Integrated Filing — IndAS

General information about company
Scrip Code	532687
NSE Symbol	REPRO
MSEI Symbol	NOTLISTED
ISIN	INE461B01014
Name of company	REPRO INDIA 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	13-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	Single segment
Description of single segment	VALUE ADDED PRINT SOLUTIONS
Start date and time of board meeting	19-May-2025   17:30:00
End date and time of board meeting	19-May-2025   20:05:00
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	1230600000	4659500000
	Other income	39400000	64600000
	Total income	1270000000	4724100000
2	Expenses
(a)	Cost of materials consumed	682900000	2673300000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	7800000	-64500000
(d)	Employee benefit expense	111900000	446300000
(e)	Finance costs	22200000	84600000
(f)	Depreciation, depletion and amortisation expense	85300000	313300000
(f)	Other Expenses
1	Other Expenses	343900000	1286300000
	Total other expenses	343900000	1286300000
	Total expenses	1254000000	4739300000
3	Total profit before exceptional items and tax	16000000	-15200000
4	Exceptional items	0	0
5	Total profit before tax	16000000	-15200000
6	Tax expense
7	Current tax	7700000	7700000
8	Deferred tax	-1300000	-600000
9	Total tax expenses	6400000	7100000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	1700000	1700000
11	Net Profit Loss for the period from continuing operations	11300000	-20600000
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	11300000	-20600000
17	Other comprehensive income net of taxes	-3900000	-4800000
18	Total Comprehensive Income for the period	7400000	-25400000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	143200000	143200000
	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	0.79	-1.44
	Diluted earnings (loss) per share from continuing operations	0.78	-1.44
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	0.79	-1.44
	Diluted earnings (loss) per share from continuing and discontinued operations	0.78	-1.44
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results

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	2130300000
	Capital work-in-progress	44200000
	Investment property	233900000
	Goodwill	11000000
	Other intangible assets	371100000
	Intangible assets under development	447700000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	35300000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	0
	Total non-current financial assets	35300000
	Deferred tax assets (net)	371800000
	Other non-current assets	148500000
	Total non-current assets	3793800000
2	Current assets
	Inventories	519600000
	Current financial asset
	Current investments	20900000
	Trade receivables, current	610700000
	Cash and cash equivalents	75100000
	Bank balance other than cash and cash equivalents	15400000
	Loans, current	0
	Other current financial assets	16000000
	Total current financial assets	738100000
	Current tax assets (net)	0
	Other current assets	365400000
	Total current assets	1623100000
3	Non-current assets classified as held for sale	52800000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5469700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	143200000
	Other equity	3678800000
	Total equity attributable to owners of parent	3822000000
	Non controlling interest	0
	Total equity	3822000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	209300000
	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	189900000
	Total non-current financial liabilities	399200000
	Provisions, non-current	56900000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	456100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	505200000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	23400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	479400000
	Total Trade payable	502800000
	Other current financial liabilities	149900000
	Total current financial liabilities	1157900000
	Other current liabilities	18600000
	Provisions, current	15100000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1191600000
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	1647700000
	Total equity and liabilites	5469700000
	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)
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	3900000	4800000
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	-3900000	-4800000

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			-15200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			77500000
	Adjustments for decrease (increase) in inventories			-50300000
	Adjustments for decrease (increase) in trade receivables, current			187100000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-111600000
	Adjustments for decrease (increase) in other non-current assets			6900000
	Adjustments for other financial assets, non-current			-3200000
	Adjustments for other financial assets, current			96600000
	Adjustments for other bank balances			8900000
	Adjustments for increase (decrease) in trade payables, current			12400000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-17100000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			313300000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			4000000
	Adjustments for provisions, non-current			9400000
	Adjustments for other financial liabilities, current			-10900000
	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			2800000
	Adjustments for share-based payments			4000000
	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)			1800000
	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)			526000000
	Net cash flows from (used in) operations			510800000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			10100000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			500700000
	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			5500000
	Purchase of property, plant and equipment			714800000
	Proceeds from sales of investment property			0
	Purchase of investment property			15800000
	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			2800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			8900000
	Net cash flows from (used in) investing activities	-713400000
	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			6200000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			462400000
	Repayments of borrowings			38600000
	Payments of lease liabilities			150700000
	Dividends paid			0
	Interest paid			47300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			232000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			19300000
	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			19300000
	Cash and cash equivalents cash flow statement at beginning of period			55800000
	Cash and cash equivalents cash flow statement at end of period			75100000