Integrated Filing — IndAS

General information about company
Scrip Code	502330
NSE Symbol	ANDHRAPAP
MSEI Symbol	NOTLISTED
ISIN	INE435A01051
Name of company	Andhra Paper 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	08-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	29-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 and sale of pulp, paper and paperboard
Start date and time of board meeting	08-May-2025   15:45:00
End date and time of board meeting	08-May-2025   17:28:00
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.	NA
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?	No
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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
Not Applicable, since there were no defaults on loans and debt securities made by the company.

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	4073720000	15412410000
	Other income	176823000	887301000
	Total income	4250543000	16299711000
2	Expenses
(a)	Cost of materials consumed	2690783000	9746512000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-60811000	-476536000
(d)	Employee benefit expense	438338000	1691221000
(e)	Finance costs	72556000	178947000
(f)	Depreciation, depletion and amortisation expense	245258000	883204000
(f)	Other Expenses
1	Power, fuel and water	338338000	1301047000
2	Other expenses	464395000	1804568000
	Total other expenses	802733000	3105615000
	Total expenses	4188857000	15128963000
3	Total profit before exceptional items and tax	61686000	1170748000
4	Exceptional items	0	0
5	Total profit before tax	61686000	1170748000
6	Tax expense
7	Current tax	45072000	245741000
8	Deferred tax	-61927000	35900000
9	Total tax expenses	-16855000	281641000
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	78541000	889107000
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	78541000	889107000
17	Other comprehensive income net of taxes	-38669000	-15079000
18	Total Comprehensive Income for the period	39872000	874028000
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	397700000	397700000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		19010636000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.39	4.47
	Diluted earnings (loss) per share from continuing operations	0	0
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	0.39	4.47
	Diluted earnings (loss) per share from continuing and discontinued operations	0	0
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	10226878000
	Capital work-in-progress	298191000
	Investment property	1646052000
	Goodwill	0
	Other intangible assets	10583000
	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	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	49169000
	Total non-current financial assets	49169000
	Deferred tax assets (net)	0
	Other non-current assets	718095000
	Total non-current assets	12948968000
2	Current assets
	Inventories	3221360000
	Current financial asset
	Current investments	7445486000
	Trade receivables, current	1086251000
	Cash and cash equivalents	37701000
	Bank balance other than cash and cash equivalents	39375000
	Loans, current	13506000
	Other current financial assets	27807000
	Total current financial assets	8650126000
	Current tax assets (net)	0
	Other current assets	1225805000
	Total current assets	13097291000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	26046259000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	397700000
	Other equity	19010636000
	Total equity attributable to owners of parent	19408336000
	Non controlling interest
	Total equity	19408336000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1394930000
	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	0
	Total non-current financial liabilities	1394930000
	Provisions, non-current	0
	Deferred tax liabilities (net)	839890000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	2234820000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1430356000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	212486000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1681608000
	Total Trade payable	1894094000
	Other current financial liabilities	459034000
	Total current financial liabilities	3783484000
	Other current liabilities	211947000
	Provisions, current	393616000
	Current tax liabilities (Net)	14056000
	Deferred government grants, Current	0
	Total current liabilities	4403103000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	6637923000
	Total equity and liabilites	26046259000
	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	Remeasurement gain/(loss) on the defined benefit plans	147000	147000
2	Equity instruments through other comprehensive income	-45250000	-44225000
	Total Amount of items that will not be reclassified to profit and loss	-45103000	-44078000
2	Income tax relating to items that will not be reclassified to profit or loss	-6434000	-28999000
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	-38669000	-15079000

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			1170748000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			178947000
	Adjustments for decrease (increase) in inventories			-851521000
	Adjustments for decrease (increase) in trade receivables, current			-476983000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-251425000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-493000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-291203000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-26989000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			883204000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-856000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-25105000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			6181000
	Adjustments for dividend income			33956000
	Adjustments for interest income			219798000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-77889000
	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)			-396449000
	Other adjustments for non-cash items			-94302000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1678637000
	Net cash flows from (used in) operations			-507889000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			46057000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-553946000
	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			569000
	Purchase of property, plant and equipment			2650199000
	Proceeds from sales of investment property			16244052000
	Purchase of investment property			14665684000
	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			33956000
	Interest received			311565000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			114117000
	Net cash flows from (used in) investing activities	-611624000
	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			3450711000
	Repayments of borrowings			1774479000
	Payments of lease liabilities			16692000
	Dividends paid			397700000
	Interest paid			169418000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			1092422000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-73148000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			311000
	Net increase (decrease) in cash and cash equivalents			-72837000
	Cash and cash equivalents cash flow statement at beginning of period			110538000
	Cash and cash equivalents cash flow statement at end of period			37701000