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	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	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

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	38142800000	150360900000
	Other income	595100000	1476600000
	Total income	38737900000	151837500000
2	Expenses
(a)	Cost of materials consumed	23448400000	93955800000
(b)	Purchases of stock-in-trade	76400000	823700000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-95500000	-2308500000
(d)	Employee benefit expense	3537500000	13500500000
(e)	Finance costs	1844100000	6980700000
(f)	Depreciation, depletion and amortisation expense	1763100000	6948700000
(f)	Other Expenses
1	Power & Fuel	1642400000	6660900000
2	Other Expenses	5402500000	21016900000
	Total other expenses	7044900000	27677800000
	Total expenses	37618900000	147578700000
3	Total profit before exceptional items and tax	1119000000	4258800000
4	Exceptional items	699600000	-1777800000
5	Total profit before tax	1818600000	2481000000
6	Tax expense
7	Current tax	483900000	1336900000
8	Deferred tax	-350900000	-279500000
9	Total tax expenses	133000000	1057400000
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	1685600000	1423600000
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	100000	-400000
16	Total profit (loss) for period	1685700000	1423200000
17	Other comprehensive income net of taxes	983400000	364000000
18	Total Comprehensive Income for the period	2669100000	1787200000
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		73150500000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	23.34	19.71
	Diluted earnings (loss) per share from continuing operations	23.34	19.71
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	23.34	19.71
	Diluted earnings (loss) per share from continuing and discontinued operations	23.34	19.71
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 n n1. Other Income Rs.6241.00 Lacs- Rs.290.00 Lacs of Rs. 5951.00 Lacs includes Rs. 290.00 Lacs of Share of Loss or profit of associate and Jointly Controlled Entities for the Quarter Ended 31st March, 2025. n n2. Other Income Rs. 16318.00- Rs. 1552.00 Lacs of Rs. 14766.00 Lacs includes Rs. 1552.00 Lacs of Share of Loss or profit of associate and Jointly Controlled Entities for the Year Ended 31st March, 2025. n n3. Share of profit loss of associates and joint ventures accounted for using equity method includes Rs. -1.00 Lacs and Rs. 4.00 Lacs of non-controlling interests for the Quarter Ended 31st March, 2025 and for the Year ended 31st March, 2025 respectively. 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	81664100000
	Capital work-in-progress	7116900000
	Investment property	138900000
	Goodwill	0
	Other intangible assets	122400000
	Intangible assets under development	133500000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	1447800000
	Trade receivables, non-current
	Loans, non-current	770500000
	Other non-current financial assets	1970600000
	Total non-current financial assets	4188900000
	Deferred tax assets (net)
	Other non-current assets	16416900000
	Total non-current assets	109781600000
2	Current assets
	Inventories	25354100000
	Current financial asset
	Current investments	0
	Trade receivables, current	37509700000
	Cash and cash equivalents	11252200000
	Bank balance other than cash and cash equivalents	283300000
	Loans, current	0
	Other current financial assets	811600000
	Total current financial assets	49856800000
	Current tax assets (net)
	Other current assets	9372600000
	Total current assets	84583500000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	194365100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	722100000
	Other equity	73242800000
	Total equity attributable to owners of parent	73964900000
	Non controlling interest
	Total equity	73964900000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	48699800000
	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	3562200000
	Total non-current financial liabilities	52262000000
	Provisions, non-current	471400000
	Deferred tax liabilities (net)	3053800000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	55787200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	32459800000
	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	22398900000
	Total Trade payable	22907400000
	Other current financial liabilities	5651100000
	Total current financial liabilities	61018300000
	Other current liabilities	2969200000
	Provisions, current	286200000
	Current tax liabilities (Net)	339300000
	Deferred government grants, Current
	Total current liabilities	64613000000
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	120400200000
	Total equity and liabilites	194365100000
	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	Flexible Packaging Activities	37172900000	146837600000
2	Engineering Activities	1505000000	5124400000
3	Others (unallocable)	-113000000	-107500000
	Total Segment Revenue	38564900000	151854500000
	Less: Inter segment revenue	422100000	422100000
	Revenue from operations	38142800000	150360900000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Flexible Packaging Activities	3215800000	12225900000
2	Engineering Activities	308700000	849900000
3	Others (unallocable)	-1156500000	-3312900000
	Total Profit before tax	2368000000	9762900000
	i. Finance cost	1844100000	1844100000
	ii. Other Unallocable Expenditure net off Unallocable income	-595100000	-595100000
	Profit before tax	1119000000	4258800000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Flexible Packaging Activities	178891900000	178891900000
2	Engineering Activities	5369800000	5369800000
3	Others (unallocable)	10103400000	10103400000
	Total Segment Asset	194365100000	194365100000
	Un-allocable Assets	0	0
	Net Segment Asset	194365100000	194365100000
4	Segment Liabilities
	Segment Liabilities
1	Flexible Packaging Activities	85944700000	85944700000
2	Engineering Activities	4525200000	4525200000
3	Others (unallocable)	29930300000	29930300000
	Total Segment Liabilities	120400200000	120400200000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	120400200000	120400200000
	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	Amount of items that will not be reclassified to profit and loss	-68000000	-37200000
	Total Amount of items that will not be reclassified to profit and loss	-68000000	-37200000
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
1	Amount of items that will be reclassified to profit and loss	1051400000	401200000
	Total Amount of items that will be reclassified to profit and loss	1051400000	401200000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	983400000	364000000

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			2481000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			6980700000
	Adjustments for decrease (increase) in inventories			-6176200000
	Adjustments for decrease (increase) in trade receivables, current			-3136900000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			2141000000
	Adjustments for decrease (increase) in other non-current assets			0
	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			2404700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			2080100000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			6948700000
	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			103300000
	Adjustments for dividend income			86900000
	Adjustments for interest income			953900000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			-155200000
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-76100000
	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)			10329500000
	Net cash flows from (used in) operations			12810500000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1462700000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			11347800000
	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			17314000000
	Proceeds from sales of investment property			0
	Purchase of investment property			54000000
	Proceeds from sales of intangible assets			56500000
	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			467600000
	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			101100000
	Interest received			917500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-562000000
	Net cash flows from (used in) investing activities	-17322500000
	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			13963200000
	Repayments of borrowings			0
	Payments of lease liabilities			628900000
	Dividends paid			74700000
	Interest paid			6481900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			6777700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			803000000
	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			803000000
	Cash and cash equivalents cash flow statement at beginning of period			10732500000
	Cash and cash equivalents cash flow statement at end of period			11535500000