Integrated Filing — IndAS

General information about company
Scrip Code	544134
NSE Symbol	PLATIND
MSEI Symbol	NOTLISTED
ISIN	INE0PT501018
Name of company	PLATINUM 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	13-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	07-May-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	PVC & CPVC Additives and related products
Start date and time of board meeting	13-May-2025   17:00:00
End date and time of board meeting	13-May-2025   19:30:00
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	2023-06-12
Indicate Company website link for updated RPT policy of the Company	www.platinumindustriesltd.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?	Yes
No. of times funds raised during the quarter	1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
There is no default on Loans and Debt Securities during the Quarter.

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	822710000	3248930000
	Other income	25120000	162690000
	Total income	847830000	3411620000
2	Expenses
(a)	Cost of materials consumed	556280000	2082050000
(b)	Purchases of stock-in-trade	23100000	124000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	9540000	-23850000
(d)	Employee benefit expense	41360000	163580000
(e)	Finance costs	8820000	17580000
(f)	Depreciation, depletion and amortisation expense	9810000	29390000
(f)	Other Expenses
1	Other Expenses	108240000	355540000
	Total other expenses	108240000	355540000
	Total expenses	757150000	2748290000
3	Total profit before exceptional items and tax	90680000	663330000
4	Exceptional items	0	0
5	Total profit before tax	90680000	663330000
6	Tax expense
7	Current tax	19850000	167170000
8	Deferred tax	7510000	7780000
9	Total tax expenses	27360000	174950000
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	63320000	488380000
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	63320000	488380000
17	Other comprehensive income net of taxes	-10000	-60000
18	Total Comprehensive Income for the period	63310000	488320000
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	549250000	549250000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		3217530000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.15	8.89
	Diluted earnings (loss) per share from continuing operations	0.15	8.89
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	0.15	8.89
	Diluted earnings (loss) per share from continuing and discontinued operations	0.15	8.89
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	323170000
	Capital work-in-progress	433910000
	Investment property	210110000
	Goodwill	0
	Other intangible assets	74020000
	Intangible assets under development	3070000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	179760000
	Trade receivables, non-current	0
	Loans, non-current	168950000
	Other non-current financial assets	13890000
	Total non-current financial assets	362600000
	Deferred tax assets (net)	0
	Other non-current assets	18090000
	Total non-current assets	1424970000
2	Current assets
	Inventories	345980000
	Current financial asset
	Current investments	206210000
	Trade receivables, current	725000000
	Cash and cash equivalents	59520000
	Bank balance other than cash and cash equivalents	1390690000
	Loans, current	15000000
	Other current financial assets	53120000
	Total current financial assets	2449540000
	Current tax assets (net)	0
	Other current assets	105720000
	Total current assets	2901240000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	4326210000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	549250000
	Other equity	3217510000
	Total equity attributable to owners of parent	3766760000
	Non controlling interest
	Total equity	3766760000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	16860000
	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	61350000
	Total non-current financial liabilities	78210000
	Provisions, non-current	0
	Deferred tax liabilities (net)	5160000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	83370000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2970000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	21000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	383540000
	Total Trade payable	404540000
	Other current financial liabilities	35700000
	Total current financial liabilities	443210000
	Other current liabilities	5460000
	Provisions, current	1890000
	Current tax liabilities (Net)	25520000
	Deferred government grants, Current	0
	Total current liabilities	476080000
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	559450000
	Total equity and liabilites	4326210000
	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	REMEASUREMENT OF POST EMPLOYEMENT BENEFIT OBLGATION	-10000	-80000
	Total Amount of items that will not be reclassified to profit and loss	-10000	-80000
2	Income tax relating to items that will not be reclassified to profit or loss	0	-20000
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	-10000	-60000

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			663330000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			6530000
	Adjustments for decrease (increase) in inventories			-196110000
	Adjustments for decrease (increase) in trade receivables, current			-268910000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-27050000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-1920000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			170140000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-12760000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			29390000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-4680000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-46400000
	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			136880000
	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			-10330000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-498980000
	Net cash flows from (used in) operations			164350000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			171380000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-7030000
	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			58740000
	Other cash receipts from sales of equity or debt instruments of other entities			17100000
	Other cash payments to acquire equity or debt instruments of other entities			220090000
	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			6730000
	Purchase of property, plant and equipment			0
	Proceeds from sales of investment property			0
	Purchase of investment property			215350000
	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			460990000
	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			338950000
	Cash receipts from repayment of advances and loans made to other parties			155000000
	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			108990000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-590840000
	Net cash flows from (used in) investing activities	-1597140000
	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			-11780000
	Repayments of borrowings			4550000
	Payments of lease liabilities			11670000
	Dividends paid			0
	Interest paid			1990000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-29990000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1634160000
	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			-1634160000
	Cash and cash equivalents cash flow statement at beginning of period			1693680000
	Cash and cash equivalents cash flow statement at end of period			59520000

Signatory Details
Name of signatory	BHAGYASHREE MALLAWAT
Designation of person	Company Secretary and Compliance Officer
Place	MUMBAI
Date	13-May-2025