Integrated Filing — IndAS



General information about company
Scrip Code 531761
NSE Symbol APOLLOPIPE
MSEI Symbol NOTLISTED
ISIN INE126J01016
Name of company APOLLO PIPES 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 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 PVC Products
Start date and time of board meeting 07-Aug-2025   13:25:00
End date and time of board meeting 07-Aug-2025   14:35:00
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
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(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
(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 banks 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.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(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?
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? Yes
No. of times funds raised during the quarter 2
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 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 2200077000
Other income 27790000
Total income 2227867000
2 Expenses
(a) Cost of materials consumed 1740082000
(b) Purchases of stock-in-trade 27285000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -186962000
(d) Employee benefit expense 167088000
(e) Finance costs 17539000
(f) Depreciation, depletion and amortisation expense 106219000
(f) Other Expenses
1 Other Expenses 265829000 265829000
Total other expenses 265829000
Total expenses 2137080000
3 Total profit before exceptional items and tax 90787000
4 Exceptional items 0
5 Total profit before tax 90787000
6 Tax expense
7 Current tax 28511000
8 Deferred tax -18853000
9 Total tax expenses 9658000
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 81129000
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 81129000
17 Other comprehensive income net of taxes 17178000
18 Total Comprehensive Income for the period 98307000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 440482000
Face value of equity share capital 440.48
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 1.84
Diluted earnings (loss) per share from continuing operations 1.84
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 1.84
Diluted earnings (loss) per share from continuing and discontinued operations 1.84
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1 The above standalone statement of Unaudited financial results The Statement of Apollo Pipes Limited the Company for the Quarter ended June 30 2025 has been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on Aug 07th 2025 n n2 The above standalone Financial Results are extracted from the unaudited standalone financial statements which are prepared in accordance with Indian Accounting Standard 34 IND AS as prescribed under section 133 of the Companies Act, 2013 and in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirement Regulations 2015 SEBI Regulations n n3 The Company operates in one segment ie Manufacturing and Trading of Plastic Pipes Fittings Allied Products Hence no separate segment disclosures as per Ind AS 108 Operating Segments have been presented n n4 Pursuant to the approval of Board of Directors and Shareholders vide meetings on Jan 27 2025 and Feb 26 2025 respectively Warrants to the tune of 2000000 at 550 per warrant amounted Rs 110 Crs were allotted out of which Rs 27 Crs 50 lacs received as 25 percent application money Further the balance amount would be received within perscribed period by SEBI n n5 Previous year period figures have been regrouped recast wherever necessary to make them comparable n n6 Results of the company will be available on the website of the company



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 Standalone
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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Other comprehensive income [after tax] 17178000 17178000
Total Amount of items that will not be reclassified to profit and loss 17178000
2 Income tax relating to items that will not be reclassified to profit or loss 0
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
5 Total Other comprehensive income 17178000





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 10-May-2023
Amount Raised 2596000000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable Care Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review NA
Comments of the auditors, if any NA
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 For strategic investment in Kisan Mouldings Limited through subscription of preferential issue For strategic investment in Kisan Mouldings Limited through subscription of preferential issue 810000000 0 810000000 0
2 Capital Expenditure NA 393500000 0 393500000 0
3 Working Capital Requirement Working Capital Requirement 1391200000 0 1391200000 0
4 Issue Related Expenses Issue Related Expenses 1300000 0 1300000 0


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (2)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 23-Apr-2025
Amount Raised 1100000000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable Care Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review NA
Comments of the auditors, if any NA
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Capital expenditure for future expansion ofnexisting products and other allied productsnas may be decided by the board within thententative timeline of the utilization NA 330000000 0 110300000 0
2 Working Capital for the business operationsnpost expansion and incidental thereto forndiversification of products. NA 770000000 0 0 0


Signatory Details
Name of signatory Gourab Kumar Nayak
Designation of person Company Secretary and Compliance Officer
Place Noida
Date 07-Aug-2025