Integrated Filing — IndAS

General information about company
Scrip Code	518091
NSE Symbol	APCL
MSEI Symbol	NOTLISTED
ISIN	INE071F01012
Name of company	ANJANI PORTLAND CEMENT 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	23-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	16-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	Multi segment
Description of single segment
Start date and time of board meeting	23-May-2025   12:15:00
End date and time of board meeting	23-May-2025   13:00:00
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	2025-02-13
Indicate Company website link for updated RPT policy of the Company	https://www.anjanicement.com/policies.html
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
Not Applicable

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	1259800000	3734400000
	Other income	1000000	10900000
	Total income	1260800000	3745300000
2	Expenses
(a)	Cost of materials consumed	128200000	358400000
(b)	Purchases of stock-in-trade	149000000	880800000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	14700000	59500000
(d)	Employee benefit expense	57200000	225200000
(e)	Finance costs	68700000	276600000
(f)	Depreciation, depletion and amortisation expense	33900000	158400000
(f)	Other Expenses
1	Power and Fuel	424000000	1164500000
2	Freight and Forwarding Charges	377100000	710900000
3	Other Expenses	114300000	376700000
	Total other expenses	915400000	2252100000
	Total expenses	1367100000	4211000000
3	Total profit before exceptional items and tax	-106300000	-465700000
4	Exceptional items	0	0
5	Total profit before tax	-106300000	-465700000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	-101300000	-117500000
9	Total tax expenses	-101300000	-117500000
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	-5000000	-348200000
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	-5000000	-348200000
17	Other comprehensive income net of taxes	-600000	600000
18	Total Comprehensive Income for the period	-5600000	-347600000
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	293700000	293700000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		3470100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-0.17	-11.85
	Diluted earnings (loss) per share from continuing operations	-0.17	-11.85
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	-0.17	-11.85
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.17	-11.85
24	Debt equity ratio	1.03	1.03
25	Debt service coverage ratio	-0.0539	-0.111
26	Interest service coverage ratio	-0.5473	-0.6837
27	Disclosure of notes on financial results		2.The above statement has been reviewed and recommended by the Audit Committee and approved by the Board of Directors at its meeting held on 23rd May, 2025

Remarks
Debt equity ratio	Decrease in Equity due to lossess.
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	1427400000
	Capital work-in-progress	67300000
	Investment property	0
	Goodwill	0
	Other intangible assets	100000
	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	6867200000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	16900000
	Total non-current financial assets	6884100000
	Deferred tax assets (net)	0
	Other non-current assets	41700000
	Total non-current assets	8420600000
2	Current assets
	Inventories	239400000
	Current financial asset
	Current investments	0
	Trade receivables, current	223000000
	Cash and cash equivalents	2900000
	Bank balance other than cash and cash equivalents	6400000
	Loans, current	0
	Other current financial assets	17700000
	Total current financial assets	250000000
	Current tax assets (net)	3700000
	Other current assets	269000000
	Total current assets	762100000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	9182700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	293700000
	Other equity	3470100000
	Total equity attributable to owners of parent	3763800000
	Non controlling interest
	Total equity	3763800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3594500000
	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	0
	Total non-current financial liabilities	3594500000
	Provisions, non-current	18500000
	Deferred tax liabilities (net)	33100000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	3646100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	285700000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	48700000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	486600000
	Total Trade payable	535300000
	Other current financial liabilities	752100000
	Total current financial liabilities	1573100000
	Other current liabilities	191900000
	Provisions, current	7800000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1772800000
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	5418900000
	Total equity and liabilites	9182700000
	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)
1	CEMENT	1259800000	3734400000
2	POWER	140800000	393700000
	Total Segment Revenue	1400600000	4128100000
	Less: Inter segment revenue	140800000	140800000
	Revenue from operations	1259800000	3734400000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	CEMENT	-37600000	-189100000
2	POWER	0	0
	Total Profit before tax	-37600000	-189100000
	i. Finance cost	68700000	68700000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	-106300000	-465700000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	CEMENT	8515200000	8515200000
2	POWER	667500000	667500000
	Total Segment Asset	9182700000	9182700000
	Un-allocable Assets	0	0
	Net Segment Asset	9182700000	9182700000
4	Segment Liabilities
	Segment Liabilities
1	CEMENT	5399900000	5399900000
2	POWER	19000000	19000000
	Total Segment Liabilities	5418900000	5418900000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	5418900000	5418900000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	2. The above statement has been reviewed and recommended by the Audit Committee and approved by the Board of Directors at its meeting held on 23rd May, 2025

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	Remeasurement of Post employment benefit obligations	-800000	800000
	Total Amount of items that will not be reclassified to profit and loss	-800000	800000
2	Income tax relating to items that will not be reclassified to profit or loss	-200000	200000
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	-600000	600000

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			-465700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			276600000
	Adjustments for decrease (increase) in inventories			54800000
	Adjustments for decrease (increase) in trade receivables, current			29200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-147600000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			6700000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			150300000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-66500000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			158400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			4800000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			3000000
	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			0
	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			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-2800000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			466900000
	Net cash flows from (used in) operations			1200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1200000
	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			0
	Purchase of property, plant and equipment			43400000
	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			1300000
	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			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			900000
	Net cash flows from (used in) investing activities	-43800000
	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			272500000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			245900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1800000
	Net cash flows from (used in) financing activities			24800000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-17800000
	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			-17800000
	Cash and cash equivalents cash flow statement at beginning of period			20700000
	Cash and cash equivalents cash flow statement at end of period			2900000