Integrated Filing — IndAS

General information about company
Scrip Code	541557
NSE Symbol	FINEORG
MSEI Symbol	NOTLISTED
ISIN	INE686Y01026
Name of company	Fine Organic 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	08-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange
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	Unaudited
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	Manufacturing of Specialty Chemicals
Start date and time of board meeting	08-May-2025   12:15:00
End date and time of board meeting	08-May-2025   18:00:00
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	Unaudited	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	6067894000	22691479000
	Other income	257689000	976000000
	Total income	6325583000	23667479000
2	Expenses
(a)	Cost of materials consumed	3619671000	13815207000
(b)	Purchases of stock-in-trade	19908000	37098000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	26296000	-566743000
(d)	Employee benefit expense	372788000	1351615000
(e)	Finance costs	7242000	21956000
(f)	Depreciation, depletion and amortisation expense	148440000	522962000
(f)	Other Expenses
1	Other Expenses	833575000	2925529000
	Total other expenses	833575000	2925529000
	Total expenses	5027920000	18107624000
3	Total profit before exceptional items and tax	1297663000	5559855000
4	Exceptional items	0	0
5	Total profit before tax	1297663000	5559855000
6	Tax expense
7	Current tax	330136000	1458974000
8	Deferred tax	-2146000	-12368000
9	Total tax expenses	327990000	1446606000
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	969673000	4113249000
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	1491000	-8285000
16	Total profit (loss) for period	971164000	4104964000
17	Other comprehensive income net of taxes	-17026000	-23539000
18	Total Comprehensive Income for the period	954138000	4081425000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	971164000	4104963000
	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	-17026000	-23539000
	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	153300000	153300000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		22799004000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	31.68	133.89
	Diluted earnings (loss) per share from continuing operations	31.68	133.89
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	31.68	133.89
	Diluted earnings (loss) per share from continuing and discontinued operations	31.68	133.89
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	3608693000
	Capital work-in-progress	271734000
	Investment property
	Goodwill	0
	Other intangible assets	25538000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	352715000
	Trade receivables, non-current
	Loans, non-current	8997000
	Other non-current financial assets	2190208000
	Total non-current financial assets	2551920000
	Deferred tax assets (net)	153035000
	Other non-current assets	362170000
	Total non-current assets	6973090000
2	Current assets
	Inventories	3629150000
	Current financial asset
	Current investments	0
	Trade receivables, current	3315347000
	Cash and cash equivalents	1891546000
	Bank balance other than cash and cash equivalents	7607942000
	Loans, current	6287000
	Other current financial assets	15404000
	Total current financial assets	12836526000
	Current tax assets (net)	197037000
	Other current assets	1470935000
	Total current assets	18133648000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	25106738000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	153300000
	Other equity	22799004000
	Total equity attributable to owners of parent	22952304000
	Non controlling interest
	Total equity	22952304000
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	10212000
	Total non-current financial liabilities	10212000
	Provisions, non-current	0
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	10212000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	198030000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1356497000
	Total Trade payable	1554527000
	Other current financial liabilities	40845000
	Total current financial liabilities	1595372000
	Other current liabilities	110240000
	Provisions, current	296897000
	Current tax liabilities (Net)	141713000
	Deferred government grants, Current
	Total current liabilities	2144222000
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	2154434000
	Total equity and liabilites	25106738000
	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		Unaudited	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	Unaudited	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	Others	-3263000	-11967000
	Total Amount of items that will not be reclassified to profit and loss	-3263000	-11967000
2	Income tax relating to items that will not be reclassified to profit or loss	-790000	-2981000
3	Amount of items that will be reclassified to profit and loss
1	Others	-19448000	-19448000
	Total Amount of items that will be reclassified to profit and loss	-19448000	-19448000
4	Income tax relating to items that will be reclassified to profit or loss	-4895000	-4895000
5	Total Other comprehensive income	-17026000	-23539000

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			Unaudited
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			5559855000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-987143000
	Adjustments for decrease (increase) in trade receivables, current			-254846000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-445123000
	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			0
	Adjustments for depreciation and amortisation expense			521569000
	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			21889000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-242469000
	Adjustments for dividend income			0
	Adjustments for interest income			707031000
	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)			0
	Other adjustments for non-cash items			28276000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-2064878000
	Net cash flows from (used in) operations			3494977000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1454970000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2040007000
	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			2771000
	Purchase of property, plant and equipment			1275980000
	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			13000
	Interest received			679693000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-6092552000
	Net cash flows from (used in) investing activities	-6686055000
	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			20920000
	Dividends paid			306550000
	Interest paid			19264000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			3305000
	Net cash flows from (used in) financing activities			-343429000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-4989477000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-69511000
	Net increase (decrease) in cash and cash equivalents			-5058988000
	Cash and cash equivalents cash flow statement at beginning of period			6950534000
	Cash and cash equivalents cash flow statement at end of period			1891546000