Integrated Filing — IndAS
General information about company
| Scrip Code |
532921 |
| NSE Symbol |
ADANIPORTS |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE742F01042 |
| Name of company |
Adani Ports and Special Economic Zone Limited |
| Type of company |
Main Board |
| Class of security |
Equity |
| Date of start of financial year |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
04-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
27-10-2025 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second 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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
04-11-2025 11:00:00 |
| End date and time of board meeting |
04-11-2025 12:45:00 |
| 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 |
Financial Results Ind-AS
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
9,16,746.00 |
18,29,360.00 |
|
Other income |
83,660.00 |
1,13,264.00 |
|
Total income |
10,00,406.00 |
19,42,624.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
0.00 |
0.00 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
0.00 |
0.00 |
| (d) |
Employee benefit expense |
58,551.00 |
1,15,472.00 |
| (e) |
Finance costs |
1,22,288.00 |
2,06,904.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,26,352.00 |
2,51,843.00 |
| (f) |
Other Expenses |
| 1 |
Operating Expenses |
2,49,635.00 |
5,02,264.00 |
| 2 |
Other Expenses |
53,533.00 |
1,07,064.00 |
|
Total other expenses |
3,03,168.00 |
6,09,328.00 |
|
Total expenses |
6,10,359.00 |
11,83,547.00 |
| 3 |
Total profit before exceptional items and tax |
3,90,047.00 |
7,59,077.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
3,90,047.00 |
7,59,077.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
64,176.00 |
1,23,308.00 |
| 8 |
Deferred tax |
(7,168.00) |
(12,600.00) |
| 9 |
Total tax expenses |
57,008.00 |
1,10,708.00 |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
0.00 |
0.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
3,33,039.00 |
6,48,369.00 |
| 12 |
Profit (loss) from discontinued operations before tax |
0.00 |
0.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
0.00 |
0.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
(21,019.00) |
(5,289.00) |
| 16 |
Total profit (loss) for period |
3,12,020.00 |
6,43,080.00 |
| 17 |
Other comprehensive income net of taxes |
(26,158.00) |
(16,125.00) |
| 18 |
Total Comprehensive Income for the period |
2,85,862.00 |
6,26,955.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
3,10,905.00 |
6,42,364.00 |
|
Total profit or loss, attributable to non-controlling interests |
1,115.00 |
716.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
2,78,708.00 |
6,15,434.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
7,154.00 |
11,521.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
43,203.00 |
43,203.00 |
|
Face value of equity share capital |
2 |
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 |
14.39 |
29.74 |
|
Diluted earnings (loss) per share from continuing operations |
14.39 |
29.74 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
0 |
0 |
|
Diluted earnings (loss) per share from discontinued operations |
0 |
0 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
14.39 |
29.74 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
14.39 |
29.74 |
| 24 |
Debt equity ratio |
0.7600 |
0.7600 |
| 25 |
Debt service coverage ratio |
6.5600 |
6.0400 |
| 26 |
Interest service coverage ratio |
6.7200 |
6.6600 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
30-09-2025 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
75,31,539.00 |
|
Capital work-in-progress |
10,10,384.00 |
|
Investment property |
1,69,742.00 |
|
Goodwill |
7,11,734.00 |
|
Other intangible assets |
12,32,244.00 |
|
Intangible assets under development |
16,899.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
2,98,709.00 |
|
Non-current financial assets |
|
|
Non-current investments |
82,724.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
69,364.00 |
|
Other non-current financial assets |
5,34,219.00 |
|
Total non-current financial assets |
6,86,307.00 |
|
Deferred tax assets (net) |
1,93,505.00 |
|
Other non-current assets |
3,54,733.00 |
|
Total non-current assets |
1,22,05,796.00 |
| 2 |
Current assets |
|
|
Inventories |
54,102.00 |
|
Current financial asset |
|
|
Current investments |
1,38,049.00 |
|
Trade receivables, current |
5,57,658.00 |
|
Cash and cash equivalents |
3,37,804.00 |
|
Bank balance other than cash and cash equivalents |
6,37,055.00 |
|
Loans, current |
18,155.00 |
|
Other current financial assets |
4,91,515.00 |
|
Total current financial assets |
21,80,236.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
2,61,893.00 |
|
Total current assets |
24,96,231.00 |
| 3 |
Non-current assets classified as held for sale |
18,675.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
1,47,20,702.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
43,203.00 |
|
Other equity |
66,64,560.00 |
|
Total equity attributable to owners of parent |
67,07,763.00 |
|
Non controlling interest |
2,62,966.00 |
|
Total equity |
69,70,729.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
40,37,355.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
5,59,942.00 |
|
Total non-current financial liabilities |
45,97,297.00 |
|
Provisions, non-current |
1,28,013.00 |
|
Deferred tax liabilities (net) |
4,83,222.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
2,82,744.00 |
|
Total non-current liabilities |
54,91,276.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
10,70,842.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
21,713.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
2,52,859.00 |
|
Total Trade payable |
2,74,572.00 |
|
Other current financial liabilities |
6,43,109.00 |
|
Total current financial liabilities |
19,88,523.00 |
|
Other current liabilities |
