Integrated Filing — IndAS



General information about company
Scrip Code 522217
NSE Symbol GUJAPOLLO
MSEI Symbol NOTLISTED
ISIN INE826C01016
Name of company GUJARAT APOLLO INDUSTRIES 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-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 Manufacturing of Construction and Mining Machineries
Start date and time of board meeting 30-May-2025   17:00:00
End date and time of board meeting 30-May-2025   21:00:00
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 169532000 415495000
Other income 57410000 286827000
Total income 226942000 702322000
2 Expenses
(a) Cost of materials consumed 142347000 313290000
(b) Purchases of stock-in-trade 5969000 33348000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 31425000 -8604000
(d) Employee benefit expense 38664000 92857000
(e) Finance costs 15330000 36899000
(f) Depreciation, depletion and amortisation expense 16330000 51398000
(f) Other Expenses
1 Other Expense 36675000 121668000
Total other expenses 36675000 121668000
Total expenses 286740000 640856000
3 Total profit before exceptional items and tax -59798000 61466000
4 Exceptional items 0 0
5 Total profit before tax -59798000 61466000
6 Tax expense
7 Current tax 3590000 27474000
8 Deferred tax 31883000 19285000
9 Total tax expenses 35473000 46759000
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 -95271000 14707000
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 7684000 8732000
16 Total profit (loss) for period -87587000 23439000
17 Other comprehensive income net of taxes -16582000 -11833000
18 Total Comprehensive Income for the period -104169000 11606000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
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 0 0
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 118000000 118000000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 4789734000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -7.42 1.99
Diluted earnings (loss) per share from continuing operations -7.42 1.98
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 -7.42 1.99
Diluted earnings (loss) per share from continuing and discontinued operations -7.42 1.98
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 1167585000
Capital work-in-progress 26031000
Investment property 0
Goodwill 0
Other intangible assets 112221000
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 604927000
Trade receivables, non-current 0
Loans, non-current 1483147000
Other non-current financial assets 1940000
Total non-current financial assets 2090014000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 3395851000
2 Current assets
Inventories 260964000
Current financial asset
Current investments 0
Trade receivables, current 192347000
Cash and cash equivalents 1531000
Bank balance other than cash and cash equivalents 8359000
Loans, current 1615054000
Other current financial assets
Total current financial assets 1817291000
Current tax assets (net) 16000000
Other current assets 55946000
Total current assets 2150201000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 5546052000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 118000000
Other equity 4789734000
Total equity attributable to owners of parent 4907734000
Non controlling interest 0
Total equity 4907734000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 97800000
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 97800000
Provisions, non-current 0
Deferred tax liabilities (net) 914000
Deferred government grants, Non-current 0
Other non-current liabilities 1456000
Total non-current liabilities 100170000
Current liabilities
Current financial liabilities
Borrowings, current 403069000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 43256000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 22090000
Total Trade payable 65346000
Other current financial liabilities 1828000
Total current financial liabilities 470243000
Other current liabilities 58405000
Provisions, current 9500000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 538148000
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 638318000
Total equity and liabilites 5546052000
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 Changes in Fair Value of FVTOCI Equity Instruments -20973000 -14627000
2 Remeasurements of Post-Employment benefit obligations -1186000 -1186000
Total Amount of items that will not be reclassified to profit and loss -22159000 -15813000
2 Income tax relating to items that will not be reclassified to profit or loss -5577000 -3980000
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 -16582000 -11833000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 61466000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 36899000
Adjustments for decrease (increase) in inventories -47225000
Adjustments for decrease (increase) in trade receivables, current 53146000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -5815000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 10151000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -14500000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 51398000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 23400000
Adjustments for interest income 230041000
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 -34585000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 8732000
Total adjustments for reconcile profit (loss) -195240000
Net cash flows from (used in) operations -133774000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 21883000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -155657000
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 27950000
Proceeds from sales of property, plant and equipment 15198000
Purchase of property, plant and equipment 218706000
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 171559000
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 23400000
Interest received 230041000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 17633000
Net cash flows from (used in) investing activities -131943000
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 85400000
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 284161000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 47000000
Interest paid 36899000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 285662000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -1938000
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 -1938000
Cash and cash equivalents cash flow statement at beginning of period 3469000
Cash and cash equivalents cash flow statement at end of period 1531000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/S MAAK & ASSOCIATES Yes 30-Jun-2027