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 26-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 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



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 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 -64376000
16 Total profit (loss) for period 36482000 79610000
17 Other comprehensive income net of taxes -183000 602000
18 Total Comprehensive Income for the period 36299000 80212000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
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 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 366720000 366720000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 1231447000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.5 1.09
Diluted earnings (loss) per share from continuing operations 0.5 1.08
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 1.09
Diluted earnings (loss) per share from continuing and discontinued operations 0.5 1.08
24 Debt equity ratio 0.0057 0.0057
25 Debt service coverage ratio 0.0273 0.0235
26 Interest service coverage ratio 0.0302 0.0236
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) The above consolidated financial results which are published in accordance with Regulation 33 of the Securities and Exchange Board of India Listing Obligations & Disclosure Requirements Regulations 2015 Listing Regulations have been reviewed and recommended by Audit Committee and has been approved by the Board of Directors at its Meeting held on Monday May 26 2025 nThese financial results have been prepared in accordance with the Companies Indian Accounting Standards Rules 2015 Ind AS prescribed under section 133 of the Companies Act 2013 and other recognized accounting practices and policies nThe Company has only one reportable segment ie Plastic Packaging Product as per the requirements of Ind AS 108 Operating Segments nDuring the quarter ended 30 September 2024 the Company on September 18 2024 Record Date subdivided split of existing Equity Shares of the Company from 1 One Equity Share having face value of Rs 10 Rupees ten only each fully paid up into such number of Equity Shares having face value of Rs. 5 Rupees five only each fully paid up Accordingly earnings per share of comparative periods presented has been calculated based on number of shares outstanding in respective periods as increased by subdivided split of shares nEquity Share Capital amounting to Rs 2 Lakhs has been increased due to issue of bonus shares to the one of shareholder which has been kept in abeyance in the earlier quarters by the NSE nThe Companys share of loss in the Jointly Controlled Entity amounted to Rs 276.37 lakhs for the quarter ended March 31 2025 and Rs. 1133.58 lakhs for the year ended March 31 2025 As the Companys accumulated share of losses exceeded its interest in the Jointly Controlled Entity during the third quarter of FY 202425 it has recognise its share of losses only to the extent of its interest in the entity Accordingly no further share of losses has been recognised from the point at which carrying amount of the Investment was reduced to Nil the same is in compliance with Ind AS 28 Investments in Associates and Joint Ventures nThe figures for quarter ended March 31 2025 and March 31 2024 are arrived as difference between audited figures in respect of full financial year and the unaudited published figures upto nine months of the relevant financial years which were subject to limited review nThe Code on Social Security 2020 Code relating to employee benefits during employment and post employment benefits received Presidential assent in September 2020 The Code has been published in the Gazette of India However the date on which the Code will come into effect has not been notified and the final rules interpretation have not yet been issued The Company will assess the impact of the Code when it comes into effect and will record any related impact in the period the Code becomes effective nComparative figures have been regrouped reclassified to conform to the current period's/year's presentation 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 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 3298000
Trade receivables, non-current 0
Loans, non-current 335000000
Other non-current financial assets 24968000
Total non-current financial assets 363266000
Deferred tax assets (net) 0
Other non-current assets 63361000
Total non-current assets 1724242000
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 3200278000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 366720000
Other equity 1247122000
Total equity attributable to owners of parent 1613842000
Non controlling interest
Total equity 1613842000
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 3200278000
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 -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 Consolidated
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 Formely Known as Singrodia and Co LLP Yes 31-Oct-2025