Integrated Filing — IndAS

General information about company
Scrip Code	522295
NSE Symbol	CONTROLPR
MSEI Symbol	NOTLISTED
ISIN	INE663B01015
Name of company	CONTROL PRINT 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	23-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	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	Coding and Marking
Start date and time of board meeting	23-May-2025   16:30:00
End date and time of board meeting	23-May-2025   18:30:00
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	2025-04-08
Indicate Company website link for updated RPT policy of the Company	https://controlprint.com/wp-content/uploads/Related-Party-Transactions-Policy-Final-Clean.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
Company had not avail Loan and debt securities. Hence, no disclsoure was 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	1100338000	3853013000
	Other income	48347000	97383000
	Total income	1148685000	3950396000
2	Expenses
(a)	Cost of materials consumed	422535000	1296084000
(b)	Purchases of stock-in-trade	73073000	306296000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-15276000	3361000
(d)	Employee benefit expense	159879000	687921000
(e)	Finance costs	7527000	33239000
(f)	Depreciation, depletion and amortisation expense	35076000	140351000
(f)	Other Expenses
1	Manufacturing & Operating Costs	30281000	98131000
2	Other Expenses	158533000	524361000
	Total other expenses	188814000	622492000
	Total expenses	871628000	3089744000
3	Total profit before exceptional items and tax	277057000	860652000
4	Exceptional items	1000	7000
5	Total profit before tax	277058000	860659000
6	Tax expense
7	Current tax	46068000	156468000
8	Deferred tax	-499923000	-492149000
9	Total tax expenses	-453855000	-335681000
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	730913000	1196340000
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	730913000	1196340000
17	Other comprehensive income net of taxes	-20367000	-62108000
18	Total Comprehensive Income for the period	710546000	1134232000
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	159942000	159942000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		4114341000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	45.7	74.8
	Diluted earnings (loss) per share from continuing operations	45.7	74.8
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	45.7	74.8
	Diluted earnings (loss) per share from continuing and discontinued operations	45.7	74.8
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1.tThe Standalone and Consolidated financial results of the company for the quarter and year ended 31st March 2025 were reviewed by the Audit committee and approved by the Board of Directors in their respective meetings held on May 23, 2025. The Statutory Auditors have carried out audit of the same and expressed an unmodified audit report on these financial results. n n2.tThe Statement has been prepared in accordance with the Indian Accounting Standard Ind AS notified under section 133 of the Companies Act, 2013 read with rule 3 of the Companies Indian Accounting Standard Rules, 2015 and other relevant provisions of the Act. n n3.tThe Company has single reportable segment namely Coding & Marking Applications for the purpose of Ind AS on segment reporting. n n4.tDuring the quarter the Company has incorporated a new Wholly Owned Subsidiary in Hamriyah Free Zone, Sharjah, UAE by the name Control Print MEA FZE with capital AED 68,000. n n5.tThe Board recommended a Final Dividend of Rs. 6 per equity share 60 Percentage of face value of Rs. 10.00 each, subject to approval of Members at its ensuing Annual General Meeting of the Company. In addition to the final dividend, the Company had declared and paid Interim Dividend of Rs. 4.00 per equity share in February 2025. n n6.tThe Company has historically been subject to the Minimum Alternate Tax MAT provisions under the Income Tax Act, 1961 having an eligible undertaking under section 80IE. This financial year 2024-25 is the last year where the company is subject to income tax under MAT Provision. The excess of tax on book profit paid over the normal income tax for the past several years stand at Rs. 49.57 Crore and the same is allowed to be carried forward as a MAT credit, which can be utilized against the normal income tax liability in future years. Based on the evaluation of the factors mentioned as per Ind-AS 12 Income Taxes, the Company has determined that there is virtual certainty that sufficient future taxable profits will be available against which the MAT credit Entitlement of Rs. 49.57 Crore can be utilized. Therefore, the Company has recognized a deferred tax asset of Rs. 49.57 Crore in the financial statements. n n7.tThe consolidated financial statements results of comparative period have been restated with respect to depreciation charged on Property, Plant and Equipment in respect of its foreign subsidiaries Markprint B.V. and Codeology Group Limited for Rs. 11.20 Lakhs and Rs. 9.13 Lakhs respectively. Consequently, Profit after tax as shown in last year financial results Rs. 1,246.67 Lakhs and Rs. 5,450.80 Lakhs for the quarter and year ended on that date respectively reduced by Rs. 20.33 Lakhs and restated to Rs. 1,226.34 and Rs. 5,430.47 for the quarter and year ended on that date respectively. n n8.tThe financial results for the quarter ended 31 March 2025 and 31 March 2024 are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the respective financial year, which were subject to limited review by the Statutory Auditors. n n9.tPrevious period years figure have been regrouped andor rearranged whenever considered necessary to confirm to current period years classification. n

