Integrated Filing — IndAS

General information about company
Scrip Code	533333
NSE Symbol	FCL
MSEI Symbol	NOTLISTED
ISIN	INE045J01026
Name of company	FINEOTEX CHEMICAL 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	12-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	Textile specialty chemicals
Start date and time of board meeting	20-May-2025   16:15:00
End date and time of board meeting	20-May-2025   18:00:00
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	1197854000	5333328000
	Other income	75459000	243067000
	Total income	1273313000	5576395000
2	Expenses
(a)	Cost of materials consumed	834986000	3388147000
(b)	Purchases of stock-in-trade	-43889000	29511000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-27130000	-141459000
(d)	Employee benefit expense	65474000	243175000
(e)	Finance costs	4031000	10689000
(f)	Depreciation, depletion and amortisation expense	20103000	92205000
(f)	Other Expenses
1	Other Expenses	155541000	541695000
	Total other expenses	155541000	541695000
	Total expenses	1009116000	4163963000
3	Total profit before exceptional items and tax	264197000	1412432000
4	Exceptional items	0	0
5	Total profit before tax	264197000	1412432000
6	Tax expense
7	Current tax	52159000	292921000
8	Deferred tax	10725000	27429000
9	Total tax expenses	62884000	320350000
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	201313000	1092082000
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	201313000	1092082000
17	Other comprehensive income net of taxes	1520000	-194000
18	Total Comprehensive Income for the period	202833000	1091888000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	199688000	1082077000
	Total profit or loss, attributable to non-controlling interests	1625000	1625000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	201207000	1081882000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	1625000	10005000
21	Details of equity share capital
	Paid-up equity share capital	229150000	229150000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		7084041000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.76	9.53
	Diluted earnings (loss) per share from continuing operations	1.76	9.53
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	1.76	9.53
	Diluted earnings (loss) per share from continuing and discontinued operations	1.76	9.53
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	1725472000
	Capital work-in-progress	210800000
	Investment property	0
	Goodwill	61385000
	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	3304025000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	36752000
	Total non-current financial assets	3340777000
	Deferred tax assets (net)	66057000
	Other non-current assets	132467000
	Total non-current assets	5536958000
2	Current assets
	Inventories	644761000
	Current financial asset
	Current investments	0
	Trade receivables, current	1158638000
	Cash and cash equivalents	292904000
	Bank balance other than cash and cash equivalents	124070000
	Loans, current	124750000
	Other current financial assets	8553000
	Total current financial assets	1708915000
	Current tax assets (net)	0
	Other current assets	183590000
	Total current assets	2537266000
3	Non-current assets classified as held for sale	72069000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	8146293000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	229150000
	Other equity	7084041000
	Total equity attributable to owners of parent	7313191000
	Non controlling interest	75517000
	Total equity	7388708000
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	20083000
	Total non-current financial liabilities	20083000
	Provisions, non-current	872000
	Deferred tax liabilities (net)	65613000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	86568000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2174000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	68765000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	498746000
	Total Trade payable	567511000
	Other current financial liabilities	2489000
	Total current financial liabilities	572174000
	Other current liabilities	95126000
	Provisions, current	3717000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	671017000
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	757585000
	Total equity and liabilites	8146293000
	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	-1520000	194000
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	0	0
5	Total Other comprehensive income	1520000	-194000

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			1412432000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-143693000
	Adjustments for decrease (increase) in trade receivables, current			229529000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-93892000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-21017000
	Adjustments for other financial assets, current			-112658000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-160563000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-7870000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			92205000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-3233000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-3936000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			1108000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			492000
	Adjustments for fair value losses (gains)			-190644000
	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			-260000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-414432000
	Net cash flows from (used in) operations			998000000
	Dividends received			0
	Interest paid			-10689000
	Interest received			-31311000
	Income taxes paid (refund)			284042000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			693336000
	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			679163000
	Proceeds from sales of investment property			0
	Purchase of investment property			2033854000
	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			91032000
	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			31311000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			47661000
	Net cash flows from (used in) investing activities	-2725077000
	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			1854376000
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			3132000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			92300000
	Interest paid			10689000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			5880000
	Net cash flows from (used in) financing activities			1760399000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-271342000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-1108000
	Net increase (decrease) in cash and cash equivalents			-272450000
	Cash and cash equivalents cash flow statement at beginning of period			563179000
	Cash and cash equivalents cash flow statement at end of period			290729000