Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol RPPL
MSEI Symbol NOTLISTED
ISIN INE760W01023
Name of company RAJSHREE POLYPACK 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 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-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 Plastic Packaging Product
Start date and time of board meeting 26-May-2025   14:35:00
End date and time of board meeting 26-May-2025   16:18:00
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 2025-02-05
Indicate Company website link for updated RPT policy of the Company www.rajshreepolypack.com
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? Yes



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 900546000 3297350000
Other income 16891000 49617000
Total income 917437000 3346967000
2 Expenses
(a) Cost of materials consumed 522112000 2003322000
(b) Purchases of stock-in-trade 0 26966000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 34599000 15108000
(d) Employee benefit expense 67575000 273710000
(e) Finance costs 24808000 95420000
(f) Depreciation, depletion and amortisation expense 48132000 173441000
(f) Other Expenses
1 Other Expenses 170001000 564867000
Total other expenses 170001000 564867000
Total expenses 867227000 3152834000
3 Total profit before exceptional items and tax 50210000 194133000
4 Exceptional items 0 0
5 Total profit before tax 50210000 194133000
6 Tax expense
7 Current tax 13951000 42990000
8 Deferred tax -223000 7157000
9 Total tax expenses 13728000 50147000
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 36482000 143986000
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 36482000 143986000
17 Other comprehensive income net of taxes -183000 602000
18 Total Comprehensive Income for the period 36299000 144588000
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 366720000 366720000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 1306597000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.5 36
Diluted earnings (loss) per share from continuing operations 0.5 1.96
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 0.5 36
Diluted earnings (loss) per share from continuing and discontinued operations 0.5 1.96
24 Debt equity ratio 0.0062 0.0062
25 Debt service coverage ratio 0.0272 0.0273
26 Interest service coverage ratio 0.0302 0.0303
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 1275499000
Capital work-in-progress 16092000
Investment property 0
Goodwill 0
Other intangible assets 6024000
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 78448000
Trade receivables, non-current 0
Loans, non-current 335000000
Other non-current financial assets 24968000
Total non-current financial assets 438416000
Deferred tax assets (net) 0
Other non-current assets 63361000
Total non-current assets 1799392000
2 Current assets
Inventories 680202000
Current financial asset
Current investments 0
Trade receivables, current 644373000
Cash and cash equivalents 72341000
Bank balance other than cash and cash equivalents 15781000
Loans, current 3305000
Other current financial assets 4311000
Total current financial assets 740111000
Current tax assets (net) 4912000
Other current assets 50811000
Total current assets 1476036000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3275428000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 366720000
Other equity 1322272000
Total equity attributable to owners of parent 1688992000
Non controlling interest
Total equity 1688992000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 250949000
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 101207000
Total non-current financial liabilities 352156000
Provisions, non-current 0
Deferred tax liabilities (net) 54182000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 406338000
Current liabilities
Current financial liabilities
Borrowings, current 788765000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 95324000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 144187000
Total Trade payable 239511000
Other current financial liabilities 38288000
Total current financial liabilities 1066564000
Other current liabilities 105054000
Provisions, current 8480000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 1180098000
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 1586436000
Total equity and liabilites 3275428000
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 Remeasurement of Defined Benefit Plan -245000 805000
Total Amount of items that will not be reclassified to profit and loss -245000 805000
2 Income tax relating to items that will not be reclassified to profit or loss -62000 203000
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 -183000 602000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 194133000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 95420000
Adjustments for decrease (increase) in inventories 35223000
Adjustments for decrease (increase) in trade receivables, current -224741000
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 0
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 -10186000
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 173441000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -8910000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -2006000
Adjustments for dividend income 0
Adjustments for interest income 26898000
Adjustments for share-based payments 431000
Adjustments for fair value losses (gains) -252000
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) -173000
Other adjustments for non-cash items -869000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 30480000
Net cash flows from (used in) operations 224613000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 43657000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 180956000
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 131745000
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 250000
Purchase of property, plant and equipment 221256000
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 1610000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -7527000
Net cash flows from (used in) investing activities -358668000
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 375058000
Repayments of borrowings 69962000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 84805000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 220291000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 42579000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -56000
Net increase (decrease) in cash and cash equivalents 42523000
Cash and cash equivalents cash flow statement at beginning of period 29818000
Cash and cash equivalents cash flow statement at end of period 72341000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 JASS and Co. LLP Formerly Known as Singrodia and Co. LLP Yes 31-Oct-2025


