Integrated Filing — IndAS

General information about company
Scrip Code	532937
NSE Symbol	KUANTUM
MSEI Symbol	NOTLISTED
ISIN	INE529I01021
Name of company	KUANTUM 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	20-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	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	Manufacturing of writing and printing paper
Start date and time of board meeting	20-May-2025   12:15:00
End date and time of board meeting	20-May-2025   16:05:00
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
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	2024-11-12
Indicate Company website link for updated RPT policy of the Company	https://www.kuantumpapers.com/wp-content/uploads/2024/11/Related-Party-Transaction-Policy.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
The Company did not commit any Default on Loans and Debt Securities during the Year 2024-25.

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	2773523000	11070387000
	Other income	14035000	60851000
	Total income	2787558000	11131238000
2	Expenses
(a)	Cost of materials consumed	886743000	3574083000
(b)	Purchases of stock-in-trade	0	3000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	10556000	21381000
(d)	Employee benefit expense	194898000	806277000
(e)	Finance costs	104353000	393000000
(f)	Depreciation, depletion and amortisation expense	146638000	539979000
(f)	Other Expenses
1	Power and fuel expense	318737000	1340125000
2	Cost of chemical consumed	511467000	1935416000
3	Others	252384000	967195000
	Total other expenses	1082588000	4242736000
	Total expenses	2425776000	9577459000
3	Total profit before exceptional items and tax	361782000	1553779000
4	Exceptional items	0	0
5	Total profit before tax	361782000	1553779000
6	Tax expense
7	Current tax	56712000	256294000
8	Deferred tax	43905000	145677000
9	Total tax expenses	100617000	401971000
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	261165000	1151808000
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	261165000	1151808000
17	Other comprehensive income net of taxes	-1347000	-1347000
18	Total Comprehensive Income for the period	259818000	1150461000
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	87264000	87264000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		12039849000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.99	13.2
	Diluted earnings (loss) per share from continuing operations	2.99	13.2
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	2.99	13.2
	Diluted earnings (loss) per share from continuing and discontinued operations	2.99	13.2
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	16013014000
	Capital work-in-progress	1552277000
	Investment property	72396000
	Goodwill	0
	Other intangible assets	100789000
	Intangible assets under development	10559000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	49200000
	Total non-current financial assets	49200000
	Deferred tax assets (net)	15601000
	Other non-current assets	601120000
	Total non-current assets	18414956000
2	Current assets
	Inventories	1261988000
	Current financial asset
	Current investments	0
	Trade receivables, current	390918000
	Cash and cash equivalents	92383000
	Bank balance other than cash and cash equivalents	121996000
	Loans, current	0
	Other current financial assets	9757000
	Total current financial assets	615054000
	Current tax assets (net)
	Other current assets	835541000
	Total current assets	2712583000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	21127539000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	87264000
	Other equity	12039849000
	Total equity attributable to owners of parent	12127113000
	Non controlling interest
	Total equity	12127113000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	4027262000
	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	262045000
	Total non-current financial liabilities	4289307000
	Provisions, non-current	0
	Deferred tax liabilities (net)	1399723000
	Deferred government grants, Non-current
	Other non-current liabilities	43275000
	Total non-current liabilities	5732305000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2509175000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	93432000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	325085000
	Total Trade payable	418517000
	Other current financial liabilities	266481000
	Total current financial liabilities	3194173000
	Other current liabilities	54356000
	Provisions, current	0
	Current tax liabilities (Net)	17088000
	Deferred government grants, Current	2504000
	Total current liabilities	3268121000
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	9000426000
	Total equity and liabilites	21127539000
	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
	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	1800000	1800000
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	-453000	-453000
5	Total Other comprehensive income	-1347000	-1347000

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			1553779000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			393000000
	Adjustments for decrease (increase) in inventories			-134207000
	Adjustments for decrease (increase) in trade receivables, current			-48822000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-47121000
	Adjustments for decrease (increase) in other non-current assets			2032000
	Adjustments for other financial assets, non-current			8955000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-150006000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-15149000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			539979000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-2732000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-15941000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-722000
	Adjustments for dividend income			0
	Adjustments for interest income			8367000
	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			26177000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			547076000
	Net cash flows from (used in) operations			2100855000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			323376000
	Other inflows (outflows) of cash			-7913000
	Net cash flows from (used in) operating activities			1769566000
	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			18382000
	Purchase of property, plant and equipment			3129452000
	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			7409000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-42289000
	Net cash flows from (used in) investing activities	-3145950000
	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			4021291000
	Repayments of borrowings			2609863000
	Payments of lease liabilities			0
	Dividends paid			260435000
	Interest paid			388090000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			762903000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-613481000
	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			-613481000
	Cash and cash equivalents cash flow statement at beginning of period			705864000
	Cash and cash equivalents cash flow statement at end of period			92383000