Integrated Filing — IndAS

General information about company
Scrip Code	542460
NSE Symbol	ANUP
MSEI Symbol	NOTLISTED
ISIN	INE294Z01018
Name of company	The Anup Engineering 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	13-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-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	Engineering goods
Start date and time of board meeting	13-May-2025   10:45:00
End date and time of board meeting	13-May-2025   11:30:00
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	2025-01-31
Indicate Company website link for updated RPT policy of the Company	https://www.anupengg.com/wp-content/uploads/2025/02/Policy-on-dealing-with-related-party-transactions.pdf
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	2048874000	7082650000
	Other income	9046000	51742000
	Total income	2057920000	7134392000
2	Expenses
(a)	Cost of materials consumed	1454388000	3982602000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-291550000	-117401000
(d)	Employee benefit expense	94931000	368203000
(e)	Finance costs	5740000	31944000
(f)	Depreciation, depletion and amortisation expense	62459000	233927000
(f)	Other Expenses
1	Other Expenses	331758000	1227078000
	Total other expenses	331758000	1227078000
	Total expenses	1657726000	5726353000
3	Total profit before exceptional items and tax	400194000	1408039000
4	Exceptional items	0	0
5	Total profit before tax	400194000	1408039000
6	Tax expense
7	Current tax	108700000	256934000
8	Deferred tax	-1743000	-17395000
9	Total tax expenses	106957000	239539000
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	293237000	1168500000
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	293237000	1168500000
17	Other comprehensive income net of taxes	43809000	-7413000
18	Total Comprehensive Income for the period	337046000	1161087000
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	200265000	200265000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		5904731000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	14.64	58.52
	Diluted earnings (loss) per share from continuing operations	14.55	58.32
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	14.64	58.52
	Diluted earnings (loss) per share from continuing and discontinued operations	14.55	58.32
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	2801635000
	Capital work-in-progress	99153000
	Investment property	0
	Goodwill	0
	Other intangible assets	606989000
	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	330000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	36851000
	Total non-current financial assets	366851000
	Deferred tax assets (net)	0
	Other non-current assets	43530000
	Total non-current assets	3918158000
2	Current assets
	Inventories	1428913000
	Current financial asset
	Current investments	106319000
	Trade receivables, current	2694608000
	Cash and cash equivalents	472000
	Bank balance other than cash and cash equivalents	104139000
	Loans, current	0
	Other current financial assets	3413000
	Total current financial assets	2908951000
	Current tax assets (net)	0
	Other current assets	867714000
	Total current assets	5205578000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	9123736000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	200265000
	Other equity	5904731000
	Total equity attributable to owners of parent	6104996000
	Non controlling interest
	Total equity	6104996000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	82390000
	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	26527000
	Total non-current financial liabilities	108917000
	Provisions, non-current	32251000
	Deferred tax liabilities (net)	104604000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	245772000
	Current liabilities
	Current financial liabilities
	Borrowings, current	181853000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	296007000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	564122000
	Total Trade payable	860129000
	Other current financial liabilities	109396000
	Total current financial liabilities	1151378000
	Other current liabilities	1424051000
	Provisions, current	18541000
	Current tax liabilities (Net)	178998000
	Deferred government grants, Current	0
	Total current liabilities	2772968000
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	3018740000
	Total equity and liabilites	9123736000
	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	Re-measurement of defined benefit plans	4559000	-4162000
	Total Amount of items that will not be reclassified to profit and loss	4559000	-4162000
2	Income tax relating to items that will not be reclassified to profit or loss	1148000	-1047000
3	Amount of items that will be reclassified to profit and loss
1	Remeasurement income/(loss) of Cash flow hedge reserve	53985000	-5666000
2	Remeasurement income/(loss) of Debt Instrument	0	-78000
	Total Amount of items that will be reclassified to profit and loss	53985000	-5744000
4	Income tax relating to items that will be reclassified to profit or loss	13587000	-1446000
5	Total Other comprehensive income	43809000	-7413000

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			1408039000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			31944000
	Adjustments for decrease (increase) in inventories			223932000
	Adjustments for decrease (increase) in trade receivables, current			-1422517000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-412391000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-1507000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			232042000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-121146000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			233927000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			8305000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			7996000
	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			7122000
	Adjustments for share-based payments			28123000
	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			-34690000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1233104000
	Net cash flows from (used in) operations			174935000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			251658000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-76723000
	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			330000000
	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			9417000
	Purchase of property, plant and equipment			444632000
	Proceeds from sales of investment property			962296000
	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			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			20584000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			6344000
	Net cash flows from (used in) investing activities	224009000
	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			31418000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			126473000
	Repayments of borrowings			55244000
	Payments of lease liabilities			1537000
	Dividends paid			391890000
	Interest paid			31666000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1843000
	Net cash flows from (used in) financing activities			-324289000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-177003000
	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			-177003000
	Cash and cash equivalents cash flow statement at beginning of period			177475000
	Cash and cash equivalents cash flow statement at end of period			472000