Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	WORTH
MSEI Symbol	NOTLISTED
ISIN	INE196Y01018
Name of company	WORTH PERIPHERALS 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	21-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	The Company has only one reportable segment namely ‘Manufacture and Sale of Corrugated Boxes’ as per Ind AS 108 – Operating Segments.
Start date and time of board meeting	21-May-2025   11:00:00
End date and time of board meeting	21-May-2025   15:15:00
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	711572000	2757915000
	Other income	15151000	46373000
	Total income	726723000	2804288000
2	Expenses
(a)	Cost of materials consumed	514349000	2026366000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-2135000	-4511000
(d)	Employee benefit expense	43399000	169548000
(e)	Finance costs	13646000	19592000
(f)	Depreciation, depletion and amortisation expense	15734000	65718000
(f)	Other Expenses
1	Other Expenses	71985000	287849000
	Total other expenses	71985000	287849000
	Total expenses	656978000	2564562000
3	Total profit before exceptional items and tax	69745000	239726000
4	Exceptional items	0	0
5	Total profit before tax	69745000	239726000
6	Tax expense
7	Current tax	17304000	52202000
8	Deferred tax	395000	14086000
9	Total tax expenses	17699000	66288000
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	52046000	173438000
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	52046000	173438000
17	Other comprehensive income net of taxes	-788000	-903000
18	Total Comprehensive Income for the period	51258000	172535000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	49915000	154347000
	Total profit or loss, attributable to non-controlling interests	2131000	2131000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	49585000	153893000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	1673000	18642000
21	Details of equity share capital
	Paid-up equity share capital	157510000	157510000
	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	3.17	9.8
	Diluted earnings (loss) per share from continuing operations	3.17	9.8
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	3.17	9.8
	Diluted earnings (loss) per share from continuing and discontinued operations	3.17	9.8
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	843049000
	Capital work-in-progress	10016000
	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	9712000
	Total non-current financial assets	9712000
	Deferred tax assets (net)	0
	Other non-current assets	146042000
	Total non-current assets	1008819000
2	Current assets
	Inventories	157445000
	Current financial asset
	Current investments	0
	Trade receivables, current	426336000
	Cash and cash equivalents	33339000
	Bank balance other than cash and cash equivalents	656964000
	Loans, current	0
	Other current financial assets	2512000
	Total current financial assets	1119151000
	Current tax assets (net)	0
	Other current assets	11294000
	Total current assets	1287890000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	2296709000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	157510000
	Other equity	1581787000
	Total equity attributable to owners of parent	1739297000
	Non controlling interest	149668000
	Total equity	1888965000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	54437000
	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	9139000
	Total non-current financial liabilities	63576000
	Provisions, non-current	7831000
	Deferred tax liabilities (net)	93988000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	165395000
	Current liabilities
	Current financial liabilities
	Borrowings, current	135197000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	8122000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	73709000
	Total Trade payable	81831000
	Other current financial liabilities	102000
	Total current financial liabilities	217130000
	Other current liabilities	16362000
	Provisions, current	1156000
	Current tax liabilities (Net)	7701000
	Deferred government grants, Current	0
	Total current liabilities	242349000
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	407744000
	Total equity and liabilites	2296709000
	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
1	Gain/Loss on remeasurement of defined benefit plans	-1161000	-1312000
	Total Amount of items that will not be reclassified to profit and loss	-1161000	-1312000
2	Income tax relating to items that will not be reclassified to profit or loss	-373000	-409000
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	-788000	-903000

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			239726000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			19592000
	Adjustments for decrease (increase) in inventories			44132000
	Adjustments for decrease (increase) in trade receivables, current			-32813000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			1519000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			3008000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-21508000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-2770000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			65717000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			897000
	Adjustments for provisions, non-current			0
	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			44100000
	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			-1256000
	Other adjustments to reconcile profit (loss)			0
	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)			32418000
	Net cash flows from (used in) operations			272144000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			58522000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			213622000
	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			4122000
	Purchase of property, plant and equipment			53212000
	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			174989000
	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			41589000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-81114000
	Net cash flows from (used in) investing activities	-263604000
	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			149396000
	Repayments of borrowings			53720000
	Payments of lease liabilities			1004000
	Dividends paid			4016000
	Interest paid			18682000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			71974000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			21992000
	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			21992000
	Cash and cash equivalents cash flow statement at beginning of period			11347000
	Cash and cash equivalents cash flow statement at end of period			33339000