Integrated Filing — IndAS

General information about company
Scrip Code	509480
NSE Symbol	BERGEPAINT
MSEI Symbol	NOTLISTED
ISIN	INE463A01038
Name of company	BERGER PAINTS (I) 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	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	01-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	Paints
Start date and time of board meeting	14-May-2025   12:15:00
End date and time of board meeting	14-May-2025   14:05:00
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	2022-03-31
Indicate Company website link for updated RPT policy of the Company	https://www.bergerpaints.com/about-us/policies/policy-materiality-related-party-transactions-and-dealing-related-party
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
The Company is not falling under category of 'high value debt listed entities' as referred under Reg.15(1A) of SEBI-LODR. Hence, the disclosure for the default on Loans and Debt Securities is not applicable to the entity.

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	23474500000	101692200000
	Other income	194500000	1222100000
	Total income	23669000000	102914300000
2	Expenses
(a)	Cost of materials consumed	12488100000	52527900000
(b)	Purchases of stock-in-trade	2314900000	9734200000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-1003400000	-1376200000
(d)	Employee benefit expense	1477600000	6055000000
(e)	Finance costs	112300000	478600000
(f)	Depreciation, depletion and amortisation expense	798400000	3177500000
(f)	Other Expenses
1	Other Expenses	4302200000	18009900000
	Total other expenses	4302200000	18009900000
	Total expenses	20490100000	88606900000
3	Total profit before exceptional items and tax	3178900000	14307400000
4	Exceptional items	0	0
5	Total profit before tax	3178900000	14307400000
6	Tax expense
7	Current tax	802700000	3514100000
8	Deferred tax	7000000	18300000
9	Total tax expenses	809700000	3532400000
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	2369200000	10775000000
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	2369200000	10775000000
17	Other comprehensive income net of taxes	-3900000	2200000
18	Total Comprehensive Income for the period	2365300000	10777200000
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	1165900000	1165900000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		55644700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.03	9.24
	Diluted earnings (loss) per share from continuing operations	2.03	9.24
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	2.03	9.24
	Diluted earnings (loss) per share from continuing and discontinued operations	2.03	9.24
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	23785000000
	Capital work-in-progress	769500000
	Investment property	0
	Goodwill	0
	Other intangible assets	5942500000
	Intangible assets under development	26800000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	7454200000
	Trade receivables, non-current	101400000
	Loans, non-current	355300000
	Other non-current financial assets	984400000
	Total non-current financial assets	8895300000
	Deferred tax assets (net)	397900000
	Other non-current assets	610100000
	Total non-current assets	40427100000
2	Current assets
	Inventories	22066000000
	Current financial asset
	Current investments	3039600000
	Trade receivables, current	11243700000
	Cash and cash equivalents	1413900000
	Bank balance other than cash and cash equivalents	2244600000
	Loans, current	40000000
	Other current financial assets	360900000
	Total current financial assets	18342700000
	Current tax assets (net)	0
	Other current assets	929300000
	Total current assets	41338000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	81765100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1165900000
	Other equity	55644700000
	Total equity attributable to owners of parent	56810600000
	Non controlling interest
	Total equity	56810600000
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	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	4580100000
	Total non-current financial liabilities	4580100000
	Provisions, non-current	50100000
	Deferred tax liabilities (net)	389600000
	Deferred government grants, Non-current	0
	Other non-current liabilities	77100000
	Total non-current liabilities	5096900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3900000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	734800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	14958600000
	Total Trade payable	15693400000
	Other current financial liabilities	2101800000
	Total current financial liabilities	17799100000
	Other current liabilities	1138600000
	Provisions, current	626900000
	Current tax liabilities (Net)	293000000
	Deferred government grants, Current	0
	Total current liabilities	19857600000
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	24954500000
	Total equity and liabilites	81765100000
	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	Re-measurement gains/(losses) on defined benefit obligations	-5200000	2900000
	Total Amount of items that will not be reclassified to profit and loss	-5200000	2900000
2	Income tax relating to items that will not be reclassified to profit or loss	-1300000	700000
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	-3900000	2200000

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			14307400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			478600000
	Adjustments for decrease (increase) in inventories			-1871700000
	Adjustments for decrease (increase) in trade receivables, current			-1606700000
	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			139700000
	Adjustments for other financial assets, current			730600000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			36600000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-3485000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3177500000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			68400000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-118400000
	Adjustments for other financial liabilities, non-current			-1600000
	Adjustments for unrealised foreign exchange losses gains			15900000
	Adjustments for dividend income			-539000000
	Adjustments for interest income			208600000
	Adjustments for share-based payments			61200000
	Adjustments for fair value losses (gains)			-164900000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-909700000
	Other adjustments to reconcile profit (loss)			0
	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)			-3119100000
	Net cash flows from (used in) operations			11188300000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			11188300000
	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			18100000
	Purchase of property, plant and equipment			3555600000
	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			539000000
	Interest received			187700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2620800000
	Net cash flows from (used in) investing activities	-5431600000
	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			100000
	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			6500500000
	Repayments of borrowings			7100500000
	Payments of lease liabilities			1127400000
	Dividends paid			4080300000
	Interest paid			7000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-40200000
	Net cash flows from (used in) financing activities			-5854800000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-98100000
	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			-98100000
	Cash and cash equivalents cash flow statement at beginning of period			1512000000
	Cash and cash equivalents cash flow statement at end of period			1413900000