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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 30-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-07-2026
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 Standalone
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 Single segment
Description of single segment Manufacturing and Trading of Plastic Pipes, Fittings & Allied Products
Start date and time of board meeting 30-07-2026   13:40:00
End date and time of board meeting 30-07-2026   14:50:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 Standalone Standalone
1 Income
Revenue from operations 24,432.43 24,432.43
Other income 220.44 220.44
Total income 24,652.87 24,652.87
2 Expenses
(a) Cost of materials consumed 19,105.98 19,105.98
(b) Purchases of stock-in-trade 204.27 204.27
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (974.93) (974.93)
(d) Employee benefit expense 2,167.69 2,167.69
(e) Finance costs 234.74 234.74
(f) Depreciation, depletion and amortisation expense 1,363.32 1,363.32
(f) Other Expenses
1 Other Expenses 3,143.78 3,143.78
Total other expenses 3,143.78 3,143.78
Total expenses 25,244.85 25,244.85
3 Total profit before exceptional items and tax (591.98) (591.98)
4 Exceptional items 0.00 0.00
5 Total profit before tax (591.98) (591.98)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (152.17) (152.17)
9 Total tax expenses (152.17) (152.17)
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 (439.81) (439.81)
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 (439.81) (439.81)
17 Other comprehensive income net of taxes 7.34 7.34
18 Total Comprehensive Income for the period (432.47) (432.47)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
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 -1
Diluted earnings (loss) per share from continuing operations -1 -1
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 -1
Diluted earnings (loss) per share from continuing and discontinued operations -1 -1
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) Notes to the Standalone Financial Results for the Quarter Ended June 30, 2026 1) The above standalone statement of Unaudited financial results (' The Statement) of Apollo Pipes Limited (“the Company”) for the Quarter ended June 30, 2026, 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 July 30, 2026. 2) The above standalone financial results have been extracted from the unaudited standalone financial statements prepared in accordance with Indian Accounting Standard 34 (Ind AS 34), prescribed under Section 133 of the Companies Act, 2013, and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Regulations”). 3) The above standalone Financial Results are extracted from the unaudited standalone financial statements, which 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). 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) The Board of Directors of the company at their meeting held on 26th June 2026 approved the Scheme of arrangement amongst Apollo Pipes Limited (the Company), Kisan Moulding Limited (Subsidiary Company), KML Tradelinks Private Limited (Step down Subsidiary). The Scheme is subject to approval of Stock Exchanges, National Company Law Tribunal, Shareholders and Creditors of the respective companies. The said Scheme is available at the website of the Company at www.apollopipes.com. 6) Pursuant to the approval of Board of Directors and Shareholders (through Postal Ballot) 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 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 01-04-2026 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 Standalone Standalone
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 01-04-2026 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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 1 7.34 7.34
Total Amount of items that will not be reclassified to profit and loss 7.34
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 7.34 7.34