Integrated Filing — IndAS

General information about company
Scrip Code	523694
NSE Symbol	APCOTEXIND
MSEI Symbol	NOTLISTED
ISIN	INE116A01032
Name of company	APCOTEX INDUSTRIES 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	07-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	30-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	Single segment
Description of single segment	Manufacture of Synthetic Emulsion Polymers
Start date and time of board meeting	07-May-2025   11:30:00
End date and time of board meeting	07-May-2025   14:50:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	No
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-01-28
Indicate Company website link for updated RPT policy of the Company	https://apcotex.com/investor-corporate-policy
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
NA

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	Standalone	Standalone
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	3493962000	13923560000
	Other income	9291000	103825000
	Total income	3503253000	14027385000
2	Expenses
(a)	Cost of materials consumed	2412515000	10220996000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	22500000	80398000
(d)	Employee benefit expense	208180000	745048000
(e)	Finance costs	43840000	173238000
(f)	Depreciation, depletion and amortisation expense	105287000	415771000
(f)	Other Expenses
1	Other Expenses	466179000	1629476000
	Total other expenses	466179000	1629476000
	Total expenses	3258501000	13264927000
3	Total profit before exceptional items and tax	244752000	762458000
4	Exceptional items	0	0
5	Total profit before tax	244752000	762458000
6	Tax expense
7	Current tax	79215000	211359000
8	Deferred tax	-2013000	10453000
9	Total tax expenses	77202000	221812000
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	167550000	540646000
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	0	0
16	Total profit (loss) for period	167550000	540646000
17	Other comprehensive income net of taxes	-32143000	58968000
18	Total Comprehensive Income for the period	135407000	599614000
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	103690000	103690000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.23	10.43
	Diluted earnings (loss) per share from continuing operations	3.23	10.43
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	3.23	10.43
	Diluted earnings (loss) per share from continuing and discontinued operations	3.23	10.43
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	3842193000
	Capital work-in-progress	119427000
	Investment property	14468000
	Goodwill	0
	Other intangible assets	3820000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	833980000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	56000
	Total non-current financial assets	834036000
	Deferred tax assets (net)	0
	Other non-current assets	90831000
	Total non-current assets	4904775000
2	Current assets
	Inventories	1377754000
	Current financial asset
	Current investments	225984000
	Trade receivables, current	2540352000
	Cash and cash equivalents	265419000
	Bank balance other than cash and cash equivalents	124977000
	Loans, current	5044000
	Other current financial assets	177017000
	Total current financial assets	3338793000
	Current tax assets (net)	28137000
	Other current assets	338726000
	Total current assets	5083410000
3	Non-current assets classified as held for sale	344000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	9988529000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	103690000
	Other equity	5428147000
	Total equity attributable to owners of parent	5531837000
	Non controlling interest
	Total equity	5531837000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	623582000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	82768000
	Total non-current financial liabilities	706350000
	Provisions, non-current	36508000
	Deferred tax liabilities (net)	205722000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	948580000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1224309000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	147709000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1728735000
	Total Trade payable	1876444000
	Other current financial liabilities	244317000
	Total current financial liabilities	3345070000
	Other current liabilities	138707000
	Provisions, current	24335000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	3508112000
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	4456692000
	Total equity and liabilites	9988529000
	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		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
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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Item that will not be reclassified to Statement of Profit and Loss	-44923000	55201000
	Total Amount of items that will not be reclassified to profit and loss	-44923000	55201000
2	Income tax relating to items that will not be reclassified to profit or loss	-12780000	-3767000
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
5	Total Other comprehensive income	-32143000	58968000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			762458000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			173238000
	Adjustments for decrease (increase) in inventories			-127479000
	Adjustments for decrease (increase) in trade receivables, current			-577627000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			-2725000
	Adjustments for other financial assets, non-current			-1761000
	Adjustments for other financial assets, current			-2426000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			417692000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			-15941000
	Adjustments for depreciation and amortisation expense			415771000
	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			12772000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	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)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			291514000
	Net cash flows from (used in) operations			1053972000
	Dividends received			-2468000
	Interest paid			0
	Interest received			-6529000
	Income taxes paid (refund)			192743000
	Other inflows (outflows) of cash			-5029000
	Net cash flows from (used in) operating activities			847203000
	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			0
	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			86287000
	Purchase of property, plant and equipment			499520000
	Proceeds from sales of investment property			413419000
	Purchase of investment property			300086000
	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			0
	Cash receipts from repayment of advances and loans made to other parties			0
	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			2468000
	Interest received			5920000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			4026000
	Net cash flows from (used in) investing activities	-287486000
	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			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			332263000
	Repayments of borrowings			312500000
	Payments of lease liabilities			10309000
	Dividends paid			281500000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-172820000
	Net cash flows from (used in) financing activities			-444866000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			114851000
	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			114851000
	Cash and cash equivalents cash flow statement at beginning of period			376552000
	Cash and cash equivalents cash flow statement at end of period			491403000