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	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	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

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	3147783000	11816354000
	Other income	33596000	52651000
	Total income	3181379000	11869005000
2	Expenses
(a)	Cost of materials consumed	1911914000	8202344000
(b)	Purchases of stock-in-trade	97325000	213178000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	262600000	-139973000
(d)	Employee benefit expense	221706000	928350000
(e)	Finance costs	19265000	109752000
(f)	Depreciation, depletion and amortisation expense	122490000	445334000
(f)	Other Expenses
1	Other expenses	413884000	1655755000
	Total other expenses	413884000	1655755000
	Total expenses	3049184000	11414740000
3	Total profit before exceptional items and tax	132195000	454265000
4	Exceptional items	0	0
5	Total profit before tax	132195000	454265000
6	Tax expense
7	Current tax	34449000	123065000
8	Deferred tax	-960000	-9666000
9	Total tax expenses	33489000	113399000
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	98706000	340866000
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	98706000	340866000
17	Other comprehensive income net of taxes	-709000	88992000
18	Total Comprehensive Income for the period	97997000	429858000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	97766300	326482400
	Total profit or loss, attributable to non-controlling interests	940100	940100
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	97328900	415944300
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	668000	13913500
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		7487064000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.24	7.74
	Diluted earnings (loss) per share from continuing operations	2.24	7.74
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	2.24	7.74
	Diluted earnings (loss) per share from continuing and discontinued operations	2.24	7.74
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The above statement of Consolidated 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 n 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. n n3. The above Consolidated 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. n n4. The consolidated financial results includes results of it's subsidiary companies viz. Kisan Moulding Limited including KML Tradelinks Private limited a subsidairy of Kisan Moulding Limited. n n5. The Company has acquired 4.02 percent additional stake in Kisan Mouldings Limited KML for a total sum of Rs. 22.37 Crore, consequent upon which holding changed from 53.57 percent to 57.59 percent of KML. n n6. 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. n n7. 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 excrcisable 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 paid-up 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. n n8. The Board of Directors has recommended a dividend of 0.70 Per 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. n n9. Previous year,period figures have been regrouped, recast, wherever necessary, to make them comparable. n n10. Results of the company will be available on the website of the company.

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	5150285000
	Capital work-in-progress	372672000
	Investment property	0
	Goodwill	309967000
	Other intangible assets	90120000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	648578000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	54340000
	Total non-current financial assets	702918000
	Deferred tax assets (net)	381861000
	Other non-current assets	379359000
	Total non-current assets	7387182000
2	Current assets
	Inventories	2129780000
	Current financial asset
	Current investments	0
	Trade receivables, current	949825000
	Cash and cash equivalents	1311164000
	Bank balance other than cash and cash equivalents	66364000
	Loans, current	38183000
	Other current financial assets	76438000
	Total current financial assets	2441974000
	Current tax assets (net)	0
	Other current assets	321265000
	Total current assets	4893019000
3	Non-current assets classified as held for sale	12723000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	12292924000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	440482000
	Other equity	7487064000
	Total equity attributable to owners of parent	7927546000
	Non controlling interest	872772000
	Total equity	8800318000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	412771000
	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	932000
	Total non-current financial liabilities	413703000
	Provisions, non-current	71284000
	Deferred tax liabilities (net)	123940000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	608927000
	Current liabilities
	Current financial liabilities
	Borrowings, current	504933000
	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	1676507000
	Total Trade payable	1744417000
	Other current financial liabilities	309988000
	Total current financial liabilities	2559338000
	Other current liabilities	187245000
	Provisions, current	121147000
	Current tax liabilities (Net)	15949000
	Deferred government grants, Current	0
	Total current liabilities	2883679000
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	3492606000
	Total equity and liabilites	12292924000
	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
	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	709000	-88992000
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	-709000	88992000

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			454265000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			109752000
	Adjustments for decrease (increase) in inventories			-142652000
	Adjustments for decrease (increase) in trade receivables, current			-179390000
	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			-209730000
	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			445334000
	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			-17383000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-1108000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-47388000
	Net cash flows from (used in) operations			406877000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			120222000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			286655000
	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			93664000
	Purchase of property, plant and equipment			1392328000
	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			20100000
	Net cash flows from (used in) investing activities	-1505456000
	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			259017000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			41353000
	Interest paid			104406000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			568000
	Net cash flows from (used in) financing activities			2050514000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			831713000
	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			831713000
	Cash and cash equivalents cash flow statement at beginning of period			545815000
	Cash and cash equivalents cash flow statement at end of period			1377528000