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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	01-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	26-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth 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	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	01-May-2025   10:30:00
End date and time of board meeting	01-May-2025   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	Declaration of unmodified opinion

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	84884400000	310786000000
	Other income	2811900000	13044800000
	Total income	87696300000	323830800000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	5301600000	20086600000
(e)	Finance costs	7149200000	28126700000
(f)	Depreciation, depletion and amortisation expense	11847300000	43789300000
(f)	Other Expenses
1	Operating Expenses	23078600000	80697500000
2	Other Expenses	6444600000	19755500000
	Total other expenses	29523200000	100453000000
	Total expenses	53821300000	192455600000
3	Total profit before exceptional items and tax	33875000000	131375200000
4	Exceptional items	-244100000	-2494600000
5	Total profit before tax	33630900000	128880600000
6	Tax expense
7	Current tax	6013100000	22218700000
8	Deferred tax	-924800000	-2535100000
9	Total tax expenses	5088300000	19683600000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	28542600000	109197000000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	1688400000	1415600000
16	Total profit (loss) for period	30231000000	110612600000
17	Other comprehensive income net of taxes	-885700000	-3056400000
18	Total Comprehensive Income for the period	29345300000	107556200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	30142200000	110923100000
	Total profit or loss, attributable to non-controlling interests	88800000	88800000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	29347400000	107494500000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-2100000	61700000
21	Details of equity share capital
	Paid-up equity share capital	4320300000	4320300000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		620033600000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	13.95	51.35
	Diluted earnings (loss) per share from continuing operations	13.95	51.35
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	13.95	51.35
	Diluted earnings (loss) per share from continuing and discontinued operations	13.95	51.35
24	Debt equity ratio	0.0073	0.0073
25	Debt service coverage ratio	0.0683	0.0319
26	Interest service coverage ratio	0.0732	0.0687
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	685719700000
	Capital work-in-progress	115921900000
	Investment property	14591600000
	Goodwill	70935900000
	Other intangible assets	124916000000
	Intangible assets under development	1139100000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	30826400000
	Non-current financial assets
	Non-current investments	8249300000
	Trade receivables, non-current	0
	Loans, non-current	7281500000
	Other non-current financial assets	49571800000
	Total non-current financial assets	65102600000
	Deferred tax assets (net)	18895800000
	Other non-current assets	35832100000
	Total non-current assets	1163881100000
2	Current assets
	Inventories	5218000000
	Current financial asset
	Current investments	7518800000
	Trade receivables, current	44323600000
	Cash and cash equivalents	34063200000
	Bank balance other than cash and cash equivalents	31996500000
	Loans, current	1731700000
	Other current financial assets	44718000000
	Total current financial assets	164351800000
	Current tax assets (net)	0
	Other current assets	18003900000
	Total current assets	187573700000
3	Non-current assets classified as held for sale	1867500000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1353322300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	4320300000
	Other equity	620033600000
	Total equity attributable to owners of parent	624353900000
	Non controlling interest	25379500000
	Total equity	649733400000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	358306800000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	55970600000
	Total non-current financial liabilities	414277400000
	Provisions, non-current	11493600000
	Deferred tax liabilities (net)	46532600000
	Deferred government grants, Non-current	0
	Other non-current liabilities	21425400000
	Total non-current liabilities	493729000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	99793500000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1667300000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	25537700000
	Total Trade payable	27205000000
	Other current financial liabilities	56143000000
	Total current financial liabilities	183141500000
	Other current liabilities	22426800000
	Provisions, current	2367700000
	Current tax liabilities (Net)	1448400000
	Deferred government grants, Current	0
	Total current liabilities	209384400000
3	Liabilities directly associated with assets in disposal group classified as held for sale	475500000
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	703588900000
	Total equity and liabilites	1353322300000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Unaudited	Audited
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	72775700000	280512100000
2	Others	12650200000	34921300000
3	Assets/Liabilities held for sale	0	0
	Total Segment Revenue	85425900000	315433400000
	Less: Inter segment revenue	541500000	541500000
	Revenue from operations	84884400000	310786000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Port and SEZ Activities	38363600000	141862100000
2	Others	1292900000	3516000000
3	Assets/Liabilities held for sale	0	0
	Total Profit before tax	39656500000	145378100000
	i. Finance cost	4611300000	4611300000
	ii. Other Unallocable Expenditure net off Unallocable income	-274100000	-274100000
	Profit before tax	35319300000	130296200000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Port and SEZ Activities	971157900000	971157900000
2	Others	204980600000	204980600000
3	Assets/Liabilities held for sale	1867500000	1867500000
	Total Segment Asset	1178006000000	1178006000000
	Un-allocable Assets	175316300000	175316300000
	Net Segment Asset	1353322300000	1353322300000
4	Segment Liabilities
	Segment Liabilities
1	Port and SEZ Activities	171493700000	171493700000
2	Others	17971900000	17971900000
3	Assets/Liabilities held for sale	475500000	475500000
	Total Segment Liabilities	189941100000	189941100000
	Un-allocable Liabilities	513647800000	513647800000
	Net Segment Liabilities	703588900000	703588900000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	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	Re-measurement Gain/(loss) on defined benefit plans	77500000	80600000
2	Net Gain/(loss) on FVTOCI Equity Securities	-987800000	-987800000
	Total Amount of items that will not be reclassified to profit and loss	-910300000	-907200000
2	Income tax relating to items that will not be reclassified to profit or loss	-114400000	-149700000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of foreign operations	-214100000	762800000
2	Effective portion of loss on designated portion of cash flow hedge	339600000	-3917600000
3	Share in other comprehensive income/(loss) of joint ventures and associates (net of tax)	-129900000	-130200000
	Total Amount of items that will be reclassified to profit and loss	-4400000	-3285000000
4	Income tax relating to items that will be reclassified to profit or loss	85400000	-986100000
5	Total Other comprehensive income	-885700000	-3056400000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Unaudited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			128880600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			25318200000
	Adjustments for decrease (increase) in inventories			-373500000
	Adjustments for decrease (increase) in trade receivables, current			-4509900000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-7599700000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-941900000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			878900000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			4551500000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			43789300000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			2472700000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			1817300000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			2518700000
	Adjustments for interest income			6879800000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			26700000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-495300000
	Other adjustments to reconcile profit (loss)			1415600000
	Other adjustments for non-cash items			1081200000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			58032600000
	Net cash flows from (used in) operations			186913200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			14650400000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			172262800000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			2482800000
	Cash flows used in obtaining control of subsidiaries or other businesses			40925500000
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			507200000
	Purchase of property, plant and equipment			80489200000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			2554300000
	Cash receipts from repayment of advances and loans made to other parties			3274900000
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			2557600000
	Interest received			6105300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			24239500000
	Net cash flows from (used in) investing activities	-84801700000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			3865100000
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			39133400000
	Repayments of borrowings			67739400000
	Payments of lease liabilities			0
	Dividends paid			2817000000
	Interest paid			13362800000
	Income taxes paid (refund)			28234500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-69155200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			18305900000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			18305900000
	Cash and cash equivalents cash flow statement at beginning of period			15757300000
	Cash and cash equivalents cash flow statement at end of period			34063200000