AUSOMENT - Ausom Enter.

📊 NSE: AUSOMENT 🏢 Trading 📅 Last Updated: 12/13/2025 18:43

💰 Financial Performance

Revenue Growth by Segment

The company operates in a single primary business segment: 'trading in Commodities, Bullions, Gold Jewellery, Diamonds, Derivatives, Shares and Securities'. Consolidated revenue from operations for H1 FY26 was INR 593.64 Cr, representing a 31.6% decrease compared to INR 868.16 Cr in H1 FY25.

Geographic Revenue Split

Not disclosed in available documents. The company is headquartered in Ahmedabad, Gujarat.

Profitability Margins

Operating Profit Margin for FY25 was 0.82%, a decrease of 13% from 0.95% in FY24. Net Profit Margin for H1 FY26 (Consolidated) was approximately 2.79% based on a PAT of INR 16.59 Cr on revenue of INR 593.64 Cr.

EBITDA Margin

Operating Profit Margin was 0.82% for FY25, down from 0.95% in FY24. The decrease was attributed to a disproportionate increase in revenue compared to the increase in net profit.

Capital Expenditure

Not disclosed in available documents. Total assets decreased from INR 185.70 Cr in March 2025 to INR 162.89 Cr in September 2025.

Credit Rating & Borrowing

Current borrowings were INR 0.12 Cr as of September 30, 2025. Interest expense for H1 FY26 was INR 0.0053 Cr, a significant reduction from INR 0.20 Cr in H1 FY25, reflecting the repayment of current borrowings.

⚙️ Operational Drivers

Raw Materials

As a trading entity, the primary cost is 'Purchases of Stock-in-Trade' involving Bullions, Gold Jewellery, Diamonds, and Securities.

Capacity Expansion

Not applicable for the trading segment. The company incorporated a subsidiary, Amazo Solar Power Private Limited, on November 26, 2024, which has not yet started operations.

Raw Material Costs

Purchases of stock-in-trade represent the bulk of expenses. For H1 FY26, consolidated net profit before tax was INR 20.69 Cr, up 107.6% from INR 9.96 Cr in H1 FY25, despite lower revenue.

Manufacturing Efficiency

Not applicable for the trading business model.

📈 Strategic Growth

Growth Strategy

The company aims to leverage its 15-year track record in commodities trading to capture international opportunities under globalization. It is also diversifying into the renewable energy sector through its new subsidiary, Amazo Solar Power Private Limited.

Products & Services

Trading services for Bullions, Gold Jewellery, Diamonds, Derivatives, Shares, and Securities.

New Products/Services

Entry into solar power generation via Amazo Solar Power Private Limited; revenue contribution is currently 0% as operations have not commenced.

Market Expansion

The company identifies international trading as a high-growth area under globalization.

Strategic Alliances

Joint Ventures include Swadeshi Distributors LLP, IGR Ausom LLP, and Bsafal KZ Estate LLP.

🌍 External Factors

Industry Trends

The trading industry is growing manifold due to globalization and the emergence of new F&O contract platforms like NCDEX and MCX.

Competitive Landscape

Operates in a highly volatile and competitive commodity trading market.

Competitive Moat

The company's moat is built on 15 years of specialized experience in bullion and commodity trading, providing a competitive edge in market timing and risk management.

Macro Economic Sensitivity

Highly sensitive to global commodity price cycles and international trade regulations.

Geopolitical Risks

Global economic conditions affecting demand/supply and price are listed as critical risk factors.

⚖️ Regulatory & Governance

Industry Regulations

Operations are subject to commodity trading regulations and Ind AS accounting standards.

Taxation Policy Impact

Current tax liability (Net) was INR 2.37 Cr for H1 FY26.

Legal Contingencies

The Statutory Auditor issued a qualified conclusion for H1 FY26 because the company did not recognize its share of profit/loss from the joint venture Bsafal KZ Estate LLP, a departure from Ind AS 28. The impact on consolidated profit is currently unascertained.