2,36,691.00 |
|
Provisions, current |
22,989.00 |
|
Current tax liabilities (Net) |
5,739.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
22,53,942.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
4,755.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
77,49,973.00 |
|
Total equity and liabilites |
1,47,20,702.00 |
|
Disclosure of notes on assets and liabilities |
|
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| Date of end of reporting
period |
30-09-2025 |
30-09-2025 |
| Whether results are audited
or unaudited |
Unaudited |
Unaudited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Port and SEZ activities |
8,05,413.00 |
15,70,702.00 |
| 2 |
Others |
1,19,635.00 |
2,71,206.00 |
| 3 |
Assets/Liabilities held for sale |
0.00 |
0.00 |
|
Total Segment Revenue |
9,25,048.00 |
18,41,908.00 |
|
Less: Inter segment revenue |
8,302.00 |
12,548.00 |
|
Revenue from operations |
9,16,746.00 |
18,29,360.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Port and SEZ activities |
3,94,576.00 |
8,09,519.00 |
| 2 |
Others |
13,080.00 |
37,909.00 |
| 3 |
Assets/Liabilities held for sale |
0.00 |
0.00 |
|
Total Profit before tax |
4,07,656.00 |
8,47,428.00 |
|
i. Finance cost |
66,500.00 |
1,63,811.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(27,872.00) |
(70,171.00) |
|
Profit before tax |
3,69,028.00 |
7,53,788.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Port and SEZ activities |
1,01,70,905.00 |
1,01,70,905.00 |
| 2 |
Others |
22,13,971.00 |
22,13,971.00 |
| 3 |
Assets/Liabilities held for sale |
18,675.00 |
18,675.00 |
|
Total Segment Asset |
1,24,03,551.00 |
1,24,03,551.00 |
|
Un-allocable Assets |
23,17,151.00 |
23,17,151.00 |
|
Net Segment Asset |
1,47,20,702.00 |
1,47,20,702.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Port and SEZ activities |
18,15,918.00 |
18,15,918.00 |
| 2 |
Others |
2,13,693.00 |
2,13,693.00 |
| 3 |
Assets/Liabilities held for sale |
4,755.00 |
4,755.00 |
|
Total Segment Liabilities |
20,34,366.00 |
20,34,366.00 |
|
Un-allocable Liabilities |
57,15,607.00 |
57,15,607.00 |
|
Net Segment Liabilities |
77,49,973.00 |
77,49,973.00 |
|
Disclosure of notes on segments |
|
Other Comprehensive Income
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
|
Other comprehensive income [Abstract] |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
|
| 1 |
Re-measurement (loss)/Gain on defined benefit plans |
(1,257.00) |
(761.00) |
| 2 |
Net Gain on FVTOCI Equity Securities |
0.00 |
0.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
(1,257.00) |
(761.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(122.00) |
(138.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translation of foreign operations |
16,522.00 |
35,104.00 |
| 2 |
Effective portion of loss on designated portion of cash flow hedge |
(56,969.00) |
(62,110.00) |
| 3 |
Share in other comprehensive income of joint ventures and associates (net of tax) |
1,085.00 |
(4,129.00) |
|
Total Amount of items that will be reclassified to profit and loss |
(39,362.00) |
(31,135.00) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(14,339.00) |
(15,633.00) |
| 5 |
Total Other comprehensive income |
(26,158.00) |
(16,125.00) |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
7,59,077.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
2,18,063.00 |
|
Adjustments for decrease (increase) in inventories |
(2,387.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(1,14,656.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(73,394.00) |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
(34,718.00) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
27,023.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
6,645.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
2,51,843.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
5,474.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
23,269.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
37,540.00 |
|
Adjustments for interest income |
54,252.00 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
7.00 |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
76,968.00 |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
(8,126.00) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
2,84,219.00 |
|
Net cash flows from (used in)
operations |
10,43,296.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
92,952.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
9,50,344.00 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
(62,288.00) |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
0.00 |
|
Other cash receipts from sales of interests in joint ventures |
4.00 |
|
Other cash payments to acquire interests in joint ventures |
12.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
2,538.00 |
|
Purchase of property, plant and equipment |
6,46,239.00 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
608.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
3,618.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
37,976.00 |
|
Interest received |
32,072.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(4,86,925.00) |
|
Net cash flows from (used in)
investing activities |
(9,95,288.00) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
0.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
8,04,033.00 |
|
Repayments of borrowings |
4,25,750.00 |
|
Payments of lease liabilities |
15,979.00 |
|
Dividends paid |
1,53,437.00 |
|
Interest paid |
1,66,751.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
42,116.00 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(2,828.00) |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
0.00 |
|
Net increase (decrease) in cash
and cash equivalents |
(2,828.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
3,40,632.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
3,37,804.00 |