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	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	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

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	2217023000	7327860000
	Other income	6867000	51341000
	Total income	2223890000	7379201000
2	Expenses
(a)	Cost of materials consumed	1487808000	4099813000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-245414000	418524000
(d)	Employee benefit expense	114803000	33389000
(e)	Finance costs	6340000	238190000
(f)	Depreciation, depletion and amortisation expense	62792000	1280416000
(f)	Other Expenses
1	Other Expenses	363702000	1280416000
	Total other expenses	363702000	1280416000
	Total expenses	1790031000	7350748000
3	Total profit before exceptional items and tax	433859000	28453000
4	Exceptional items	0	0
5	Total profit before tax	433859000	28453000
6	Tax expense
7	Current tax	119945000	266226000
8	Deferred tax	-1440000	-17151000
9	Total tax expenses	118505000	249075000
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	315354000	-220622000
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	315354000	-220622000
17	Other comprehensive income net of taxes	43867000	-7355000
18	Total Comprehensive Income for the period	359221000	-227977000
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		5919348000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	15.75	59.25
	Diluted earnings (loss) per share from continuing operations	15.65	59.04
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	15.75	59.25
	Diluted earnings (loss) per share from continuing and discontinued operations	15.65	59.04
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	3397523000
	Capital work-in-progress	99153000
	Investment property	0
	Goodwill	126164000
	Other intangible assets	104086000
	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	38095000
	Total non-current financial assets	38095000
	Deferred tax assets (net)	0
	Other non-current assets	43530000
	Total non-current assets	3808551000
2	Current assets
	Inventories	1472944000
	Current financial asset
	Current investments	106319000
	Trade receivables, current	2836497000
	Cash and cash equivalents	25105000
	Bank balance other than cash and cash equivalents	131705000
	Loans, current	0
	Other current financial assets	3433000
	Total current financial assets	3103059000
	Current tax assets (net)	0
	Other current assets	876998000
	Total current assets	5453001000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	9261552000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	200265000
	Other equity	5919348000
	Total equity attributable to owners of parent	6119613000
	Non controlling interest
	Total equity	6119613000
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
	Total non-current financial liabilities	82390000
	Provisions, non-current	57768000
	Deferred tax liabilities (net)	109749000
	Deferred government grants, Non-current	0
	Other non-current liabilities	26527000
	Total non-current liabilities	276434000
	Current liabilities
	Current financial liabilities
	Borrowings, current	212021000
	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	588133000
	Total Trade payable	884140000
	Other current financial liabilities	116813000
	Total current financial liabilities	1212974000
	Other current liabilities	1440976000
	Provisions, current	25333000
	Current tax liabilities (Net)	186222000
	Deferred government grants, Current	0
	Total current liabilities	2865505000
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	3141939000
	Total equity and liabilites	9261552000
	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	Re-measurement of defined benefit plans	4637000	-4084000
	Total Amount of items that will not be reclassified to profit and loss	4637000	-4084000
2	Income tax relating to items that will not be reclassified to profit or loss	1168000	-1027000
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	43867000	-7355000

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			28453000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			33389000
	Adjustments for decrease (increase) in inventories			233700000
	Adjustments for decrease (increase) in trade receivables, current			-1388570000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-412285000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-1357000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			214840000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-161041000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			238190000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			16900000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			15413000
	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			8900000
	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			-30069000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			593000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1221074000
	Net cash flows from (used in) operations			-1192621000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			282461000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-1475082000
	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			9450000
	Purchase of property, plant and equipment			446183000
	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			22362000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1156000
	Net cash flows from (used in) investing activities	219081000
	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			151639000
	Repayments of borrowings			55244000
	Payments of lease liabilities			5745000
	Dividends paid			391890000
	Interest paid			33112000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1843000
	Net cash flows from (used in) financing activities			-304777000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1560778000
	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			-1560778000
	Cash and cash equivalents cash flow statement at beginning of period			182334000
	Cash and cash equivalents cash flow statement at end of period			-1378444000