Integrated Filing — IndAS

General information about company
Scrip Code	544030
NSE Symbol	FLAIR
MSEI Symbol	NOTLISTED
ISIN	INE00Y201027
Name of company	Flair Writing 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	16-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	Unaudited
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	Writing Instruments
Start date and time of board meeting	22-May-2025   15:30:00
End date and time of board meeting	22-May-2025   17:00:00
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
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	2025-01-31
Indicate Company website link for updated RPT policy of the Company	https://www.flairworld.in/DataFiles/CorporateGovernance/CorporatePolicies/Corporatepolicy_Policy_on_Materiality_of_Related_Party_Transactions.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?	Yes
No. of times funds raised during the quarter	1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
The disclosure for default on loans and debt instruments are not applicable to the Company.

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	Unaudited	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	2565723000	9493144000
	Other income	82469000	350106000
	Total income	2648192000	9843250000
2	Expenses
(a)	Cost of materials consumed	1174212000	4928358000
(b)	Purchases of stock-in-trade	28483000	89963000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	164055000	-142123000
(d)	Employee benefit expense	386061000	1533015000
(e)	Finance costs	7908000	38363000
(f)	Depreciation, depletion and amortisation expense	86996000	327114000
(f)	Other Expenses
1	Manufacturing Expenses	185026000	744578000
2	Establishment Expenses	47273000	147317000
3	Repairs & Maintenance	9769000	36397000
4	Telephone & Communication Charges	1665000	6006000
5	Travelling & Conveyance	39262000	152958000
6	Director's Travelling & Conveyance	5591000	22267000
7	Director's Sitting Fees	270000	1110000
8	Payments to Auditor (Refer Note 28.1)	2600000	5300000
9	Selling and Distribution Expenses	134286000	444025000
	Total other expenses	425742000	1559958000
	Total expenses	2273457000	8334648000
3	Total profit before exceptional items and tax	374735000	1508602000
4	Exceptional items	0	0
5	Total profit before tax	374735000	1508602000
6	Tax expense
7	Current tax	99542000	386859000
8	Deferred tax	-134000	616000
9	Total tax expenses	99408000	387475000
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	275327000	1121127000
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	275327000	1121127000
17	Other comprehensive income net of taxes	-1566000	-286000
18	Total Comprehensive Income for the period	273761000	1120841000
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	526977000	526977000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		9485571000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.61	10.64
	Diluted earnings (loss) per share from continuing operations	2.61	10.64
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	2.61	10.64
	Diluted earnings (loss) per share from continuing and discontinued operations	2.61	10.64
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	2721811000
	Capital work-in-progress	120037000
	Investment property	0
	Goodwill	0
	Other intangible assets	220088000
	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	36200000
	Trade receivables, non-current	0
	Loans, non-current	2243701000
	Other non-current financial assets	66702000
	Total non-current financial assets	2346603000
	Deferred tax assets (net)	822000
	Other non-current assets	123974000
	Total non-current assets	5533335000
2	Current assets
	Inventories	2209068000
	Current financial asset
	Current investments	310270000
	Trade receivables, current	2155964000
	Cash and cash equivalents	537585000
	Bank balance other than cash and cash equivalents	558353000
	Loans, current	3533000
	Other current financial assets	58274000
	Total current financial assets	3623979000
	Current tax assets (net)	0
	Other current assets	192794000
	Total current assets	6025841000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	11559176000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	526977000
	Other equity	9485570000
	Total equity attributable to owners of parent	10012547000
	Non controlling interest
	Total equity	10012547000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	158432000
	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	170351000
	Total non-current financial liabilities	328783000
	Provisions, non-current	106152000
	Deferred tax liabilities (net)	86082000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1382000
	Total non-current liabilities	522399000
	Current liabilities
	Current financial liabilities
	Borrowings, current	7275000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	171683000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	284957000
	Total Trade payable	456640000
	Other current financial liabilities	291466000
	Total current financial liabilities	755381000
	Other current liabilities	127425000
	Provisions, current	107354000
	Current tax liabilities (Net)	34070000
	Deferred government grants, Current	0
	Total current liabilities	1024230000
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	1546629000
	Total equity and liabilites	11559176000
	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		Unaudited	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	Unaudited	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	1566000	286000
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	-1566000	-286000

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			Unaudited
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			1508602000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			38363000
	Adjustments for decrease (increase) in inventories			-341811000
	Adjustments for decrease (increase) in trade receivables, current			-209307000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			61314000
	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			-122413000
	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			327113000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			29932000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			-53698000
	Adjustments for unrealised foreign exchange losses gains			-3004000
	Adjustments for dividend income			0
	Adjustments for interest income			272625000
	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)			-18860000
	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)			-564996000
	Net cash flows from (used in) operations			943606000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			361660000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			581946000
	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			100000
	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			701000
	Purchase of property, plant and equipment			615047000
	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			914425000
	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			272625000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			968314000
	Net cash flows from (used in) investing activities	-287932000
	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			0
	Repayments of borrowings			190859000
	Payments of lease liabilities			65097000
	Dividends paid			0
	Interest paid			19931000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-275887000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			18127000
	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			18127000
	Cash and cash equivalents cash flow statement at beginning of period			519458000
	Cash and cash equivalents cash flow statement at end of period			537585000

Signatory Details
Name of signatory	Vimalchand Jugraj Rathod
Designation of person	Managing Director
Place	Mumbai
Date	22-May-2022