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	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	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

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	1220697000	4250272000
	Other income	37238000	63923000
	Total income	1257935000	4314195000
2	Expenses
(a)	Cost of materials consumed	471368000	1515911000
(b)	Purchases of stock-in-trade	53263000	234435000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	20662000	36913000
(d)	Employee benefit expense	211073000	872987000
(e)	Finance costs	7408000	35229000
(f)	Depreciation, depletion and amortisation expense	38105000	164507000
(f)	Other Expenses
1	Manufacturing & Operating Costs	31945000	100966000
2	Other Expenses	211333000	688142000
	Total other expenses	243278000	789108000
	Total expenses	1045157000	3649090000
3	Total profit before exceptional items and tax	212778000	665105000
4	Exceptional items	1000	7000
5	Total profit before tax	212779000	665112000
6	Tax expense
7	Current tax	46319000	156719000
8	Deferred tax	-499911000	-492131000
9	Total tax expenses	-453592000	-335412000
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	666371000	1000524000
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	666371000	1000524000
17	Other comprehensive income net of taxes	-26445000	-68186000
18	Total Comprehensive Income for the period	639926000	932338000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	642545000	940402000
	Total profit or loss, attributable to non-controlling interests	-2620000	-2620000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	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	159942000	159942000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		3857025000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	41.66	62.56
	Diluted earnings (loss) per share from continuing operations	41.66	62.56
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	41.66	62.56
	Diluted earnings (loss) per share from continuing and discontinued operations	41.66	62.56
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	1392102000
	Capital work-in-progress	84937000
	Investment property	0
	Goodwill	116716000
	Other intangible assets	77856000
	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	8767000
	Trade receivables, non-current	0
	Loans, non-current	1684000
	Other non-current financial assets	12708000
	Total non-current financial assets	23159000
	Deferred tax assets (net)	417090000
	Other non-current assets	11523000
	Total non-current assets	2146915000
2	Current assets
	Inventories	1094602000
	Current financial asset
	Current investments	462364000
	Trade receivables, current	918748000
	Cash and cash equivalents	121644000
	Bank balance other than cash and cash equivalents	50286000
	Loans, current	4549000
	Other current financial assets	42821000
	Total current financial assets	1600412000
	Current tax assets (net)	0
	Other current assets	239432000
	Total current assets	2934446000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5081361000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	159942000
	Other equity	3965251000
	Total equity attributable to owners of parent	4125193000
	Non controlling interest	-3311000
	Total equity	4121882000
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	11615000
	Total non-current liabilities	155055000
	Current liabilities
	Current financial liabilities
	Borrowings, current	12265000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	24706000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	276642000
	Total Trade payable	301348000
	Other current financial liabilities	299972000
	Total current financial liabilities	613585000
	Other current liabilities	118189000
	Provisions, current	69853000
	Current tax liabilities (Net)	2797000
	Deferred government grants, Current	0
	Total current liabilities	804424000
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	959479000
	Total equity and liabilites	5081361000
	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	Remeasurements of net defined benefits plans	365000	365000
2	Equity Instruments through OCI	-20668000	-62409000
3	Exchange Difference on translation of foreign operations	-6078000	-6078000
	Total Amount of items that will not be reclassified to profit and loss	-26381000	-68122000
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	-26445000	-68186000

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			665112000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			35229000
	Adjustments for decrease (increase) in inventories			-85682000
	Adjustments for decrease (increase) in trade receivables, current			-108238000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-35114000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			34000
	Adjustments for other financial assets, current			24471000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			9919000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			29350000
	Adjustments for increase (decrease) in other non-current liabilities			-1057000
	Adjustments for depreciation and amortisation expense			164507000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			3047000
	Adjustments for provisions, non-current			10327000
	Adjustments for other financial liabilities, current			37590000
	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			4861000
	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			-14053000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			47615000
	Net cash flows from (used in) operations			712727000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			204165000
	Other inflows (outflows) of cash			-12625000
	Net cash flows from (used in) operating activities			495937000
	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			1258309000
	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			268365000
	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			4861000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			4275000
	Net cash flows from (used in) investing activities	-367711000
	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			-2460000
	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			-27388000
	Net cash flows from (used in) financing activities			-193870000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-65644000
	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			-65644000
	Cash and cash equivalents cash flow statement at beginning of period			237640000
	Cash and cash equivalents cash flow statement at end of period			171996000