Andhra Pradesh Tanneries Ltd

Approval & reporting

• Board approved unaudited results for quarter ended 30 June 2026.
• Audit committee reviewed; board approval on 13 August 2026.
• Limited review report enclosed; no audit opinion issued.
• Results prepared under IndAS from April 1, 2017.

Accounting notes

• IndAS adoption date 1 April 2017; IndAS 34 interim financial reporting.
• Figures for prior periods regrouped/rearranged where necessary.

Date & version

• Statement dated 13 August 2026; Company: Andhra Pradesh Tanneries Limited.

Dematerialisation status

• Dematerialisation requests processed; securities listed on the stock exchanges.
• Certificates mutilated and cancelled after verification; depository substituted as registered owner.
• No physical certificates were received for demat during the period.

Andhra Pradesh Tanneries Limited trading window closed from July 1, 2026 till closure of 48 hours after the date of board meeting where interalia, the approval of Unaudited financial result for the quarter ended June 30, 2026 would be considered

Results

• 📊 Q4 FY26 revenue from operations was nil; other income was ₹1.00 lakh.
• 📊 FY26 total income was ₹1.50 lakh, versus ₹5.52 lakh in FY25.
• 📊 Q4 FY26 and FY26 net loss was ₹4.84 lakh and ₹14.50 lakh, respectively.
• 📊 FY25 net loss was ₹27.29 lakh.
• 📊 FY26 EPS was negative ₹0.66, versus negative ₹1.24 in FY25.
• 📊 Employee benefit expense was ₹2.53 lakh in FY26, versus ₹5.52 lakh in FY25.
• 📊 Other expenses were ₹17.49 lakh in FY26, versus ₹19.52 lakh in FY25.

Balance sheet

• 📊 Net worth was negative ₹1,299.33 lakh at March 31, 2026.
• 📊 Borrowings were ₹1,300.38 lakh, including ₹1,100.38 lakh non-current and ₹200.00 lakh current.
• 📊 Cash and cash equivalents were ₹1.78 lakh at March 31, 2026, versus ₹4.94 lakh last year.
• 📊 Total assets were ₹28.17 lakh, versus ₹32.20 lakh at March 31, 2025.

Cash flow

• 📊 Operating cash outflow was ₹14.90 lakh in FY26, versus ₹32.86 lakh in FY25.
• 📊 Financing inflow was ₹11.74 lakh in FY26 from borrowings.
• 📊 Net cash decreased by ₹3.16 lakh during FY26.

Going concern

• ⚠️ Management said the plant is not in operation and business operations have ceased.
• ⚠️ Auditors highlighted material uncertainty over going concern due to negative net worth and losses.
• ⚠️ Audit opinion remained unmodified despite the going-concern emphasis.

Borrowings

• 📍 Outstanding qualified borrowings were ₹1,288.64 lakh at the start of FY26.
• 📍 Outstanding qualified borrowings were ₹1,300.38 lakh at the end of FY26.
• 📍 Incremental borrowing during FY26 was ₹11.74 lakh.

Audit

• 📍 The statutory auditors issued an unmodified opinion on the annual financial results.
• 📍 The quarter figures were reviewed under limited review procedures.

Business

• 🗒️ Andhra Pradesh Tanneries Limited operates from Nellimarla, Andhra Pradesh.
• 🗒️ The company is in the tannery/leather business.

🗓️ Meeting Details

• Board meeting scheduled for February 13, 2026.

📊 Financial Performance

• Approval of unaudited financial results for quarter and nine months ended December 30, 2025.

⚠️ Other Notes

• Trading window closed from January 1, 2026, to February 15, 2026.