Integrated Filing — IndAS

General information about company
Scrip Code	512599
NSE Symbol	ADANIENT
MSEI Symbol	NOTLISTED
ISIN	INE423A01024
Name of company	Adani Enterprises 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	27-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	Audited
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   12:30:00
End date and time of board meeting	01-May-2025   14:30:00
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	Statement on impact of audit qualification

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	Audited	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	269658600000	978947500000
	Other income	6357800000	24703300000
	Total income	276016400000	1003650800000
2	Expenses
(a)	Cost of materials consumed	35899800000	97105500000
(b)	Purchases of stock-in-trade	109783300000	398141800000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	3257400000	18445400000
(d)	Employee benefit expense	7567500000	31189000000
(e)	Finance costs	17963800000	59780200000
(f)	Depreciation, depletion and amortisation expense	12364100000	42113300000
(f)	Other Expenses
1	Operating and Other Expenses	75303500000	287935900000
2	Foreign Exchange loss / (gain)	747000000	3609600000
	Total other expenses	76050500000	291545500000
	Total expenses	262886400000	938320700000
3	Total profit before exceptional items and tax	13130000000	65330100000
4	Exceptional items	13130000000	39457300000
5	Total profit before tax	26260000000	104787400000
6	Tax expense
7	Current tax	13596200000	27761600000
8	Deferred tax	-755100000	1923600000
9	Total tax expenses	12841100000	29685200000
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	13418900000	75102200000
12	Profit (loss) from discontinued operations before tax	0	-173200000
13	Tax expense of discontinued operations	0	-43600000
14	Net profit (loss) from discontinued operation after tax	0	-129600000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	402800000	5077300000
16	Total profit (loss) for period	13821700000	80049900000
17	Other comprehensive income net of taxes	-1110600000	6332800000
18	Total Comprehensive Income for the period	12711100000	86382700000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	38449100000	70990000000
	Total profit or loss, attributable to non-controlling interests	1699900000	1699900000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	37345900000	77081500000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	1692500000	9301200000
21	Details of equity share capital
	Paid-up equity share capital	1154200000	1154200000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		501985500000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	32.98	60.67
	Diluted earnings (loss) per share from continuing operations	32.98	60.67
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	-0.12
	Diluted earnings (loss) per share from discontinued operations	0	-0.12
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	32.98	60.55
	Diluted earnings (loss) per share from continuing and discontinued operations	32.98	60.55
24	Debt equity ratio	0.0135	0.0135
25	Debt service coverage ratio	0.0158	0.0261
26	Interest service coverage ratio	0.0327	0.0341
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	671552200000
	Capital work-in-progress	318566000000
	Investment property	2226000000
	Goodwill	10860500000
	Other intangible assets	87962700000
	Intangible assets under development	196592100000
	Biological assets other than bearer plants
	Investments accounted for using equity method	73970700000
	Non-current financial assets
	Non-current investments	2339500000
	Trade receivables, non-current
	Loans, non-current	39034000000
	Other non-current financial assets	88191700000
	Total non-current financial assets	129565200000
	Deferred tax assets (net)	2926600000
	Other non-current assets	79688700000
	Total non-current assets	1573910700000
2	Current assets
	Inventories	102873900000
	Current financial asset
	Current investments	22555900000
	Trade receivables, current	96164700000
	Cash and cash equivalents	31057800000
	Bank balance other than cash and cash equivalents	38566800000
	Loans, current	14160100000
	Other current financial assets	36023800000
	Total current financial assets	238529100000
	Current tax assets (net)	0
	Other current assets	65855900000
	Total current assets	407258900000
3	Non-current assets classified as held for sale	185800000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1981355400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1154200000
	Other equity	501985500000
	Total equity attributable to owners of parent	503139700000
	Non controlling interest	61564800000
	Total equity	564704500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	646012600000
	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	193705500000
	Total non-current financial liabilities	839718100000
	Provisions, non-current	4885800000
	Deferred tax liabilities (net)	33623500000
	Deferred government grants, Non-current	0
	Other non-current liabilities	64592000000
	Total non-current liabilities	942819400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	116351500000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2706400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	205970400000
	Total Trade payable	208676800000
	Other current financial liabilities	101290600000
	Total current financial liabilities	426318900000
	Other current liabilities	43361100000
	Provisions, current	2201600000
	Current tax liabilities (Net)	1949900000
	Deferred government grants, Current	0
	Total current liabilities	473831500000
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	1416650900000
	Total equity and liabilites	1981355400000
	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		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Integrated Resources Management	101699600000	392635800000
2	Mining Services	12336700000	37362100000
3	New Energy Ecosystem	36482500000	139653900000
4	Airport	27066500000	100157100000
5	Road	27842300000	96941300000
6	Others	58121300000	297216500000
7	Commercial Mining	14746600000	65760000000
8	Unallocable Income	0	0
	Total Segment Revenue	278295500000	1129726700000
	Less: Inter segment revenue
	Revenue from operations	278295500000	1129726700000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Integrated Resources Management	8330500000	30614300000
2	Mining Services	5103800000	14530200000
3	New Energy Ecosystem	9938100000	40820700000
4	Airport	2843700000	14346200000
5	Road	1445900000	12655600000
6	Others	39368900000	34249100000
7	Commercial Mining	-2837600000	-7319600000
8	Unallocable Income	6357800000	24704000000
	Total Profit before tax	70551100000	164600500000
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	70551100000	164600500000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Integrated Resources Management	64664500000	64664500000
2	Mining Services	91798700000	91798700000
3	New Energy Ecosystem	128404300000	128404300000
4	Airport	522372500000	522372500000
5	Road	254762700000	254762700000
6	Others	340357500000	340357500000
7	Commercial Mining	338905000000	338905000000
8	Unallocable Income	0	0
	Total Segment Asset	1741265200000	1741265200000
	Un-allocable Assets	240090200000	240090200000
	Net Segment Asset	1981355400000	1981355400000
4	Segment Liabilities
	Segment Liabilities
1	Integrated Resources Management	129552900000	129552900000
2	Mining Services	14778400000	14778400000
3	New Energy Ecosystem	40530000000	40530000000
4	Airport	124338300000	124338300000
5	Road	34464600000	34464600000
6	Others	82881700000	82881700000
7	Commercial Mining	154859800000	154859800000
8	Unallocable Income	0	0
	Total Segment Liabilities	581405700000	581405700000
	Un-allocable Liabilities	835245200000	835245200000
	Net Segment Liabilities	1416650900000	1416650900000
	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	Audited	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	Amount of items that will not be reclassified to profit and loss	-27800000	-61400000
	Total Amount of items that will not be reclassified to profit and loss	-27800000	-61400000
2	Income tax relating to items that will not be reclassified to profit or loss	-8000000	-16100000
3	Amount of items that will be reclassified to profit and loss
1	Amount of items that will be reclassified to profit and loss	-1063400000	6729000000
	Total Amount of items that will be reclassified to profit and loss	-1063400000	6729000000
4	Income tax relating to items that will be reclassified to profit or loss	27400000	350900000
5	Total Other comprehensive income	-1110600000	6332800000

