Adani Enterprises Limited — Quarter ended 31 March 2026 and year ended 31 March 2026
| Sr. No. | Particulars | Quarter Ended 31-03-2026 (Unaudited) Refer Note 21 | Quarter Ended 31-12-2025 (Unaudited) | Quarter Ended 31-03-2025 (Unaudited) Refer Note 21 | Year Ended 31-03-2026 (Audited) | Year Ended 31-03-2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| Revenue from Operations | 32,439.31 | 24,819.59 | 26,965.86 | 100,468.61 | 97,894.75 | |
| Other Income | 747.80 | 655.85 | 635.78 | 2,474.63 | 2,470.33 | |
| Total Income | 33,187.11 | 25,475.44 | 27,601.64 | 102,943.24 | 100,365.08 | |
| 2 | Expenses | |||||
| (a) Cost of materials consumed | 11,827.67 | 7,596.19 | 3,589.98 | 27,778.49 | 9,710.55 | |
| (b) Purchases of stock-in-trade | 7,341.31 | 7,462.44 | 10,978.33 | 29,154.92 | 39,814.18 | |
| (c) Changes in inventories of finished goods, work-in-progress & stock-in-trade | 886.26 | (1,812.13) | 325.74 | (2,824.59) | 1,844.54 | |
| (d) Employee benefits expense | 903.44 | 894.17 | 756.75 | 3,658.00 | 3,118.90 | |
| (e) Finance cost | ||||||
| – Interest and Other finance cost | 1,905.57 | 1,758.13 | 1,426.31 | 6,936.45 | 5,260.36 | |
| – Foreign exchange loss / (gain) (net) | (259.09) | (132.19) | 370.07 | (917.33) | 717.66 | |
| (f) Depreciation, Amortisation & Impairment | 2,103.25 | 1,371.59 | 1,236.41 | 6,135.34 | 4,211.33 | |
| (g) Operating and Other expenses | 7,749.88 | 7,037.40 | 7,605.05 | 28,712.67 | 29,154.55 | |
| Total Expenses | 32,458.29 | 24,175.60 | 26,288.64 | 98,633.95 | 93,832.07 | |
| 3 | Profit / (Loss) before exceptional items and tax (1-2) | 728.82 | 1,299.84 | 1,313.00 | 4,309.29 | 6,533.01 |
| 4 | Add / (Less): Exceptional items (Refer Note 4 & 5) | – | 5,632.09 | 3,945.73 | 9,215.37 | 3,945.73 |
| 5 | Profit / (Loss) before tax from Continuing Operations (3+4) | 728.82 | 6,931.93 | 5,258.73 | 13,524.66 | 10,478.74 |
| 6 | Tax expenses | |||||
| (a) Current Tax | 703.94 | 1,461.96 | 1,359.62 | 3,884.44 | 2,776.16 | |
| (b) Deferred Tax | 149.78 | (56.85) | (75.51) | (53.29) | 192.36 | |
| Total Tax Expense | 853.72 | 1,405.11 | 1,284.11 | 3,831.15 | 2,968.52 | |
| 7 | Profit / (Loss) before share of profit / (loss) from jointly controlled entities and associates (5-6) | (124.90) | 5,526.82 | 3,974.62 | 9,693.51 | 7,510.22 |
| 8 | Add / (Less): Share of profit / (loss) from jointly controlled entities and associates | (41.89) | 199.75 | 40.28 | 257.18 | 507.73 |
| 9 | Profit / (Loss) after tax from Continuing Operations (7+8) | (166.79) | 5,726.57 | 4,014.90 | 9,950.69 | 8,017.95 |
| 10 | Profit / (Loss) before tax from Discontinued Operations (Refer Note 6) | – | – | – | – | (17.32) |
| (Less): Tax expenses of Discontinued Operations | – | – | – | – | (4.36) | |
| Profit / (Loss) after tax from Discontinued Operations | – | – | – | – | (12.96) | |
| 11 | Profit / (Loss) for the period (9+10) | (166.79) | 5,726.57 | 4,014.90 | 9,950.69 | 8,004.99 |
| 12 | Other Comprehensive Income / (Loss) | |||||
| (a) Items that will not be reclassified to profit or loss | 9.70 | (11.31) | (2.78) | 8.33 | (6.14) | |
| (b) Income tax relating to items that will not be reclassified to profit or loss | (2.44) | 2.85 | 0.80 | (2.10) | 1.61 | |
| (c) Items that will be reclassified to profit or loss | 565.07 | (52.44) | (106.34) | 831.35 | 672.90 | |
