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	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	PAINT
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

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	27040300000	115447100000
	Other income	171100000	947800000
	Total income	27211400000	116394900000
2	Expenses
(a)	Cost of materials consumed	13932200000	58746900000
(b)	Purchases of stock-in-trade	2478700000	10216500000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-920200000	-1344100000
(d)	Employee benefit expense	2015200000	8147000000
(e)	Finance costs	151000000	632700000
(f)	Depreciation, depletion and amortisation expense	891900000	3541900000
(f)	Other Expenses
1	Other Expenses	5256700000	21119900000
	Total other expenses	5256700000	21119900000
	Total expenses	23805500000	101060800000
3	Total profit before exceptional items and tax	3405900000	15334100000
4	Exceptional items	0	0
5	Total profit before tax	3405900000	15334100000
6	Tax expense
7	Current tax	946700000	3868800000
8	Deferred tax	-76500000	-12200000
9	Total tax expenses	870200000	3856600000
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	2535700000	11477500000
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	93400000	350600000
16	Total profit (loss) for period	2629100000	11828100000
17	Other comprehensive income net of taxes	-90200000	-33300000
18	Total Comprehensive Income for the period	2538900000	11794800000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	2620500000	11804000000
	Total profit or loss, attributable to non-controlling interests	8600000	8600000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	2530500000	11770900000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	8400000	23900000
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		60375100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.25	10.13
	Diluted earnings (loss) per share from continuing operations	2.25	10.12
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	2.25	10.13
	Diluted earnings (loss) per share from continuing and discontinued operations	2.25	10.12
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	26934500000
	Capital work-in-progress	1226400000
	Investment property	0
	Goodwill	3231400000
	Other intangible assets	6604000000
	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	1989500000
	Trade receivables, non-current	101400000
	Loans, non-current	0
	Other non-current financial assets	1016800000
	Total non-current financial assets	3107700000
	Deferred tax assets (net)	68200000
	Other non-current assets	1214400000
	Total non-current assets	42413400000
2	Current assets
	Inventories	23661400000
	Current financial asset
	Current investments	3336800000
	Trade receivables, current	15356700000
	Cash and cash equivalents	2539500000
	Bank balance other than cash and cash equivalents	2465300000
	Loans, current	0
	Other current financial assets	370900000
	Total current financial assets	24069200000
	Current tax assets (net)	0
	Other current assets	1172400000
	Total current assets	48903000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	91316400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1165900000
	Other equity	60375100000
	Total equity attributable to owners of parent	61541000000
	Non controlling interest	125900000
	Total equity	61666900000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	4187700000
	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	682100000
	Total non-current financial liabilities	4869800000
	Provisions, non-current	152700000
	Deferred tax liabilities (net)	747800000
	Deferred government grants, Non-current	0
	Other non-current liabilities	82100000
	Total non-current liabilities	5852400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2515000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	779400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	16623300000
	Total Trade payable	17402700000
	Other current financial liabilities	1451900000
	Total current financial liabilities	21369600000
	Other current liabilities	1452800000
	Provisions, current	667200000
	Current tax liabilities (Net)	307500000
	Deferred government grants, Current	0
	Total current liabilities	23797100000
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	29649500000
	Total equity and liabilites	91316400000
	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	Re-measurement gains/(losses) on defined benefit obligations	-16500000	-9100000
	Total Amount of items that will not be reclassified to profit and loss	-16500000	-9100000
2	Income tax relating to items that will not be reclassified to profit or loss	-4000000	-2200000
3	Amount of items that will be reclassified to profit and loss
1	Share of Other comprehensive income in Joint Venture (net of tax)	2200000	-300000
	Total Amount of items that will be reclassified to profit and loss	2200000	-300000
4	Income tax relating to items that will be reclassified to profit or loss	79900000	26100000
5	Total Other comprehensive income	-90200000	-33300000

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			15334100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			632700000
	Adjustments for decrease (increase) in inventories			-1829100000
	Adjustments for decrease (increase) in trade receivables, current			-1321100000
	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			82600000
	Adjustments for other financial assets, current			657500000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			40500000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-3938100000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3541900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			61500000
	Adjustments for other financial liabilities, current			-196100000
	Adjustments for other financial liabilities, non-current			-229700000
	Adjustments for unrealised foreign exchange losses gains			-10900000
	Adjustments for dividend income			0
	Adjustments for interest income			258900000
	Adjustments for share-based payments			61200000
	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)			58700000
	Other adjustments for non-cash items			3700000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-2643600000
	Net cash flows from (used in) operations			12690500000
	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			12690500000
	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			4294400000
	Proceeds from sales of investment property			49000000
	Purchase of investment property			18105600000
	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			21400000
	Interest received			243500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			15587300000
	Net cash flows from (used in) investing activities	-6498800000
	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			0
	Repayments of borrowings			28800000
	Payments of lease liabilities			1255800000
	Dividends paid			4080300000
	Interest paid			124600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-566000000
	Net cash flows from (used in) financing activities			-6055400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			136300000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			600000
	Net increase (decrease) in cash and cash equivalents			136900000
	Cash and cash equivalents cash flow statement at beginning of period			2402600000
	Cash and cash equivalents cash flow statement at end of period			2539500000