Integrated Filing — IndAS

General information about company
Scrip Code	505509
NSE Symbol	RESPONIND
MSEI Symbol	NOTLISTED
ISIN	INE688D01026
Name of company	Responsive 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	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	02-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	ARTICLE MADE OUT OF PVC/POLYMERS
Start date and time of board meeting	14-May-2025   12:00:00
End date and time of board meeting	14-May-2025   13:30:00
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	2025-05-14
Indicate Company website link for updated RPT policy of the Company	https://www.responsiveindustries.com/policies/
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
NA

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	1514640000	5557389000
	Other income	15150000	83995000
	Total income	1529790000	5641384000
2	Expenses
(a)	Cost of materials consumed	1040840000	3555599000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-209630000	-508490000
(d)	Employee benefit expense	67115000	228504000
(e)	Finance costs	68789000	227838000
(f)	Depreciation, depletion and amortisation expense	128533000	517140000
(f)	Other Expenses
1	Other Expenses	360491000	1194417000
	Total other expenses	360491000	1194417000
	Total expenses	1456138000	5215008000
3	Total profit before exceptional items and tax	73652000	426376000
4	Exceptional items	0	0
5	Total profit before tax	73652000	426376000
6	Tax expense
7	Current tax	12017000	75466000
8	Deferred tax	7207000	33692000
9	Total tax expenses	19224000	109158000
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	54428000	317218000
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	54428000	317218000
17	Other comprehensive income net of taxes	481000	481000
18	Total Comprehensive Income for the period	54909000	317699000
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	266609000	266609000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		9259016000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.2	1.19
	Diluted earnings (loss) per share from continuing operations	0.2	1.19
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	0.2	1.19
	Diluted earnings (loss) per share from continuing and discontinued operations	0.2	1.19
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The Standalone Audited Financial Results and Consolidated Audited Financial Results of the Company for the quarter and year ended March 31, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on May 14, 2025. n n2. This Statement has been prepared in accordance with the Companies (Indian Accounting Standard) Rules, 2015 (Ind AS) and specified under section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable. n n3.0Based on the guiding principles given in Ind AS – 108 Operating Segment prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting principles accepted in India, the Company’s and its subsidiary company’s primary business consist of; “Articles made out of PVC / Polymers”. As the Company’s and its subsidiary company’s business actually falls within a single primary business segment, the disclosure requirements of Ind AS – 108 in this regard are not applicable. n n4. The figures for the three months ended March 31, 2025, and March 31, 2024 are arrived at as difference between audited figures in respect of full financial year and the unaudited published figures upto nine months ended December 31 of the relevant financial year. Also, the figures upto the end of third quarter had only been reviewed and not subjected to audit. n n5. The Board of Directors at its meeting held on May 14, 2025 has recommended a final dividend of Re.0.10/- per equity share (i.e. 10%) per equity share of face value Re.1/- each for the year ended March 31, 2025, subject to approval of the shareholders at the ensuing 43rd Annual General Meeting of the Company. n n6. Comparative financial information have been regrouped and reclassified, wherever necessary, to correspond to the figures of the current quarter. tttt n tt n n

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	4765431000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	4343958000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	37530000
	Total non-current financial assets	4381488000
	Deferred tax assets (net)	0
	Other non-current assets	42888000
	Total non-current assets	9189807000
2	Current assets
	Inventories	1548372000
	Current financial asset
	Current investments	114261000
	Trade receivables, current	1070410000
	Cash and cash equivalents	11349000
	Bank balance other than cash and cash equivalents	92918000
	Loans, current	3868000
	Other current financial assets	8903000
	Total current financial assets	1301709000
	Current tax assets (net)	0
	Other current assets	696240000
	Total current assets	3546321000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	12736128000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	266609000
	Other equity	9259016000
	Total equity attributable to owners of parent	9525625000
	Non controlling interest
	Total equity	9525625000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1102557000
	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	5574000
	Total non-current financial liabilities	1108131000
	Provisions, non-current	73531000
	Deferred tax liabilities (net)	199962000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1381624000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1401132000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1083000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	296789000
	Total Trade payable	297872000
	Other current financial liabilities	69248000
	Total current financial liabilities	1768252000
	Other current liabilities	58106000
	Provisions, current	2521000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1828879000
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	3210503000
	Total equity and liabilites	12736128000
	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	Other Comprehensive Income Net of Taxes	481000	481000
	Total Amount of items that will not be reclassified to profit and loss	481000	481000
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	481000	481000

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			426376000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-658935000
	Adjustments for decrease (increase) in trade receivables, current			398574000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-578807000
	Adjustments for decrease (increase) in other non-current assets			-13609000
	Adjustments for other financial assets, non-current			-240000
	Adjustments for other financial assets, current			-3332000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			43202000
	Adjustments for increase (decrease) in trade payables, non-current			0
	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			517140000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-9888000
	Adjustments for provisions, non-current			9510000
	Adjustments for other financial liabilities, current			6418000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-60595000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-3960000
	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)			173000
	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)			-354349000
	Net cash flows from (used in) operations			72027000
	Dividends received			0
	Interest paid			-226643000
	Interest received			-14070000
	Income taxes paid (refund)			90717000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			193883000
	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			5655000
	Purchase of property, plant and equipment			501822000
	Proceeds from sales of investment property			0
	Purchase of investment property			1400000
	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			14070000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-43224000
	Net cash flows from (used in) investing activities	-526721000
	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			1200000000
	Repayments of borrowings			630911000
	Payments of lease liabilities			9000000
	Dividends paid			26661000
	Interest paid			225446000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			307982000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-24856000
	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			-24856000
	Cash and cash equivalents cash flow statement at beginning of period			36205000
	Cash and cash equivalents cash flow statement at end of period			11349000