| Scrip Code | 533758 |
|---|---|
| NSE Symbol | APLAPOLLO |
| MSEI Symbol | NOTLISTED |
| ISIN | INE702C01027 |
| Name of company | APL Apollo Tubes 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 | 26-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 17-10-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Single segment |
| Description of single segment | Manufacturing of ERW steel tube and pipes |
| Start date and time of board meeting | 26-10-2026 11:00:00 |
| End date and time of board meeting | 26-10-2026 12:15:00 |
| 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 | Not applicable |
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 7,00,170.00 | 12,60,841.00 | |
| Other income | 4,016.00 | 7,968.00 | |
| Total income | 7,04,186.00 | 12,68,809.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 5,59,614.00 | 10,28,307.00 |
| (b) | Purchases of stock-in-trade | 21,679.00 | 45,309.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 8,557.00 | (12,082.00) |
| (d) | Employee benefit expense | 10,648.00 | 21,257.00 |
| (e) | Finance costs | 5,240.00 | 9,134.00 |
| (f) | Depreciation, depletion and amortisation expense | 6,587.00 | 12,530.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 41,891.00 | 79,141.00 |
| Total other expenses | 41,891.00 | 79,141.00 | |
| Total expenses | 6,54,216.00 | 11,83,596.00 | |
| 3 | Total profit before exceptional items and tax | 49,970.00 | 85,213.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 49,970.00 | 85,213.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 13,131.00 | 20,034.00 |
| 8 | Deferred tax | (1,403.00) | 626.00 |
| 9 | Total tax expenses | 11,728.00 | 20,660.00 |
| 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 | 38,242.00 | 64,553.00 |
| 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 | 38,242.00 | 64,553.00 |
| 17 | Other comprehensive income net of taxes | 554.00 | 1,565.00 |
| 18 | Total Comprehensive Income for the period | 38,796.00 | 66,118.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0.00 | 0.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 0.00 | 0.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 5,554.00 | 5,554.00 | |
| 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 | 13.62 | 23.25 | |
| Diluted earnings (loss) per share from continuing operations | 13.61 | 23.23 | |
| 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 | 13.62 | 23.25 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 13.61 | 23.23 | |
| 24 | Debt equity ratio | -0.2800 | -0.2800 |
| 25 | Debt service coverage ratio | 6.0500 | 7.3500 |
| 26 | Interest service coverage ratio | 10.5400 | 10.3300 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | EPS is not annualised for the quarter and half year ended September 30, 2026 |
|---|
| Debt equity ratio | 1. Debt equity ratio for the quarter ended September 30, 2026 is (0.28) times. 2. Debt equity ratio for the half ended September 30, 2026 is (0.28) times. |
|---|---|
| Debt service coverage ratio | 1. Debt service coverage ratio for the quarter ended September 30, 2026 is 6.05 times. ' 2. Debt service coverage ratio for the half year ended September 30, 2026 is 7.35 times. |
| Interest service coverage ratio | 1. Interest service coverage ratio for the quarter ended September 30, 2026 is 10.54 times. ' 2. Interest service coverage ratio for the half year ended September 30, 2026 is 10.33 times. |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2026 | |
| Date of end of reporting period | 30-09-2026 | |
| Whether results are audited or unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 3,77,763.00 | |
| Capital work-in-progress | 39,354.00 | |
| Investment property | ||
| Goodwill | 13,750.00 | |
| Other intangible assets | 155.00 | |
| Intangible assets under development | ||
| Biological assets other than bearer plants | ||
| Investments accounted for using equity method | 5.00 | |
| Non-current financial assets | ||
| Non-current investments | 5,129.00 | |
| Trade receivables, non-current | ||
| Loans, non-current | 166.00 | |
| Other non-current financial assets | ||
| 1 | Other non-current financial assets | 5,707.00 |
| Total of other non-current financial assets | 5,707.00 | |
| Total non-current financial assets | 11,002.00 | |
| Deferred tax assets (net) | 1,000.00 | |
| Other non-current assets | ||
| 1 | Other non-current assets | 51,363.00 |
| Total of other non-current assets | 51,363.00 | |
| Total non-current assets | 4,94,392.00 | |
| 2 | Current assets | |
| Inventories | 1,67,523.00 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 37,822.00 | |
| Cash and cash equivalents | 89,208.00 | |
| Bank balance other than cash and cash equivalents | 25,771.00 | |
| Loans, current | 519.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 1,57,932.00 | |
| Total current financial assets | 3,11,252.00 | |
| Current tax assets (net) | ||
| Other current assets | ||
| 1 | Other current assets | 19,903.00 |
| Total of other current assets | 19,903.00 | |
| Total current assets | 4,98,678.00 | |
| 3 | Non-current assets classified as held for sale | 1,559.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 9,94,629.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 5,554.00 | |
| Other equity | 5,68,477.00 | |
| Total equity attributable to owners of parent | 5,74,031.00 | |
| Non controlling interest | 0.00 | |
