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 |
30-04-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
11-04-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Fourth 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 |
Audited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
30-04-2026 11:00:00 |
| End date and time of board meeting |
30-04-2026 13:30:00 |
| 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 |
Declaration of unmodified opinion |
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
10,73,758.00 |
38,73,577.00 |
|
Other income |
75,187.00 |
2,11,859.00 |
|
Total income |
11,48,945.00 |
40,85,436.00 |
| 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 |
63,615.00 |
2,35,432.00 |
| (e) |
Finance costs |
1,60,522.00 |
4,65,398.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,61,464.00 |
5,51,738.00 |
| (f) |
Other Expenses |
| 1 |
Operating Expenses |
3,33,151.00 |
11,23,433.00 |
| 2 |
Other Expenses |
75,014.00 |
2,29,571.00 |
|
Total other expenses |
4,08,165.00 |
13,53,004.00 |
|
Total expenses |
7,93,766.00 |
26,05,572.00 |
| 3 |
Total profit before exceptional items and tax |
3,55,179.00 |
14,79,864.00 |
| 4 |
Exceptional items |
(6,162.00) |
(20,770.00) |
| 5 |
Total profit before tax |
3,49,017.00 |
14,59,094.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
55,755.00 |
2,31,313.00 |
| 8 |
Deferred tax |
(16,589.00) |
(24,660.00) |
| 9 |
Total tax expenses |
39,166.00 |
2,06,653.00 |
| 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 |
3,09,851.00 |
12,52,441.00 |
| 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 |
20,979.00 |
25,762.00 |
| 16 |
Total profit (loss) for period |
3,30,830.00 |
12,78,203.00 |
| 17 |
Other comprehensive income net of taxes |
1,41,781.00 |
1,23,734.00 |
| 18 |
Total Comprehensive Income for the period |
4,72,611.00 |
14,01,937.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
1,23,867.00 |
91,483.00 |
|
Total profit or loss, attributable to non-controlling interests |
17,914.00 |
32,251.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
4,56,763.00 |
13,72,104.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
15,848.00 |
29,833.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
46,079.00 |
46,079.00 |
|
Face value of equity share capital |
2 |
2 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
95,66,451.00 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
14.45 |
58.23 |
|
Diluted earnings (loss) per share from continuing operations |
14.45 |
58.23 |
| 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 |
14.45 |
58.23 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
14.45 |
58.23 |
| 24 |
Debt equity ratio |
0.5700 |
0.5700 |
| 25 |
Debt service coverage ratio |
3.2400 |
5.0400 |
| 26 |
Interest service coverage ratio |
4.7500 |
5.8900 |
| 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 |
31-03-2026 |
| Whether results are audited or unaudited |
Audited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
1,02,00,398.00 |
|
Capital work-in-progress |
12,67,213.00 |
|
Investment property |
1,85,901.00 |
|
Goodwill |
9,73,582.00 |
|
Other intangible assets |
18,05,369.00 |
|
Intangible assets under development |
1,692.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
3,34,086.00 |
|
Non-current financial assets |
|
|
Non-current investments |
85,314.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
1,11,353.00 |
|
Other non-current financial assets |
|
| 1 |
Bank Deposits having maturity over twelve months |
2,45,523.00 |
| 2 |
Other Financial Assets |
3,56,105.00 |
|
Total of other non-current financial assets |
6,01,628.00 |
|
Total non-current financial assets |
7,98,295.00 |
|
Deferred tax assets (net) |
2,21,623.00 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
5,45,834.00 |
|
Total of other non-current assets |
5,45,834.00 |
|
Total non-current assets |
1,63,33,993.00 |
| 2 |
Current assets |
|
|
Inventories |
68,500.00 |
|
Current financial asset |
|
|
Current investments |
1,25,465.00 |
|
Trade receivables, current |
6,38,254.00 |
|
Cash and cash equivalents |
5,16,155.00 |
|
Bank balance other than cash and cash equivalents |
3,32,196.00 |
|
Loans, current |
9,037.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
2,16,534.00 |
|
Total current financial assets |
18,37,641.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
|
| 1 |
Other current assets |
2,91,342.00 |
|
Total of other current assets |
2,91,342.00 |
|
Total current assets |
21,97,483.00 |
| 3 |
Non-current assets classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
1,85,31,476.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
46,079.00 |
|
Other equity |
95,66,451.00 |
|
Total equity attributable to owners of parent |
96,12,530.00 |
|
Non controlling interest |
2,85,618.00 |
|
Total equity |
98,98,148.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
50,42,416.00 |
|
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 |
|
| 1 |
Other non-current financial liabilities |
8,37,601.00 |
|
Total of other non-current financial liabilities |
8,37,601.00 |
|
Total non-current financial liabilities |
58,80,017.00 |
|
Provisions, non-current |
1,45,381.00 |
|
Deferred tax liabilities (net) |
7,56,355.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
2,75,540.00 |
|
Total of other non-current liabilities |
2,75,540.00 |
|
Total non-current liabilities |
70,57,293.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
4,67,881.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
24,231.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
2,49,393.00 |
|
Total Trade payable |
2,73,624.00 |
|
Other current financial liabilities |
|
| 1 |
Other current financial liabilities |
6,65,728.00 |
|
Total of other current financial liabilities |
6,65,728.00 |
|
Total current financial liabilities |
14,07,233.00 |
|
Other current liabilities |
1,44,959.00 |
| 1 |
Other current liabilities |
1,44,959.00 |
|
Total of other current liabilities |
1,44,959.00 |
|
Provisions, current |
13,862.00 |
|
Current tax liabilities (Net) |
9,981.00 |
