ANDHRA PAPER LIMITED — Quarter and year ended March 31, 2026
The following tables are extracted from the provided quarterly results document (₹ in lakhs).
| Sl. No | Particulars | Quarter ended March 31, 2026 (Audited) (Refer Note 7) | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Audited) (Refer Note 7) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| a) Revenue from operations | 52,704.77 | 41,868.62 | 40,737.20 | 1,70,123.38 | 1,54,124.10 | |
| b) Other income | 1,746.32 | 2,872.26 | 1,768.23 | 8,359.31 | 8,873.01 | |
| Total Income | 54,451.09 | 44,740.88 | 42,505.43 | 1,78,482.69 | 1,62,997.11 | |
| 2 | Expenses | |||||
| a) Cost of materials consumed | 28,839.38 | 28,916.39 | 26,907.83 | 1,09,860.49 | 97,465.12 | |
| b) Changes in inventories of finished goods and work-in-progress | 6,298.50 | (1,838.39) | (608.11) | 604.29 | (4,765.36) | |
| c) Employee benefits expense | 4,703.96 | 4,735.27 | 4,383.38 | 18,100.13 | 16,912.21 | |
| d) Finance costs | 370.59 | 455.38 | 725.56 | 1,822.05 | 1,789.47 | |
| e) Depreciation and amortisation expense | 2,710.24 | 2,738.95 | 2,452.58 | 10,731.05 | 8,832.04 | |
| f) Other expenses | ||||||
| – Power, fuel and water | 3,214.49 | 3,229.18 | 3,383.38 | 12,666.38 | 13,010.47 | |
| – Other expenses | 7,137.70 | 5,286.26 | 4,643.95 | 22,162.10 | 18,045.68 | |
| Total Expenses | 53,274.86 | 43,523.04 | 41,888.57 | 1,75,946.49 | 1,51,289.63 | |
| 3 | Profit before tax (1-2) | 1,176.23 | 1,217.84 | 616.86 | 2,536.20 | 11,707.48 |
| 4 | Tax expense | |||||
| a) Current tax charge/(credit) | 1,162.79 | (351.33) | 450.72 | 811.46 | 2,457.41 | |
| b) Deferred tax charge/(credit) | (759.03) | 584.28 | (619.27) | (136.93) | 359.00 | |
| Total tax expense /(credit) | 403.76 | 232.95 | (168.55) | 674.53 | 2,816.41 | |
| 5 | Net profit after tax (3-4) | 772.47 | 984.89 | 785.41 | 1,861.67 | 8,891.07 |
| 6 | Other comprehensive income/(loss) Items that will not be reclassified to profit or loss: |
|||||
| (a) Remeasurement gain on the defined benefit plans | 177.97 | 12.70 | 1.47 | 190.67 | 1.47 | |
| (b) Equity instruments through other comprehensive income | (929.22) | 266.40 | (452.50) | (191.49) | (442.25) | |
| (c) Tax relating to the above items | 88.09 | (41.30) | 64.34 | (20.61) | 289.99 | |
| Total other comprehensive income/(loss) | (663.16) | 237.80 | (386.69) | (21.43) | (150.79) | |
| 7 | Total comprehensive income (5+6) | 109.31 | 1,222.69 | 398.72 | 1,840.24 | 8,740.28 |
| 8 | Paid-up equity share capital (Face Value ₹ 2/- each) | 3,977.00 | 3,977.00 | 3,977.00 | 3,977.00 | 3,977.00 |
| 9 | Reserves excluding revaluation reserve | – | – | – | 1,89,958.10 | 1,90,106.36 |
| 10 | Earnings per share (of ₹ 2/- each) (for the period not annualised) | |||||
| – Basic (₹) | 0.39 | 0.50 | 0.39 | 0.94 | 4.47 | |
| – Diluted (₹) | 0.39 | 0.50 | 0.39 | 0.94 | 4.47 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| A. ASSETS | ||
| 1. Non-current Assets | ||
| (a) Property, plant and equipment | 99,281.32 | 1,01,867.81 |
| (b) Right-of-use assets | 690.87 | 400.97 |
| (c) Capital work-in-progress | 27,895.71 | 2,981.91 |
| (d) Other Intangible assets | 17.87 | 105.83 |
| (e) Financial assets | ||
| (i) Investments | 14,740.10 | 16,460.52 |
| (ii) Other financial assets | 544.88 | 491.69 |
| (f) Other non-current assets | 6,637.14 | 7,180.95 |
| Total non-current assets | 1,49,807.89 | 1,29,489.68 |
| 2. Current assets | ||
| (a) Inventories | 26,306.81 | 32,213.60 |
| (b) Financial assets | ||
| (i) Investments | 50,244.43 | 74,454.86 |
| (ii) Trade receivables | 15,606.95 | 10,862.51 |
| (iii) Cash and cash equivalents | 1,616.93 | 377.01 |
| (iv) Bank balances other than cash and cash equivalents | 234.38 | 393.75 |
| (v) Loans | 31.84 | 135.06 |
| (vi) Other financial assets | 217.71 | 278.07 |
| (c) Other current assets | 9,742.55 | 12,258.05 |
| Total current assets | 1,04,001.60 | 1,30,972.91 |
| TOTAL ASSETS | 2,53,809.49 | 2,60,462.59 |
| B. EQUITY AND LIABILITIES | ||
| 1. Equity | ||
| (a) Equity share capital | 3,977.00 | 3,977.00 |
| (b) Other equity | 1,89,958.10 | 1,90,106.36 |
| Total equity | 1,93,935.10 | 1,94,083.36 |
| 2. Liabilities | ||
| Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 15,702.52 | 13,542.47 |
