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	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	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

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	965100000	3922610000
	Other income	30230000	171210000
	Total income	995330000	4093820000
2	Expenses
(a)	Cost of materials consumed	653630000	2503820000
(b)	Purchases of stock-in-trade	59730000	280370000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-3310000	-37510000
(d)	Employee benefit expense	45220000	177730000
(e)	Finance costs	10110000	28010000
(f)	Depreciation, depletion and amortisation expense	12750000	41060000
(f)	Other Expenses
1	Other Expenses	128000000	420640000
	Total other expenses	128000000	420640000
	Total expenses	906130000	3414120000
3	Total profit before exceptional items and tax	89200000	679700000
4	Exceptional items	0	0
5	Total profit before tax	89200000	679700000
6	Tax expense
7	Current tax	20020000	168480000
8	Deferred tax	6100000	10260000
9	Total tax expenses	26120000	178740000
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	63080000	500960000
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	63080000	500960000
17	Other comprehensive income net of taxes	34120000	28250000
18	Total Comprehensive Income for the period	97200000	529210000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	63650000	498000000
	Total profit or loss, attributable to non-controlling interests	-570000	-570000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	97770000	526250000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-570000	2960000
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		3837620000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.16	9.07
	Diluted earnings (loss) per share from continuing operations	1.16	9.07
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	1.16	9.07
	Diluted earnings (loss) per share from continuing and discontinued operations	1.16	9.07
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	519920000
	Capital work-in-progress	437950000
	Investment property	210110000
	Goodwill	20000
	Other intangible assets	83630000
	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	0
	Trade receivables, non-current	0
	Loans, non-current	142500000
	Other non-current financial assets	17080000
	Total non-current financial assets	159580000
	Deferred tax assets (net)	4950000
	Other non-current assets	69510000
	Total non-current assets	1488740000
2	Current assets
	Inventories	476200000
	Current financial asset
	Current investments	206210000
	Trade receivables, current	793740000
	Cash and cash equivalents	125680000
	Bank balance other than cash and cash equivalents	1390770000
	Loans, current	0
	Other current financial assets	51500000
	Total current financial assets	2567900000
	Current tax assets (net)	0
	Other current assets	148950000
	Total current assets	3193050000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	4681790000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	549250000
	Other equity	3288360000
	Total equity attributable to owners of parent	3837610000
	Non controlling interest	127480000
	Total equity	3965090000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	30650000
	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	69460000
	Total non-current financial liabilities	100110000
	Provisions, non-current	0
	Deferred tax liabilities (net)	5160000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	105270000
	Current liabilities
	Current financial liabilities
	Borrowings, current	62940000
	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	404850000
	Total Trade payable	425850000
	Other current financial liabilities	74420000
	Total current financial liabilities	563210000
	Other current liabilities	7170000
	Provisions, current	14840000
	Current tax liabilities (Net)	26210000
	Deferred government grants, Current
	Total current liabilities	611430000
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	716700000
	Total equity and liabilites	4681790000
	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	Remeasurement of post meployment benefit obligation	-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
1	Exchange difference on translating the financial statement of foreign operations	34130000	28310000
	Total Amount of items that will be reclassified to profit and loss	34130000	28310000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	34120000	28250000

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			679700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			6870000
	Adjustments for decrease (increase) in inventories			-265500000
	Adjustments for decrease (increase) in trade receivables, current			-284010000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-69550000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-1860000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			171480000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			7110000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			41060000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			1790000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-37640000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			20000
	Adjustments for interest income			144900000
	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			-11740000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-586910000
	Net cash flows from (used in) operations			92790000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			172430000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-79640000
	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			142500000
	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			6730000
	Purchase of property, plant and equipment			561720000
	Proceeds from sales of investment property			0
	Purchase of investment property			435450000
	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			119200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-573830000
	Net cash flows from (used in) investing activities	-1587570000
	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			27480000
	Repayments of borrowings			-4540000
	Payments of lease liabilities			2240000
	Dividends paid			0
	Interest paid			-7420000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-30000000
	Net cash flows from (used in) financing activities			7200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1660010000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			28310000
	Net increase (decrease) in cash and cash equivalents			-1631700000
	Cash and cash equivalents cash flow statement at beginning of period			1757380000
	Cash and cash equivalents cash flow statement at end of period			125680000