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 Balance Sheet  
Adani Ports and Special Economic Zone Ltd.
 
BSE Code 532921
ISIN Demat INE742F01042
Book Value 267.68
NSE Code ADANIPORTS
Dividend Yield % 0.41
Market Cap 4207259.71
P/E 234.68
EPS 7.78
Face Value 2  
Type
(Rs. in Million)
ParticularsMar 2026Mar 2025Mar 2024Mar 2023Mar 2022
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital6273.20  5985.60  5985.60  5985.60  5890.00  
    Equity - Authorised20950.00  20950.00  20950.00  20950.00  20950.00  
    Equity - Issued4607.90  4320.30  4320.30  4320.30  4224.70  
    Equity Paid Up4607.90  4320.30  4320.30  4320.30  4224.70  
    Equity Shares Forfeited0.00  0.00  0.00  0.00  0.00  
    Adjustments to Equity0.00  0.00  0.00  0.00  0.00  
    Preference Capital Paid Up1665.30  1665.30  1665.30  1665.30  1665.30  
    Face Value2.00  2.00  2.00  2.00  2.00  
Share Warrants & Outstandings0.00  0.00  0.00  0.00  36052.60  
Total Reserves954979.80  618368.30  523462.10  449573.60  377939.60  
    Securities Premium311995.70  97473.60  97473.60  97473.60  61516.60  
    Capital Reserves5370.00  5370.00  4997.50  1013.60  59.50  
    Profit & Loss Account Balance565645.90  463326.60  371956.90  307231.80  270570.20  
    General Reserves33949.70  30699.70  29616.30  28533.00  28121.30  
    Other Reserves38018.50  21498.40  19417.80  15321.60  17672.00  
Reserve excluding Revaluation Reserve954979.80  618368.30  523462.10  449573.60  377939.60  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds961253.00  624353.90  529447.70  455559.20  419882.20  
Minority Interest28561.80  25379.50  15982.30  13610.60  3927.70  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans202600.50  63017.20  58261.50  97111.40  97264.80  
    Non Convertible Debentures101960.50  55094.40  72765.70  83858.50  84718.50  
    Converible Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Packing Credit - Bank0.00  0.00  0.00  0.00  0.00  
    Inter Corporate & Security Deposit0.00  0.00  0.00  0.00  0.00  
    Term Loans - Banks6000.00  7629.70  1144.80  2800.70  18864.60  
    Term Loans - Institutions3304.20  3704.00  0.00  0.00  0.00  
    Other Secured91335.80  -3410.90  -15649.00  10452.20  -6318.30  
Unsecured Loans301641.10  295289.60  318367.80  368058.00  299650.00  
    Fixed Deposits - Public0.00  0.00  0.00  0.00  0.00  
    Loans and advances from subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter Corporate Deposits (Unsecured)0.00  0.00  0.00  0.00  0.00  
    Foreign Currency Convertible Notes251767.50  276482.20  296527.50  318448.30  293141.30  
    Long Term Loan in Foreign Currency0.00  0.00  0.00  0.00  548.20  
    Loans - Banks3750.00  9050.00  5000.00  0.00  0.00  
    Loans - Govt.0.00  0.00  0.00  0.00  0.00  
    Loans - Others7791.00  7155.10  9099.80  25.20  25.20  
    Other Unsecured Loan38332.60  2602.30  7740.50  49584.50  5935.30  
Deferred Tax Assets / Liabilities53473.20  27636.80  22512.00  12246.80  16530.30  
    Deferred Tax Assets67872.40  59152.10  49631.80  60217.20  51231.40  
    Deferred Tax Liability121345.60  86788.90  72143.80  72464.00  67761.70  
Other Long Term Liabilities111314.10  77396.00  49783.80  41589.70  31995.50  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions14538.10  11493.60  11007.50  12155.00  342.30  
Total Non-Current Liabilities683567.00  474833.20  459932.60  531160.90  445782.90  
Current Liabilities0  0  0  0  0  
Trade Payables27362.40  27205.00  19121.00  22960.40  11595.70  
    Sundry Creditors27362.40  27205.00  19121.00  22960.40  11595.70  
    Acceptances0.00  0.00  0.00  0.00  0.00  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  0.00  0.00  
Other Current Liabilities122456.40  168245.00  133484.40  65161.40  43281.90  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers7751.30  17212.10  15028.30  14352.40  14145.00  
    Interest Accrued But Not Due10191.30  6073.10  6095.50  7660.30  5718.70  
    Share Application Money0.00  0.00  0.00  0.00  0.00  
    Current maturity of Debentures & Bonds16610.10  13090.00  44833.80  16074.30  1646.60  
    Current maturity - Others0.00  0.00  0.00  0.00  0.00  
    Other Liabilities87903.70  131869.80  67526.80  27074.40  21771.60  
Short Term Borrowings5400.40  10118.30  9283.10  19776.90  53741.50  
    Secured ST Loans repayable on Demands0.00  187.50  3409.10  5760.20  19000.00  
