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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 29-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Single segment
Description of single segment Manufacturing and Trading of Plastic Pipes, Fittings & Allied Products
Start date and time of board meeting 29-01-2026   13:25:00
End date and time of board meeting 29-01-2026   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



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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 24,718.04 75,789.51
Other income 56.64 892.24
Total income 24,774.68 76,681.75
2 Expenses
(a) Cost of materials consumed 14,867.75 52,062.24
(b) Purchases of stock-in-trade 896.42 2,436.90
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,391.86 (2,155.51)
(d) Employee benefit expense 2,622.41 7,383.75
(e) Finance costs 242.90 737.42
(f) Depreciation, depletion and amortisation expense 1,521.32 4,182.52
(f) Other Expenses
1 Other Expenses 3,738.34 11,216.66
Total other expenses 3,738.34 11,216.66
Total expenses 25,281.00 75,863.98
3 Total profit before exceptional items and tax (506.32) 817.77
4 Exceptional items 0.00 0.00
5 Total profit before tax (506.32) 817.77
6 Tax expense
7 Current tax 59.26 498.92
8 Deferred tax (89.87) (160.23)
9 Total tax expenses (30.61) 338.69
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 (475.71) 479.08
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 0.00 0.00
16 Total profit (loss) for period (475.71) 479.08
17 Other comprehensive income net of taxes (21.76) 143.59
18 Total Comprehensive Income for the period (497.47) 622.67
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (326.43) 649.28
Total profit or loss, attributable to non-controlling interests (149.27) (170.20)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (350.21) 789.89
Total comprehensive income for the period attributable to owners of parent non-controlling interests (147.26) (167.21)
21 Details of equity share capital
Paid-up equity share capital 4,404.82 4,404.82
Face value of equity share capital 10 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 -1.08 1.09
Diluted earnings (loss) per share from continuing operations -1.08 1.09
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 -1.08 1.09
Diluted earnings (loss) per share from continuing and discontinued operations -1.08 1.09
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 statement of Consolidated Unaudited financial results (' The Statement) of Apollo Pipes Limited (“the Company”) for the Quarter and Nine Months ended Dec 31, 2025 has been reviewed by the Audit Committee and approved by the Board of Directors ( The Board) of the Company at their respective meetings held on Jan 29th, 2026. 2)The above Consolidated and unaudited financial statements 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 Requirements) Regulations, 2015 (SEBI Regulations). 3)The consolidated financial results includes results of it's subsidiary companies viz. Kisan Mouldings Limited(including KML Tradelinks Private limited a subsidiary of Kisan Mouldings Limited). 4)The Company operates in one segment i.e. Manufacturing and Trading of Plastic Pipes, Fittings & Allied Products. Hence, no separate segment disclosures as per Ind AS 108 : Operating Segments have been presented. 5)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 20,00,000 @550/- per warrant amounted Rs. 110.0 Crs were allotted, out of which Rs. 27.50 Crs received as 25% application money. Further balance amount would be received within prescribed period by SEBI. 6)The Government of India has notified and brought into force substantial provisions of the four Labour Codes on November 21,2025, consolidating and rationalising various existing labour laws. Accordingly, the Company has recognised a provision of Rs.127.51 Lacs towards incremental liability for the past periods in these financials results for the quarter and nine months ended Dec 31'2025 in accordance with Ind AS 19.The company will re-evaluate the impact of these Labour Codes upon notification of the rules, corresponding State level regulations and further clarification/guidance in the matter and impact whereof, if any, will be recognised thereafter. 7)Previous year/period figures have been regrouped/ recast, wherever necessary, to make them comparable. 8)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 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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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)
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

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 Other comprehensive income [after tax] (21.76) 143.59
Total Amount of items that will not be reclassified to profit and loss (21.76) 143.59
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 0.00 0.00
5 Total Other comprehensive income (21.76) 143.59