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 |
28-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
05-10-2026 |
| 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 |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
28-10-2026 11:00:00 |
| End date and time of board meeting |
28-10-2026 12:30:00 |
| 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 |
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 |
01-07-2026 |
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 |
11,34,040.00 |
22,16,120.00 |
|
Other income |
26,937.00 |
1,12,228.00 |
|
Total income |
11,60,977.00 |
23,28,348.00 |
| 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 |
66,509.00 |
1,34,675.00 |
| (e) |
Finance costs |
1,00,605.00 |
2,09,322.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,71,296.00 |
3,42,423.00 |
| (f) |
Other Expenses |
| 1 |
Operating Expenses |
3,22,226.00 |
6,23,977.00 |
| 2 |
Other Expenses |
64,640.00 |
1,22,743.00 |
|
Total other expenses |
3,86,866.00 |
7,46,720.00 |
|
Total expenses |
7,25,276.00 |
14,33,140.00 |
| 3 |
Total profit before exceptional items and tax |
4,35,701.00 |
8,95,208.00 |
| 4 |
Exceptional items |
(3,076.00) |
(3,076.00) |
| 5 |
Total profit before tax |
4,32,625.00 |
8,92,132.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
84,192.00 |
1,54,920.00 |
| 8 |
Deferred tax |
(5,860.00) |
(10,807.00) |
| 9 |
Total tax expenses |
78,332.00 |
1,44,113.00 |
| 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 |
3,54,293.00 |
7,48,019.00 |
| 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 |
13,951.00 |
(14,825.00) |
| 16 |
Total profit (loss) for period |
3,68,244.00 |
7,33,194.00 |
| 17 |
Other comprehensive income net of taxes |
45,212.00 |
65,023.00 |
| 18 |
Total Comprehensive Income for the period |
4,13,456.00 |
7,98,217.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
3,62,194.00 |
7,24,234.00 |
|
Total profit or loss, attributable to non-controlling interests |
6,050.00 |
8,960.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
4,06,891.00 |
7,84,261.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
6,565.00 |
13,956.00 |
| 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 |
15.72 |
31.43 |
|
Diluted earnings (loss) per share from continuing operations |
15.72 |
31.43 |
| 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 |
15.72 |
31.43 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
15.72 |
31.43 |
| 24 |
Debt equity ratio |
0.5600 |
0.5600 |
| 25 |
Debt service coverage ratio |
3.2400 |
4.3100 |
| 26 |
Interest service coverage ratio |
6.5200 |
6.3900 |
| 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 |
01-04-2026 |
| 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 |
1,05,11,902.00 |
|
Capital work-in-progress |
19,26,551.00 |
|
Investment property |
1,94,165.00 |
|
Goodwill |
9,81,307.00 |
|
Other intangible assets |
18,13,473.00 |
|
Intangible assets under development |
1,304.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
3,15,761.00 |
|
Non-current financial assets |
|
|
Non-current investments |
87,956.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
1,27,841.00 |
|
Other non-current financial assets |
|
| 1 |
Bank Deposits having maturity over twelve months |
3,10,991.00 |
| 2 |
Other Financial Assets |
3,24,311.00 |
|
Total of other non-current financial assets |
6,35,302.00 |
|
Total non-current financial assets |
8,51,099.00 |
|
Deferred tax assets (net) |
2,15,909.00 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
7,05,207.00 |
|
Total of other non-current assets |
7,05,207.00 |
|
Total non-current assets |
1,75,16,678.00 |
| 2 |
Current assets |
|
|
Inventories |
78,876.00 |
|
Current financial asset |
|
|
Current investments |
1,36,199.00 |
|
Trade receivables, current |
6,89,390.00 |
|
Cash and cash equivalents |
5,07,445.00 |
|
Bank balance other than cash and cash equivalents |
2,95,572.00 |
|
Loans, current |
8,800.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
1,53,531.00 |
|
Total current financial assets |
17,90,937.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
|
| 1 |
Other current assets |
3,05,561.00 |
|
Total of other current assets |
3,05,561.00 |
|
Total current assets |
21,75,374.00 |
| 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 |
1,96,92,052.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
46,079.00 |
|
Other equity |
1,01,77,915.00 |
|
Total equity attributable to owners of parent |
1,02,23,994.00 |
|
Non controlling interest |
3,08,171.00 |
|
Total equity |
1,05,32,165.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
43,46,621.00 |
|
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 |
Lease Liabilities |
7,75,792.00 |
| 2 |
Other non-current financial liabilities |
68,835.00 |
|
Total of other non-current financial liabilities |
8,44,627.00 |
|
Total non-current financial liabilities |
51,91,248.00 |
|
Provisions, non-current |
1,47,510.00 |
|
Deferred tax liabilities (net) |
7,67,177.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
2,67,761.00 |
|
Total of other non-current liabilities |
2,67,761.00 |
|
Total non-current liabilities |
63,73,696.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
14,25,030.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
41,553.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
3,08,114.00 |
|
Total Trade payable |
3,49,667.00 |
|
Other current financial liabilities |
|
| 1 |
Lease Liabilities |
52,379.00 |
| 2 |
Other current financial liabilities |
7,31,824.00 |
