Integrated Filing — IndAS

General information about company
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-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	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	Single segment
Description of single segment	Manufacturing of ERW steel tube and pipes
Start date and time of board meeting	07-May-2025   12:50:00
End date and time of board meeting	07-May-2025   14:55:00
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	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	55086000000	206895400000
	Other income	349200000	960600000
	Total income	55435200000	207856000000
2	Expenses
(a)	Cost of materials consumed	43010500000	165670200000
(b)	Purchases of stock-in-trade	5113900000	12256900000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-1160900000	775100000
(d)	Employee benefit expense	753600000	3325000000
(e)	Finance costs	322800000	1332800000
(f)	Depreciation, depletion and amortisation expense	576000000	2013200000
(f)	Other Expenses
1	Other Expenses	3232000000	12878400000
	Total other expenses	3232000000	12878400000
	Total expenses	51847900000	198251600000
3	Total profit before exceptional items and tax	3587300000	9604400000
4	Exceptional items	0	0
5	Total profit before tax	3587300000	9604400000
6	Tax expense
7	Current tax	518300000	1747100000
8	Deferred tax	137900000	286700000
9	Total tax expenses	656200000	2033800000
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	2931100000	7570600000
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	2931100000	7570600000
17	Other comprehensive income net of taxes	-241900000	-147000000
18	Total Comprehensive Income for the period	2689200000	7423600000
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	555100000	555100000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		41532100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	10.56	27.28
	Diluted earnings (loss) per share from continuing operations	10.56	27.28
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	10.56	27.28
	Diluted earnings (loss) per share from continuing and discontinued operations	10.56	27.28
24	Debt equity ratio	0.15	0.15
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		EPS is not annualised for the quarter ended March 31, 2025, quarter ended December 31, 2024 and quarter ended March 31, 2024.

Remarks
Debt equity ratio
Debt service coverage ratio	Debt Service Coverage Ratio for the Quarter ended March 31, 2025 is 588% nDebt Service Coverage Ratio for the Financial Year ended March 31, 2025 is 367%
Interest service coverage ratio	Interest Service Coverage Ratio for the Quarter ended March 31, 2025 is 1211% nInterest Service Coverage Ratio for the Financial Year ended March 31, 2025 is 821%

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	33701300000
	Capital work-in-progress	3355200000
	Investment property
	Goodwill	1375000000
	Other intangible assets	23700000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	1261700000
	Trade receivables, non-current
	Loans, non-current	4700000
	Other non-current financial assets	2651000000
	Total non-current financial assets	3917400000
	Deferred tax assets (net)	141300000
	Other non-current assets	1618400000
	Total non-current assets	44132300000
2	Current assets
	Inventories	16231600000
	Current financial asset
	Current investments	0
	Trade receivables, current	2672700000
	Cash and cash equivalents	3688000000
	Bank balance other than cash and cash equivalents	2061100000
	Loans, current	43700000
	Other current financial assets	3719200000
	Total current financial assets	12184700000
	Current tax assets (net)
	Other current assets	3413800000
	Total current assets	31830100000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	75962400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	555100000
	Other equity	41532100000
	Total equity attributable to owners of parent	42087200000
	Non controlling interest
	Total equity	42087200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	4091600000
	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	191500000
	Total non-current financial liabilities	4283100000
	Provisions, non-current	303100000
	Deferred tax liabilities (net)	1529700000
	Deferred government grants, Non-current
	Other non-current liabilities	1457900000
	Total non-current liabilities	7573800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2056700000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	104900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	22207300000
	Total Trade payable	22312200000
	Other current financial liabilities	290000000
	Total current financial liabilities	24658900000
	Other current liabilities	1288900000
	Provisions, current	18000000
	Current tax liabilities (Net)	335600000
	Deferred government grants, Current
	Total current liabilities	26301400000
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	33875200000
	Total equity and liabilites	75962400000
	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)
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Equity instruments through other comprehensive income	-183300000	-108000000
2	Remeasurement of post employment benefit obligation	-1200000	3800000
	Total Amount of items that will not be reclassified to profit and loss	-184500000	-104200000
2	Income tax relating to items that will not be reclassified to profit or loss	-24500000	-14700000
3	Amount of items that will be reclassified to profit and loss
1	Foreign currency translation reserve	-81900000	-57500000
	Total Amount of items that will be reclassified to profit and loss	-81900000	-57500000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-241900000	-147000000

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			9604400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1332800000
	Adjustments for decrease (increase) in inventories			125200000
	Adjustments for decrease (increase) in trade receivables, current			-1329100000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-76900000
	Adjustments for decrease (increase) in other non-current assets			5000000
	Adjustments for other financial assets, non-current			-4500000
	Adjustments for other financial assets, current			-289400000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			2495500000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			583700000
	Adjustments for increase (decrease) in other non-current liabilities			168100000
	Adjustments for depreciation and amortisation expense			2013200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			52000000
	Adjustments for other financial liabilities, current			-200000
	Adjustments for other financial liabilities, non-current			-1500000
	Adjustments for unrealised foreign exchange losses gains			10600000
	Adjustments for dividend income			0
	Adjustments for interest income			534300000
	Adjustments for share-based payments			143600000
	Adjustments for fair value losses (gains)			17100000
	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)			-309000000
	Other adjustments for non-cash items			1600000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			4403500000
	Net cash flows from (used in) operations			14007900000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1875100000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			12132800000
	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			360000000
	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			0
	Purchase of property, plant and equipment			7225000000
	Proceeds from sales of investment property			712600000
	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			2467600000
	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			0
	Interest received			657700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-3747100000
	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			11524900000
	Repayments of borrowings			16660100000
	Payments of lease liabilities			15500000
	Dividends paid			1526300000
	Interest paid			1472300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-8149300000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			236400000
	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			236400000
	Cash and cash equivalents cash flow statement at beginning of period			3451600000
	Cash and cash equivalents cash flow statement at end of period			3688000000