What was filed
Adani Ports and Special Economic Zone (APSEZ) reported unaudited standalone and consolidated results for the quarter ended June 30, 2026, approved by the board on July 29, 2026. Statutory auditors MSKA & Associates LLP carried out a limited review and issued an unmodified conclusion. The consolidated statement folds in the holding company and a large number of subsidiaries and joint ventures listed in the auditor's annexure.
The quarter
On a consolidated basis, both revenue and profit for the period came in higher than the same quarter a year earlier, per the filing. The company's share of results from joint ventures swung to a net loss in the quarter, against a profit a year earlier. Standalone figures for the year-ago period were restated to reflect the NCLT-sanctioned amalgamation of Adani Harbour Services Limited into APSEZ, with an appointed date of July 1, 2025. The paired-period figures are in the key-numbers panel.
Corporate actions disclosed alongside the results
Several structural moves sit in the notes. During the quarter APSEZ finalised the purchase price allocation for the earlier acquisition of Abbot Point Port Holdings Pte Limited and recorded goodwill on the transaction. It completed the acquisition of 100% of Jaypee Fertilizers & Industries Limited on May 21, 2026, treated as an asset acquisition. Separately, on June 29, 2026 the company signed an agreement under which Mundi Limited will invest for a 49% interest in Adani Vizhinjam Port Private Limited, a wholly owned subsidiary; that transaction is subject to necessary approvals. The notes also state that a US DOJ indictment and US SEC civil complaint involving a non-executive director are progressing, that the company has not been named in those matters, and that there was no impact to the company as at the reporting date.