Integrated Filing — IndAS

General information about company
Scrip Code	523648
NSE Symbol	PLASTIBLEN
MSEI Symbol	NOTLISTED
ISIN	INE083C01022
Name of company	PLASTIBLENDS INDIA 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	Standalone
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	MASTERBATHCHES
Start date and time of board meeting	28-Apr-2025   12:00:00
End date and time of board meeting	28-Apr-2025   15:45:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(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	NA
(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.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(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?	Yes
Latest Date on which RPT policy is updated	2024-01-11
Indicate Company website link for updated RPT policy of the Company	https://www.plastiblends.com/uploads/investors/files/policy-on-related-party-transactions_1714030889.pdf
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

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	Standalone	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	1991583000	7804535000
	Other income	24088000	94333000
	Total income	2015671000	7898868000
2	Expenses
(a)	Cost of materials consumed	1325760000	5743583000
(b)	Purchases of stock-in-trade	58900000	75463000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	95017000	-911000
(d)	Employee benefit expense	107788000	422820000
(e)	Finance costs	2844000	12650000
(f)	Depreciation, depletion and amortisation expense	37946000	152235000
(f)	Other Expenses
1	Other Expenses	259598000	1043828000
	Total other expenses	259598000	1043828000
	Total expenses	1887853000	7449668000
3	Total profit before exceptional items and tax	127818000	449200000
4	Exceptional items	0	0
5	Total profit before tax	127818000	449200000
6	Tax expense
7	Current tax	34006000	122322000
8	Deferred tax	-1895000	-7545000
9	Total tax expenses	32111000	114777000
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	95707000	334423000
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	0	0
16	Total profit (loss) for period	95707000	334423000
17	Other comprehensive income net of taxes	-202039000	-2556000
18	Total Comprehensive Income for the period	-106332000	331867000
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	129946000	129946000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.68	12.87
	Diluted earnings (loss) per share from continuing operations	3.68	12.87
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	3.68	12.87
	Diluted earnings (loss) per share from continuing and discontinued operations	3.68	12.87
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1t The above results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 28th April 2025. ntt n2tThe above Financial results have been prepared in accordance with Indian Accounting Standards as prescribed under section 133 of Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India. nt n3tThe Board of Director has recommended dividend of Rs. 2.50 per share i.e. @ 50% (Previous year Rs. 4.25 per share @ 85%.) n n4tThe Company does not have any Subsidiaries, Associates, Joint Venture Companies as on 31st March 2025. Thus, Consolidated Financial Statements are not applicable. n n5tThe financial figures of last quarter ended 31st March 2025 are balancing figures between audited financial figures in respect of financial year ended 31st March 2025 and published year to date figures upto 31st December 2024, which were subject to Limited Review. n n6tThe Company is operating only in one segment, namely - Masterbatches. nt n7tPrevious Year / Quarter figures have been regrouped and rearranged wherever necessary to make them comparable. n

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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	1683997000
	Capital work-in-progress	25276000
	Investment property	19614000
	Goodwill	0
	Other intangible assets	585000
	Intangible assets under development	360000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	241593000
	Trade receivables, non-current
	Loans, non-current	870000
	Other non-current financial assets	38990000
	Total non-current financial assets	281453000
	Deferred tax assets (net)
	Other non-current assets
	Total non-current assets	2011285000
2	Current assets
	Inventories	1392260000
	Current financial asset
	Current investments	322816000
	Trade receivables, current	1112892000
	Cash and cash equivalents	46110000
	Bank balance other than cash and cash equivalents	9384000
	Loans, current	5459000
	Other current financial assets	38887000
	Total current financial assets	1535548000
	Current tax assets (net)
	Other current assets	128955000
	Total current assets	3056763000
3	Non-current assets classified as held for sale	784000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	5068832000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	129946000
	Other equity	4145569000
	Total equity attributable to owners of parent	4275515000
	Non controlling interest
	Total equity	4275515000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	122386000
	Total non-current financial liabilities	122386000
	Provisions, non-current	40475000
	Deferred tax liabilities (net)	120578000
	Deferred government grants, Non-current
	Other non-current liabilities	2123000
	Total non-current liabilities	285562000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	10114000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	266668000
	Total Trade payable	276782000
	Other current financial liabilities	195564000
	Total current financial liabilities	472346000
	Other current liabilities	21332000
	Provisions, current	7217000
	Current tax liabilities (Net)	6860000
	Deferred government grants, Current
	Total current liabilities	507755000
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	793317000
	Total equity and liabilites	5068832000
	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		Standalone	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	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	A (i) Items that will not be reclassified to profit & Loss	-230656000	-3105000
2	(ii) Income Tax Relating to Items that will not be reclassified to profit & Loss	28617000	549000
	Total Amount of items that will not be reclassified to profit and loss	-202039000	-2556000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	-202039000	-2556000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			449200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			8551000
	Adjustments for decrease (increase) in inventories			-135013000
	Adjustments for decrease (increase) in trade receivables, current			-239636000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-38282000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-1272000
	Adjustments for other financial assets, current			5776000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			52408000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-24578000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			152234000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-10467000
	Adjustments for provisions, non-current			14325000
	Adjustments for other financial liabilities, current			23688000
	Adjustments for other financial liabilities, non-current			5292000
	Adjustments for unrealised foreign exchange losses gains			-2387000
	Adjustments for dividend income			2896000
	Adjustments for interest income			1869000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			2462000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-31167000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-16247000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-239078000
	Net cash flows from (used in) operations			210122000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			121514000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			88608000
	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			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	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			1968000
	Purchase of property, plant and equipment			113966000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	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			2896000
	Interest received			1869000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			169774000
	Net cash flows from (used in) investing activities	62541000
	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			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			110454000
	Interest paid			8551000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-119005000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			32144000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			32144000
	Cash and cash equivalents cash flow statement at beginning of period			13965000
	Cash and cash equivalents cash flow statement at end of period			46109000