Integrated Filing — IndAS

General information about company
Scrip Code	507779
NSE Symbol	KANPRPLA
MSEI Symbol	NOTLISTED
ISIN	INE694E01014
Name of company	Kanpur Plastipack 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	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	25-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	Multi segment
Description of single segment
Start date and time of board meeting	15-May-2025   12:35:00
End date and time of board meeting	15-May-2025   17:45:00
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	1839569000	6286103000
	Other income	52722000	145053000
	Total income	1892291000	6431156000
2	Expenses
(a)	Cost of materials consumed	961713000	3622519000
(b)	Purchases of stock-in-trade	184110000	375158000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	41904000	-105222000
(d)	Employee benefit expense	140090000	631720000
(e)	Finance costs	57002000	209028000
(f)	Depreciation, depletion and amortisation expense	35064000	142316000
(f)	Other Expenses
1	Other Expenses	329371000	1308993000
2	Impairment Loss	3179000	3179000
	Total other expenses	332550000	1312172000
	Total expenses	1752433000	6187691000
3	Total profit before exceptional items and tax	139858000	243465000
4	Exceptional items	-116193000	-116193000
5	Total profit before tax	23665000	127272000
6	Tax expense
7	Current tax	22102000	22399000
8	Deferred tax	-28397000	-6180000
9	Total tax expenses	-6295000	16219000
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	29960000	111053000
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	29960000	111053000
17	Other comprehensive income net of taxes	1278000	864000
18	Total Comprehensive Income for the period	31238000	111917000
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	224818000	224818000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		1827766000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.33	5.11
	Diluted earnings (loss) per share from continuing operations	1.33	5.11
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	1.33	5.11
	Diluted earnings (loss) per share from continuing and discontinued operations	1.33	5.11
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1.tSegment revenue, results,assets and labilities represent amounts identiable to each of the segments. n n2.tThe above results of the Company were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 15.05.2025 which were audited by the Statutory Auditors of the Company. n n3.tThe Board of Directors have recommended a final dividend @ 9% i.e., Rs. 0.90 per equity share for the financial year 2024-25 which is subject to the approval of the shareholders at the ensuing Annual General Meeting. n n4.tThe figures of previous period/year have been re-grouped/ re-arranged and /or recast wherever found necessary. n n5.tFigures of the quarter ended 31.03.2025 are the balancing figures between audited figures in respect of full financial year and the published year to date figures upto third quarter of the financial year 2024-25. n n6.tDuring the quarter ended 31.03.2025, the company has recognised a one-time impairment loss of Rs.1,161.93 Lakhs on classification of Plant and Machinery of CPP Division as held for sale. n n7.tThe EPS has been calculated on the basis of Weighted Average Number of Shares outstanding in the given year. n n8.tAs per the inprinciple approval of the stock exchanges (BSE and NSE) dated 09/10/2024, the company had on 17.10.2024 issued 17,60,000 warrants fully convertible into equity shares. Further, on 24.12.2024, the company had converted 10,08,000 warrants into equity shares. Listing of these 10,08,000 equity shares is under process. n n9.tThe company has further converted balance 7,52,000 warrants into equity shares on 02.05.2025. Listing of these new shares is under process. n n10.tThe company has two wholly owned subsidiary companies viz Bright Choice Ventures Private Limited and M/s Kanplas Earning Solutions Private Limited. 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	2077030000
	Capital work-in-progress	9266000
	Investment property	0
	Goodwill	0
	Other intangible assets	1134000
	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	29998000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	22605000
	Total non-current financial assets	52603000
	Deferred tax assets (net)	0
	Other non-current assets	16565000
	Total non-current assets	2156598000
2	Current assets
	Inventories	1066207000
	Current financial asset
	Current investments	2671000
	Trade receivables, current	899538000
	Cash and cash equivalents	76676000
	Bank balance other than cash and cash equivalents	12228000
	Loans, current	0
	Other current financial assets	159759000
	Total current financial assets	1150872000
	Current tax assets (net)	0
	Other current assets	0
	Total current assets	2217079000
3	Non-current assets classified as held for sale	502350000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	4876027000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	224818000
	Other equity	1830781000
	Total equity attributable to owners of parent	2055599000
	Non controlling interest	0
	Total equity	2055599000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	181023000
	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	0
	Total non-current financial liabilities	181023000
	Provisions, non-current	82455000
	Deferred tax liabilities (net)	167630000
	Deferred government grants, Non-current	0
	Other non-current liabilities	146805000
	Total non-current liabilities	577913000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1265839000
	Trade payables, 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	172984000
	Total Trade payable	172984000
	Other current financial liabilities	94979000
	Total current financial liabilities	1533802000
	Other current liabilities	152207000
	Provisions, current	745000
	Current tax liabilities (Net)	14002000
	Deferred government grants, Current	0
	Total current liabilities	1700756000
3	Liabilities directly associated with assets in disposal group classified as held for sale	541759000
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	2820428000
	Total equity and liabilites	4876027000
	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	Raffia	1645513000	5575012000
2	CPP	246778000	856144000
	Total Segment Revenue	1892291000	6431156000
	Less: Inter segment revenue	0	0
	Revenue from operations	1892291000	6431156000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Raffia	176897000	424135000
2	CPP	-96230000	-87835000
	Total Profit before tax	80667000	336300000
	i. Finance cost	57002000	57002000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	23665000	127272000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Raffia	3979932000	3979932000
2	CPP	896095000	896095000
	Total Segment Asset	4876027000	4876027000
	Un-allocable Assets	0	0
	Net Segment Asset	4876027000	4876027000
4	Segment Liabilities
	Segment Liabilities
1	Raffia	1704492000	1704492000
2	CPP	1115936000	1115936000
	Total Segment Liabilities	2820428000	2820428000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	2820428000	2820428000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	Raffia includes FIBC (Flixible Intermediate Bulk Containers), Fabrics, MFY (MultiFilament Yarn), Granule Trading etc. n nCPP- Cast Polypropylene Film nThe Company has sold its plant and machineries of CPP division, consequently, the CPP division of the Company was closed w.e.f. 07.05.2025. n

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	Graduity Provision debited	1708000	1708000
	Total Amount of items that will not be reclassified to profit and loss	1708000	1708000
2	Income tax relating to items that will not be reclassified to profit or loss	430000	430000
3	Amount of items that will be reclassified to profit and loss
1	Foreign Currency Translation Reserve	0	-414000
	Total Amount of items that will be reclassified to profit and loss	0	-414000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	1278000	864000

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			127272000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			209028000
	Adjustments for decrease (increase) in inventories			-85780000
	Adjustments for decrease (increase) in trade receivables, current			-148400000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-29163000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			7391000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			907000
	Adjustments for increase (decrease) in trade payables, current			-15198000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			68815000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			142316000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-238000
	Adjustments for provisions, non-current			697000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			14959000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			3345000
	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)			-1294000
	Other adjustments for non-cash items			116193000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			253660000
	Net cash flows from (used in) operations			380932000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			8397000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			372535000
	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			7121000
	Purchase of property, plant and equipment			56089000
	Proceeds from sales of investment property			126000
	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			14959000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-9880000
	Net cash flows from (used in) investing activities	-43763000
	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			117432000
	Proceeds from issuing other equity instruments			26320000
	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			252514000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			209028000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			46345000
	Net cash flows from (used in) financing activities			-271445000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			57327000
	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			57327000
	Cash and cash equivalents cash flow statement at beginning of period			19349000
	Cash and cash equivalents cash flow statement at end of period			76676000