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	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	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

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	1388700000	4300300000
	Other income	2700000	16800000
	Total income	1391400000	4317100000
2	Expenses
(a)	Cost of materials consumed	161800000	552000000
(b)	Purchases of stock-in-trade	15900000	102600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	46100000	124000000
(d)	Employee benefit expense	86800000	357900000
(e)	Finance costs	83500000	334300000
(f)	Depreciation, depletion and amortisation expense	112800000	456000000
(f)	Other Expenses
1	Power and Fuel	563100000	1950900000
2	Freight and Forwarding Charges	400300000	796100000
3	Other Expenses	163300000	613000000
	Total other expenses	1126700000	3360000000
	Total expenses	1633600000	5286800000
3	Total profit before exceptional items and tax	-242200000	-969700000
4	Exceptional items	0	0
5	Total profit before tax	-242200000	-969700000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	-111200000	-157500000
9	Total tax expenses	-111200000	-157500000
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	-131000000	-812200000
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	-131000000	-812200000
17	Other comprehensive income net of taxes	-500000	1100000
18	Total Comprehensive Income for the period	-131500000	-811100000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-129900000	-808200000
	Total profit or loss, attributable to non-controlling interests	-1100000	-1100000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-500000	1100000
	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	293700000	293700000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		1843600000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-4.42	-27.51
	Diluted earnings (loss) per share from continuing operations	-4.42	-27.51
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	-4.42	-27.51
	Diluted earnings (loss) per share from continuing and discontinued operations	-4.42	-27.51
24	Debt equity ratio	2.14	2.14
25	Debt service coverage ratio	-0.5497	-0.5366
26	Interest service coverage ratio	-1.9	-1.9
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 n3. The above results includes results of Bhavya Cements Private Limited subsidiary holding 99.092 percent as on 31st March 2025 99.092 percent as on 31st December 2024 n4. The Consolidated financial results are prepared based on Ind AS 110 Consolidated Financial Statements

Remarks
Debt equity ratio	Decrease in Equity due to lossess.
Debt service coverage ratio
Interest service coverage ratio	Due to increase in Losses n

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	4983800000
	Capital work-in-progress	68000000
	Investment property	9500000
	Goodwill	2392200000
	Other intangible assets	731000000
	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	16900000
	Total non-current financial assets	16900000
	Deferred tax assets (net)	0
	Other non-current assets	135000000
	Total non-current assets	8336400000
2	Current assets
	Inventories	489000000
	Current financial asset
	Current investments	0
	Trade receivables, current	250900000
	Cash and cash equivalents	2900000
	Bank balance other than cash and cash equivalents	6400000
	Loans, current	0
	Other current financial assets	185300000
	Total current financial assets	445500000
	Current tax assets (net)	6100000
	Other current assets	155700000
	Total current assets	1096300000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	9432700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	293700000
	Other equity	1843600000
	Total equity attributable to owners of parent	2137300000
	Non controlling interest	23000000
	Total equity	2160300000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	4224500000
	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	4224500000
	Provisions, non-current	37400000
	Deferred tax liabilities (net)	768200000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	5030100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	405900000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	73500000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	608600000
	Total Trade payable	682100000
	Other current financial liabilities	874500000
	Total current financial liabilities	1962500000
	Other current liabilities	268300000
	Provisions, current	11500000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	2242300000
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	7272400000
	Total equity and liabilites	9432700000
	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	CEMENT	1388700000	4300300000
2	POWER	140800000	393700000
	Total Segment Revenue	1529500000	4694000000
	Less: Inter segment revenue	140800000	140800000
	Revenue from operations	1388700000	4300300000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	CEMENT	-158700000	-635400000
2	POWER	0	0
	Total Profit before tax	-158700000	-635400000
	i. Finance cost	83500000	83500000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	-242200000	-969700000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	CEMENT	8765200000	8765200000
2	POWER	667500000	667500000
	Total Segment Asset	9432700000	9432700000
	Un-allocable Assets	0	0
	Net Segment Asset	9432700000	9432700000
4	Segment Liabilities
	Segment Liabilities
1	CEMENT	7253400000	7253400000
2	POWER	19000000	19000000
	Total Segment Liabilities	7272400000	7272400000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	7272400000	7272400000
	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 n3. The above results includes results of Bhavya Cements Private Limited subsidiary holding 99.092 percent as on 31st March 2025 99.092 percent as on 31st December 2024 n4. The Consolidated financial results are prepared based on Ind AS 110 Consolidated Financial Statements

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	Remeasurement of Post employment benefit obligations	-700000	1400000
	Total Amount of items that will not be reclassified to profit and loss	-700000	1400000
2	Income tax relating to items that will not be reclassified to profit or loss	-200000	300000
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	0	0
5	Total Other comprehensive income	-500000	1100000

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			-969700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			334300000
	Adjustments for decrease (increase) in inventories			82100000
	Adjustments for decrease (increase) in trade receivables, current			151000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-11600000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			7400000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			101800000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-132100000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			456000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			6900000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			70200000
	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			700000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1066700000
	Net cash flows from (used in) operations			97000000
	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			97000000
	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			500000
	Purchase of property, plant and equipment			141400000
	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			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-5900000
	Net cash flows from (used in) investing activities	-146800000
	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			364400000
	Repayments of borrowings			0
	Payments of lease liabilities			1900000
	Dividends paid			0
	Interest paid			334300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			28200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-21600000
	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			-21600000
	Cash and cash equivalents cash flow statement at beginning of period			24500000
	Cash and cash equivalents cash flow statement at end of period			2900000