    Working Capital Loans- Sec0.00  0.00  0.00  0.00  0.00  
    Buyers Credits - Unsec0.00  0.00  18.80  0.00  0.00  
    Commercial Borrowings- Unsec0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loans5400.40  9930.80  5855.20  14016.70  34741.50  
Short Term Provisions2384.30  3816.10  2265.40  2187.90  2014.40  
    Proposed Equity Dividend0.00  0.00  0.00  0.00  0.00  
    Provision for Corporate Dividend Tax0.00  0.00  0.00  0.00  0.00  
    Provision for Tax998.10  1448.40  331.00  313.40  939.20  
    Provision for post retirement benefits0.00  0.00  0.00  0.00  0.00  
    Preference Dividend0.00  0.00  0.00  0.00  0.00  
    Other Provisions1386.20  2367.70  1934.40  1874.50  1075.20  
Total Current Liabilities157603.50  209384.40  164153.90  110086.60  110633.50  
Total Liabilities1830985.30  1334426.50  1169992.00  1125631.90  983279.90  
ASSETS0  0  0  0  0  
Gross Block1573530.70  1097560.20  916603.40  856281.10  740760.50  
Less: Accumulated Depreciation275595.80  215988.60  178578.30  147066.10  115231.30  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block1297934.90  881571.60  738025.10  709215.00  625529.20  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress126721.30  115921.90  109360.90  66367.70  40229.00  
Non Current Investments41940.00  39075.70  36268.70  34858.10  31129.50  
Long Term Investment41940.00  39075.70  36268.70  34858.10  31129.50  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted41940.00  39075.70  36277.50  34858.10  31129.50  
Long Term Loans & Advances72097.80  47747.30  56152.80  83472.20  56802.80  
Other Non Current Assets53783.70  44938.10  42007.90  42732.70  48705.20  
Total Non-Current Assets1611237.00  1144985.30  995268.40  949668.00  802395.70  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments12546.50  7518.80  6617.90  39458.40  477.90  
    Quoted280.50  280.90  0.00  0.00  0.00  
    Unquoted12266.00  7237.90  6617.90  39458.40  477.90  
Inventories6850.00  5218.00  4375.10  4519.70  3956.40  
    Raw Materials0.00  0.00  0.00  0.00  0.00  
    Work-in Progress0.00  0.00  0.00  0.00  0.00  
    Finished Goods0.00  0.00  0.00  0.00  0.00  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare6850.00  5218.00  4375.10  4519.70  3956.40  
    Other Inventory0.00  0.00  0.00  0.00  0.00  
Sundry Debtors63825.40  44323.60  36669.40  39570.70  25211.40  
    Debtors more than Six months11881.80  9538.50  5236.10  6149.20  5865.30  
    Debtors Others53939.00  36784.10  33382.60  35332.60  20553.50  
Cash and Bank84835.10  66059.70  76318.80  43343.10  106674.10  
    Cash in hand27.40  7.30  22.80  145.10  2.10  
    Balances at Bank84807.70  66052.40  76296.00  43198.00  106672.00  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets12047.30  7181.50  7507.20  9363.60  6650.50  
    Interest accrued on Investments3203.60  996.70  378.60  2225.90  3606.50  
    Interest accrued on Debentures0.00  0.00  0.00  0.00  0.00  
    Deposits with Government0.00  0.00  0.00  0.00  0.00  
    Interest accrued and or due on loans0.00  0.00  0.00  0.00  0.00  
    Prepaid Expenses3814.70  1755.10  1931.70  1579.10  1035.70  
    Other current_assets5029.00  4429.70  5196.90  5558.60  2008.30  
Short Term Loans and Advances39644.00  57272.10  41367.70  20295.80  18929.10  
    Advances recoverable in cash or in kind27259.70  43607.00  31896.10  7377.50  2941.60  
    Advance income tax and TDS0.00  0.00  0.00  0.00  0.00  
    Amounts due from directors0.00  0.00  0.00  0.00  0.00  
    Due From Subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter corporate deposits0.00  0.00  0.00  0.00  0.00  
    Corporate Deposits0.00  0.00  0.00  0.00  0.00  
    Other Loans & Advances12384.30  13665.10  9471.60  12918.30  15987.50  
Total Current Assets219748.30  187573.70  172856.10  156551.30  161899.40  
Net Current Assets (Including Current Investments)62144.80  -21810.70  8702.20  46464.70  51265.90  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets1830985.30  1334426.50  1169992.00  1125631.90  983279.90  
Contingent Liabilities14726.60  14724.10  13038.20  14688.50  8387.80  
Total Debt551029.70  458100.30  462792.30  505184.30  457522.80  
Book Value416.50  288.26  244.33  210.12  180.92  
Adjusted Book Value416.50  288.26  244.33  210.12  180.92  
 
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