Integrated Filing — IndAS

General information about company
Scrip Code	500456
NSE Symbol	PASUPTAC
MSEI Symbol	NOTLISTED
ISIN	INE818B01023
Name of company	PASUPATI ACRYLON 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	19-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	10-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	19-May-2025   13:00:00
End date and time of board meeting	19-May-2025   16:50:00
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	2025-02-12
Indicate Company website link for updated RPT policy of the Company	https://pasupatiacrylon.com/wp-content/uploads/2025/02/Policy-on-Related-Party-Transactions.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
There is no default on the loans. Further the Company has not issued any debt security.

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	1683200000	6214300000
	Other income	36900000	113700000
	Total income	1720100000	6328000000
2	Expenses
(a)	Cost of materials consumed	1393300000	4777200000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-201900000	-218900000
(d)	Employee benefit expense	74900000	285700000
(e)	Finance costs	8400000	25000000
(f)	Depreciation, depletion and amortisation expense	15800000	59900000
(f)	Other Expenses
1	Other Expenses	277100000	921900000
	Total other expenses	277100000	921900000
	Total expenses	1567600000	5850800000
3	Total profit before exceptional items and tax	152500000	477200000
4	Exceptional items	0	0
5	Total profit before tax	152500000	477200000
6	Tax expense
7	Current tax	17800000	103000000
8	Deferred tax	22000000	20400000
9	Total tax expenses	39800000	123400000
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	112700000	353800000
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	112700000	353800000
17	Other comprehensive income net of taxes	700000	-100000
18	Total Comprehensive Income for the period	113400000	353700000
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	891400000	891400000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		2750000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.26	3.97
	Diluted earnings (loss) per share from continuing operations	1.26	3.97
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	1.26	3.97
	Diluted earnings (loss) per share from continuing and discontinued operations	1.26	3.97
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Note: n n1. The above results were reviewed by the Audit Committee and approved by the board of Directors at their meeting held on 19th May 2025. n n2. These financial results have been prepared in accordance with the Indian Accounting Standard(lnd AS) prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standard) Rules, 2015 and relevant amendment rules thereafter. n n3. The Company has set-up a 150 KL per day Grain based Distillery for Ethanol blended petrol as an additional segment which has been capitalized on 25.03.2025. n n4. In line with the requirements of Regulation 47(2) of the Listing Regulations, 2015, the results are available on the stock exchanges website (www.bseindia.com and www.nseindia.com) and on the company's website www.pasupatiacrylon.com. n n5. The Company has no subsidiary/asociate/joint venture company(ies) as on 31.03.2025. n n6. Figures have been regrouped/rearranged wherever considered 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	2502200000
	Capital work-in-progress	400000
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	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	0
	Total non-current financial assets	0
	Deferred tax assets (net)	0
	Other non-current assets	109000000
	Total non-current assets	2611600000
2	Current assets
	Inventories	1351900000
	Current financial asset
	Current investments	803600000
	Trade receivables, current	497800000
	Cash and cash equivalents	216600000
	Bank balance other than cash and cash equivalents	147600000
	Loans, current	0
	Other current financial assets	0
	Total current financial assets	1665600000
	Current tax assets (net)	0
	Other current assets	324600000
	Total current assets	3342100000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5953700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	891400000
	Other equity	2750000000
	Total equity attributable to owners of parent	3641400000
	Non controlling interest
	Total equity	3641400000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1014200000
	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	1014200000
	Provisions, non-current	27900000
	Deferred tax liabilities (net)	96900000
	Deferred government grants, Non-current	0
	Other non-current liabilities	78700000
	Total non-current liabilities	1217700000
	Current liabilities
	Current financial liabilities
	Borrowings, current	63300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	8900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	892600000
	Total Trade payable	901500000
	Other current financial liabilities	0
	Total current financial liabilities	964800000
	Other current liabilities	58400000
	Provisions, current	55600000
	Current tax liabilities (Net)	15800000
	Deferred government grants, Current	0
	Total current liabilities	1094600000
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	2312300000
	Total equity and liabilites	5953700000
	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	Fibre	1457700000	5381000000
2	CPP Film	198900000	806700000
3	Ethanol	26600000	26600000
	Total Segment Revenue	1683200000	6214300000
	Less: Inter segment revenue	0	0
	Revenue from operations	1683200000	6214300000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Fibre	154100000	504900000
2	CPP Film	6400000	-3100000
3	Ethanol	400000	400000
	Total Profit before tax	160900000	502200000
	i. Finance cost	8400000	8400000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	152500000	477200000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Fibre	3114100000	3114100000
2	CPP Film	747300000	747300000
3	Ethanol	2092300000	2092300000
	Total Segment Asset	5953700000	5953700000
	Un-allocable Assets	0	0
	Net Segment Asset	5953700000	5953700000
4	Segment Liabilities
	Segment Liabilities
1	Fibre	1122500000	1122500000
2	CPP Film	45800000	45800000
3	Ethanol	1144000000	1144000000
	Total Segment Liabilities	2312300000	2312300000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	2312300000	2312300000
	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	700000	-100000
	Total Amount of items that will not be reclassified to profit and loss	700000	-100000
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	Items that will be reclassified to profit or loss	0	0
	Total Amount of items that will be reclassified to profit and loss	0	0
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	700000	-100000

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			477200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			25000000
	Adjustments for decrease (increase) in inventories			-192500000
	Adjustments for decrease (increase) in trade receivables, current			38300000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-146300000
	Adjustments for decrease (increase) in other non-current assets			-51400000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			22400000
	Adjustments for increase (decrease) in trade payables, current			-113400000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-24200000
	Adjustments for increase (decrease) in other non-current liabilities			64600000
	Adjustments for depreciation and amortisation expense			59900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			19000000
	Adjustments for provisions, non-current			2400000
	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			29900000
	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)			0
	Other adjustments for non-cash items			20200000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-305900000
	Net cash flows from (used in) operations			171300000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			104100000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			67200000
	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			1036200000
	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			0
	Interest received			25300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			195400000
	Net cash flows from (used in) investing activities	-815500000
	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			634500000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			18300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			616200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-132100000
	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			-132100000
	Cash and cash equivalents cash flow statement at beginning of period			348700000
	Cash and cash equivalents cash flow statement at end of period			216600000