Cost	9247.37	14992.56
2	Other Expenses	674.31	889.96
	Total other expenses	9921.68	15882.52
	Total expenses	11242.27	17733.02
3	Profit before exceptional and extraordinary items and tax	3992.56	6521.13
4	Exceptional items	0	0
5	Profit before extraordinary items and tax	3992.56	6521.13
6	Extraordinary items	0	0
7	Profit before tax	3992.56	6521.13
8	Tax Expense
	Current tax	724.38	1368.4
	Deferred tax	311.61	310.51
	Total tax expenses	1035.99	1678.91
9	Net Profit Loss for the period from continuing operations	2956.57	4842.22
10	Profit (loss) from discontinuing operations before tax	0	0
11	Tax expense of discontinuing operations	0	0
12	Net profit (loss) from discontinuing operation after tax	0	0
13	Profit (loss) for period before minority interest	2956.57	4842.22
14	Share of profit (loss) of associates
15	Profit (loss) of minority interest
16	Net profit (Loss) for the period	2956.57	4842.22
17	Details of equity share capital
	Paid-up equity share capital	2485.77	2485.77
	Face value of equity share capital	10	10
	Details of debt securities
18	Reserves excluding revaluation reserve		0.00
19	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	13.2	21.61
	Diluted earnings (loss) per share from continuing and discontinued operations	13.2	21.61
20	Debt equity ratio			Textual Information( 1)
21	Debt service coverage ratio			Textual Information( 2)
22	Interest service coverage ratio			Textual Information( 3)
23	Disclosure of notes on financial results

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2024
Date of end of reporting period		31-03-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Equity and liabilities
1	Shareholders' funds
	Share capital	2485.77
	Reserves and surplus	19550.97
	Money received against share warrants	0
	Total shareholders' funds	22036.74
2	Share application money pending allotment	0
3	Deferred government grants	0
4	Minority interest
5	Non-current liabilities
	Long-term borrowings	2593.59
	Deferred tax liabilities (net)	304.07
	Foreign currency monetary item translation difference liability account	0
	Other long-term liabilities	0
	Long-term provisions	81.19
	Total non-current liabilities	2978.85
6	Current liabilities
	Short-term borrowings	11.55
	Trade Payables
	(A) Total outstanding dues of micro enterprises and small enterprises	0.14
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	865.73
	Total Trade payable	865.87
	Other current liabilities	344.67
	Short-term provisions	1306.06
	Total current liabilities	2528.15
	Total equity and liabilities	27543.74
	Assets
1	Non-current assets
(i)	Property, Plant and Equipment and Intangible assets
	Property, Plant and Equipment	1744.77
	Producing properties	0
	Intangible assets	0
	Preproducing properties	0
	Property, Plant and Equipment capital work-in-progress	0
	Intangible assets under development or work-in-progress	0
	Total Property, Plant and Equipment and Intangible assets	1744.77
(ii)	Non-current investments	0
(v)	Deferred tax assets (net)	15604.19
(vi)	Foreign currency monetary item translation difference asset account	0
(vii)	Long-term loans and advances	0
(viii)	Other non-current assets	0
	Total non-current assets	17348.96
2	Current assets
	Current investments	0
	Inventories	1580.02
	Trade receivables	6244.86
	Cash and cash equivalents	6.39
	Bank balance other than cash and cash equivalents	2.15
	Short-term loans and advances	52.82
	Other current assets	2308.54
	Total current assets	10194.78
	Total assets	27543.74

Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-10-2024	01-04-2024
Date of end of reporting period		31-03-2025	31-03-2025
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue
	(net sale/income from each segment should be disclosed)
	Total segment revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other unallocable expenditure net off unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Assets
	Un-allocable Assets
	Net Segment Assets
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities
	Net Segment Liabilities

Cash flow statement - indirect
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2024
Date of end of reporting period		31-03-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before extraordinary items and tax	6521.13
2	Adjustments for reconcile profit (loss)
	Adjustments to profit (loss)
	Adjustments for finance costs	0
	Adjustments for depreciation and amortisation expense	56.94
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for unrealised foreign exchange losses gains	-217.68
	Adjustments for dividend income	0
	Adjustments for share-based payments	0
	Other adjustments for which cash effects are investing or financing cash flow	-0.86
	Other adjustments to reconcile profit (loss)	0
	Other adjustments for non-cash items	47.71
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments to profit (loss)	-113.89
3	Adjustments for working capital
	Adjustments for decrease (increase) in inventories	-10.85
	Adjustments for decrease (increase) in trade receivables	-3764.37
	Adjustments for decrease (increase) in other current assets	404.92
	Adjustments for increase (decrease) in trade payables	476.37
	Adjustments for increase (decrease) in other current liabilities	70.6
	Adjustments for provisions	0
	Total adjustments for working capital	-2823.33
	Total adjustments for reconcile profit (loss)	-2937.22
	Net cash flows from (used in) operations	3583.91
	Dividends received	0
	Interest paid	-270.78
	Interest received	-163.74
	Income taxes paid (refund)	952.71
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities before extraordinary items	2738.24
	Proceeds from extraordinary items	0
	Payment for extraordinary items	0
	Net cash flows from (used in) operating activities	2738.24
4	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0
	Cash flows used in obtaining control of subsidiaries or other businesses	0
	Other cash receipts from sales of equity or debt instruments of other entities	0
	Other cash payments to acquire equity or debt instruments of other entities	0
	Other cash receipts from sales of interests in joint ventures	0
	Other cash payments to acquire interests in joint ventures	0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0
	Proceeds from sales of property plant and equipment	0.86
	Purchase of property plant and equipment	0
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	538.03
	Cash advances and loans made to other parties	0
	Cash receipts from repayment of advances and loans made to other parties	0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0
	Dividends received	0
	Interest received	163.74
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-10022.33
	Proceeds from government grants	0
	Net cash flows from (used in) investing activities before extraordinary items	-10395.76
	Proceeds from extraordinary items	0
	Payment for extraordinary items	0
	Net cash flows from (used in) investing activities	-10395.76
5	Cash flows from used in financing activities
	Proceeds from issuing shares	6869.57
	Proceeds from issuing other equity instruments	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	757.63
	Repayments of borrowings	0
	Dividends paid	0
	Interest paid	270.78
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) financing activities before extraordinary items	7356.42
	Proceeds from extraordinary items	0
	Payment for extraordinary items	0
	Net cash flows from (used in) financing activities	7356.42
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-301.1
6	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0
	Net increase (decrease) in cash and cash equivalents	-301.1
	Cash and cash equivalents cash flow statement at beginning of period	309.63
	Cash and cash equivalents cash flow statement at end of period	8.53