| (ia) Lease liabilities | 622.90 | 406.83 |
| (b) Deferred tax liabilities (net) | 8,234.59 | 8,398.90 |
| Total non-current liabilities | 24,560.01 | 22,348.20 |
| Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 6,676.71 | 14,175.45 |
| (ia) Lease liabilities | 213.16 | 128.11 |
| (ii) Trade payables | ||
| (A) total outstanding dues of micro enterprises and small enterprises | 2,301.32 | 2,124.86 |
| (B) total outstanding dues of creditors other than micro enterprises and small enterprises | 13,622.76 | 16,816.08 |
| (iii) Other financial liabilities | 6,237.93 | 4,590.34 |
| (b) Provisions | 4,423.59 | 3,936.16 |
| (c) Other current liabilities | 1,592.76 | 2,119.47 |
| (d) Current tax liabilities (net) | 246.15 | 140.56 |
| Total current liabilities | 35,314.38 | 44,031.03 |
| Total liabilities | 59,874.39 | 66,379.23 |
| TOTAL EQUITY AND LIABILITIES | 2,53,809.49 | 2,60,462.59 |
| Particulars | March 31, 2026 | March 31, 2025 |
|---|---|---|
| A. Cash flow from operating activities | ||
| Profit before tax | 2,536.20 | 11,707.48 |
| Adjustments for: | ||
| Depreciation and amortisation expense | 10,731.05 | 8,832.04 |
| Loss on sale / scrap of property, plant and equipment’s (net) | 119.95 | 487.18 |
| Profit on sale of current investments | (4,391.94) | (4,451.67) |
| Net (gain) / loss on financial assets designated on FVTPL | 2,167.05 | (739.52) |
| Finance costs | 1,822.05 | 1,789.47 |
| Unwinding of discount on deferred payment liabilities | (58.09) | (58.09) |
| Interest income | (1,490.68) | (2,197.98) |
| Liabilities / provisions no longer required written back | (1,918.37) | (884.93) |
| Dividend income on equity investments | (382.80) | (339.56) |
| Fair valuation adjustments of derivatives (forward cover) designated as FVTPL | (4.37) | (39.37) |
| Net unrealised foreign exchange loss | 0.35 | 61.81 |
| Operating profit before working capital changes | 9,130.40 | 14,166.86 |
| Changes in working capital: | ||
| Adjustments for (increase) / decrease in operating assets: | ||
| Inventories | 5,906.79 | (8,515.21) |
| Trade receivables | (4,744.44) | (4,769.83) |
| Loans | 103.22 | 13.40 |
| Other assets | 1,969.71 | (2,514.25) |
| Other financial assets | (80.99) | (18.33) |
| Adjustments for increase / (decrease) in operating liabilities: | ||
| Trade payables | (1,167.13) | (2,912.03) |
| Other financial liabilities | (64.66) | (251.05) |
| Other liabilities | (526.71) | (269.89) |
| Provisions | 678.10 | (8.56) |
| Cash (used in) / generated from operations | 11,204.29 | (5,078.89) |
| Income tax paid (net of refund) | (753.86) | (460.57) |
| Net cash flow from / (used in) operating activities (A) | 10,450.43 | (5,539.46) |
| B. Cash flows from investing activities | ||
| Purchase of property, plant and equipment (including capital work-in-progress, and intangible assets) | (29,874.26) | (26,501.99) |
| Purchase of current investments | (1,38,052.62) | (1,39,871.20) |
| Purchase of non-current investments | (2,374.57) | (6,785.64) |
| Proceeds from sale/redemption of current investments | 1,66,888.99 | 1,62,440.52 |
| Proceeds from sale/redemption of non-current investments | 607.49 | |
| Proceeds from sale of property, plant and equipment | 3.75 | 5.69 |
| Term / margin money deposits matured during the year (net) | 166.26 | 1,141.17 |
| Dividend income on equity investments | 382.80 | 339.56 |
| Interest received | 2,426.33 | 3,115.65 |
| Net cash flow from / (used in) investing activities (B) | 174.17 | (6,116.24) |
| C. Cash flow from financing activities | ||
| Proceeds from long-term borrowings | 13,267.24 | 17,877.87 |
| Repayment of long-term borrowings (including current maturities) | (10,632.58) | (3,672.00) |
| Proceeds / (Repayment) of short-term borrowings (net) | (8,000.21) | 2,556.45 |
| Dividend paid | (1,988.50) | (3,977.00) |
| Finance costs | (1,787.74) | (1,654.71) |
| Repayment of principal portion of the lease liability | (185.67) | (166.92) |
| Repayment of interest portion of the lease liability | (61.78) | (39.47) |
| Net cash flow from / (used in) financing activities (C) | (9,389.24) | 10,924.22 |
| Net increase / (decrease) in Cash and cash equivalents (A+B+C) | 1,235.36 | (731.48) |
| Cash and cash equivalents at the beginning of the year | 377.01 |