Integrated Filing — IndAS



General information about company

Scrip Code 512599
NSE Symbol ADANIENT
MSEI Symbol NOTLISTED
ISIN INE423A01024
Name of company Adani Enterprises 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 28-10-2025
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   13:00:00
End date and time of board meeting 04-11-2025   14:30:00
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 21,24,851.00 43,20,971.00
Other income 59,556.00 1,07,098.00
Total income 21,84,407.00 44,28,069.00
2 Expenses
(a) Cost of materials consumed 4,96,156.00 8,35,463.00
(b) Purchases of stock-in-trade 6,95,258.00 14,35,117.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,77,839.00) (1,89,872.00)
(d) Employee benefit expense 89,762.00 1,86,039.00
(e) Finance costs 1,71,122.00 2,74,670.00
(f) Depreciation, depletion and amortisation expense 1,37,655.00 2,66,050.00
(f) Other Expenses
1 Operating and other expenses 6,90,858.00 13,92,539.00
Total other expenses 6,90,858.00 13,92,539.00
Total expenses 21,02,972.00 42,00,006.00
3 Total profit before exceptional items and tax 81,435.00 2,28,063.00
4 Exceptional items 3,58,328.00 3,58,328.00
5 Total profit before tax 4,39,763.00 5,86,391.00
6 Tax expense
7 Current tax 1,05,971.00 1,71,854.00
8 Deferred tax (5,864.00) (14,622.00)
9 Total tax expenses 1,00,107.00 1,57,232.00
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 3,39,656.00 4,29,159.00
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 1,787.00 9,932.00
16 Total profit (loss) for period 3,41,443.00 4,39,091.00
17 Other comprehensive income net of taxes 59,929.00 34,019.00
18 Total Comprehensive Income for the period 4,01,372.00 4,73,110.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3,19,875.00 3,93,316.00
Total profit or loss, attributable to non-controlling interests 21,568.00 45,775.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 59,599.00 34,973.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 330.00 (954.00)
21 Details of equity share capital
Paid-up equity share capital 11,542.00 11,542.00
Face value of equity share capital 1 1
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 27.38 33.4
Diluted earnings (loss) per share from continuing operations 27.38 33.4
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 27.38 33.4
Diluted earnings (loss) per share from continuing and discontinued operations 27.38 33.4
24 Debt equity ratio 1.500 1.500
25 Debt service coverage ratio 1.7200 1.7900
26 Interest service coverage ratio 2.3800 2.4900
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) For Notes, kindly refer Financial Results filed with Stock Exchanges under Corporate Announcements



