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	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	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

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	8358476000	31057499000
	Other income	38061000	84537000
	Total income	8396537000	31142036000
2	Expenses
(a)	Cost of materials consumed	5381758000	19145432000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-730615000	-719567000
(d)	Employee benefit expense	491225000	1719784000
(e)	Finance costs	342511000	1128314000
(f)	Depreciation, depletion and amortisation expense	269521000	984612000
(f)	Other Expenses
1	Other Expenses	1583308000	5360928000
	Total other expenses	1583308000	5360928000
	Total expenses	7337708000	27619503000
3	Total profit before exceptional items and tax	1058829000	3522533000
4	Exceptional items	0	0
5	Total profit before tax	1058829000	3522533000
6	Tax expense
7	Current tax	29530000	291024000
8	Deferred tax	10615000	128144000
9	Total tax expenses	40145000	419168000
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	1018684000	3103365000
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	1018684000	3103365000
17	Other comprehensive income net of taxes	45244000	5829000
18	Total Comprehensive Income for the period	1063928000	3109194000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1018684000	3103365000
	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	45244000	5829000
	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	267056000	267056000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		19405221000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.65	23.31
	Diluted earnings (loss) per share from continuing operations	7.64	23.26
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	7.65	23.31
	Diluted earnings (loss) per share from continuing and discontinued operations	7.64	23.26
24	Debt equity ratio	0.0092	0.0092
25	Debt service coverage ratio	0.0186	0.0186
26	Interest service coverage ratio	0.0499	0.0499
27	Disclosure of notes on financial results		1.The above statement of audited consolidated 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 consolidated audited financial results include the financial results of CCL Products Limited and its 5 subsidiaries namely CCL Food and Beverages Private Limited, Continental Coffee Private Limited, Ngon Coffee Company Limited, Vietnam, Continental Coffee SA, Switzerland and Jayanti Pte Limited, Singapore, collectively referred as the Group). n3. The Consolidated operations of the Group relates to one reportable segment and hence segmental reporting as per IND AS 108 is not applicable. n4. 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. n5. 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. n6. 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. n7. 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.

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	16195646000
	Capital work-in-progress	4525017000
	Investment property	0
	Goodwill	0
	Other intangible assets	82000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	10000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	500698000
	Total non-current financial assets	500708000
	Deferred tax assets (net)	0
	Other non-current assets	312397000
	Total non-current assets	21533850000
2	Current assets
	Inventories	10522596000
	Current financial asset
	Current investments	0
	Trade receivables, current	6902795000
	Cash and cash equivalents	969426000
	Bank balance other than cash and cash equivalents	7723000
	Loans, current	0
	Other current financial assets	39341000
	Total current financial assets	7919285000
	Current tax assets (net)	0
	Other current assets	2434039000
	Total current assets	20875920000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	42409770000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	267056000
	Other equity	19405221000
	Total equity attributable to owners of parent	19672277000
	Non controlling interest
	Total equity	19672277000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	5563048000
	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	0
	Total non-current financial liabilities	5563048000
	Provisions, non-current	48566000
	Deferred tax liabilities (net)	742316000
	Deferred government grants, Non-current	0
	Other non-current liabilities	16821000
	Total non-current liabilities	6370751000
	Current liabilities
	Current financial liabilities
	Borrowings, current	12563036000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	153909000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2057528000
	Total Trade payable	2211437000
	Other current financial liabilities	964872000
	Total current financial liabilities	15739345000
	Other current liabilities	246491000
	Provisions, current	380906000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	16366742000
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	22737493000
	Total equity and liabilites	42409770000
	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	-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
1	Items that will be reclassified to profit or loss	50127000	10712000
	Total Amount of items that will be reclassified to profit and loss	50127000	10712000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	45244000	5829000

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			3522533000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1128314000
	Adjustments for decrease (increase) in inventories			-2638384000
	Adjustments for decrease (increase) in trade receivables, current			-1743064000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			381428000
	Adjustments for decrease (increase) in other non-current assets			-5373000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-379590000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1214098000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			343973000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			984612000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			544291000
	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			20974000
	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)			-182457000
	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)			-373126000
	Net cash flows from (used in) operations			3149407000
	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			2896907000
	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			0
	Purchase of property, plant and equipment			4179546000
	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			20974000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-497000
	Net cash flows from (used in) investing activities	-4159069000
	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			3035983000
	Repayments of borrowings			1118295000
	Payments of lease liabilities			-6705000
	Dividends paid			267056000
	Interest paid			1128314000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			530023000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-732139000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			10713000
	Net increase (decrease) in cash and cash equivalents			-721426000
	Cash and cash equivalents cash flow statement at beginning of period			1690852000
	Cash and cash equivalents cash flow statement at end of period			969426000