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 |
03-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
20-01-2026 |
| 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 |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
03-02-2026 13:15:00 |
| End date and time of board meeting |
03-02-2026 14:30:00 |
| 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
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 |
24,81,959.00 |
68,02,930.00 |
|
Other income |
65,585.00 |
1,72,683.00 |
|
Total income |
25,47,544.00 |
69,75,613.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
7,59,619.00 |
15,95,082.00 |
| (b) |
Purchases of stock-in-trade |
7,46,244.00 |
21,81,361.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(1,81,213.00) |
(3,71,085.00) |
| (d) |
Employee benefit expense |
89,417.00 |
2,75,456.00 |
| (e) |
Finance costs |
1,62,594.00 |
4,37,264.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,37,159.00 |
4,03,209.00 |
| (f) |
Other Expenses |
| 1 |
Operating and other expenses |
7,03,740.00 |
20,96,279.00 |
|
Total other expenses |
7,03,740.00 |
20,96,279.00 |
|
Total expenses |
24,17,560.00 |
66,17,566.00 |
| 3 |
Total profit before exceptional items and tax |
1,29,984.00 |
3,58,047.00 |
| 4 |
Exceptional items |
5,63,209.00 |
9,21,537.00 |
| 5 |
Total profit before tax |
6,93,193.00 |
12,79,584.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
1,46,196.00 |
3,18,050.00 |
| 8 |
Deferred tax |
(5,685.00) |
(20,307.00) |
| 9 |
Total tax expenses |
1,40,511.00 |
2,97,743.00 |
| 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 |
5,52,682.00 |
9,81,841.00 |
| 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 |
19,975.00 |
29,907.00 |
| 16 |
Total profit (loss) for period |
5,72,657.00 |
10,11,748.00 |
| 17 |
Other comprehensive income net of taxes |
(5,583.00) |
28,436.00 |
| 18 |
Total Comprehensive Income for the period |
5,67,074.00 |
10,40,184.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
5,62,702.00 |
9,56,018.00 |
|
Total profit or loss, attributable to non-controlling interests |
9,955.00 |
55,730.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
(5,800.00) |
29,173.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
217.00 |
(737.00) |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
12,234.00 |
12,234.00 |
|
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 |
46.78 |
79.34 |
|
Diluted earnings (loss) per share from continuing operations |
46.12 |
78.21 |
| 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 |
46.78 |
79.34 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
46.12 |
78.21 |
| 24 |
Debt equity ratio |
1.1900 |
1.1900 |
| 25 |
Debt service coverage ratio |
1.8400 |
1.8500 |
| 26 |
Interest service coverage ratio |
2.7200 |
2.5700 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
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) |
| 1 |
Integrated Resources Management |
6,96,247.00 |
21,50,031.00 |
| 2 |
Mining Services |
96,846.00 |
3,18,289.00 |
| 3 |
Commercial Mining |
1,64,481.00 |
4,46,437.00 |
| 4 |
New Energy Ecosystem |
3,12,433.00 |
10,26,357.00 |
| 5 |
Airport |
3,84,241.00 |
9,76,589.00 |
| 6 |
Road |
1,31,980.00 |
5,15,164.00 |
| 7 |
Others |
7,44,227.00 |
15,53,146.00 |
| 8 |
Unallocated |
0.00 |
0.00 |
|
Total Segment Revenue |
25,30,455.00 |
69,86,013.00 |
|
Less: Inter segment revenue |
48,496.00 |
1,83,083.00 |
|
Revenue from operations |
24,81,959.00 |
68,02,930.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Integrated Resources Management |
52,974.00 |
1,59,990.00 |
| 2 |
Mining Services |
33,104.00 |
1,22,874.00 |
| 3 |
Commercial Mining |
(9,852.00) |
(95,206.00) |
| 4 |
New Energy Ecosystem |
74,989.00 |
2,65,710.00 |
| 5 |
Airport |
95,998.00 |
1,92,173.00 |
| 6 |
Road |
6,419.00 |
67,862.00 |
| 7 |
Others |
5,36,570.00 |
8,30,762.00 |
| 8 |
Unallocated |
65,585.00 |
1,72,683.00 |
|
Total Profit before tax |
8,55,787.00 |
17,16,848.00 |
|
i. Finance cost |
1,62,594.00 |
4,37,264.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
0.00 |
0.00 |
|
Profit before tax |
6,93,193.00 |
12,79,584.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Integrated Resources Management |
4,49,335.00 |
4,49,335.00 |
| 2 |
Mining Services |
9,87,375.00 |
9,87,375.00 |
| 3 |
Commercial Mining |
37,63,189.00 |
37,63,189.00 |
| 4 |
New Energy Ecosystem |
16,34,852.00 |
16,34,852.00 |
| 5 |
Airport |
59,98,229.00 |
59,98,229.00 |
| 6 |
Road |
30,23,993.00 |
30,23,993.00 |
| 7 |
Others |
50,81,362.00 |
50,81,362.00 |
| 8 |
Unallocated |
0.00 |
0.00 |
|
Total Segment Asset |
2,09,38,335.00 |
2,09,38,335.00 |
|
Un-allocable Assets |
31,29,104.00 |
31,29,104.00 |
|
Net Segment Asset |
2,40,67,439.00 |
2,40,67,439.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Integrated Resources Management |
9,16,303.00 |
9,16,303.00 |
| 2 |
Mining Services |
2,90,525.00 |
2,90,525.00 |
| 3 |
Commercial Mining |
30,05,665.00 |
30,05,665.00 |
| 4 |
New Energy Ecosystem |
6,85,927.00 |
6,85,927.00 |
| 5 |
Airport |
41,54,000.00 |
41,54,000.00 |
| 6 |
Road |
21,36,596.00 |
21,36,596.00 |
| 7 |
Others |
47,88,263.00 |
47,88,263.00 |
| 8 |
Unallocated |
0.00 |
0.00 |
|
Total Segment Liabilities |
1,59,77,279.00 |
1,59,77,279.00 |
|
Un-allocable Liabilities |
4,87,120.00 |
4,87,120.00 |
|
Net Segment Liabilities |
1,64,64,399.00 |
1,64,64,399.00 |
|
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 |
01-10-2025 |
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 |
Item that will not be reclassified to profit and loss |
(1,131.00) |
(137.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
(1,131.00) |
(137.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(285.00) |
(34.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Item that will be reclassified to profit and loss |
(5,244.00) |
26,628.00 |
|
Total Amount of items that will be reclassified to profit and loss |
(5,244.00) |
26,628.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(507.00) |
(1,911.00) |
| 5 |
Total Other comprehensive income |
(5,583.00) |
28,436.00 |