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 |
01-04-2026 |
| Date of end of financial year |
31-03-2027 |
| Date of board meeting when results were approved |
29-07-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
07-07-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
First 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 |
|
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
29-07-2026 11:00:00 |
| End date and time of board meeting |
29-07-2026 12:20:00 |
| 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 |
01-04-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-06-2026 |
30-06-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
10,82,080.00 |
10,82,080.00 |
|
Other income |
85,291.00 |
85,291.00 |
|
Total income |
11,67,371.00 |
11,67,371.00 |
| 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 |
68,166.00 |
68,166.00 |
| (e) |
Finance costs |
1,08,717.00 |
1,08,717.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,71,127.00 |
1,71,127.00 |
| (f) |
Other Expenses |
| 1 |
Operating Expenses |
3,01,751.00 |
3,01,751.00 |
| 2 |
Other Expenses |
58,103.00 |
58,103.00 |
|
Total other expenses |
3,59,854.00 |
3,59,854.00 |
|
Total expenses |
7,07,864.00 |
7,07,864.00 |
| 3 |
Total profit before exceptional items and tax |
4,59,507.00 |
4,59,507.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
4,59,507.00 |
4,59,507.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
70,728.00 |
70,728.00 |
| 8 |
Deferred tax |
(4,947.00) |
(4,947.00) |
| 9 |
Total tax expenses |
65,781.00 |
65,781.00 |
| 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 |
3,93,726.00 |
3,93,726.00 |
| 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 |
(28,776.00) |
(28,776.00) |
| 16 |
Total profit (loss) for period |
3,64,950.00 |
3,64,950.00 |
| 17 |
Other comprehensive income net of taxes |
19,811.00 |
19,811.00 |
| 18 |
Total Comprehensive Income for the period |
3,84,761.00 |
3,84,761.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
3,62,040.00 |
3,62,040.00 |
|
Total profit or loss, attributable to non-controlling interests |
2,910.00 |
2,910.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
3,77,370.00 |
3,77,370.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
7,391.00 |
7,391.00 |
| 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 |
|
|
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
15.71 |
15.71 |
|
Diluted earnings (loss) per share from continuing operations |
15.71 |
15.71 |
| 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 |
15.71 |
15.71 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
15.71 |
15.71 |
| 24 |
Debt equity ratio |
0.5800 |
0.5800 |
| 25 |
Debt service coverage ratio |
5.5400 |
5.5400 |
| 26 |
Interest service coverage ratio |
6.2500 |
6.2500 |
| 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 |
01-04-2026 |
01-04-2026 |
| Date of end of reporting
period |
30-06-2026 |
30-06-2026 |
| 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 |
Port and SEZ Activities |
9,51,083.00 |
9,51,083.00 |
| 2 |
Others |
1,34,722.00 |
1,34,722.00 |
|
Total Segment Revenue |
10,85,805.00 |
10,85,805.00 |
|
Less: Inter segment revenue |
3,725.00 |
3,725.00 |
|
Revenue from operations |
10,82,080.00 |
10,82,080.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Port and SEZ Activities |
4,40,301.00 |
4,40,301.00 |
| 2 |
Others |
13,856.00 |
13,856.00 |
|
Total Profit before tax |
4,54,157.00 |
4,54,157.00 |
|
i. Finance cost |
1,35,503.00 |
1,35,503.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(1,12,077.00) |
(1,12,077.00) |
|
Profit before tax |
4,30,731.00 |
4,30,731.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Port and SEZ Activities |
1,45,41,109.00 |
1,45,41,109.00 |
| 2 |
Others |
24,24,947.00 |
24,24,947.00 |
|
Total Segment Asset |
1,69,66,056.00 |
1,69,66,056.00 |
|
Un-allocable Assets |
22,28,980.00 |
22,28,980.00 |
|
Net Segment Asset |
1,91,95,036.00 |
1,91,95,036.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Port and SEZ Activities |
20,67,140.00 |
20,67,140.00 |
| 2 |
Others |
3,83,970.00 |
3,83,970.00 |
|
Total Segment Liabilities |
24,51,110.00 |
24,51,110.00 |
|
Un-allocable Liabilities |
66,25,738.00 |
66,25,738.00 |
|
Net Segment Liabilities |
90,76,848.00 |
90,76,848.00 |
|
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 |
01-04-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-06-2026 |
30-06-2026 |
| 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 |
Re-measurement (loss)/Gain on defined benefit plans |
(1,176.00) |
(1,176.00) |
| 2 |
Net Gain on FVTOCI Equity Securities |
0.00 |
0.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
(1,176.00) |
|
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(114.00) |
(114.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translation of foreign operations |
18,220.00 |
18,220.00 |
| 2 |
Share in other comprehensive income of joint venture (net of tax) |
4,330.00 |
4,330.00 |
| 3 |
Effective portion of Gain/(Loss) on designated portion of cash flow hedge (net of tax) |
(587.00) |
(587.00) |
|
Total Amount of items that will be reclassified to profit and loss |
21,963.00 |
|
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
1,090.00 |
1,090.00 |
| 5 |
Total Other comprehensive income |
19,811.00 |
19,811.00 |