APOLLOPIPE2023-10-012023-12-31 APOLLOPIPE2023-10-012023-12-31 APOLLOPIPE2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member APOLLOPIPE2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member APOLLOPIPE2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 531761 APOLLOPIPE NOTLISTED Apollo Pipes Limited Equity 2023-04-01 2024-03-31 2024-01-29 2024-01-20 INR Lakhs Third quarter 13:30:00 14:05:00 2024-01-29 2024-01-29 Not applicable Single segment Manufacturing of plastic pipes and fittings 2023-10-01 2023-12-31 Unaudited Standalone 2215639000.00 10875000.00 2226514000.00 1556428000.00 23579000.00 -11289000.00 154302000.00 13867000.00 75028000.00 291308000.00 2103223000.00 123291000.00 0.00 123291000.00 35954000.00 -3454000.00 32500000.00 0.00 90791000.00 0.00 0.00 0.00 0.00 90791000.00 69000.00 90860000.00 0.00 0.00 393282000.00 10 2.31 2.26 0.00 0.00 2.31 2.26 Notes: 1) The statement of Un-audited financial results (' The Statement ) of Apollo Pipes Limited (“the Company”) for the Quarter and nine months ended Dec 31, 2023 has been reviewed by the Audit Committee and approved by the Board of Directors ( The Board ) of the Company at their respective meetings held on Jan 29th, 2024. 2) The Statement has been prepared in accordance with Indian Accounting Standard 34 “Interim Financial Reporting”, prescribed under section 133 of the Companies Act, 2013 and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SEBI Regulations). 3) The Company operates in one segment i.e. Manufacturing and Trading of Plastic Pipes,Fittings & Allied Products . Hence, no separate segment disclosures as per Ind AS 108 : Operating Segments have been presented as such information is available in the statement. 4) The Board of Directors in its meeting held on March 14, 2023, considered and approved the issue of up-to 47,20,000 (Forty Seven Lakh and Twenty Thousand) Fully Convertible Warrants (“Warrants”) of Face value of Rs. 10/- each carrying a right exercisable by the Warrant holder to subscribe to one Equity Share per Warrant to persons belonging to ‘Promoter & Promoter Group’ and ‘Non-Promoter’ Category on preferential basis ( Preferential Issue ) at an issue price of Rs. 550/- (Rupees Five Hundred and Fifty Only) in accordance with provisions of Chapter V of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, as amended and applicable provisions of Companies Act, 2013 and rules made thereunder, aggregating upto Rs. 2,59,60,00,000/- (Rupees Two Hundred Fifty Nine Crore and Sixty Lakh Only) to be convertible at the option of the warrant holder in one or more tranches within 18 months from the date of allotment into equivalent number of fully paid-up equity shares of face value of Rs. 10/- each for cash. Further, approval of shareholders was received at an Extra-Ordinary General Meeting (EGM) held on April 13, 2023 and the 'In-Principle' approval for listing of shares from NSE and BSE was received on April 26, 2023. Thereafter on receipt of 25% payment of warrants from respective allottees, the Finance Committee of Board of Directors in their meeting held on May 10, 2023, had allotted 47,20,000 warrants to respective allottees. Further, post closure of the quarter ended on December 31, 2023, the Company had received a balance 75% payment towards 25,000 warrants from one of the Allottee (Non-Promoter) towards the conversion of Warrants into Equity Shares and consequent to which the Finance Committee of Board of Directors of the Company had allotted 25,000 on January 23, 2024. Accordingly, the Paid up share capital of the Company has increased from 3,93,28,206 equity shares to 3,93,53,206 equity shares, which is not considered while calculating our Basic and Diluted EPS 5) Company holds 27,200 shares of APL Infrastructure Pvt.Ltd.(AIPL) as investment. The increase in value of Investments is due to an increase in NAV of AIPL of FY'23 INR 18,489.34/per share. During the last report FY'22, the share were shown at the NAV on INR 14,258.43/ per share. The changes in value is accounted as other comprehensive income (OCI)(Net of tax). 6) Diluted Earnings per share of the Company is calculated on the basis of Diluted Share Capital, pursuant to Allottment of 47,20,000 Convertible Warrants to person belonging to ‘Promoter & Promoter Group’ and ‘Non-Promoter’ Category on preferential basis ( Preferential Issue ). 7) Previous year/period figures have been regrouped/ recast, wherever necessary, to make them comparable. 8) Results of the company will be available on the website of the company. Single segment 2023-04-01 2023-12-31 Unaudited Standalone 7313509000.00 35764000.00 7349273000.00 5383513000.00 62139000.00 -190374000.00 470899000.00 35949000.00 213987000.00 882982000.00 6859095000.00 490178000.00 0.00 490178000.00 138481000.00 -7529000.00 130952000.00 0.00 359226000.00 0.00 0.00 0.00 0.00 359226000.00 102117000.00 461343000.00 0.00 0.00 393282000.00 10 9.13 8.93 0.00 0.00 9.13 8.93 Other Expenses 291308000.00 Other Expenses 882982000.00