Integrated Filing — IndAS

General information about company
Scrip Code	500187
NSE Symbol	AGI
MSEI Symbol	NOTLISTED
ISIN	INE415A01038
Name of company	AGI Greenpac 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	14-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	Multi segment
Description of single segment
Start date and time of board meeting	14-May-2025   02:00:00
End date and time of board meeting	14-May-2025   15:45:00
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	7048300000	25288200000
	Other income	372300000	747900000
	Total income	7420600000	26036100000
2	Expenses
(a)	Cost of materials consumed	1952500000	7364500000
(b)	Purchases of stock-in-trade	3700000	39800000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	342900000	135400000
(d)	Employee benefit expense	571000000	2175400000
(e)	Finance costs	213000000	846700000
(f)	Depreciation, depletion and amortisation expense	440200000	1771800000
(f)	Other Expenses
1	Power and Fuel	1329700000	4678000000
2	Other Expenses	1307000000	4756300000
	Total other expenses	2636700000	9434300000
	Total expenses	6160000000	21767900000
3	Total profit before exceptional items and tax	1260600000	4268200000
4	Exceptional items	0	0
5	Total profit before tax	1260600000	4268200000
6	Tax expense
7	Current tax	281300000	964700000
8	Deferred tax	13200000	79300000
9	Total tax expenses	294500000	1044000000
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	966100000	3224200000
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	966100000	3224200000
17	Other comprehensive income net of taxes	-2000000	-4800000
18	Total Comprehensive Income for the period	964100000	3219400000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	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	0	0
	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	129400000	129400000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	14.93	49.83
	Diluted earnings (loss) per share from continuing operations	14.93	49.83
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	14.93	49.83
	Diluted earnings (loss) per share from continuing and discontinued operations	14.93	49.83
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1The above financial results of the Company for the quarter and year ended 31st March 2025 have been reviewed by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on 14th May 2025. n2As per the investment promotion policy of the Telangana State Government for mega projects the Company is eligible for different subsidies linked to its investments made over the years. Other Income for the quarter and year ended 31st March 2025 includes 21.04 crore previous year Nil subsidy as received by the Company. n3The Board of Directors have recommended a dividend of 350 percent Rs7 previous year Rs6 on equity share of 2 each for the year ended 31st March 2025 subject to the approval of shareholders in the ensuing Annual General Meeting. n4a The Company has incorporated a wholly owned subsidiary under the name of AGI Retail Private Limited on 27th August 2024 the Company has subscribed for 100000 equity shares of 10 each of AGI Retail Private Limited. nbThe Board of directors in their meeting held on 29th July 2024 had approved the incorporation of a wholly owned subsidiary under the name of Sun Reach Pack FZE in United Arab Emirates with an authorized share capital of AED 150000 with the objective to promote exports and the same has been incorporated on 28th October 2024. Capital infusion and opening of bank accounts is under process. n nConsidering the above the company has prepared its consolidated financial results for the period ended 30th September 2024 and onwards. Thus Previous year period consolidated figures are not given as there was no subsidiary associate or joint venture in those periods n n5Figures for the quarter ended 31st March 2025 represent balancing figures between Audited figures for nthe full financial year and published year-to-date figures up to 31st December 2024 n n6.The figures for the previous quarter period have been rearranged regrouped wherever considered nnecessary

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	15526900000
	Capital work-in-progress	1032200000
	Investment property	4761600000
	Goodwill	0
	Other intangible assets	35600000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	700000
	Trade receivables, non-current	0
	Loans, non-current	20600000
	Other non-current financial assets	313300000
	Total non-current financial assets	334600000
	Deferred tax assets (net)	219500000
	Other non-current assets	330200000
	Total non-current assets	22240600000
2	Current assets
	Inventories	3989500000
	Current financial asset
	Current investments	350500000
	Trade receivables, current	3963800000
	Cash and cash equivalents	280200000
	Bank balance other than cash and cash equivalents	3357800000
	Loans, current	4500000
	Other current financial assets	95300000
	Total current financial assets	8052100000
	Current tax assets (net)	0
	Other current assets	636000000
	Total current assets	12677600000
3	Non-current assets classified as held for sale	43900000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	34962100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	129400000
	Other equity	20847900000
	Total equity attributable to owners of parent	20977300000
	Non controlling interest	0
	Total equity	20977300000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3779300000
	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	93400000
	Total non-current financial liabilities	3872700000
	Provisions, non-current	85200000
	Deferred tax liabilities (net)	2563300000
	Deferred government grants, Non-current	0
	Other non-current liabilities	30900000
	Total non-current liabilities	6552100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1740200000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	263500000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3280800000
	Total Trade payable	3544300000
	Other current financial liabilities	1474800000
	Total current financial liabilities	6759300000
	Other current liabilities	610900000
	Provisions, current	62500000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	7432700000
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	13984800000
	Total equity and liabilites	34962100000
	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)
1	Packaging Products	6998200000	25088100000
2	Investment Property	50100000	200100000
3	Others	0	0
	Total Segment Revenue	7048300000	25288200000
	Less: Inter segment revenue	0	0
	Revenue from operations	7048300000	25288200000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Packaging Products	1596000000	5456600000
2	Investment Property	34400000	137000000
3	Others	0	0
	Total Profit before tax	1630400000	5593600000
	i. Finance cost	213000000	213000000
	ii. Other Unallocable Expenditure net off Unallocable income	156800000	156800000
	Profit before tax	1260600000	4268200000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Packaging Products	30069600000	30069600000
2	Investment Property	4761600000	4761600000
3	Others	0	0
	Total Segment Asset	34831200000	34831200000
	Un-allocable Assets	130900000	130900000
	Net Segment Asset	34962100000	34962100000
4	Segment Liabilities
	Segment Liabilities
1	Packaging Products	11904200000	11904200000
2	Investment Property	900000	900000
3	Others	0	0
	Total Segment Liabilities	11905100000	11905100000
	Un-allocable Liabilities	2079700000	2079700000
	Net Segment Liabilities	13984800000	13984800000
	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	Item that will not be reclassified to profit or loss	-2000000	-4800000
	Total Amount of items that will not be reclassified to profit and loss	-2000000	-4800000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	-2000000	-4800000

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			4268200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			846700000
	Adjustments for decrease (increase) in inventories			43300000
	Adjustments for decrease (increase) in trade receivables, current			-653200000
	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			71500000
	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			0
	Adjustments for increase (decrease) in trade payables, non-current			-623200000
	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			1771800000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			9500000
	Adjustments for provisions, non-current			11700000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			14700000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-51400000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			2600000
	Other adjustments to reconcile profit (loss)			-42300000
	Other adjustments for non-cash items			-21800000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1379900000
	Net cash flows from (used in) operations			5648100000
	Dividends received			0
	Interest paid			0
	Interest received			-173400000
	Income taxes paid (refund)			1189300000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4285400000
	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			-2539100000
	Purchase of property, plant and equipment			0
	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			0
	Interest received			167900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2052700000
	Net cash flows from (used in) investing activities	-4423900000
	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			1185500000
	Payments of lease liabilities			2500000
	Dividends paid			387400000
	Interest paid			847900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			519300000
	Net cash flows from (used in) financing activities			-1904000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-2042500000
	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			-2042500000
	Cash and cash equivalents cash flow statement at beginning of period			2322700000
	Cash and cash equivalents cash flow statement at end of period			280200000