Integrated Filing — IndAS



General information about company

Scrip Code 518091
NSE Symbol APCL
MSEI Symbol NOTLISTED
ISIN INE071F01012
Name of company Anjani Portland Cement 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 27-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 18-05-2026
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 Audited
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 27-05-2026   16:45:00
End date and time of board meeting 27-05-2026   17:20:00
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 Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 12,404.00 45,521.00
Other income 51.00 170.00
Total income 12,455.00 45,691.00
2 Expenses
(a) Cost of materials consumed 2,192.00 6,727.00
(b) Purchases of stock-in-trade 140.00 144.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (646.00) (59.00)
(d) Employee benefit expense 750.00 3,449.00
(e) Finance costs 490.00 3,062.00
(f) Depreciation, depletion and amortisation expense 844.00 3,437.00
(f) Other Expenses
1 Power and Fuel 6,710.00 21,150.00
2 Freight and Forwarding Charges 217.00 4,939.00
3 Other Expenses 1,681.00 5,821.00
Total other expenses 8,608.00 31,910.00
Total expenses 12,378.00 48,670.00
3 Total profit before exceptional items and tax 77.00 (2,979.00)
4 Exceptional items 0.00 0.00
5 Total profit before tax 77.00 (2,979.00)
6 Tax expense
7 Current tax (4.00) (4.00)
8 Deferred tax (84.00) (344.00)
9 Total tax expenses (88.00) (348.00)
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 165.00 (2,631.00)
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 0.00 0.00
16 Total profit (loss) for period 165.00 (2,631.00)
17 Other comprehensive income net of taxes 49.00 104.00
18 Total Comprehensive Income for the period 214.00 (2,527.00)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (89.00) (2,878.00)
Total profit or loss, attributable to non-controlling interests 254.00 247.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 42.00 97.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 7.00 7.00
21 Details of equity share capital
Paid-up equity share capital 2,937.00 2,937.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 33,967.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.3 -9.8
Diluted earnings (loss) per share from continuing operations -0.3 -9.8
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 -0.3 -9.8
Diluted earnings (loss) per share from continuing and discontinued operations -0.3 -9.8
24 Debt equity ratio 0.7500 0.7500
25 Debt service coverage ratio 2.8800 1.1500
26 Interest service coverage ratio 1.1600 0.0300
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The operations of the group relate to two segments viz., manufacture of cement and generation of power. 2. The above statement has been reviewed and recommended by the Audit Committee and approved by the Board of Directors at its meeting held on 27th May 2026 3. The above results includes results of Bhavya Cements Private Limited, subsidiary holding 51.09% as on 31st March 2026 (51.09% as on 31st December 2025 ) 4. The Consolidated financial results are prepared based on Ind AS 110 Consolidated Financial Statements.



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 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 48,095.00
Capital work-in-progress 113.00
Investment property
Goodwill 23,922.00
Other intangible assets 7,037.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other Financial assets 171.00
Total of other non-current financial assets 171.00
Total non-current financial assets 171.00
Deferred tax assets (net)
Other non-current assets
1 Other non-current assets 1,358.00
Total of other non-current assets 1,358.00
Total non-current assets 80,696.00
2 Current assets
Inventories 4,636.00
Current financial asset
Current investments 0.00
Trade receivables, current 1,352.00
Cash and cash equivalents 50.00
Bank balance other than cash and cash equivalents 57.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 1,816.00
Total current financial assets 3,275.00
Current tax assets (net) 73.00
Other current assets
1 Other current assets 2,778.00
Total of other current assets 2,778.00
Total current assets 10,762.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 91,458.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,937.00
Other equity 33,967.00
Total equity attributable to owners of parent 36,904.00
Non controlling interest 7,576.00
Total equity 44,480.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 27,730.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Lease Liabilities 2.00
Total of other non-current financial liabilities 2.00
Total non-current financial liabilities 27,732.00
Provisions, non-current 322.00
Deferred tax liabilities (net) 7,382.00
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 35,436.00
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 758.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4,139.00
Total Trade payable 4,897.00
Other current financial liabilities
1 Other current financial liabilities 4,473.00
2 Lease Liabilities 1.00
Total of other current financial liabilities 4,474.00
Total current financial liabilities 9,371.00
Other current liabilities 2,065.00
1 Other current liabilities 2,065.00
Total of other current liabilities 2,065.00
Provisions, current 106.00
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 11,542.00
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 46,978.00
Total equity and liabilites 91,458.00
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 Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Cement 12,404.00 45,521.00
2 Power 0.00647 2,468.00
Total Segment Revenue 13,051.00 47,989.00
Less: Inter segment revenue 647.00 2,468.00
Revenue from operations 12,404.00 45,521.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Cement 567.00 83.00
2 Power 0.00 0.00
Total Profit before tax 567.00 83.00
i. Finance cost 490.00 3,062.00
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 77.00 (2,979.00)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Cement 84,986.00 84,986.00
2 Power 6,472.00 6,472.00
Total Segment Asset 91,458.00 91,458.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 91,458.00 91,458.00
4 Segment Liabilities
Segment Liabilities
1 Cement 46,779.00 46,779.00
2 Power 199.00 199.00
Total Segment Liabilities 46,978.00 46,978.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 46,978.00 46,978.00
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 Audited 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 Remeasurement of post employment benefit obligations 66.00 139.00
Total Amount of items that will not be reclassified to profit and loss 66.00 139.00
2 Income tax relating to items that will not be reclassified to profit or loss 17.00 35.00
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 49.00 104.00



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 (2,979.00)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 3,062.00
Adjustments for decrease (increase) in inventories 254.00
Adjustments for decrease (increase) in trade receivables, current 1,144.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,285.00)
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 92.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (1,921.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (616.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 3,437.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 78.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (4,093.00)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 57.00
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 (56.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 14.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 53.00
Net cash flows from (used in) operations (2,926.00)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) (62.00)
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (2,864.00)
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 0.00
Other cash receipts from sales of equity or debt instruments of other entities 25,405.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
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 145.00
Purchase of property, plant and equipment 849.00
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 18.00
Cash receipts from repayment of advances and loans made to other parties 0.00
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 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (172.00)
Net cash flows from (used in) investing activities 24,511.00
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 0.00
Repayments of borrowings 18,563.00
Payments of lease liabilities 11.00
Dividends paid 0.00
Interest paid 3,044.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (8.00)
Net cash flows from (used in) financing activities (21,626.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 21.00
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 21.00
Cash and cash equivalents cash flow statement at beginning of period 29.00
Cash and cash equivalents cash flow statement at end of period 50.00





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 S C Bose & Co Yes 30-04-2028