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	Consolidated
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

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	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	2980452000	10798603000
	Other income	80265000	245974000
	Total income	3060717000	11044577000
2	Expenses
(a)	Cost of materials consumed	1380994000	5587284000
(b)	Purchases of stock-in-trade	81889000	143369000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	69118000	-409053000
(d)	Employee benefit expense	476325000	1717194000
(e)	Finance costs	11393000	52609000
(f)	Depreciation, depletion and amortisation expense	122778000	447361000
(f)	Other Expenses
1	Manufacturing Expenses	238931000	1031093000
2	Establishment Expenses	52703000	165038000
3	Repairs & Maintenance	10287000	37992000
4	Telephone & Communication Charges	1769000	6388000
5	Travelling & Conveyance	41004000	158575000
6	Director's Travelling & Conveyance	5591000	22267000
7	Director's Sitting Fees	270000	1110000
8	Payments to Auditor (Refer Note 29.1)	3255000	6400000
9	Selling and Distribution Expenses	150218000	483522000
	Total other expenses	504028000	1912385000
	Total expenses	2646525000	9451149000
3	Total profit before exceptional items and tax	414192000	1593428000
4	Exceptional items	0	0
5	Total profit before tax	414192000	1593428000
6	Tax expense
7	Current tax	101872000	406759000
8	Deferred tax	3925000	-4173000
9	Total tax expenses	105797000	402586000
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	308395000	1190842000
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	308395000	1190842000
17	Other comprehensive income net of taxes	-1566000	-287000
18	Total Comprehensive Income for the period	306829000	1190555000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	308436000	1195752200
	Total profit or loss, attributable to non-controlling interests	-42300	-42300
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-1565800	-286600
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
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		9657860000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.93	11.35
	Diluted earnings (loss) per share from continuing operations	2.93	11.35
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	2.93	11.35
	Diluted earnings (loss) per share from continuing and discontinued operations	2.93	11.35
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	3955200000
	Capital work-in-progress	229768000
	Investment property
	Goodwill	3602000
	Other intangible assets	312927000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	153000
	Other non-current financial assets	119963000
	Total non-current financial assets	120116000
	Deferred tax assets (net)	921000
	Other non-current assets	183103000
	Total non-current assets	4805637000
2	Current assets
	Inventories	2870574000
	Current financial asset
	Current investments	310270000
	Trade receivables, current	2589213000
	Cash and cash equivalents	566233000
	Bank balance other than cash and cash equivalents	575684000
	Loans, current	3526000
	Other current financial assets	58274000
	Total current financial assets	4103200000
	Current tax assets (net)	0
	Other current assets	401916000
	Total current assets	7375690000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	12181327000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	526977000
	Other equity	9657860000
	Total equity attributable to owners of parent	10184837000
	Non controlling interest	-6411000
	Total equity	10178426000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	212075000
	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	246024000
	Total non-current financial liabilities	458099000
	Provisions, non-current	110103000
	Deferred tax liabilities (net)	74625000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1382000
	Total non-current liabilities	644209000
	Current liabilities
	Current financial liabilities
	Borrowings, current	84409000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	238196000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	301126000
	Total Trade payable	539322000
	Other current financial liabilities	410486000
	Total current financial liabilities	1034217000
	Other current liabilities	162863000
	Provisions, current	127235000
	Current tax liabilities (Net)	34377000
	Deferred government grants, Current
	Total current liabilities	1358692000
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	2002901000
	Total equity and liabilites	12181327000
	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		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	Unaudited	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	1566000	287000
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	-1566000	-287000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1593428000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			52609000
	Adjustments for decrease (increase) in inventories			-607767000
	Adjustments for decrease (increase) in trade receivables, current			-439805000
	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			80555000
	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			-116878000
	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			447361000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			49735000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			28172000
	Adjustments for unrealised foreign exchange losses gains			-3312000
	Adjustments for dividend income			0
	Adjustments for interest income			142543000
	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)			-16802000
	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)			-668675000
	Net cash flows from (used in) operations			924753000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			381253000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			543500000
	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			462000
	Purchase of property, plant and equipment			1338086000
	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			142543000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			950983000
	Net cash flows from (used in) investing activities	-244098000
	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			134509000
	Payments of lease liabilities			93912000
	Dividends paid			0
	Interest paid			25167000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			490000
	Net cash flows from (used in) financing activities			-253098000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			46304000
	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			46304000
	Cash and cash equivalents cash flow statement at beginning of period			519929000
	Cash and cash equivalents cash flow statement at end of period			566233000