| (d) Income tax relating to items that will be reclassified to profit or loss | (30.34) | 5.07 | (2.74) | (11.23) | (35.09) | |
| Total Other Comprehensive Income / (Loss) | 541.99 | (55.83) | (111.06) | 826.35 | 633.28 | |
| 13 | Total Comprehensive Income / (Loss) (11+12) | 375.20 | 5,670.74 | 3,903.84 | 10,777.04 | 8,638.27 |
| 14 |
| Sr. No. | Particulars | 31-03-2026 (Audited) | 31-03-2025 (Audited) |
|---|---|---|---|
| I | ASSETS | ||
| (a) | Property, Plant & Equipment | 79,685.94 | 52,255.98 |
| (b) | Right Of Use Assets | 18,688.10 | 14,899.24 |
| (c) | Capital Work-in-Progress | 28,815.06 | 31,856.60 |
| (d) | Investment Properties | 284.05 | 222.60 |
| (e) | Goodwill | 898.81 | 1,086.05 |
| (f) | Other Intangible Assets | 15,616.91 | 8,796.27 |
| (g) | Intangible Assets Under Development | 22,938.36 | 19,659.21 |
| (h) | Investments accounted using Equity Method | 6,705.74 | 7,397.07 |
| (i) | Financial Assets | ||
| (i) | Investments | 215.98 | 233.95 |
| (ii) | Loans | 5,552.68 | 3,903.40 |
| (iii) | Other Financial Assets | 10,514.47 | 8,819.17 |
| (j) | Deferred Tax Assets (net) | 731.97 | 292.66 |
| (k) | Income Tax Assets (net) | 1,062.76 | 786.55 |
| (l) | Other Non-Current Assets | 8,916.31 | 7,182.32 |
| Total Non-current Assets | 200,627.14 | 157,391.07 | |
| II | CURRENT ASSETS | ||
| (a) | Inventories | 18,712.98 | 10,287.39 |
| (b) | Financial Assets | ||
| (i) | Investments | 2,506.65 | 2,255.59 |
| (ii) | Trade Receivables | 12,542.61 | 9,616.47 |
| (iii) | Cash & Cash Equivalents | 6,266.67 | 3,105.78 |
| (iv) | Bank Balances other than (iii) above | 5,542.75 | 3,856.68 |
| (v) | Loans | 1,637.16 | 1,416.01 |
| (vi) | Other Financial Assets | 5,248.71 | 3,602.38 |
| (c) | Other Current Assets | 8,501.16 | 6,585.59 |
| Total Current Assets | 60,958.69 | 40,725.89 | |
| III | Assets Classified as held for Sale | 14.52 | 18.58 |
| Total Assets | 261,600.35 | 198,135.54 |
| Sr. No. | Particulars | 31-03-2026 (Audited) | 31-03-2025 (Audited) |
|---|---|---|---|
| E | EQUITY AND LIABILITIES | ||
| EQUITY | |||
| (a) | Equity Share Capital | 129.24 | 115.42 |
| (b) | Instruments entirely Equity in nature | – | 2,624.00 |
| (c) | Other Equity | 80,796.71 | 47,574.55 |
| Equity attributable to owners of the Parent Company | 80,925.95 | 50,313.97 | |
| (d) | Non Controlling Interests | 8,252.30 | 6,156.48 |
| Total Equity | 89,178.25 | 56,470.45 |
| Sr. No. | Particulars | 31-03-2026 (Audited) | 31-03-2025 (Audited) |
|---|---|---|---|
| L | LIABILITIES | ||
| I | NON-CURRENT LIABILITIES | ||
| (a) | Financial Liabilities | ||
| (i) | Borrowings | 76,166.15 | 64,601.26 |
| (ii) | Lease Liabilities | 18,011.79 | 14,230.26 |
| (iii) | Other Financial Liabilities | 5,907.37 | 5,140.29 |
| (b) | Provisions | 727.14 | 488.58 |
| (c) | Deferred Tax Liabilities (net) | 3,860.89 | 3,362.35 |
| (d) | Other Non-Current Liabilities | 8,836.51 | 6,459.20 |
| Total Non-Current Liabilities | 113,509.85 | 94,281.94 | |
| II | CURRENT LIABILITIES | ||
| (a) | Financial Liabilities | ||
| (i) | Borrowings | 10,536.06 | 11,288.58 |
| (ii) | Lease Liabilities | 1,907.79 | 1,352.50 |
| (iii) | Trade Credits & Acceptances | 7,080.06 | 3,537.69 |
| (iv) | Trade Payables | ||
| – total outstanding dues of micro and small enterprises | 499.10 | 270.64 | |