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	1239540000
	Capital work-in-progress	72852000
	Investment property	0
	Goodwill	0
	Other intangible assets	5489000
	Intangible assets under development	23532000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	473160000
	Trade receivables, non-current	0
	Loans, non-current	389210000
	Other non-current financial assets	11014000
	Total non-current financial assets	873384000
	Deferred tax assets (net)	417146000
	Other non-current assets	4273000
	Total non-current assets	2636216000
2	Current assets
	Inventories	856936000
	Current financial asset
	Current investments	462364000
	Trade receivables, current	881254000
	Cash and cash equivalents	56353000
	Bank balance other than cash and cash equivalents	50286000
	Loans, current	4549000
	Other current financial assets	59397000
	Total current financial assets	1514203000
	Current tax assets (net)	0
	Other current assets	214097000
	Total current assets	2585236000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5221452000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	159942000
	Other equity	4229484000
	Total equity attributable to owners of parent	4389426000
	Non controlling interest
	Total equity	4389426000
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	52840000
	Total non-current financial liabilities	52840000
	Provisions, non-current	90600000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	4862000
	Total non-current liabilities	148302000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	19831000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	229064000
	Total Trade payable	248895000
	Other current financial liabilities	262016000
	Total current financial liabilities	510911000
	Other current liabilities	101349000
	Provisions, current	66629000
	Current tax liabilities (Net)	4835000
	Deferred government grants, Current	0
	Total current liabilities	683724000
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	832026000
	Total equity and liabilites	5221452000
	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)
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurements of net defined benefits plans	365000	365000
2	Equity Instruments through OCI	-20668000	-62409000
	Total Amount of items that will not be reclassified to profit and loss	-20303000	-62044000
2	Income tax relating to items that will not be reclassified to profit or loss	64000	64000
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	-20367000	-62108000

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			860659000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			33239000
	Adjustments for decrease (increase) in inventories			-7442000
	Adjustments for decrease (increase) in trade receivables, current			-94788000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-23967000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-406000
	Adjustments for other financial assets, current			7850000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-25865000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			21935000
	Adjustments for increase (decrease) in other non-current liabilities			-1057000
	Adjustments for depreciation and amortisation expense			140351000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-177000
	Adjustments for provisions, non-current			10327000
	Adjustments for other financial liabilities, current			8220000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			17847000
	Adjustments for interest income			44209000
	Adjustments for share-based payments			-7000
	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)			0
	Other adjustments for non-cash items			-20783000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-14626000
	Net cash flows from (used in) operations			846033000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			204028000
	Other inflows (outflows) of cash			-12625000
	Net cash flows from (used in) operating activities			629380000
	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			1129243000
	Other cash payments to acquire equity or debt instruments of other entities			1259920000
	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			2737000
	Purchase of property, plant and equipment			227588000
	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			17847000
	Interest received			44209000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-136298000
	Net cash flows from (used in) investing activities	-429770000
	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			0
	Payments of lease liabilities			20074000
	Dividends paid			143948000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-25398000
	Net cash flows from (used in) financing activities			-189420000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			10190000
	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			10190000
	Cash and cash equivalents cash flow statement at beginning of period			96516000
	Cash and cash equivalents cash flow statement at end of period			106706000