Integrated Filing — IndAS

General information about company
Scrip Code	531761
NSE Symbol	APOLLOPIPE
MSEI Symbol	NOTLISTED
ISIN	INE126J01016
Name of company	APOLLO PIPES 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	10-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	03-May-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	PVC Products
Start date and time of board meeting	10-May-2025   13:00:00
End date and time of board meeting	10-May-2025   13:40:00
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?	Yes
Latest Date on which RPT policy is updated	2025-01-27
Indicate Company website link for updated RPT policy of the Company	www.apollopipes.com
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?	Yes
No. of times funds raised during the quarter	1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
None

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	2402235000	9256877000
	Other income	33032000	47921000
	Total income	2435267000	9304798000
2	Expenses
(a)	Cost of materials consumed	1574686000	6541939000
(b)	Purchases of stock-in-trade	17502000	94876000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	183784000	-29641000
(d)	Employee benefit expense	148330000	645849000
(e)	Finance costs	13211000	91770000
(f)	Depreciation, depletion and amortisation expense	108261000	386115000
(f)	Other Expenses
1	Other Expenses	261108000	1152299000
	Total other expenses	261108000	1152299000
	Total expenses	2306882000	8883207000
3	Total profit before exceptional items and tax	128385000	421591000
4	Exceptional items	0	0
5	Total profit before tax	128385000	421591000
6	Tax expense
7	Current tax	34449000	123066000
8	Deferred tax	-961000	-9666000
9	Total tax expenses	33488000	113400000
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	94897000	308191000
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	94897000	308191000
17	Other comprehensive income net of taxes	-27000	90100000
18	Total Comprehensive Income for the period	94870000	398291000
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	440482000	440482000
	Face value of equity share capital	10	10
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	2.15	7
	Diluted earnings (loss) per share from continuing operations	2.15	7
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	2.15	7
	Diluted earnings (loss) per share from continuing and discontinued operations	2.15	7
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The above standalone statement of Audited financial results The Statement of Apollo Pipes Limited the Company for the Quarter and Financial Year ended March 31, 2025 has been reviewed by the Audit Committee and approved by the Board of Directors The Board of the Company at their respective meetings held on May 10th, 2025. n2. The figures for the quarter ended March 31, 2025 and for the corresponding quarter ended March 31, 2024 are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the respective financial year. n3. The above standalone Financial Results are extracted from the audited consolidated financial statements, which are prepared in accordance with Indian Accounting Standard 34 IND AS, as prescribed under section 133 of the Companies Act, 2013 and in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015 SEBI Regulations. n4.The Company operates in one segment i.e. Manufacturing and Trading of Plastic Pipes.Fittings Allied Products . Hence, no separate segment disclosures as per Ind AS 108 Operating Segments have been presented as such information is available in the statement. n5.The Board of Directors in its meeting held on January 27, 2025 considered and approved the issue and allotment of upto 20,00,000 Twenty Lakh Fully Convertible Warrants Warrants of Face value of Rs. 10 each carrying a right exercisable by the Warrant holder to subscribe to one Equity Share per Warrant to persons belonging to NonPromoter Category on preferential basis Preferential Issue at an issue price of Rs. 550 Rupees Five Hundred and Fifty Only in accordance with provisions of Chapter V of SEBI Issue of Capital and Disclosure Requirements Regulations. 2018,as amended and applicable provisions of Companies Act, 2013 and rules made thereunder. aggregating upto Rs. 110,00,00,000 Rupees One Hundred Ten Crore Only to be convertible at the option of the warrant holder in one or more tranches within 18 months from the date of allotment into equivalent number of fully paidup equity shares of face value of Rs. 10 each for cash. Further, approval of sharcholders was received by way of special resolution passed through Postal Ballot on February 26, 2025 and the InPrinciple approval for listing of shares from NSE and BSE was received on April 09, 2025. n6.Company holds 27,200 shares of APL Infrastructure Pvt.Ltd.AIPL and 1,26,000 shares of Ampsolar Urja Private Limited AUPL as investments. The increase in value of Investments is due to an increase in NAV of AIPL and AUPL of FY24 INR 22708.96 per share and INR 55.99 per share respectively. During the Financial Year FY23, the share were shown at the NAV on INR 18489.34 per share and INR Rs.10 Per share respectively. The changes in value is accounted as Other Comprehensive Income OCI Net of tax. n7.The Board of Directors has recommended a dividend of Rs. 0.70Per Equity Share of face value of Rs 10 each for the year ended March 31 2025. The payment is subject to approval of shareholders in the upcoming Annual General Meeting. n8.Previous yearperiod figures have been regrouped recast, wherever necessary, to make them comparable. n9.Results of the company will be available on the website of the company. n

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	3683497000
	Capital work-in-progress	372672000
	Investment property	0
	Goodwill	0
	Other intangible assets	298806000
	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	2056292000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	42804000
	Total non-current financial assets	2099096000
	Deferred tax assets (net)	0
	Other non-current assets	369579000
	Total non-current assets	6823650000
2	Current assets
	Inventories	1581948000
	Current financial asset
	Current investments	0
	Trade receivables, current	471485000
	Cash and cash equivalents	1231584000
	Bank balance other than cash and cash equivalents	59175000
	Loans, current	36267000
	Other current financial assets	8642000
	Total current financial assets	1807153000
	Current tax assets (net)	0
	Other current assets	280614000
	Total current assets	3669715000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	10493365000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	440482000
	Other equity	7609666000
	Total equity attributable to owners of parent	8050148000
	Non controlling interest
	Total equity	8050148000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	397942000
	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	569000
	Total non-current financial liabilities	398511000
	Provisions, non-current	30312000
	Deferred tax liabilities (net)	123940000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	552763000
	Current liabilities
	Current financial liabilities
	Borrowings, current	206744000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	67910000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1193319000
	Total Trade payable	1261229000
	Other current financial liabilities	269839000
	Total current financial liabilities	1737812000
	Other current liabilities	127892000
	Provisions, current	8801000
	Current tax liabilities (Net)	15949000
	Deferred government grants, Current	0
	Total current liabilities	1890454000
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	2443217000
	Total equity and liabilites	10493365000
	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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	27000	-90100000
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	0	0
5	Total Other comprehensive income	-27000	90100000

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			421591000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			91770000
	Adjustments for decrease (increase) in inventories			21528000
	Adjustments for decrease (increase) in trade receivables, current			50177000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-67288000
	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			-81695000
	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			0
	Adjustments for depreciation and amortisation expense			386116000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			7204000
	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			0
	Adjustments for dividend income			0
	Adjustments for interest income			10179000
	Adjustments for share-based payments			18052000
	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			-16492000
	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)			399193000
	Net cash flows from (used in) operations			820784000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			120223000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			700561000
	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			90888000
	Purchase of property, plant and equipment			1277937000
	Proceeds from sales of investment property			0
	Purchase of investment property			235964000
	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			0
	Interest received			9072000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-1413941000
	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			1936688000
	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			0
	Repayments of borrowings			10209000
	Payments of lease liabilities			0
	Dividends paid			41353000
	Interest paid			86424000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			568000
	Net cash flows from (used in) financing activities			1799270000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1085890000
	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			1085890000
	Cash and cash equivalents cash flow statement at beginning of period			204869000
	Cash and cash equivalents cash flow statement at end of period			1290759000

Signatory Details
Name of signatory	Gourab Kumar Nayak
Designation of person	Company Secretary and Compliance Officer
Place	Noida
Date	10-Jan-2025