Integrated Filing — IndAS

General information about company
Scrip Code	502420
NSE Symbol	ORIENTPPR
MSEI Symbol	NOTLISTED
ISIN	INE592A01026
Name of company	ORIENT PAPER & INDUSTRIES 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	22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	05-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	Multi segment
Description of single segment
Start date and time of board meeting	22-May-2025   14:30:00
End date and time of board meeting	22-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	2025-02-10
Indicate Company website link for updated RPT policy of the Company	https://orientpaper.in/wp-content/assets/investors/DISCLOSURE-UR/OPIL%20Amended%20Related%20Party%20Transaction%20Policy.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
Not Applicable

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	2192740000	8957883000
	Other income	30752000	157732000
	Total income	2223492000	9115615000
2	Expenses
(a)	Cost of materials consumed	929946000	3900340000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	42344000	-65885000
(d)	Employee benefit expense	245717000	993803000
(e)	Finance costs	80935000	324815000
(f)	Depreciation, depletion and amortisation expense	133355000	513522000
(f)	Other Expenses
1	POWER & FUEL EXPENSES	486158000	2038644000
2	OTHER EXPENSES	592819000	2299381000
	Total other expenses	1078977000	4338025000
	Total expenses	2511274000	10004620000
3	Total profit before exceptional items and tax	-287782000	-889005000
4	Exceptional items	0	0
5	Total profit before tax	-287782000	-889005000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	-107048000	-342421000
9	Total tax expenses	-107048000	-342421000
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	-180734000	-546584000
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	-180734000	-546584000
17	Other comprehensive income net of taxes	-897520000	-238846000
18	Total Comprehensive Income for the period	-1078254000	-785430000
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	212196000	212196000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		15138590000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-0.85	-2.58
	Diluted earnings (loss) per share from continuing operations	-0.85	-2.58
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	-0.85	-2.58
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.85	-2.58
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	16106934000
	Capital work-in-progress	648476000
	Investment property	60288000
	Goodwill	0
	Other intangible assets	978000
	Intangible assets under development	0
	Biological assets other than bearer plants	5994000
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	2843360000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	144837000
	Total non-current financial assets	2988197000
	Deferred tax assets (net)	0
	Other non-current assets	507428000
	Total non-current assets	20318295000
2	Current assets
	Inventories	1496907000
	Current financial asset
	Current investments	1635663000
	Trade receivables, current	170443000
	Cash and cash equivalents	9624000
	Bank balance other than cash and cash equivalents	7392000
	Loans, current	862000
	Other current financial assets	34339000
	Total current financial assets	1858323000
	Current tax assets (net)	0
	Other current assets	403694000
	Total current assets	3758924000
3	Non-current assets classified as held for sale	1520000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	24078739000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	212196000
	Other equity	15138590000
	Total equity attributable to owners of parent	15350786000
	Non controlling interest
	Total equity	15350786000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1452443000
	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	1452443000
	Provisions, non-current	44049000
	Deferred tax liabilities (net)	2518949000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	4015441000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2517724000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	152815000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1099417000
	Total Trade payable	1252232000
	Other current financial liabilities	542334000
	Total current financial liabilities	4312290000
	Other current liabilities	334762000
	Provisions, current	65460000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	4712512000
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	8727953000
	Total equity and liabilites	24078739000
	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)
1	Paper & Tissue	1786477000	7513028000
2	Chemicals	445935000	1618681000
	Total Segment Revenue	2232412000	9131709000
	Less: Inter segment revenue	39672000	39672000
	Revenue from operations	2192740000	8957883000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Paper & Tissue	-219788000	-551573000
2	Chemicals	60476000	179291000
	Total Profit before tax	-159312000	-372282000
	i. Finance cost	80935000	80935000
	ii. Other Unallocable Expenditure net off Unallocable income	47535000	47535000
	Profit before tax	-287782000	-889005000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Paper & Tissue	12918970000	12918970000
2	Chemicals	926131000	926131000
	Total Segment Asset	13845101000	13845101000
	Un-allocable Assets	10233638000	10233638000
	Net Segment Asset	24078739000	24078739000
4	Segment Liabilities
	Segment Liabilities
1	Paper & Tissue	1904885000	1904885000
2	Chemicals	141500000	141500000
	Total Segment Liabilities	2046385000	2046385000
	Un-allocable Liabilities	6681568000	6681568000
	Net Segment Liabilities	8727953000	8727953000
	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	Amount of items that will not be reclassified to profit and loss	-1047090000	-180754000
	Total Amount of items that will not be reclassified to profit and loss	-1047090000	-180754000
2	Income tax relating to items that will not be reclassified to profit or loss	-149570000	58092000
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	-897520000	-238846000

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			-889005000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			324815000
	Adjustments for decrease (increase) in inventories			-210995000
	Adjustments for decrease (increase) in trade receivables, current			-94364000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-1303000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			290646000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			513522000
	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			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			33108000
	Adjustments for interest income			11998000
	Adjustments for share-based payments			-568000
	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)			-4072000
	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)			772575000
	Net cash flows from (used in) operations			-116430000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			6077000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-122507000
	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			300123000
	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			1485000
	Purchase of property, plant and equipment			651199000
	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			33108000
	Interest received			11110000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			30331000
	Net cash flows from (used in) investing activities	-275042000
	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			1194063000
	Repayments of borrowings			397813000
	Payments of lease liabilities			15771000
	Dividends paid			53046000
	Interest paid			338525000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			388908000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-8641000
	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			-8641000
	Cash and cash equivalents cash flow statement at beginning of period			18265000
	Cash and cash equivalents cash flow statement at end of period			9624000