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Rajshree Polypack Limited Ramswaroop Radheshyam Thard Chairman and Managing Director Remuneration As approved by the NRC Board and Shareholders 4719000 543000 0
2 Rajshree Polypack Limited Naresh Radheshyam Thard Joint Managing Director Remuneration As approved by the NRC Board and Shareholders 3726000 304000 435000
3 Rajshree Polypack Limited Anand Sajjan Kumar Rungta Whole Time Director Remuneration As approved by the NRC Board and Shareholders 1500000 193000 193000
4 Rajshree Polypack Limited Rajesh Murarka Non Executive Independent Director Any other transaction Director Sitting fees As approved by the Board 100000 36000 0
5 Rajshree Polypack Limited Praveen Bhatia Non Executive Independent Director Any other transaction Director Sitting fees As approved by the Board 100000 36000 0
6 Rajshree Polypack Limited Praveen Bhatia Non Executive Independent Director Any other transaction Professional Fees As approved by the NRC Board and Shareholders 600000 108000 108000
7 Rajshree Polypack Limited Yashvi Shah Non Executive Independent Director Any other transaction Director Sitting fees As approved by the Board 100000 36000 0
8 Rajshree Polypack Limited Mahipal Singh Chouhan CS and Compliance Officer Remuneration As approved by the NRC and Board 627000 109000 97000
9 Rajshree Polypack Limited Sunil Sawarmal Sharma Chief Financial Officer Remuneration As approved by the NRC and Board 1483000 163000 80000
10 Rajshree Polypack Limited Bobson Industries Enterprises over which KMP of the Company and their Relatives can exercise significant influence Purchase of goods or services As approved by the Audit and Board 2594000 0 0
11 Rajshree Polypack Limited Bobson Industries Enterprises over which KMP of the Company and their Relatives can exercise significant influence Sale of goods or services As approved by the Audit and Board 473000 2176000 491000
12 Rajshree Polypack Limited Orbit Industries Enterprises over which KMP of the Company and their Relatives can exercise significant influence Purchase of goods or services As approved by the Audit and Board 40988000 5103000 9974000
13 Rajshree Polypack Limited Orbit Industries Enterprises over which KMP of the Company and their Relatives can exercise significant influence Sale of goods or services As approved by the Audit and Board -3565000 0 0
14 Rajshree Polypack Limited Orbit Industries Enterprises over which KMP of the Company and their Relatives can exercise significant influence Advance As approved by the Audit and Board 15600000 0 15600000
15 Rajshree Polypack Limited Rajshree Infotech Enterprises over which KMP of the Company and their Relatives can exercise significant influence Purchase of goods or services As approved by the Audit and Board 2333000 0 0
16 Rajshree Polypack Limited Olive Ecopak Pvt Limited Joint Venture of the Company Sale of goods or services As approved by the Audit and Board 1508000 352000 0
17 Rajshree Polypack Limited Olive Ecopak Pvt Limited Joint Venture of the Company Purchase of goods or services As approved by the Audit and Board 70000 0 0
18 Rajshree Polypack Limited Olive Ecopak Pvt Limited Joint Venture of the Company Investment As approved by the Audit and Board 0 75150000 75150000
19 Rajshree Polypack Limited Olive Ecopak Pvt Limited Joint Venture of the Company Loan As approved by the Audit and Board 39936000 316887000 335000000
20 Rajshree Polypack Limited Olive Ecopak Pvt Limited Joint Venture of the Company Interest received As approved by the Audit and Board 14442000 0 0
21 Rajshree Polypack Limited Sunil Sawarmal Sharma Chief Financial Officer Loan NA 0 300000 300000
22 Rajshree Polypack Limited Mahipal Singh Chouhan CS and Compliance Officer Loan NA 50000 0 30000
23 Rajshree Polypack Limited Olive Ecopak Pvt Limited Joint Venture of the Company Purchase of fixed assets As approved by the Audit and Board 433000 0 0
24 Rajshree Polypack Limited Olive Ecopak Pvt Limited Joint Venture of the Company Any other transaction Othe Income As approved by the Audit and Board 600000 1770000 0
25 Rajshree Polypack Limited Olive Ecopak Pvt Limited Joint Venture of the Company Any other transaction Corporate guarantee As approved by the Audit and Board 60000000 1120000000 1180000000
26 Rajshree Polypack Limited Chanchal Ramswaroop Thard Relative of KMP Remuneration NA 520000 0 0
27 Rajshree Polypack Limited Chanchal Ramswaroop Thard Relative of KMP Loan NA 110000 0 110000
28 Rajshree Polypack Limited Mahek Naresh Thard Relative of KMP Remuneration NA 425000 0 44000
Total value of transaction during the reporting period 189472000





Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 1039714000
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 1039714000