Integrated Filing — IndAS

General information about company
Scrip Code	531426
NSE Symbol	TNPL
MSEI Symbol	NOTLISTED
ISIN	INE107A01015
Name of company	Tamil Nadu Newsprint & Papers 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	13-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	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	13-May-2025   15:00:00
End date and time of board meeting	13-May-2025   19:20:00
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	2025-05-13
Indicate Company website link for updated RPT policy of the Company	www.tnpl.com
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
There is no Default on Loans and Debt Securities applicable to the company during the financial year ended 31st March 2025

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	13367700000	44909100000
	Other income	570200000	974000000
	Total income	13937900000	45883100000
2	Expenses
(a)	Cost of materials consumed	5530400000	19971500000
(b)	Purchases of stock-in-trade	24000000	1257800000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1882100000	1273900000
(d)	Employee benefit expense	1199000000	4709700000
(e)	Finance costs	523900000	2161300000
(f)	Depreciation, depletion and amortisation expense	769000000	3037400000
(f)	Other Expenses
1	Power, Fuel & Water charges	2334900000	8264000000
2	Repair and maintenance	481800000	2019700000
3	Other Expenses	884500000	3134800000
	Total other expenses	3701200000	13418500000
	Total expenses	13629600000	45830100000
3	Total profit before exceptional items and tax	308300000	53000000
4	Exceptional items	0	0
5	Total profit before tax	308300000	53000000
6	Tax expense
7	Current tax	32100000	32100000
8	Deferred tax	55000000	-16400000
9	Total tax expenses	87100000	15700000
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	221200000	37300000
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	221200000	37300000
17	Other comprehensive income net of taxes	31300000	4700000
18	Total Comprehensive Income for the period	252500000	42000000
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	692100000	692100000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.2	0.54
	Diluted earnings (loss) per share from continuing operations	3.2	0.54
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	3.2	0.54
	Diluted earnings (loss) per share from continuing and discontinued operations	3.2	0.54
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes n n1 The statement of audited financial results the Statements of the Company for the quarter and year ended 31st March 2025 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at the respective meetings held on 13th May 2025 n n2 The Board of Directors has recommended a total dividend of 30 percentage Rs three per share for the financial year 2024 25 n n3 Figures for the last quarter are the difference between the audited figures for the full financial year and the published figures for nine months period upto the third quarter of relevant financial year n n4 The accounts are subject to comments of the Comptroller and Auditor General of India under sec 143 6 of the Companies Act 2013 n n5 The figures for the previous periods have been regroupped rearranged wherever necessary

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	40868400000
	Capital work-in-progress	554800000
	Investment property	45400000
	Goodwill	0
	Other intangible assets	117100000
	Intangible assets under development
	Biological assets other than bearer plants	55300000
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	11100000
	Trade receivables, non-current	6700000
	Loans, non-current	0
	Other non-current financial assets	223800000
	Total non-current financial assets	241600000
	Deferred tax assets (net)
	Other non-current assets	618300000
	Total non-current assets	42500900000
2	Current assets
	Inventories	10249500000
	Current financial asset
	Current investments	0
	Trade receivables, current	3997000000
	Cash and cash equivalents	238900000
	Bank balance other than cash and cash equivalents	20100000
	Loans, current	155500000
	Other current financial assets	1665900000
	Total current financial assets	6077400000
	Current tax assets (net)
	Other current assets
	Total current assets	16326900000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	58827800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	693800000
	Other equity	20176200000
	Total equity attributable to owners of parent	20870000000
	Non controlling interest
	Total equity	20870000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	6765100000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	84700000
	Total non-current financial liabilities	6849800000
	Provisions, non-current	2234000000
	Deferred tax liabilities (net)	4007200000
	Deferred government grants, Non-current
	Other non-current liabilities	2000000
	Total non-current liabilities	13093000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	9157700000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	18500000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	12370700000
	Total Trade payable	12389200000
	Other current financial liabilities	1696900000
	Total current financial liabilities	23243800000
	Other current liabilities	1454800000
	Provisions, current	153500000
	Current tax liabilities (Net)	12700000
	Deferred government grants, Current
	Total current liabilities	24864800000
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	37957800000
	Total equity and liabilites	58827800000
	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	Paper and Paper Board	13355100000	44796600000
2	Energy	1214300000	5841100000
	Total Segment Revenue	14569400000	50637700000
	Less: Inter segment revenue	1201700000	1201700000
	Revenue from operations	13367700000	44909100000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Paper and Paper Board	286700000	1214600000
2	Energy	-36200000	-63600000
	Total Profit before tax	250500000	1151000000
	i. Finance cost	523900000	523900000
	ii. Other Unallocable Expenditure net off Unallocable income	-581700000	-581700000
	Profit before tax	308300000	53000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Paper and Paper Board	53494500000	53494500000
2	Energy	4976400000	4976400000
	Total Segment Asset	58470900000	58470900000
	Un-allocable Assets	356900000	356900000
	Net Segment Asset	58827800000	58827800000
4	Segment Liabilities
	Segment Liabilities
1	Paper and Paper Board	15696600000	15696600000
2	Energy	1738800000	1738800000
	Total Segment Liabilities	17435400000	17435400000
	Un-allocable Liabilities	20522500000	20522500000
	Net Segment Liabilities	37957900000	37957900000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	Note n nPrevious periods figures have been regroupped wherever necessary

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	48500000	10000000
	Total Amount of items that will not be reclassified to profit and loss	48500000	10000000
2	Income tax relating to items that will not be reclassified to profit or loss	16900000	3700000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to Profit or Loss	-500000	-2500000
	Total Amount of items that will be reclassified to profit and loss	-500000	-2500000
4	Income tax relating to items that will be reclassified to profit or loss	-200000	-900000
5	Total Other comprehensive income	31300000	4700000

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			53000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2161300000
	Adjustments for decrease (increase) in inventories			24700000
	Adjustments for decrease (increase) in trade receivables, current			498300000
	Adjustments for decrease (increase) in trade receivables, non-current			19000000
	Adjustments for decrease (increase) in other current assets			-331300000
	Adjustments for decrease (increase) in other non-current assets			10500000
	Adjustments for other financial assets, non-current			261500000
	Adjustments for other financial assets, current			-103700000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1823300000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-1348200000
	Adjustments for increase (decrease) in other non-current liabilities			-100000
	Adjustments for depreciation and amortisation expense			3037400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-66100000
	Adjustments for provisions, non-current			180100000
	Adjustments for other financial liabilities, current			-69800000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			1300000
	Adjustments for dividend income			0
	Adjustments for interest income			161100000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-10900000
	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)			0
	Other adjustments for non-cash items			-155400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			5770800000
	Net cash flows from (used in) operations			5823800000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			125900000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			5697900000
	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			45800000
	Purchase of property, plant and equipment			1740100000
	Proceeds from sales of investment property			0
	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			200000
	Interest received			58300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			11500000
	Net cash flows from (used in) investing activities	-1624300000
	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			1506300000
	Repayments of borrowings			3572400000
	Payments of lease liabilities			53800000
	Dividends paid			69200000
	Interest paid			2139100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-600600000
	Net cash flows from (used in) financing activities			-4928800000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-855200000
	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			-855200000
	Cash and cash equivalents cash flow statement at beginning of period			459000000
	Cash and cash equivalents cash flow statement at end of period			-396200000