|
Total of other current financial liabilities |
7,84,203.00 |
|
Total current financial liabilities |
25,58,900.00 |
|
Other current liabilities |
1,75,662.00 |
| 1 |
Other current liabilities |
1,75,662.00 |
|
Total of other current liabilities |
1,75,662.00 |
|
Provisions, current |
14,368.00 |
|
Current tax liabilities (Net) |
37,261.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
27,86,191.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
91,59,887.00 |
|
Total equity and liabilites |
1,96,92,052.00 |
|
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 |
01-07-2026 |
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) |
| 1 |
Port and SEZ Activities |
9,89,733.00 |
19,40,816.00 |
| 2 |
Others |
1,50,144.00 |
2,84,866.00 |
|
Total Segment Revenue |
11,39,877.00 |
22,25,682.00 |
|
Less: Inter segment revenue |
5,837.00 |
9,562.00 |
|
Revenue from operations |
11,34,040.00 |
22,16,120.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Port and SEZ Activities |
5,12,695.00 |
9,52,996.00 |
| 2 |
Others |
10,625.00 |
24,481.00 |
|
Total Profit before tax |
5,23,320.00 |
9,77,477.00 |
|
i. Finance cost |
65,688.00 |
1,78,095.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
11,056.00 |
(77,925.00) |
|
Profit before tax |
4,46,576.00 |
8,77,307.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Port and SEZ Activities |
1,49,61,391.00 |
1,49,61,391.00 |
| 2 |
Others |
24,76,307.00 |
24,76,307.00 |
|
Total Segment Asset |
1,74,37,698.00 |
1,74,37,698.00 |
|
Un-allocable Assets |
22,54,354.00 |
22,54,354.00 |
|
Net Segment Asset |
1,96,92,052.00 |
1,96,92,052.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Port and SEZ Activities |
20,67,347.00 |
20,67,347.00 |
| 2 |
Others |
4,04,891.00 |
4,04,891.00 |
|
Total Segment Liabilities |
24,72,238.00 |
24,72,238.00 |
|
Un-allocable Liabilities |
66,87,649.00 |
66,87,649.00 |
|
Net Segment Liabilities |
91,59,887.00 |
91,59,887.00 |
|
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 |
01-07-2026 |
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 |
Re-measurement (loss)/Gain on defined benefit plans |
545.00 |
(631.00) |
| 2 |
Net Gain on FVTOCI Equity Securities |
0.00 |
0.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
545.00 |
(631.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
123.00 |
9.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translation of foreign operations |
57,591.00 |
75,811.00 |
| 2 |
Effective portion of loss on designated portion of cash flow hedge |
(19,136.00) |
(14,806.00) |
| 3 |
Share in other comprehensive income of joint ventures and associates (net of tax) |
1,519.00 |
932.00 |
|
Total Amount of items that will be reclassified to profit and loss |
39,974.00 |
61,937.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(4,816.00) |
(3,726.00) |
| 5 |
Total Other comprehensive income |
45,212.00 |
65,023.00 |
Cash flow statement, indirect
Amount in (Lakhs)
| 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 |
8,92,132.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
2,23,961.00 |
|
Adjustments for decrease (increase) in inventories |
(6,485.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(48,835.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(45,299.00) |
|
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 |
31,590.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
53,281.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
30,653.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
3,42,423.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
100.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
27,239.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
52,063.00 |
|
Adjustments for interest income |
45,866.00 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
7.00 |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
24,865.00 |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
9,926.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
5,45,497.00 |
|
Net cash flows from (used in)
operations |
14,37,629.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
1,04,975.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
13,32,654.00 |
|
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 |
79,319.00 |
|
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 |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
(1,475.00) |
|
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 |
79.00 |
|
Purchase of property, plant and equipment |
10,52,149.00 |
|
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 |
16,641.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
744.00 |
|
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 |
55,056.00 |
|
Interest received |
56,077.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(37,123.00) |
|
Net cash flows from (used in)
investing activities |
(10,71,801.00) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
519.00 |
|
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 |
3,52,117.00 |
|
Repayments of borrowings |
1,63,960.00 |
|
Payments of lease liabilities |
0.00 |
|
Dividends paid |
39,845.00 |
|
Interest paid |
1,75,344.00 |
|
Income taxes paid (refund) |
2,43,050.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(2,69,563.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(8,710.00) |
|
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 |
(8,710.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
5,16,155.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
5,07,445.00 |