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APL has submitted its Technical & Financial Bid against the tender floated by VPA. As APL was the sole bidder for the Tender, VPA accepted both Technical Bid & Financial Bid. Later -on, VPA has cancelled the tender and issued re-tender. Aggrieved by the action of VPA, APL has filed a writ petition under Article 226 before the Hon’ble High Court of Andhra Pradesh. <br /> The Hon’ble High Court of Andhra Pradesh has allowed the writ Petition filed by the APL seeking the cancellation of the order dated 18.08.2020, cancelling the tender notification dated 07.08.2019 and fresh tender notification dated 24.08.2020 issued by VPA towards the lease of the land and directed VPA to execute the lease deed, vide its order dated 25th February 2022. Further, on 19th March 2022, APL has written a letter to the Chief Engineer, VPA requesting him to kindly finalise the land lease deed and fix-up the date for execution of the said lease deed. VPA has preferred an appeal against the Hon’ble High Court of Andhra Pradesh Order dated 25.02.2022 before division bench of Hon’ble High Court of Andhra Pradesh and the Hon’ble High Court has delivered its Judgement on 03.11.2025. Based on the Judgement, APL has addressed a letter to VPA for issue of tender as per Land Lease Policy guidelines 2015. <br /> Pending execution of the lease deed, APL has considered provisionally its bid amount for accounting of “Leases” in accordance with Ind AS 116, till the lease deed is executed. <br /> <br /> 5.In respect of Associate Company (APL), the plant was shutdown from 17.03.2026 in view of non-supply of Propylene by the lone supplier M/s Hindustan Petroleum Corporation Ltd., (HPCL) based on Government of India's order dated 5th March, 2026 due to the war between Iran and USA & Israel. Later on, M/s. HPCL has agreed to supply 117 MT's per day of Propylene with effect from 11.05.2026 based on the directions of Government of India. However, the prices offered by HPCL is not economical. Therefore, the Management has decided to continue the shutdown upto 4th August, 2026. <br /> <br /> 6.The above unaudited financial results of the Group have been reviewed by the Audit Committee and approved by the Board of Directors at their respective Meetings held on 08.08.2026 and statutory auditors have carried out the limited review. <br /> <br /> 7.Previous period figures have been re-grouped wherever necessary to conform the current period presentation.Power and Fuel925208000Other Expenses663906000SUGAR0CHLOR-ALKALI2145430000POWER GENERATION120756000INDUSTRIAL CHEMICALS3464996000SOAP1575852000UNALLOCATED299942000760697600013358620006271114000SUGAR-16150000CHLOR-ALKALI366782000POWER GENERATION9233000INDUSTRIAL CHEMICALS246503000SOAP39008000UNALLOCATED-205750006248010005042000619759000SUGAR312315000CHLOR-ALKALI8448863000POWER GENERATION502770000INDUSTRIAL CHEMICALS3834759000SOAP806480000UNALLOCATED853693000022442117000022442117000SUGAR36601000CHLOR-ALKALI1914819000POWER GENERATION63785000INDUSTRIAL CHEMICALS653646000SOAP109925000UNALLOCATED1519799000429857500004298575000Items that will not be re-classified to profit and loss-29704000-2970400012450000-30949000UnauditedtrueBRAHMAYYA & COtrue2028-02-29