Integrated Filing — IndAS

General information about company
Scrip Code	543332
NSE Symbol	EPIGRAL
MSEI Symbol	NOTLISTED
ISIN	INE071N01016
Name of company	Epigral 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	05-May-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	Single segment
Description of single segment	Chlor Alkali and its Derivatives
Start date and time of board meeting	05-May-2025   12:00:00
End date and time of board meeting	05-May-2025   14:45:00
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

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	6276300000	25501300000
	Other income	34000000	152100000
	Total income	6310300000	25653400000
2	Expenses
(a)	Cost of materials consumed	3232600000	13224000000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	56600000	310900000
(d)	Employee benefit expense	310000000	1144800000
(e)	Finance costs	117700000	532700000
(f)	Depreciation, depletion and amortisation expense	339500000	1325600000
(f)	Other Expenses
1	Power and Fuel Expenses	377000000	1300800000
2	Other Expenses	566300000	2413600000
	Total other expenses	943300000	3714400000
	Total expenses	4999700000	20252400000
3	Total profit before exceptional items and tax	1310600000	5401000000
4	Exceptional items	0	0
5	Total profit before tax	1310600000	5401000000
6	Tax expense
7	Current tax	150400000	981700000
8	Deferred tax	294000000	852300000
9	Total tax expenses	444400000	1834000000
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	866200000	3567000000
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	2700000	9900000
16	Total profit (loss) for period	868900000	3576900000
17	Other comprehensive income net of taxes	-600000	-4200000
18	Total Comprehensive Income for the period	868300000	3572700000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	868900000	3576900000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	868300000	3572700000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	431400000	431400000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		18613900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	20.14	84.68
	Diluted earnings (loss) per share from continuing operations	20.14	84.68
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	20.14	84.68
	Diluted earnings (loss) per share from continuing and discontinued operations	20.14	84.68
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	22192900000
	Capital work-in-progress	638900000
	Investment property	0
	Goodwill	0
	Other intangible assets	187300000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	215400000
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	73000000
	Total non-current financial assets	73000000
	Deferred tax assets (net)	0
	Other non-current assets	464500000
	Total non-current assets	23772000000
2	Current assets
	Inventories	3879900000
	Current financial asset
	Current investments	766000000
	Trade receivables, current	2323200000
	Cash and cash equivalents	186400000
	Bank balance other than cash and cash equivalents	35500000
	Loans, current	3900000
	Other current financial assets	400600000
	Total current financial assets	3715600000
	Current tax assets (net)	0
	Other current assets	156900000
	Total current assets	7752400000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	31524400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	431400000
	Other equity	18613900000
	Total equity attributable to owners of parent	19045300000
	Non controlling interest
	Total equity	19045300000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	4489700000
	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	67500000
	Total non-current financial liabilities	4557200000
	Provisions, non-current	58000000
	Deferred tax liabilities (net)	2936500000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	7551700000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1356100000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	247200000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1609600000
	Total Trade payable	1856800000
	Other current financial liabilities	1033600000
	Total current financial liabilities	4246500000
	Other current liabilities	675200000
	Provisions, current	3200000
	Current tax liabilities (Net)	2500000
	Deferred government grants, Current	0
	Total current liabilities	4927400000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	12479100000
	Total equity and liabilites	31524400000
	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)
	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	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 in subsequent periods-Remeasurment (loss) on defined benefit plans	-1000000	-6500000
	Total Amount of items that will not be reclassified to profit and loss	-1000000	-6500000
2	Income tax relating to items that will not be reclassified to profit or loss	-400000	-2300000
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	-600000	-4200000

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			5401000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			532700000
	Adjustments for decrease (increase) in inventories			-1250000000
	Adjustments for decrease (increase) in trade receivables, current			-539000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-30300000
	Adjustments for decrease (increase) in other non-current assets			-11600000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			13000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			30800000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-51200000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1325600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			1100000
	Adjustments for provisions, non-current			2700000
	Adjustments for other financial liabilities, current			167700000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-9500000
	Adjustments for dividend income			0
	Adjustments for interest income			3300000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-65200000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-4400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			109100000
	Net cash flows from (used in) operations			5510100000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1104500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4405600000
	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			83400000
	Purchase of property, plant and equipment			1946900000
	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			0
	Interest received			2600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-754700000
	Net cash flows from (used in) investing activities	-2615600000
	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			3247200000
	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			1370000000
	Repayments of borrowings			5151000000
	Payments of lease liabilities			23600000
	Dividends paid			315400000
	Interest paid			762600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1635400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			154600000
	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			154600000
	Cash and cash equivalents cash flow statement at beginning of period			31800000
	Cash and cash equivalents cash flow statement at end of period			186400000