Integrated Filing — IndAS



General information about company

Scrip Code 522295
NSE Symbol CONTROLPR
MSEI Symbol NOTLISTED
ISIN INE663B01015
Name of company CONTROL PRINT LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 20-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Coding and Marking
Start date and time of board meeting 20-05-2026   12:45:00
End date and time of board meeting 20-05-2026   14:35:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 13,986.99 48,195.58
Other income 74.51 221.08
Total income 14,061.50 48,416.66
2 Expenses
(a) Cost of materials consumed 4,314.22 16,438.49
(b) Purchases of stock-in-trade 1,068.10 4,173.46
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 38.72 (1,207.39)
(d) Employee benefit expense 3,470.82 10,984.17
(e) Finance costs 175.94 354.01
(f) Depreciation, depletion and amortisation expense 483.24 1,860.27
(f) Other Expenses
1 Manufacturing & Operating Costs 449.06 1,216.39
2 Other Expenses 2,018.26 7,729.73
Total other expenses 2,467.32 8,946.12
Total expenses 12,018.36 41,549.13
3 Total profit before exceptional items and tax 2,043.14 6,867.53
4 Exceptional items 0.01 406.39
5 Total profit before tax 2,043.15 7,273.92
6 Tax expense
7 Current tax 554.22 2,023.36
8 Deferred tax 369.98 890.43
9 Total tax expenses 924.20 2,913.79
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 1,118.95 4,360.13
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 1,118.95 4,360.13
17 Other comprehensive income net of taxes (844.35) 728.56
18 Total Comprehensive Income for the period 274.60 5,088.69
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 327.21 5,213.628
Total profit or loss, attributable to non-controlling interests (52.62) (124.938)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 1,599.42 1,599.42
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 38,570.25
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 7 27.26
Diluted earnings (loss) per share from continuing operations 7 27.26
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 7 27.26
Diluted earnings (loss) per share from continuing and discontinued operations 7 27.26
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The Standalone and Consolidated financial results of the company for the quarter and year ended 31st March 2026 were reviewed by the Audit committee and approved by the Board of Directors in their respective meetings held on May 20, 2026. The Statutory Auditors have carried out audit of the same and expressed an unmodified audit report on these financial results. 2. The financial results for the quarter ended 31 March 2026 and 31 March 2025 are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the respective financial year, which were subject to limited review by the Statutory Auditors. 3 The Statement has been prepared in accordance with the Indian Accounting Standard (Ind AS) notified under section133 of the Companies Act, 2013 read with rule 3 of the Companies (Indian Accounting Standard) Rules, 2015 and other relevant provisions of the Act. 4 The Company has single reportable segment namely Coding & Marking Applications for the purpose of Ind AS on segment reporting. 5 The amount of Rs. 399.03 Lakhs (Credit) for the year ended March 31, 2026, represents a grant received under the Central Capital Investment Incentive for Access to Credit (CCIIAC) from Directorate of Industries, Government of Himachal Pradesh. This grant, classified as a capital investment subsidy represents 30% of the investment made in plant and machinery during the financial year 2020-21 for the mask division. As the useful life of the machinery in the mask division has been determined to be three years and the depreciation has already been applied, the entire grant amount received has been recognized as an exceptional income. 6 The Board recommended a Final Dividend of Rs. 6/- per equity share (60%) of face value of Rs. 10.00 each), subject to approval of Members at its ensuing Annual General Meeting (AGM) of the Company. In addition to the final dividend, the Company had declared and paid Interim Dividend of Rs. 4.00 per equity share in February 2026. 7 The Government of India has notified and brought into force substantial provisions of the four Labour Codes on November 21, 2025, consolidating and rationalising various existing labour laws. Accordingly, the Company has recognised a provision of Rs. 149.75 Lakhs towards incremental liability for the past periods on actuarial valuation taken as at the year-end in accordance with Ind AS 19 - 'Employee Benefits' and the relevant guidance issued by the Institute of Chartered Accountants of India ('ICAI'). The Company will re-evaluate the impact of these Labour Codes upon notification of the rules, corresponding State level regulations and further clarification / guidance in the matter and impact whereof, if any, will be recognised thereafter. 8 During the previous financial year, the Company recognised MAT credit Entitlement of Rs. 4,957.69 Lakhs as Deferred Tax Income under the financial results. This item does not appear in the current year’s financial results; it being a one-time occurrence. As a result, the financial results of the current year ended 31 March 26 and the quarter ended March 2026 are not directly comparable with respective prior year numbers. 9 Previous period/year’s figure have been regrouped and/or rearranged whenever considered necessary to confirm to current period/year’s classification. 10. The Company has entered into an Intellectual Property Assignment Agreement with CP Italy S.R.L, a step-down wholly owned subsidiary effective on 08-May-2026, for the purchase of its Intellectual Property Rights, including patents for a total consideration of EURO 28.60 Lakhs. This transaction has been undertaken with the objective of safeguarding and consolidating the ownership of intellectual property within the Company. As the agreement was executed after the reporting period, it represents a non-adjusting event under Ind AS 10. While it does not require adjustments to the financial statements for the reporting period, disclosure is considered necessary to ensure that users of the financial statements are aware of this significant development.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 15,263.41
Capital work-in-progress 418.03
Investment property 0.00
Goodwill 1,167.16
Other intangible assets 906.59
Intangible assets under development 2.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 86.75
Trade receivables, non-current 0.00
Loans, non-current 19.47
Other non-current financial assets
1 Other non-current financial assets 123.25
Total of other non-current financial assets 123.25
Total non-current financial assets 229.47
Deferred tax assets (net) 3,321.85
Other non-current assets
1 Other non-current assets 50.05
Total of other non-current assets 50.05
Total non-current assets 21,358.56
2 Current assets
Inventories 14,403.15
Current financial asset
Current investments 4,048.13
Trade receivables, current 11,811.51
Cash and cash equivalents 1,849.30
Bank balance other than cash and cash equivalents 585.08
Loans, current 61.65
Other current financial assets
Total of other current financial assets 270.58
Total current financial assets 18,626.25
Current tax assets (net) 0.00
Other current assets
1 Other Current Assets 3,719.61
Total of other current assets 3,719.61
Total current assets 36,749.01
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 58,107.57
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,599.42
Other equity 43,685.83
Total equity attributable to owners of parent 45,285.25
Non controlling interest (158.05)
Total equity 45,127.20
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease Liabilities 403.42
Total of other non-current financial liabilities 403.42
Total non-current financial liabilities 403.42
Provisions, non-current 1,260.68
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 38.05
Total of other non-current liabilities 38.05
Total non-current liabilities 1,702.15
Current liabilities
Current financial liabilities
Borrowings, current 141.50
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 394.94
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,727.04
Total Trade payable 4,121.98
Other current financial liabilities
1 Lease Liabilities 136.70
2 Other Financial Liabilities 4,148.94
Total of other current financial liabilities 4,285.64
Total current financial liabilities 8,549.12
Other current liabilities 1,773.62
1 Other current liabilities 1,773.62
Total of other current liabilities 1,773.62
Provisions, current 839.50
Current tax liabilities (Net) 115.98
Deferred government grants, Current 0.00
Total current liabilities 11,278.22
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 12,980.37
Total equity and liabilites 58,107.57
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of net defined benefits plans (37.16) (37.16)
2 Equity Instruments through OCI (1,175.57) 643.36
3 Exchange Difference on translation of foreign operations 361.88 115.86
Total Amount of items that will not be reclassified to profit and loss (850.85) 722.06
2 Income tax relating to items that will not be reclassified to profit or loss (6.50) (6.50)
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income (844.35) 728.56