|
Deferred government grants, Current |
|
|
Total current liabilities |
15,76,035.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
|
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
|
|
Total liabilities |
86,33,328.00 |
|
Total equity and liabilites |
1,85,31,476.00 |
|
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 |
01-01-2026 |
01-04-2025 |
| Date of end of reporting
period |
31-03-2026 |
31-03-2026 |
| Whether results are audited
or unaudited |
Unaudited |
Audited |
| 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 |
9,49,366.00 |
33,53,200.00 |
| 2 |
Others |
1,28,996.00 |
5,43,860.00 |
|
Total Segment Revenue |
10,78,362.00 |
38,97,060.00 |
|
Less: Inter segment revenue |
4,604.00 |
23,483.00 |
|
Revenue from operations |
10,73,758.00 |
38,73,577.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Port and SEZ Activities |
4,50,889.00 |
16,94,241.00 |
| 2 |
Others |
10,604.00 |
64,924.00 |
|
Total Profit before tax |
4,61,493.00 |
17,59,165.00 |
|
i. Finance cost |
74,019.00 |
3,25,053.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
17,478.00 |
(50,744.00) |
|
Profit before tax |
3,69,996.00 |
14,84,856.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Port and SEZ Activities |
1,41,84,560.00 |
1,41,84,560.00 |
| 2 |
Others |
21,67,249.00 |
21,67,249.00 |
|
Total Segment Asset |
1,63,51,809.00 |
1,63,51,809.00 |
|
Un-allocable Assets |
21,79,667.00 |
21,79,667.00 |
|
Net Segment Asset |
1,85,31,476.00 |
1,85,31,476.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Port and SEZ Activities |
19,28,433.00 |
19,28,433.00 |
| 2 |
Others |
2,98,195.00 |
2,98,195.00 |
|
Total Segment Liabilities |
22,26,628.00 |
22,26,628.00 |
|
Un-allocable Liabilities |
64,06,700.00 |
64,06,700.00 |
|
Net Segment Liabilities |
86,33,328.00 |
86,33,328.00 |
|
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Audited |
| 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 Gain/(loss) on defined benefit plans |
(999.00) |
(3,574.00) |
| 2 |
Net Gain/(loss) on FVTOCI Equity Securities |
2,368.00 |
2,368.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
1,369.00 |
(1,206.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(505.00) |
(701.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translation of foreign operations |
2,02,700.00 |
2,50,728.00 |
| 2 |
Effective portion of loss on designated portion of cash flow hedge |
(87,232.00) |
(1,68,995.00) |
| 3 |
Share in other comprehensive income of joint ventures and associates (net of tax) |
2,483.00 |
(30.00) |
|
Total Amount of items that will be reclassified to profit and loss |
1,17,951.00 |
81,703.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(21,956.00) |
(42,536.00) |
| 5 |
Total Other comprehensive income |
1,41,781.00 |
1,23,734.00 |
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 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
14,59,094.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
4,64,503.00 |
|
Adjustments for decrease (increase) in inventories |
(16,351.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(1,24,513.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(1,07,680.00) |
|
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 |
(16,860.00) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
(17,998.00) |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
(1,26,345.00) |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
5,51,738.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
(9,571.00) |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
1,19,129.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
38,214.00 |
|
Adjustments for interest income |
1,39,450.00 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
13.00 |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
1,60,636.00 |
|
Other adjustments to reconcile profit (loss) |
25,762.00 |
|
Other adjustments for non-cash items |
3,166.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
7,27,965.00 |
|
Net cash flows from (used in)
operations |
21,87,059.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
1,51,434.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
20,35,625.00 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
2,19,536.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
(7,308.00) |
|
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 |
5.00 |
|
Other cash payments to acquire interests in joint ventures |
24.00 |
|
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 |
3,810.00 |
|
Purchase of property, plant and equipment |
15,32,031.00 |
|
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 |
35,663.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
14,736.00 |
|
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 |
38,661.00 |
|
Interest received |
61,055.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(89,155.00) |
|
Net cash flows from (used in)
investing activities |
(13,11,762.00) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
4,405.00 |
|
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 |
15,91,130.00 |
|
Repayments of borrowings |
15,52,982.00 |
|
Payments of lease liabilities |
63,248.00 |
|
Dividends paid |
1,53,540.00 |
|
Interest paid |
3,13,879.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(60,226.00) |
|
Net cash flows from (used in)
financing activities |
(5,48,340.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
1,75,523.00 |
|
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 |
1,75,523.00 |
|
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 |
5,16,155.00 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| Whether results are audited or unaudited |
Audited |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
| Auditor's opinion |
|
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015:
The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified
opinion for the period on Standalone results |
Yes |
| Sr No. |
Audit firm's name |
Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI |
Certificate valid upto |
| 1 |
M S K A & Associates LLP |
Yes |
31-07-2027 |