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			Audited
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			104787400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			59780200000
	Adjustments for decrease (increase) in inventories			-7673300000
	Adjustments for decrease (increase) in trade receivables, current			-14537300000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-17166800000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-29554700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-19442200000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			42113300000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			4047900000
	Adjustments for dividend income			400000
	Adjustments for interest income			13670400000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-43091400000
	Other adjustments for non-cash items			659100000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-38536000000
	Net cash flows from (used in) operations			66251400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			20947200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			45304200000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			1420600000
	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			546000000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			11394900000
	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			3637400000
	Purchase of property, plant and equipment			291711400000
	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			35437100000
	Cash receipts from repayment of advances and loans made to other parties			18410400000
	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			400000
	Interest received			11840800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			44034900000
	Net cash flows from (used in) investing activities	-262586100000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			41683600000
	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			348193200000
	Repayments of borrowings			99104300000
	Payments of lease liabilities			14353400000
	Dividends paid			1482000000
	Interest paid			55990100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			526400000
	Net cash flows from (used in) financing activities			219473400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2191500000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			5492800000
	Net increase (decrease) in cash and cash equivalents			7684300000
	Cash and cash equivalents cash flow statement at beginning of period			23065500000
	Cash and cash equivalents cash flow statement at end of period			30749800000

Audit qualification
Sr.	Details of Audit Qualification	Type of Audit Qualification	Frequency of qualification	For Audit Qualification(s) where the impact is quantified by the auditor	For Audit Qualification(s) where the impact is not quantified by the auditor
				Management's Views	(i) Management's estimation on the impact of audit qualification	(ii) If management is unable to estimate the impact, reasons for the same	Auditors' Comments on (i) or (ii) above
1	Textual Information(1)	Qualified opinion	Repetitive	Textual Information(2)	Textual Information(3)	Textual Information(4)	Textual Information(5)

Text Block
Textual Information(1)	As detailed in Note 13(a) and 13(c) of this Statement, in case of one of the subsidiaries, namely Mumbai International Airport Limited ('MIAL'), the legal proceedings involving investigations initiated by the Ministry of Corporate Affairs ('MCA') and chargesheet filed by the Central Bureau of Investigation are currently on-going in respect of matters involving potential conflict of interest and alleged misuse of funds of MIAL aggregating to Rs. 845.76 crores related to works contracts that are currently included in Property, Plant and Equipment at a net booK value of Rs. 485.45 crores. The auditors of MIAL have given a qualified opinion in the absence of sufficient appropriate audit evidence in respect of the above, as they are unable to comment on the adjustments and the consequential impact, if any.
Textual Information(2)	Not Applicable
Textual Information(3)	Not Applicable
Textual Information(4)	Not assessable at this point of time
Textual Information(5)	The legal proceedings involving investigations initiated by the Ministry of Corporate Affairs ('MCA') and chargesheet filed by the Central Bureau of Investigation are currently on-going in respect of matters involving potential conflict of interest and alleged misuse of funds of MIAL aggregating to Rs. 845.76 crores related to works contracts that are currently included in Property, Plant and Equipment at a net book value of Rs. 485.45 crores. The auditors of MIAL have given a qualified opinion in the absence of sufficient appropriate audit evidence in respect of the above, as they are unable to comment on the adjustments and the consequential impact, if any.