| Total equity | 5,74,031.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 18,780.00 | |
| 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 | 4,031.00 |
| Total of other non-current financial liabilities | 4,031.00 | |
| Total non-current financial liabilities | 22,811.00 | |
| Provisions, non-current | 2,978.00 | |
| Deferred tax liabilities (net) | 18,366.00 | |
| Deferred government grants, Non-current | ||
| Other non-current liabilities | ||
| 1 | Other non-current liabilities | 17,600.00 |
| Total of other non-current liabilities | 17,600.00 | |
| Total non-current liabilities | 61,755.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 73,031.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 4,682.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 2,51,844.00 | |
| Total Trade payable | 2,56,526.00 | |
| Other current financial liabilities | ||
| 1 | Other current financial libailities | 4,176.00 |
| Total of other current financial liabilities | 4,176.00 | |
| Total current financial liabilities | 3,33,733.00 | |
| Other current liabilities | 15,104.00 | |
| 1 | Other current liabilities | 15,104.00 |
| Total of other current liabilities | 15,104.00 | |
| Provisions, current | 386.00 | |
| Current tax liabilities (Net) | 9,620.00 | |
| Deferred government grants, Current | ||
| Total current liabilities | 3,58,843.00 | |
| 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 | 4,20,598.00 | |
| Total equity and liabilites | 9,94,629.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-07-2026 | 01-04-2026 | |||||
| Date of end of reporting period | 30-09-2026 | 30-09-2026 | |||||
| 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) | |||||||
| 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 | |||||||
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| 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 | Remeasurement of post employment benefit obligation | 75.00 | 150.00 |
| Total Amount of items that will not be reclassified to profit and loss | 75.00 | 150.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 18.00 | 36.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Foreign currency translation reserve | 497.00 | 1,451.00 |
| Total Amount of items that will be reclassified to profit and loss | 497.00 | 1,451.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 554.00 | 1,565.00 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2026 | ||||
| B | Date of end of reporting period | 30-09-2026 | ||||
| C | Whether results are audited or unaudited | Unaudited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 85,213.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 9,134.00 | |||||
| Adjustments for decrease (increase) in inventories | (23,157.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (2,629.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (4,516.00) | |||||
| Adjustments for decrease (increase) in other non-current assets | (41.00) | |||||
| Adjustments for other financial assets, non-current | (186.00) | |||||
| Adjustments for other financial assets, current | (7,980.00) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 17,828.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | (5,253.00) | |||||
| Adjustments for increase (decrease) in other non-current liabilities | (209.00) | |||||
| Adjustments for depreciation and amortisation expense | 12,530.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| Adjustments for provisions, non-current | 194.00 | |||||
| Adjustments for other financial liabilities, current | (871.00) | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | (125.00) | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 4,583.00 | |||||
| Adjustments for share-based payments | 1,910.00 | |||||
| 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 | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | (1,685.00) | |||||
| Other adjustments for non-cash items | 0.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (9,639.00) | |||||
| Net cash flows from (used in) operations | 75,574.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 16,185.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 59,389.00 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 15,405.00 | |||||
| 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 | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 280.00 | |||||
| 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 | 1,599.00 | |||||
| Purchase of property, plant and equipment | 42,508.00 | |||||
| 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 | 28,028.00 | |||||
| Cash advances and loans made to other parties | 0.00 | |||||
| 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 | 4,545.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) investing activities | (49,267.00) | |||||
| 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 | 56,190.00 | |||||
| Repayments of borrowings | 9,627.00 | |||||
| Payments of lease liabilities | 0.00 | |||||
| Dividends paid | 23,601.00 | |||||
| Interest paid | 8,294.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | 14,668.00 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 24,790.00 | |||||
| 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 | 24,790.00 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 64,418.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 89,208.00 | |||||