Integrated Filing — IndAS



General information about company
Scrip Code 533758
NSE Symbol APLAPOLLO
MSEI Symbol NOTLISTED
ISIN INE702C01027
Name of company APL Apollo Tubes Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 24-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Manufacturing of ERW steel tube and pipes
Start date and time of board meeting 24-Jul-2025   13:00:00
End date and time of board meeting 24-Jul-2025   14:45:00
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
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 51697700000
Other income 255700000
Total income 51953400000
2 Expenses
(a) Cost of materials consumed 41325600000
(b) Purchases of stock-in-trade 1899800000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 577800000
(d) Employee benefit expense 929600000
(e) Finance costs 332600000
(f) Depreciation, depletion and amortisation expense 543600000
(f) Other Expenses
1 Other Expenses 3244900000 3244900000
Total other expenses 3244900000
Total expenses 48853900000
3 Total profit before exceptional items and tax 3099500000
4 Exceptional items 0
5 Total profit before tax 3099500000
6 Tax expense
7 Current tax 672200000
8 Deferred tax 55600000
9 Total tax expenses 727800000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 2371700000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 2371700000
17 Other comprehensive income net of taxes 187800000
18 Total Comprehensive Income for the period 2559500000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 555100000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 8.55
Diluted earnings (loss) per share from continuing operations 8.54
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 8.55
Diluted earnings (loss) per share from continuing and discontinued operations 8.54
24 Debt equity ratio 0.0015
25 Debt service coverage ratio 0.0377
26 Interest service coverage ratio 0.1032
27 Disclosure of notes on financial results



Remarks
Debt equity ratio Debt equity ratio for the quarter ended June 30, 2025 is 0.15 times.
Debt service coverage ratio Debt service coverage ratio for the quarter ended June 30, 2025 is 3.77 times.
Interest service coverage ratio Interest service coverage ratio for the quarter ended June 30, 2025 is 10.32 times.


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(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 Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Equity Instrument through other comprehensive income 220400000 220400000
2 Remeasurement of post employment benefit obligation 1000000 1000000
Total Amount of items that will not be reclassified to profit and loss 221400000
2 Income tax relating to items that will not be reclassified to profit or loss 37900000
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 -4300000
5 Total Other comprehensive income 187800000