Integrated Filing — IndAS

General information about company
Scrip Code	500877
NSE Symbol	APOLLOTYRE
MSEI Symbol	NOTLISTED
ISIN	INE438A01022
Name of company	APOLLO TYRES 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	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-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	Multi segment
Description of single segment
Start date and time of board meeting	14-May-2025   16:00:00
End date and time of board meeting	14-May-2025   18:15:00
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	64235870000	261234170000
	Other income	275360000	881000000
	Total income	64511230000	262115170000
2	Expenses
(a)	Cost of materials consumed	32273330000	128645520000
(b)	Purchases of stock-in-trade	5653150000	24689910000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-1582600000	-6389980000
(d)	Employee benefit expense	7661060000	31297440000
(e)	Finance costs	1093980000	4466170000
(f)	Depreciation, depletion and amortisation expense	3770650000	14983720000
(f)	Other Expenses
1	Other Expenses	11857150000	47275970000
	Total other expenses	11857150000	47275970000
	Total expenses	60726720000	244968750000
3	Total profit before exceptional items and tax	3784510000	17146420000
4	Exceptional items	-1188480000	-1686730000
5	Total profit before tax	2596030000	15459690000
6	Tax expense
7	Current tax	869050000	2717360000
8	Deferred tax	-116260000	1535860000
9	Total tax expenses	752790000	4253220000
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	1843240000	11206470000
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	2940000	6730000
16	Total profit (loss) for period	1846180000	11213200000
17	Other comprehensive income net of taxes	3215560000	1241440000
18	Total Comprehensive Income for the period	5061740000	12454640000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1846180000	11213200000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	5061740000	12454640000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	635100000	635100000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		146990670000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.91	17.66
	Diluted earnings (loss) per share from continuing operations	2.91	17.66
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	2.91	17.66
	Diluted earnings (loss) per share from continuing and discontinued operations	2.91	17.66
24	Debt equity ratio	0.0023	0.0023
25	Debt service coverage ratio	0.0196	0.0196
26	Interest service coverage ratio	0.0754	0.0737
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	145764160000
	Capital work-in-progress	3251080000
	Investment property
	Goodwill	2374240000
	Other intangible assets	15971920000
	Intangible assets under development	1103280000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	60160000
	Non-current financial assets
	Non-current investments	391370000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	3773040000
	Total non-current financial assets	4164410000
	Deferred tax assets (net)	793350000
	Other non-current assets	1424280000
	Total non-current assets	174906880000
2	Current assets
	Inventories	51311570000
	Current financial asset
	Current investments	0
	Trade receivables, current	30621020000
	Cash and cash equivalents	8861010000
	Bank balance other than cash and cash equivalents	113990000
	Loans, current	0
	Other current financial assets	2091280000
	Total current financial assets	41687300000
	Current tax assets (net)
	Other current assets	5154450000
	Total current assets	98153320000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	273060200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	635100000
	Other equity	147021890000
	Total equity attributable to owners of parent	147656990000
	Non controlling interest	0
	Total equity	147656990000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	18291940000
	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	7876360000
	Total non-current financial liabilities	26168300000
	Provisions, non-current	1506210000
	Deferred tax liabilities (net)	17988100000
	Deferred government grants, Non-current
	Other non-current liabilities	6137550000
	Total non-current liabilities	51800160000
	Current liabilities
	Current financial liabilities
	Borrowings, current	15478940000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	430820000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	28313610000
	Total Trade payable	28744430000
	Other current financial liabilities	7071690000
	Total current financial liabilities	51295060000
	Other current liabilities	18856780000
	Provisions, current	2892300000
	Current tax liabilities (Net)	558910000
	Deferred government grants, Current	0
	Total current liabilities	73603050000
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	125403210000
	Total equity and liabilites	273060200000
	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)
1	APMEA	46489590000	185406970000
2	Europe	18912610000	79068240000
3	Others	11845920000	50640410000
	Total Segment Revenue	77248120000	315115620000
	Less: Inter segment revenue	13012250000	13012250000
	Revenue from operations	64235870000	261234170000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	APMEA	3370230000	14337170000
2	Europe	1053110000	5238960000
3	Others	455150000	2036460000
	Total Profit before tax	4878490000	21612590000
	i. Finance cost	1093980000	1093980000
	ii. Other Unallocable Expenditure net off Unallocable income	1188480000	1188480000
	Profit before tax	2596030000	15459690000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	APMEA	181701930000	181701930000
2	Europe	87786580000	87786580000
3	Others	18161810000	18161810000
	Total Segment Asset	287650320000	287650320000
	Un-allocable Assets	-14590120000	-14590120000
	Net Segment Asset	273060200000	273060200000
4	Segment Liabilities
	Segment Liabilities
1	APMEA	97747220000	97747220000
2	Europe	32174670000	32174670000
3	Others	9722950000	9722950000
	Total Segment Liabilities	139644840000	139644840000
	Un-allocable Liabilities	-14241630000	-14241630000
	Net Segment Liabilities	125403210000	125403210000
	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 gain / (loss) of defined benefit plans	54070000	-254540000
	Total Amount of items that will not be reclassified to profit and loss	54070000	-254540000
2	Income tax relating to items that will not be reclassified to profit or loss	21410000	-86340000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences in translating the financial statements of foreign operations	3175150000	1404450000
2	Effective portion of gain / (loss) on designated portion of hedging instruments in cash flow hedge	11920000	7980000
	Total Amount of items that will be reclassified to profit and loss	3187070000	1412430000
4	Income tax relating to items that will be reclassified to profit or loss	4170000	2790000
5	Total Other comprehensive income	3215560000	1241440000

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			15459690000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			4466170000
	Adjustments for decrease (increase) in inventories			-8363840000
	Adjustments for decrease (increase) in trade receivables, current			-3313590000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-410110000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-328180000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			998540000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-1133320000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			14983720000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			1403750000
	Adjustments for provisions, current			357870000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-469760000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			143180000
	Adjustments for dividend income			0
	Adjustments for interest income			309740000
	Adjustments for share-based payments			0
	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			-307890000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-1019190000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			6697610000
	Net cash flows from (used in) operations			22157300000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			3925910000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			18231390000
	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			63320000
	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			380210000
	Purchase of property, plant and equipment			7686100000
	Proceeds from sales of investment property			0
	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			310070000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			5036760000
	Net cash flows from (used in) investing activities	-2022380000
	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			5568400000
	Repayments of borrowings			10786600000
	Payments of lease liabilities			3265830000
	Dividends paid			3810610000
	Interest paid			4171090000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-16465730000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-256720000
	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			-256720000
	Cash and cash equivalents cash flow statement at beginning of period			9086910000
	Cash and cash equivalents cash flow statement at end of period			8830190000