Integrated Filing — IndAS

General information about company
Scrip Code	500148
NSE Symbol	UFLEX
MSEI Symbol	NOTLISTED
ISIN	INE516A01017
Name of company	UFLEX 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	17-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-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	Multi segment
Description of single segment
Start date and time of board meeting	17-May-2025   18:30:00
End date and time of board meeting	17-May-2025   20:07:00
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	2025-01-31
Indicate Company website link for updated RPT policy of the Company	https://www.uflexltd.com/pdf/Policies/Uflex-RELATED-PARTY-TRANSACTIONS-POLICY.pdf
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
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	19701000000	77247400000
	Other income	415800000	848700000
	Total income	20116800000	78096100000
2	Expenses
(a)	Cost of materials consumed	12409700000	49530700000
(b)	Purchases of stock-in-trade	102700000	761400000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	371700000	-41500000
(d)	Employee benefit expense	1801500000	6938500000
(e)	Finance costs	796000000	3348100000
(f)	Depreciation, depletion and amortisation expense	790600000	3200400000
(f)	Other Expenses
1	Power & Fuel	692400000	3025400000
2	Other Expenses	2374000000	8594900000
	Total other expenses	3066400000	11620300000
	Total expenses	19338600000	75357900000
3	Total profit before exceptional items and tax	778200000	2738200000
4	Exceptional items	0	0
5	Total profit before tax	778200000	2738200000
6	Tax expense
7	Current tax	217500000	738700000
8	Deferred tax	-151400000	-145000000
9	Total tax expenses	66100000	593700000
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	712100000	2144500000
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	712100000	2144500000
17	Other comprehensive income net of taxes	-66500000	-35700000
18	Total Comprehensive Income for the period	645600000	2108800000
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	722100000	722100000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		31750700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	9.86	29.7
	Diluted earnings (loss) per share from continuing operations	9.86	29.7
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	9.86	29.7
	Diluted earnings (loss) per share from continuing and discontinued operations	9.86	29.7
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Refer financial results submitted

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	27178800000
	Capital work-in-progress	3355900000
	Investment property	138900000
	Goodwill	0
	Other intangible assets	55500000
	Intangible assets under development	133500000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	4328600000
	Trade receivables, non-current
	Loans, non-current	770500000
	Other non-current financial assets	1032100000
	Total non-current financial assets	6131200000
	Deferred tax assets (net)
	Other non-current assets	4289500000
	Total non-current assets	41283300000
2	Current assets
	Inventories	8778600000
	Current financial asset
	Current investments	0
	Trade receivables, current	23133000000
	Cash and cash equivalents	6888700000
	Bank balance other than cash and cash equivalents	265400000
	Loans, current	375000000
	Other current financial assets	324900000
	Total current financial assets	30987000000
	Current tax assets (net)
	Other current assets	1717400000
	Total current assets	41483000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	82766300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	722100000
	Other equity	31750700000
	Total equity attributable to owners of parent	32472800000
	Non controlling interest
	Total equity	32472800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	20057900000
	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	794500000
	Total non-current financial liabilities	20852400000
	Provisions, non-current	282900000
	Deferred tax liabilities (net)	863600000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	21998900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	15885500000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	508500000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	9157700000
	Total Trade payable	9666200000
	Other current financial liabilities	1470900000
	Total current financial liabilities	27022600000
	Other current liabilities	1040600000
	Provisions, current	187100000
	Current tax liabilities (Net)	44300000
	Deferred government grants, Current
	Total current liabilities	28294600000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	50293500000
	Total equity and liabilites	82766300000
	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)
1	Flexible Packaging Activities	18468700000	72870900000
2	Engineering Activities	1505000000	5124400000
3	Others (unallocable)	-113000000	-107500000
	Total Segment Revenue	19860700000	77887800000
	Less: Inter segment revenue	159700000	159700000
	Revenue from operations	19701000000	77247400000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Flexible Packaging Activities	1743800000	6847400000
2	Engineering Activities	308700000	849900000
3	Others (unallocable)	-894100000	-2459700000
	Total Profit before tax	1158400000	5237600000
	i. Finance cost	796000000	796000000
	ii. Other Unallocable Expenditure net off Unallocable income	-415800000	-415800000
	Profit before tax	778200000	2738200000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Flexible Packaging Activities	64412300000	64412300000
2	Engineering Activities	5369800000	5369800000
3	Others (unallocable)	12984200000	12984200000
	Total Segment Asset	82766300000	82766300000
	Un-allocable Assets	0	0
	Net Segment Asset	82766300000	82766300000
4	Segment Liabilities
	Segment Liabilities
1	Flexible Packaging Activities	16048700000	16048700000
2	Engineering Activities	4525200000	4525200000
3	Others (unallocable)	29719600000	29719600000
	Total Segment Liabilities	50293500000	50293500000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	50293500000	50293500000
	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	Amount of items that will not be reclassified to profit and loss	-66500000	-35700000
	Total Amount of items that will not be reclassified to profit and loss	-66500000	-35700000
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
5	Total Other comprehensive income	-66500000	-35700000

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			2738200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			3348100000
	Adjustments for decrease (increase) in inventories			-1266900000
	Adjustments for decrease (increase) in trade receivables, current			-1690300000
	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			0
	Adjustments for other financial assets, current			31700000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			771200000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-477400000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3200400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	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			89800000
	Adjustments for interest income			638900000
	Adjustments for share-based payments			0
	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)			-86500000
	Other adjustments for non-cash items			-54200000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			3047400000
	Net cash flows from (used in) operations			5785600000
	Dividends received			0
	Interest paid			597300000
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			5188300000
	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			4343500000
	Proceeds from sales of investment property			-54800000
	Purchase of investment property			100000
	Proceeds from sales of intangible assets			32600000
	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			-32300000
	Cash receipts from repayment of advances and loans made to other parties			-467400000
	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			104000000
	Interest received			612300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-425800000
	Net cash flows from (used in) investing activities	-4510400000
	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			5614000000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			74700000
	Interest paid			3289000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-79200000
	Net cash flows from (used in) financing activities			2171100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2849000000
	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			2849000000
	Cash and cash equivalents cash flow statement at beginning of period			4305100000
	Cash and cash equivalents cash flow statement at end of period			7154100000