| – total outstanding dues of creditors other than micro and small enterprises | 19,790.77 | 17,405.92 | |
| (v) | Other Financial Liabilities | 13,650.96 | 8,776.56 |
| (b) | Other Current Liabilities | 4,878.68 | 4,336.11 |
| (c) | Provisions | 287.38 | 220.16 |
| (d) | Income Tax Liabilities (net) | 281.45 | 194.99 |
| Total Current Liabilities | 58,912.25 | 47,383.15 | |
| III | Liabilities associated with assets held for sale | – | – |
| Total Equity and Liabilities | 261,600.35 | 198,135.54 |
| Particulars | 31-03-2026 (Audited) | 31-03-2025 (Audited) |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit Before Tax | ||
| From Continuing Operations | 13,524.66 | 10,478.74 |
| From Discontinued Operations | – | (17.32) |
| Adjustments for: | ||
| Depreciation, Amortisation & Impairment | 6,135.34 | 4,211.33 |
| Exceptional Items (Gain on sale of non-current investments) | (9,215.37) | (3,945.73) |
| Dividend Income from Investments | – | (0.04) |
| Net Gain on Sale of Current / Non Current Investments | (353.48) | (172.26) |
| Government Incentives | (20.27) | (28.20) |
| Loss / (Profit) on sale of Property, Plant and Equipments, Investment Properties & Business Undertaking (net) | 1.66 | (162.95) |
| Bad Debts, Loans & Advances written off (including Provision thereof) | 281.45 | 121.67 |
| Liabilities no longer required written back | (45.94) | (55.76) |
| Unrealised Exchange Rate Difference (net) and other adjustments | 259.33 | 404.79 |
| Finance Costs | 6,019.12 | 5,978.02 |
| Interest Income | (1,438.29) | (1,367.04) |
| Operating Profit before Working Capital Changes | 15,148.21 | 15,445.25 |
| Adjustments for: | ||
| (Increase) / Decrease in Trade Receivables & Other Financial Assets | (5,299.09) | (1,453.73) |
| (Increase) / Decrease in Inventories | (8,340.36) | (767.33) |
| (Increase) / Decrease in Other Current & Non-Current Assets | (3,002.43) | (1,716.68) |
| Increase / (Decrease) in Other Current & Non-Current Liabilities | 227.57 | (1,944.22) |
| Increase / (Decrease) in Trade Payables, Trade Credits & Acceptances, Other Financial Liabilities & Provisions | 6,335.36 | (2,955.47) |
| Cash generated from / (used in) Operations | 5,069.26 | 6,607.82 |
| Direct Taxes Paid (net) | (2,712.35) | (2,094.72) |
| Net Cash generated from / (used in) Operating Activities (A) | 2,356.91 | 4,513.10 |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Capital Expenditure on Property, Plant & Equipments, Intangible Assets and Investment Properties (after adjustment of increase / decrease of Capital Work-in-Progress, Capital Advances, Capital Creditors and Intangible assets under development) | (33,369.12) | (29,879.14) |
| Investment in Jointly Controlled Entities & Associates | (2,262.27) | (1,139.49) |
| Acquisition of Subsidiaries | (712.68) | (142.06) |
| Payment for non current investment | (3.94) | (54.60) |
| Proceeds from sale of Property, Plant and Equipments, Investment Properties & Business Undertaking (net) | 19.16 | 363.74 |
| Non Current Loans given | (563.82) | (3,543.71) |
| Non Current Loans received back | 83.66 | 1,874.38 |
| Current Loans (given) / received back | (298.96) | (33.34) |
| Withdrawal / (Investments) in Other Bank Deposits (net) | (1,686.07) | 945.00 |
| Sale / (Purchase) of Current Investments (net) | 102.42 | (633.56) |