Integrated Filing — IndAS

General information about company
Scrip Code	526797
NSE Symbol	GREENPLY
MSEI Symbol	NOTLISTED
ISIN	INE461C01038
Name of company	GREENPLY INDUSTRIES LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	28-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	23-Apr-2025
Description of presentation currency	INR (in Actuals)
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	Multi segment
Description of single segment
Start date and time of board meeting	28-Apr-2025   11:45:00
End date and time of board meeting	28-Apr-2025   16:00:00
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
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	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
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	6487701000	24875814000
	Other income	61075000	164936000
	Total income	6548776000	25040750000
2	Expenses
(a)	Cost of materials consumed	2580216000	9832185000
(b)	Purchases of stock-in-trade	1612470000	5794901000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-398610000	-785766000
(d)	Employee benefit expense	789649000	3159971000
(e)	Finance costs	131247000	430877000
(f)	Depreciation, depletion and amortisation expense	149743000	601358000
(f)	Other Expenses
1	Other Expenses	1223182000	4497995000
	Total other expenses	1223182000	4497995000
	Total expenses	6087897000	23531521000
3	Total profit before exceptional items and tax	460879000	1509229000
4	Exceptional items	0	0
5	Total profit before tax	460879000	1509229000
6	Tax expense
7	Current tax	84833000	272376000
8	Deferred tax	-6242000	-19610000
9	Total tax expenses	78591000	252766000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	382288000	1256463000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	-216253000	-339226000
16	Total profit (loss) for period	166035000	917237000
17	Other comprehensive income net of taxes	68099000	67477000
18	Total Comprehensive Income for the period	234134000	984714000
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	124873000	124873000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		7961508000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.33	7.39
	Diluted earnings (loss) per share from continuing operations	1.33	7.34
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	1.33	7.39
	Diluted earnings (loss) per share from continuing and discontinued operations	1.33	7.34
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

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

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	8376704000
	Capital work-in-progress	441897000
	Investment property	0
	Goodwill	0
	Other intangible assets	190789000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	610028000
	Non-current financial assets
	Non-current investments	62811000
	Trade receivables, non-current	0
	Loans, non-current	10502000
	Other non-current financial assets	19133000
	Total non-current financial assets	92446000
	Deferred tax assets (net)	95822000
	Other non-current assets	482299000
	Total non-current assets	10289985000
2	Current assets
	Inventories	5178601000
	Current financial asset
	Current investments	0
	Trade receivables, current	3233055000
	Cash and cash equivalents	108524000
	Bank balance other than cash and cash equivalents	138186000
	Loans, current	16941000
	Other current financial assets	66695000
	Total current financial assets	3563401000
	Current tax assets (net)	0
	Other current assets	490040000
	Total current assets	9232042000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	19522027000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	124873000
	Other equity	7961508000
	Total equity attributable to owners of parent	8086381000
	Non controlling interest	2825000
	Total equity	8089206000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3723830000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	152401000
	Total non-current financial liabilities	3876231000
	Provisions, non-current	109303000
	Deferred tax liabilities (net)	10637000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	3996171000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1158787000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	283866000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	5070304000
	Total Trade payable	5354170000
	Other current financial liabilities	667669000
	Total current financial liabilities	7180626000
	Other current liabilities	214130000
	Provisions, current	34151000
	Current tax liabilities (Net)	7743000
	Deferred government grants, Current	0
	Total current liabilities	7436650000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	11432821000
	Total equity and liabilites	19522027000
	Disclosure of notes on assets and liabilities

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	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts 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)
1	Plywood and allied products	5134509000	19586896000
2	Medium density fibreboards and allied products	1357151000	5303989000
	Total Segment Revenue	6491660000	24890885000
	Less: Inter segment revenue	3959000	3959000
	Revenue from operations	6487701000	24875814000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Plywood and allied products	452742000	1541281000
2	Medium density fibreboards and allied products	112470000	330277000
	Total Profit before tax	565212000	1871558000
	i. Finance cost	131247000	131247000
	ii. Other Unallocable Expenditure net off Unallocable income	189339000	189339000
	Profit before tax	244626000	1170003000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Plywood and allied products	11245176000	11245176000
2	Medium density fibreboards and allied products	7343269000	7343269000
	Total Segment Asset	18588445000	18588445000
	Un-allocable Assets	933582000	933582000
	Net Segment Asset	19522027000	19522027000
4	Segment Liabilities
	Segment Liabilities
1	Plywood and allied products	6591860000	6591860000
2	Medium density fibreboards and allied products	4829678000	4829678000
	Total Segment Liabilities	11421538000	11421538000
	Un-allocable Liabilities	11283000	11283000
	Net Segment Liabilities	11432821000	11432821000
	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	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
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	Items that will not be reclassified to profit or loss	58000	-638000
	Total Amount of items that will not be reclassified to profit and loss	58000	-638000
2	Income tax relating to items that will not be reclassified to profit or loss	-11000	-186000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit or loss	68030000	67929000
	Total Amount of items that will be reclassified to profit and loss	68030000	67929000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	68099000	67477000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1509229000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			430877000
	Adjustments for decrease (increase) in inventories			-1701077000
	Adjustments for decrease (increase) in trade receivables, current			-762574000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			69269000
	Adjustments for decrease (increase) in other non-current assets			-13702000
	Adjustments for other financial assets, non-current			5852000
	Adjustments for other financial assets, current			79858000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1997095000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			2584000
	Adjustments for depreciation and amortisation expense			601358000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			34507000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			155094000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			87939000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			7497000
	Adjustments for fair value losses (gains)			-2018000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-17155000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			19289000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			994693000
	Net cash flows from (used in) operations			2503922000
	Dividends received			0
	Interest paid			0
	Interest received			-22819000
	Income taxes paid (refund)			294312000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2186791000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			13418000
	Other cash payments to acquire equity or debt instruments of other entities			649107000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			37303000
	Purchase of property, plant and equipment			770563000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			6543000
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			20945000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-115271000
	Net cash flows from (used in) investing activities	-1469818000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			62763000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			381231000
	Repayments of borrowings			755835000
	Payments of lease liabilities			53979000
	Dividends paid			61873000
	Interest paid			401309000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-829002000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-112029000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			294000
	Net increase (decrease) in cash and cash equivalents			-111735000
	Cash and cash equivalents cash flow statement at beginning of period			220259000
	Cash and cash equivalents cash flow statement at end of period			108524000