Integrated Filing — IndAS



General information about company
Scrip Code 518091
NSE Symbol APCL
MSEI Symbol NA
ISIN INE071F01012
Name of company ANJANI PORTLAND CEMENT 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-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 Multi segment
Description of single segment
Start date and time of board meeting 12-Aug-2025   11:00:00
End date and time of board meeting 12-Aug-2025   12:30:00
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 1395300000
Other income 1800000
Total income 1397100000
2 Expenses
(a) Cost of materials consumed 189100000
(b) Purchases of stock-in-trade 400000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -30500000
(d) Employee benefit expense 93800000
(e) Finance costs 86000000
(f) Depreciation, depletion and amortisation expense 86100000
(f) Other Expenses
1 Power & Fuel 634900000 634900000
2 Freight & Forwarding Expenses 222000000 222000000
3 Other Expenses 161100000 161100000
Total other expenses 1018000000
Total expenses 1442900000
3 Total profit before exceptional items and tax -45800000
4 Exceptional items 0
5 Total profit before tax -45800000
6 Tax expense
7 Current tax 0
8 Deferred tax -11300000
9 Total tax expenses -11300000
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 -34500000
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 -34500000
17 Other comprehensive income net of taxes -4700000
18 Total Comprehensive Income for the period -39200000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -34000000
Total profit or loss, attributable to non-controlling interests -500000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -4700000
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 293700000
Face value of equity share capital 10
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 -1.16
Diluted earnings (loss) per share from continuing operations -1.16
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 -1.16
Diluted earnings (loss) per share from continuing and discontinued operations -1.16
24 Debt equity ratio 0.0217
25 Debt service coverage ratio 0.0147
26 Interest service coverage ratio 0.0047
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1 The above statement has been reviewed and recommended by the Audit Committee and approved by the Board of Directors at its meeting held on 12th August 2025 n n2 The above results include results of Bhavya Cements Private Limited the subsidiary company n The company holds 99 dot 092 percent as on 30th June 2025 as against 99 dot 09 percent as on 31st March 2025 n n3 The Consolidated Financial results are prepared based on Ind AS 110 Consolidated Financial Statements



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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Cement 1395300000 1395300000
2 Power 122100000 122100000
Total Segment Revenue 1517400000
Less: Inter segment revenue 122100000 122100000
Revenue from operations 1395300000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Cement 40200000 40200000
2 Power 0 0
Total Profit before tax 40200000
i. Finance cost 86000000 86000000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax -45800000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Cement 8853500000 8853500000
2 Power 662400000 662400000
Total Segment Asset 9515900000 9515900000
Un-allocable Assets 0 0
Net Segment Asset 9515900000 9515900000
4 Segment Liabilities
Segment Liabilities
1 Cement 7373600000 7373600000
2 Power 21200000 21200000
Total Segment Liabilities 7394800000 7394800000
Un-allocable Liabilities 0 0
Net Segment Liabilities 7394800000 7394800000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 1 The above statement has been reviewed and recommended by the Audit Committee and approved by the Board of Directors at its meeting held on 12th August 2025 n n2 The above results include results of Bhavya Cements Private Limited the subsidiary company n The company holds 99 dot 092 percent as on 30th June 2025 as against 99 dot 09 percent as on 31st March 2025 n n3 The Consolidated Financial results are prepared based on Ind AS 110 Consolidated Financial Statements



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 Remeasurement of Post Employment benefit obligation -6300000 -6300000
Total Amount of items that will not be reclassified to profit and loss -6300000
2 Income tax relating to items that will not be reclassified to profit or loss -1600000
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 -4700000