Integrated Filing — IndAS

General information about company
Scrip Code	509820
NSE Symbol	HUHTAMAKI
MSEI Symbol	NOTLISTED
ISIN	INE275B01026
Name of company	HUHTAMAKI INDIA LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Jan-2025
Date of end of financial year	31-Dec-2025
Date of board meeting when results were approved	22-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	First quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting	Single segment
Description of single segment	Consumer Packaging
Start date and time of board meeting	22-Apr-2025   18:20:00
End date and time of board meeting	22-Apr-2025   20:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not Applicable The Company has not defaulted in payment of any loans and there is no outstanding debt security

Financial Results Ind-AS
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-Jan-2025
B	Date of end of reporting period	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	6099300000
	Other income	110200000
	Total income	6209500000
2	Expenses
(a)	Cost of materials consumed	4253400000
(b)	Purchases of stock-in-trade	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-227300000
(d)	Employee benefit expense	673500000
(e)	Finance costs	30200000
(f)	Depreciation, depletion and amortisation expense	126800000
(f)	Other Expenses
1	Other Expenses	1012400000	1012400000
	Total other expenses	1012400000
	Total expenses	5869000000
3	Total profit before exceptional items and tax	340500000
4	Exceptional items	6700000
5	Total profit before tax	347200000
6	Tax expense
7	Current tax	50200000
8	Deferred tax	35500000
9	Total tax expenses	85700000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0
11	Net Profit Loss for the period from continuing operations	261500000
12	Profit (loss) from discontinued operations before tax	0
13	Tax expense of discontinued operations	0
14	Net profit (loss) from discontinued operation after tax	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0
16	Total profit (loss) for period	261500000
17	Other comprehensive income net of taxes	700000
18	Total Comprehensive Income for the period	262200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	151100000
	Face value of equity share capital	2
27	Details of debt securities
22	Reserves excluding revaluation reserve
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.46
	Diluted earnings (loss) per share from continuing operations	3.4
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0
	Diluted earnings (loss) per share from discontinued operations	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	3.46
	Diluted earnings (loss) per share from continuing and discontinued operations	3.4
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		A The Company business segment is primarily consumer packaging and all other activities of the Company are incidental to this business segment n nB During the previous year ended December 31 2024 the conditions precedent in respect of the two conveyance deeds that had been executed in 2023 were satisfied and the Company received the balance consideration of Rs 2217 million the Company had received an advance of Rs 595 million during the previous year ended December 31 2023 The Statement of profit and loss account for previous year ended December 31 2024 includes the impact of profit in respect of these two conveyance deeds amounting to Rs 2781 million which has been disclosed as Exceptional item and consequently Capital Gains Tax on the same amounts to Rs 636 million n nDuring the previous year ended December 31 2024 the Company had recognised profit on sale of property plant and equipments of Rs 306 million pertaining to Hyderabad plant where accelerated depreciation was charged in 2023 in respect of property plant and equipment that were not useable at other locations The results for the quarter ended March 31 2025 include the impact of profit on sale of property plant and equipments of Rs 63 million which has been disclosed as Exceptional item n nThe results for the quarter ended March 31 2025 also include the impact of profit on sale of property plant and equipments of Rs 04 million pertaining to Daman plant which has been disclosed as Exceptional item in respect of which accelerated depreciation was charged in 2023 that were not useable at other locations n nC The figures for the quarter ended December 31 2024 are the balancing figures between audited figures in respect of the full financial year and the unaudited published year to date figures upto the third quarter of that year n nD The above results were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on April 22 2025 n nE The statutory auditors have issued an unmodified report on the above financial results n

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025
Date of end of reporting period		31-Mar-2025
Whether accounts are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
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
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-Jan-2025
B	Date of end of reporting period	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	5500000
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	-6200000
5	Total Other comprehensive income	700000