Integrated Filing — IndAS

General information about company
Scrip Code	543547
NSE Symbol	DDEVPLSTIK
MSEI Symbol	NOTLISTED
ISIN	INE0HR601026
Name of company	DDEV PLASTIKS 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	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	05-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	Polymer Compounds
Start date and time of board meeting	15-May-2025   18:00:00
End date and time of board meeting	15-May-2025   19:30:00
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	2025-02-10
Indicate Company website link for updated RPT policy of the Company	www.ddevgroup.in
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
Company has not defaulted on loans and deafult on debt securities is not applicable

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	7367928000	26033237000
	Other income	27913000	179616000
	Total income	7395841000	26212853000
2	Expenses
(a)	Cost of materials consumed	6078320000	21411821000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	25280000	-140766000
(d)	Employee benefit expense	114696000	438576000
(e)	Finance costs	57115000	212928000
(f)	Depreciation, depletion and amortisation expense	43757000	150304000
(f)	Other Expenses
1	Other Expenses	385010000	1633560000
	Total other expenses	385010000	1633560000
	Total expenses	6704178000	23706423000
3	Total profit before exceptional items and tax	691663000	2506430000
4	Exceptional items	0	0
5	Total profit before tax	691663000	2506430000
6	Tax expense
7	Current tax	153806000	614836000
8	Deferred tax	20571000	36625000
9	Total tax expenses	174377000	651461000
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	517286000	1854969000
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	517286000	1854969000
17	Other comprehensive income net of taxes	-3120000	-3120000
18	Total Comprehensive Income for the period	514166000	1851849000
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	103477000	103477000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		8243582000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5	17.93
	Diluted earnings (loss) per share from continuing operations	5	17.93
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	5	17.93
	Diluted earnings (loss) per share from continuing and discontinued operations	5	17.93
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The Financial Results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 Interim Financial Reporting notified us 133 of the Companies Act, 2013. The above results, for the quarter and financial year ended 31st March, 2025, have been reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on 15th May, 2025, in terms of Regulation 33 of SEBI Listing Obligations and Disclosure Requirements Regulations, 2015. n n2. The company is engaged primarily in the business of different grades of Polymer Compounds which constitute single reporting segment. Accordingly, the company is a single segment company in accordance with Indian Accounting Standards 108 Operating Segment. n n3. The Audit committee has reviewed the Statutory Auditor's report and the Board of Directors have approved it in their respective meeting held on 15th May, 2025. The statutory Auditor's report contains an unmodified opinion. n n4. The Board of Directors have recommended payment of final dividend @ % i.e. Rs.1.75 per equity share at rate 175 percent) on 103476664 Equity Shares of Re.1 each for the year ended 31st March, 2025. Total outflow for dividend shall be a sum of Rs.1810.84 lacs as against Rs. 1552.15 lacs interim at rate 50percent and final dividend at 100percent in previous year. n n5. The figures for three months ended 31st March 2025 and 31st March 2024 are arrived at as difference between audited figures in respect of full financial year and unaudited figures upto nine months ended 31st December of relevant financial year. Also the figure upto the end of third quarter had only been reviewed and not subject to audit. n n6. The above results, for the quarter and financial year ended 31st March, 2025, are available on the companys website at www.ddevgroup.in and also on the website of the BSE Limited i.e www.bseindia.com and National Stock Exchange of India Limited i.e www.nseindia.com. n n7. The figures for the corresponding previous period has been regrouped/reclassified wherever necessary, to conform to the current period figures.

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	2706265000
	Capital work-in-progress	9269000
	Investment property	0
	Goodwill	0
	Other intangible assets	44698000
	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	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	127633000
	Total non-current financial assets	127633000
	Deferred tax assets (net)	0
	Other non-current assets	50508000
	Total non-current assets	2938373000
2	Current assets
	Inventories	2422785000
	Current financial asset
	Current investments	613923000
	Trade receivables, current	4664111000
	Cash and cash equivalents	429894000
	Bank balance other than cash and cash equivalents	0
	Loans, current	0
	Other current financial assets	37416000
	Total current financial assets	5745344000
	Current tax assets (net)	0
	Other current assets	439527000
	Total current assets	8607656000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	11546029000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	103477000
	Other equity	8243582000
	Total equity attributable to owners of parent	8347059000
	Non controlling interest
	Total equity	8347059000
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	32121000
	Total non-current financial liabilities	32121000
	Provisions, non-current	50323000
	Deferred tax liabilities (net)	252652000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	335096000
	Current liabilities
	Current financial liabilities
	Borrowings, current	420000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	226470000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1797251000
	Total Trade payable	2023721000
	Other current financial liabilities	351853000
	Total current financial liabilities	2795574000
	Other current liabilities	26322000
	Provisions, current	26005000
	Current tax liabilities (Net)	15973000
	Deferred government grants, Current	0
	Total current liabilities	2863874000
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	3198970000
	Total equity and liabilites	11546029000
	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	Items that will not be reclassified to profit or loss	-4169000	-4169000
	Total Amount of items that will not be reclassified to profit and loss	-4169000	-4169000
2	Income tax relating to items that will not be reclassified to profit or loss	-1049000	-1049000
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
5	Total Other comprehensive income	-3120000	-3120000

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			2506430000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			212928000
	Adjustments for decrease (increase) in inventories			-369881000
	Adjustments for decrease (increase) in trade receivables, current			-690197000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			192451000
	Adjustments for decrease (increase) in other non-current assets			-36568000
	Adjustments for other financial assets, non-current			316000
	Adjustments for other financial assets, current			-1475000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			211367000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-20393000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			150304000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-12235000
	Adjustments for provisions, non-current			14670000
	Adjustments for other financial liabilities, current			-31595000
	Adjustments for other financial liabilities, non-current			39967000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			33020000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-15230000
	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)			9592000
	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)			-378999000
	Net cash flows from (used in) operations			2127431000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			755469000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1371962000
	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			320000
	Purchase of property, plant and equipment			526506000
	Proceeds from sales of investment property			652206000
	Purchase of investment property			1250900000
	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			45295000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-64141000
	Net cash flows from (used in) investing activities	-1143726000
	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			240534000
	Payments of lease liabilities			11304000
	Dividends paid			103477000
	Interest paid			210811000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-566126000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-337890000
	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			-337890000
	Cash and cash equivalents cash flow statement at beginning of period			767784000
	Cash and cash equivalents cash flow statement at end of period			429894000