Integrated Filing — IndAS

General information about company
Scrip Code	519600
NSE Symbol	CCL
MSEI Symbol	NOTLISTED
ISIN	INE421D01022
Name of company	CCL PRODUCTS (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	05-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	25-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	Coffee and coffee related products
Start date and time of board meeting	05-May-2025   13:00:00
End date and time of board meeting	05-May-2025   17:00:00
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
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	2025-02-05
Indicate Company website link for updated RPT policy of the Company	www.cclproducts.com
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, since there were no defaults on loans and debt securities made by the company.

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	4478998000	17179971000
	Other income	79026000	139119000
	Total income	4558024000	17319090000
2	Expenses
(a)	Cost of materials consumed	2703052000	9573283000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-291688000	153832000
(d)	Employee benefit expense	305492000	1125153000
(e)	Finance costs	185643000	688142000
(f)	Depreciation, depletion and amortisation expense	118988000	486976000
(f)	Other Expenses
1	other expenses	1239052000	3987171000
	Total other expenses	1239052000	3987171000
	Total expenses	4260539000	16014557000
3	Total profit before exceptional items and tax	297485000	1304533000
4	Exceptional items	0	0
5	Total profit before tax	297485000	1304533000
6	Tax expense
7	Current tax	22044000	293482000
8	Deferred tax	-26108000	88053000
9	Total tax expenses	-4064000	381535000
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	301549000	922998000
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	301549000	922998000
17	Other comprehensive income net of taxes	-4883000	-4883000
18	Total Comprehensive Income for the period	296666000	918115000
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	267056000	267056000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		11617771000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.26	6.93
	Diluted earnings (loss) per share from continuing operations	2.26	6.92
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	2.26	6.93
	Diluted earnings (loss) per share from continuing and discontinued operations	2.26	6.92
24	Debt equity ratio	0.0072	0.0072
25	Debt service coverage ratio	0.0177	0.0177
26	Interest service coverage ratio	0.036	0.036
27	Disclosure of notes on financial results		1. The above statement of audited standalone financial results of CCL Products India Limited , which have been prepared in accordance with the Indian Accounting Standards prescribed under Section 133 of the Companies Act 2013 read with relevant rules issued thereunder, other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meetings held on May 05, 2025. The Statutory Auditors of the Company have issued audit report with unmodified opinion on the above results. n2. The Standalone operations of the Company relates to one reportable segment and hence segmental reporting as per IND AS 108 is not applicable. n3. Employee Benefit expenses for the year ending March 31, 2025 includes Rs.590.69 lakhs towards CCL EMPLOYEE STOCK OPTION SCHEME 2022 provided as per Ind AS 102 Share Based Payments. n4. The figures for the corresponding previous periods have been regrouped or reclassified wherever necessary, to make them comparable. The figures for quarter ended March 31, 2025 are balancing figures between the audited figures of the full financial year and the limited reviewed year to date figures upto the third quarter of the financial year. n5. The Board of Directors has recommended a final dividend of Rs. 5.00 per equity of Rs. 2 each for the year ended 31st March, 2025. This payment of dividend is subject to approval of members of the Company at ensuing Annual General Meeting of the Company. n6. The results for the Fourth Quarter and Financial year ended March 31, 2025 are also available on Bombay Stock Exchange website, the National Stock Exchange website and on the Company website. 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	8815489000
	Capital work-in-progress	281000000
	Investment property
	Goodwill	0
	Other intangible assets	82000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	2417484000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	100034000
	Total non-current financial assets	2517518000
	Deferred tax assets (net)
	Other non-current assets	312398000
	Total non-current assets	11926487000
2	Current assets
	Inventories	5455021000
	Current financial asset
	Current investments	0
	Trade receivables, current	4231861000
	Cash and cash equivalents	171698000
	Bank balance other than cash and cash equivalents	7723000
	Loans, current	0
	Other current financial assets	881770000
	Total current financial assets	5293052000
	Current tax assets (net)
	Other current assets	976327000
	Total current assets	11724400000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	23650887000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	267056000
	Other equity	11617771000
	Total equity attributable to owners of parent	11884827000
	Non controlling interest
	Total equity	11884827000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	347396000
	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
	Total non-current financial liabilities	347396000
	Provisions, non-current	45175000
	Deferred tax liabilities (net)	715354000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	1107925000
	Current liabilities
	Current financial liabilities
	Borrowings, current	8245380000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	143191000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1047176000
	Total Trade payable	1190367000
	Other current financial liabilities	755106000
	Total current financial liabilities	10190853000
	Other current liabilities	86556000
	Provisions, current	380726000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	10658135000
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	11766060000
	Total equity and liabilites	23650887000
	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	Items that will not be reclassified to profit or loss	-7506000	-7506000
	Total Amount of items that will not be reclassified to profit and loss	-7506000	-7506000
2	Income tax relating to items that will not be reclassified to profit or loss	-2623000	-2623000
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	0	0
5	Total Other comprehensive income	-4883000	-4883000

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			1304533000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			688142000
	Adjustments for decrease (increase) in inventories			-858698000
	Adjustments for decrease (increase) in trade receivables, current			-883501000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-207351000
	Adjustments for decrease (increase) in other non-current assets			-5373000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-106444000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			742366000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			320576000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			486976000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			63791000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			519882000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	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			0
	Other adjustments to reconcile profit (loss)			-335448000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			424918000
	Net cash flows from (used in) operations			1729451000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			252500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1476951000
	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			46048000
	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			0
	Purchase of property, plant and equipment			661909000
	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			779673000
	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			51631000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-495000
	Net cash flows from (used in) investing activities	-1436494000
	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			1000000
	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			1317056000
	Repayments of borrowings			543750000
	Payments of lease liabilities			15006000
	Dividends paid			267057000
	Interest paid			688142000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-195899000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-155442000
	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			-155442000
	Cash and cash equivalents cash flow statement at beginning of period			327140000
	Cash and cash equivalents cash flow statement at end of period			171698000