Integrated Filing — IndAS

General information about company
Scrip Code	524570
NSE Symbol	PODDARMENT
MSEI Symbol	NOTLISTED
ISIN	INE371C01013
Name of company	PODDAR PIGMENTS 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	20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-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	Single segment
Description of single segment	Master Batches
Start date and time of board meeting	20-May-2025   11:30:00
End date and time of board meeting	20-May-2025   14:30:00
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://api.poddarpigmentsltd.com/investorRelation/1744099242258.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
NIL

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	871729000	3684994000
	Other income	14040000	69703000
	Total income	885769000	3754697000
2	Expenses
(a)	Cost of materials consumed	571467000	2546907000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	27234000	-12006000
(d)	Employee benefit expense	89884000	360869000
(e)	Finance costs	3259000	5693000
(f)	Depreciation, depletion and amortisation expense	19436000	79503000
(f)	Other Expenses
1	Other Expenses	112948000	470237000
	Total other expenses	112948000	470237000
	Total expenses	824228000	3451203000
3	Total profit before exceptional items and tax	61541000	303494000
4	Exceptional items	0	0
5	Total profit before tax	61541000	303494000
6	Tax expense
7	Current tax	28608000	60369000
8	Deferred tax	-18473000	14945000
9	Total tax expenses	10135000	75314000
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	51406000	228180000
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	51406000	228180000
17	Other comprehensive income net of taxes	-50762000	-35617000
18	Total Comprehensive Income for the period	644000	192563000
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	106100000	106100000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		3528000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.85	21.51
	Diluted earnings (loss) per share from continuing operations	4.85	21.51
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	4.85	21.51
	Diluted earnings (loss) per share from continuing and discontinued operations	4.85	21.51
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		In year to Date Current Tax Includes Rs. 14.38 Lac for Tax Adjustement of Earlier Years n n1.The above Audited results were reviewed by the Audit Committee of the Board of Directors in its meeting held on 16th May 2025 and approved by the Board of Directors in the meeting held on 20th May,2025. The Auditors of the company have carried out the audit of the same. n n2.The above Financial results have been prepared and presented in accordance with the recognition and measurement principles prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India. n n3.The board has recommended dividend of Rs. 4/- per share , payable subject to the approval of shareholders in the ensuing Annual General Meeting . Total outgo on this account will be Rs. 424.40 lacs. n n4. The Company has only one reportable business segments i.e. Master batches and accordingly disclosures requirement of separate segment information in terms of Ind-AS 108 are not applicable to the company. n n5.The figures for the quarter ended 31st March, 2025 and 31st March, 2024 are the balancing figures between audited figures in respect of the full financial year and the published year to date figures up to the third quarter of the financial year respectively. n n6.Figures for the previous periods have been regrouped/reclassified wherever necessary, to conform to current period's grouping / classification. 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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	1230169000
	Capital work-in-progress	26653000
	Investment property	0
	Goodwill	0
	Other intangible assets	868000
	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	875881000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	15258000
	Total non-current financial assets	891139000
	Deferred tax assets (net)	0
	Other non-current assets	123336000
	Total non-current assets	2272165000
2	Current assets
	Inventories	656233000
	Current financial asset
	Current investments	126902000
	Trade receivables, current	647904000
	Cash and cash equivalents	8515000
	Bank balance other than cash and cash equivalents	318247000
	Loans, current	0
	Other current financial assets	22596000
	Total current financial assets	1124164000
	Current tax assets (net)	274000
	Other current assets	82834000
	Total current assets	1863505000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	4135670000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	106100000
	Other equity	3528000000
	Total equity attributable to owners of parent	3634100000
	Non controlling interest
	Total equity	3634100000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	0
	Provisions, non-current	0
	Deferred tax liabilities (net)	138619000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	138619000
	Current liabilities
	Current financial liabilities
	Borrowings, current	122379000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	23271000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	135539000
	Total Trade payable	158810000
	Other current financial liabilities	61027000
	Total current financial liabilities	342216000
	Other current liabilities	20735000
	Provisions, current	0
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	362951000
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	501570000
	Total equity and liabilites	4135670000
	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)
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of defined benefit obligations	1980000	180000
2	Change in fair value of investment in equities carried at fair value through OCI	-60895000	-33595000
	Total Amount of items that will not be reclassified to profit and loss	-58915000	-33415000
2	Income tax relating to items that will not be reclassified to profit or loss	-8153000	2202000
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	-50762000	-35617000

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			303494000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			5693000
	Adjustments for decrease (increase) in inventories			-83075000
	Adjustments for decrease (increase) in trade receivables, current			33512000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-18541000
	Adjustments for decrease (increase) in other non-current assets			942000
	Adjustments for other financial assets, non-current			-4828000
	Adjustments for other financial assets, current			-4710000
	Adjustments for other bank balances			-65389000
	Adjustments for increase (decrease) in trade payables, current			-30201000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1310000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			79503000
	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			-415000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-3917000
	Adjustments for dividend income			0
	Adjustments for interest income			20609000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-8307000
	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)			1133000
	Other adjustments for non-cash items			-8533000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-126432000
	Net cash flows from (used in) operations			177062000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			54884000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			122178000
	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			794000
	Purchase of property, plant and equipment			242666000
	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			20609000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-30637000
	Net cash flows from (used in) investing activities	-251900000
	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			122379000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			42440000
	Interest paid			5693000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			74246000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-55476000
	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			-55476000
	Cash and cash equivalents cash flow statement at beginning of period			63991000
	Cash and cash equivalents cash flow statement at end of period			8515000