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	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	Manufacturing
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
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)?	Yes
(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?	Yes
(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	2025-02-06
Indicate Company website link for updated RPT policy of the Company	https://corporate.apollotyres.com/investors/corporate-governance/#?activeTab=Codes/Policies
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
The Company has not made any default on payment of Loans and Debts Securities during the period under review.

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	45805110000	181736120000
	Other income	383290000	1155340000
	Total income	46188400000	182891460000
2	Expenses
(a)	Cost of materials consumed	27322990000	111630200000
(b)	Purchases of stock-in-trade	2663450000	10034080000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	38310000	-4597240000
(d)	Employee benefit expense	2729110000	11360100000
(e)	Finance costs	950180000	3657680000
(f)	Depreciation, depletion and amortisation expense	2341440000	9291740000
(f)	Other Expenses
1	Other Expenses	7899730000	31401860000
	Total other expenses	7899730000	31401860000
	Total expenses	43945210000	172778420000
3	Total profit before exceptional items and tax	2243190000	10113040000
4	Exceptional items	81660000	-509220000
5	Total profit before tax	2324850000	9603820000
6	Tax expense
7	Current tax	418710000	1637140000
8	Deferred tax	414510000	1672400000
9	Total tax expenses	833220000	3309540000
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	1491630000	6294280000
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	1491630000	6294280000
17	Other comprehensive income net of taxes	54210000	-148490000
18	Total Comprehensive Income for the period	1545840000	6145790000
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	635100000	635100000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		106054210000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.35	9.91
	Diluted earnings (loss) per share from continuing operations	2.35	9.91
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	2.35	9.91
	Diluted earnings (loss) per share from continuing and discontinued operations	2.35	9.91
24	Debt equity ratio	0.0027	0.0027
25	Debt service coverage ratio	0.0183	0.0183
26	Interest service coverage ratio	0.0512	0.056
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	104186700000
	Capital work-in-progress	1805260000
	Investment property
	Goodwill	0
	Other intangible assets	4926110000
	Intangible assets under development	290680000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	24292940000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	3667250000
	Total non-current financial assets	27960190000
	Deferred tax assets (net)
	Other non-current assets	272700000
	Total non-current assets	139441640000
2	Current assets
	Inventories	30069220000
	Current financial asset
	Current investments	0
	Trade receivables, current	22784670000
	Cash and cash equivalents	3977220000
	Bank balance other than cash and cash equivalents	113990000
	Loans, current	0
	Other current financial assets	4487470000
	Total current financial assets	31363350000
	Current tax assets (net)
	Other current assets	2225080000
	Total current assets	63657650000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	203099290000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	635100000
	Other equity	106085430000
	Total equity attributable to owners of parent	106720530000
	Non controlling interest
	Total equity	106720530000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	18089230000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	3785160000
	Total non-current financial liabilities	21874390000
	Provisions, non-current	573870000
	Deferred tax liabilities (net)	16134110000
	Deferred government grants, Non-current
	Other non-current liabilities	1741390000
	Total non-current liabilities	40323760000
	Current liabilities
	Current financial liabilities
	Borrowings, current	10838440000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	429350000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	21814730000
	Total Trade payable	22244080000
	Other current financial liabilities	4748880000
	Total current financial liabilities	37831400000
	Other current liabilities	15295370000
	Provisions, current	2803580000
	Current tax liabilities (Net)	124650000
	Deferred government grants, Current
	Total current liabilities	56055000000
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	96378760000
	Total equity and liabilites	203099290000
	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 gain/ (loss) on defined benefit plans	71420000	-236230000
	Total Amount of items that will not be reclassified to profit and loss	71420000	-236230000
2	Income tax relating to items that will not be reclassified to profit or loss	24960000	-82550000
3	Amount of items that will be reclassified to profit and loss
1	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	11920000	7980000
4	Income tax relating to items that will be reclassified to profit or loss	4170000	2790000
5	Total Other comprehensive income	54210000	-148490000

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			9603820000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			3657680000
	Adjustments for decrease (increase) in inventories			-6841880000
	Adjustments for decrease (increase) in trade receivables, current			-4243870000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			244220000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-288700000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			2799960000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			97160000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			9291740000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			392120000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-487650000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-47510000
	Adjustments for dividend income			21560000
	Adjustments for interest income			326890000
	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			1700000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-601340000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			3625180000
	Net cash flows from (used in) operations			13229000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1703710000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			11525290000
	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			200000000
	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			192560000
	Purchase of property, plant and equipment			4544870000
	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			4217850000
	Cash receipts from repayment of advances and loans made to other parties			2108920000
	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			21560000
	Interest received			322750000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			5036760000
	Net cash flows from (used in) investing activities	-1343490000
	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			4400000000
	Repayments of borrowings			6726950000
	Payments of lease liabilities			1510480000
	Dividends paid			3810610000
	Interest paid			3498000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-11146040000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-964240000
	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			-964240000
	Cash and cash equivalents cash flow statement at beginning of period			4940970000
	Cash and cash equivalents cash flow statement at end of period			3976730000