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 7,273.92
Adjustments for reconcile profit (loss)
Adjustments for finance costs 354.01
Adjustments for decrease (increase) in inventories (3,457.13)
Adjustments for decrease (increase) in trade receivables, current (2,624.03)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (356.60)
Adjustments for decrease (increase) in other non-current assets (11.47)
Adjustments for other financial assets, non-current 1.20
Adjustments for other financial assets, current 59.25
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 1,108.50
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 591.73
Adjustments for increase (decrease) in other non-current liabilities (78.10)
Adjustments for depreciation and amortisation expense 1,860.27
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 140.97
Adjustments for provisions, non-current 354.68
Adjustments for other financial liabilities, current 1,282.63
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 109.10
Adjustments for interest income 36.98
Adjustments for share-based payments (7.36)
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 698.48
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (229.05)
Net cash flows from (used in) operations 7,044.87
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,931.15
Other inflows (outflows) of cash (153.40)
Net cash flows from (used in) operating activities 4,960.32
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 15,154.25
Other cash payments to acquire equity or debt instruments of other entities 13,927.81
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 1.33
Purchase of property, plant and equipment 2,615.51
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 109.10
Interest received 36.98
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1,016.31)
Net cash flows from (used in) investing activities (2,257.97)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 18.85
Repayments of borrowings 0.00
Payments of lease liabilities 203.55
Dividends paid 1,599.42
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (286.04)
Net cash flows from (used in) financing activities (2,070.16)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 632.19
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 632.19
Cash and cash equivalents cash flow statement at beginning of period 1,217.11
Cash and cash equivalents cash flow statement at end of period 1,849.30





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 JHAWAR MANTRI AND ASSOCIATES Yes 31-01-2027