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 52,58,412.00
Capital work-in-progress 41,32,857.00
Investment property 26,107.00
Goodwill 1,25,368.00
Other intangible assets 8,86,149.00
Intangible assets under development 22,65,841.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 6,77,095.00
Non-current financial assets
Non-current investments 21,706.00
Trade receivables, non-current 0.00
Loans, non-current 4,67,843.00
Other non-current financial assets 9,68,757.00
Total non-current financial assets 14,58,306.00
Deferred tax assets (net) 1,55,990.00
Other non-current assets 24,50,994.00
Total non-current assets 1,74,37,119.00
2 Current assets
Inventories 13,33,097.00
Current financial asset
Current investments 3,04,032.00
Trade receivables, current 7,71,256.00
Cash and cash equivalents 4,41,241.00
Bank balance other than cash and cash equivalents 4,61,587.00
Loans, current 1,79,019.00
Other current financial assets 4,48,436.00
Total current financial assets 26,05,571.00
Current tax assets (net) 0.00
Other current assets 7,63,453.00
Total current assets 47,02,121.00
3 Non-current assets classified as held for sale 1,565.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 2,21,40,805.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 11,542.00
Other equity 53,94,091.00
Total equity attributable to owners of parent 54,05,633.00
Non controlling interest 7,52,133.00
Total equity 61,57,766.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 77,49,557.00
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 21,24,754.00
Total non-current financial liabilities 98,74,311.00
Provisions, non-current 52,661.00
Deferred tax liabilities (net) 3,44,643.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 8,47,818.00
Total non-current liabilities 1,11,19,433.00
Current liabilities
Current financial liabilities
Borrowings, current 14,56,935.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 22,581.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 17,77,436.00
Total Trade payable 18,00,017.00
Other current financial liabilities 11,54,988.00
Total current financial liabilities 44,11,940.00
Other current liabilities 3,73,754.00
Provisions, current 24,060.00
Current tax liabilities (Net) 53,852.00
Deferred government grants, Current 0.00
Total current liabilities 48,63,606.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 1,59,83,039.00
Total equity and liabilites 2,21,40,805.00
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 Integrated Resources Management 6,65,837.00 14,53,784.00
2 Mining Services 1,06,082.00 2,21,443.00
3 Commercial Mining 1,71,168.00 2,81,956.00
4 New Energy Ecosystem 3,15,596.00 7,13,924.00
5 Airport 3,20,672.00 5,92,348.00
6 Road 1,66,396.00 3,83,184.00
7 Others 4,50,695.00 8,08,919.00
8 Unallocated 0.00 0.00
Total Segment Revenue 21,96,446.00 44,55,558.00
Less: Inter segment revenue 71,595.00 1,34,587.00
Revenue from operations 21,24,851.00 43,20,971.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Integrated Resources Management 58,552.00 1,07,016.00
2 Mining Services 46,450.00 89,769.00
3 Commercial Mining (39,785.00) (85,354.00)
4 New Energy Ecosystem 92,488.00 1,90,721.00
5 Airport 45,144.00 96,175.00
6 Road 26,579.00 61,444.00
7 Others 3,21,901.00 2,94,192.00
8 Unallocated 59,556.00 1,07,098.00
Total Profit before tax 6,10,885.00 8,61,061.00
i. Finance cost 1,71,122.00 2,74,670.00
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 4,39,763.00 5,86,391.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Integrated Resources Management 5,01,663.00 5,01,663.00
2 Mining Services 8,97,736.00 8,97,736.00
3 Commercial Mining 36,70,598.00 36,70,598.00
4 New Energy Ecosystem 14,61,335.00 14,61,335.00
5 Airport 57,11,958.00 57,11,958.00
6 Road 28,98,448.00 28,98,448.00
7 Others 41,84,263.00 41,84,263.00
8 Unallocated 0.00 0.00
Total Segment Asset 1,93,26,001.00 1,93,26,001.00
Un-allocable Assets 28,14,804.00 28,14,804.00
Net Segment Asset 2,21,40,805.00 2,21,40,805.00
4 Segment Liabilities
Segment Liabilities
1 Integrated Resources Management 10,97,672.00 10,97,672.00
2 Mining Services 3,08,317.00 3,08,317.00
3 Commercial Mining 28,87,238.00 28,87,238.00
4 New Energy Ecosystem 7,70,204.00 7,70,204.00
5 Airport 44,78,341.00 44,78,341.00
6 Road 20,40,819.00 20,40,819.00
7 Others 39,16,189.00 39,16,189.00
8 Unallocated 0.00 0.00
Total Segment Liabilities 1,54,98,780.00 1,54,98,780.00
Un-allocable Liabilities 4,84,259.00 4,84,259.00
Net Segment Liabilities 1,59,83,039.00 1,59,83,039.00
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 Item that will not be reclassified to profit and loss 1,099.00 994.00
Total Amount of items that will not be reclassified to profit and loss 1,099.00 994.00
2 Income tax relating to items that will not be reclassified to profit or loss 277.00 250.00
3 Amount of items that will be reclassified to profit and loss
1 Item that will be reclassified to profit and loss 59,210.00 31,872.00
Total Amount of items that will be reclassified to profit and loss 59,210.00 31,872.00
4 Income tax relating to items that will be reclassified to profit or loss 103.00 (1,403.00)
5 Total Other comprehensive income 59,929.00 34,019.00



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 5,86,391.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2,74,670.00
Adjustments for decrease (increase) in inventories (2,99,924.00)
Adjustments for decrease (increase) in trade receivables, current 1,37,546.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,08,897.00)
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 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (1,85,795.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (70,060.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 2,66,050.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 23,700.00
Adjustments for dividend income 0.00
Adjustments for interest income 60,841.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (3,69,119.00)
Other adjustments for non-cash items 3,943.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (3,88,727.00)
Net cash flows from (used in) operations 1,97,664.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,34,818.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 62,846.00
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 28,203.00
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 394.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 37,500.00
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 1,710.00
Purchase of property, plant and equipment 13,08,040.00
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 1,09,802.00
Cash receipts from repayment of advances and loans made to other parties 8,350.00
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 0.00
Interest received 45,154.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 1,53,691.00
Net cash flows from (used in) investing activities (12,75,034.00)
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 24,55,998.00
Repayments of borrowings 9,03,624.00
Payments of lease liabilities 79,119.00
Dividends paid 15,004.00
Interest paid 2,42,202.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 89,714.00
Net cash flows from (used in) financing activities 13,05,763.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 93,575.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 37,087.00
Net increase (decrease) in cash and cash equivalents 1,30,662.00
Cash and cash equivalents cash flow statement at beginning of period 3,10,579.00
Cash and cash equivalents cash flow statement at end of period 4,41,241.00