Integrated Filing — IndAS

General information about company
Scrip Code	506222
NSE Symbol	STYRENIX
MSEI Symbol	NOTLISTED
ISIN	INE189B01011
Name of company	STYRENIX PERFORMANCE MATERIALS 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	24-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	17-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	Engineering Polymers
Start date and time of board meeting	24-May-2025   13:25:00
End date and time of board meeting	24-May-2025   13:55:00
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	9397100000	29824200000
	Other income	26700000	121800000
	Total income	9423800000	29946000000
2	Expenses
(a)	Cost of materials consumed	8413700000	24605600000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-1617800000	-2406700000
(d)	Employee benefit expense	385300000	900200000
(e)	Finance costs	30700000	56500000
(f)	Depreciation, depletion and amortisation expense	239800000	532400000
(f)	Other Expenses
1	Other Expenses	1343600000	3220100000
	Total other expenses	1343600000	3220100000
	Total expenses	8795300000	26908100000
3	Total profit before exceptional items and tax	628500000	3037900000
4	Exceptional items	0	0
5	Total profit before tax	628500000	3037900000
6	Tax expense
7	Current tax	201200000	833300000
8	Deferred tax	-134300000	-147000000
9	Total tax expenses	66900000	686300000
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	561600000	2351600000
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	561600000	2351600000
17	Other comprehensive income net of taxes	-14100000	-16100000
18	Total Comprehensive Income for the period	547500000	2335500000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	561600000	2351600000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	547500000	2335500000
	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	175900000	175900000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		11499900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	31.94	133.73
	Diluted earnings (loss) per share from continuing operations	31.94	133.73
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	31.94	133.73
	Diluted earnings (loss) per share from continuing and discontinued operations	31.94	133.73
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Please note below for cashflow; n1.tPurchase intangible assets are included in Property, plant and equipment. n2.tInvestment in financial assets, Transfer to capital reserve due to acquisition and FCTR adjustment is included in Other inflows (Outflows) of cash. 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	6634200000
	Capital work-in-progress	294100000
	Investment property	0
	Goodwill	0
	Other intangible assets	98300000
	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	94100000
	Trade receivables, non-current
	Loans, non-current	700000
	Other non-current financial assets	27800000
	Total non-current financial assets	122600000
	Deferred tax assets (net)	35200000
	Other non-current assets	2122100000
	Total non-current assets	9306500000
2	Current assets
	Inventories	7685400000
	Current financial asset
	Current investments	107100000
	Trade receivables, current	4399200000
	Cash and cash equivalents	976500000
	Bank balance other than cash and cash equivalents	27500000
	Loans, current	2400000
	Other current financial assets	0
	Total current financial assets	5512700000
	Current tax assets (net)	0
	Other current assets	407400000
	Total current assets	13605500000
3	Non-current assets classified as held for sale	1400000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	22913400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	175900000
	Other equity	11499900000
	Total equity attributable to owners of parent	11675800000
	Non controlling interest	0
	Total equity	11675800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2040100000
	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	1725100000
	Total non-current financial liabilities	3765200000
	Provisions, non-current	866600000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	4631800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	18100000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	110300000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	5935900000
	Total Trade payable	6046200000
	Other current financial liabilities	381700000
	Total current financial liabilities	6446000000
	Other current liabilities	114200000
	Provisions, current	45600000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	6605800000
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	11237600000
	Total equity and liabilites	22913400000
	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	Remeasurement of defined benefit plan	2000000	-700000
	Total Amount of items that will not be reclassified to profit and loss	2000000	-700000
2	Income tax relating to items that will not be reclassified to profit or loss	200000	-500000
3	Amount of items that will be reclassified to profit and loss
1	Change in foreign exchange reserve	-15900000	-15900000
	Total Amount of items that will be reclassified to profit and loss	-15900000	-15900000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-14100000	-16100000

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			3037900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			56500000
	Adjustments for decrease (increase) in inventories			-5032500000
	Adjustments for decrease (increase) in trade receivables, current			-1423200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-254500000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-4300000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			3801200000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			34700000
	Adjustments for increase (decrease) in other non-current liabilities			-1000000
	Adjustments for depreciation and amortisation expense			532400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			591400000
	Adjustments for other financial liabilities, current			36400000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			9400000
	Adjustments for dividend income			0
	Adjustments for interest income			-8800000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-100000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-100000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			20700000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1624200000
	Net cash flows from (used in) operations			1413700000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			870200000
	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			1300000
	Purchase of property, plant and equipment			4363900000
	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			8700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			3506500000
	Net cash flows from (used in) investing activities	-847400000
	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			1941800000
	Repayments of borrowings			0
	Payments of lease liabilities			135700000
	Dividends paid			1031300000
	Interest paid			39200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			735600000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			431700000
	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			431700000
	Cash and cash equivalents cash flow statement at beginning of period			544800000
	Cash and cash equivalents cash flow statement at end of period			976500000