Integrated Filing — IndAS



General information about company
Scrip Code 538961
NSE Symbol GENUSPAPER
MSEI Symbol NOTLISTED
ISIN INE949P01018
Name of company GENUS PAPER & BOARDS 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-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 KRAFT PAPER
Start date and time of board meeting 28-May-2025   16:30:00
End date and time of board meeting 28-May-2025   18:40:00
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 2024-05-25
Indicate Company website link for updated RPT policy of the Company https://genuspaper.com/wp-content/uploads/2022/04/21.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
NA n



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 2245848000 8491458000
Other income 1711000 16342000
Total income 2247559000 8507800000
2 Expenses
(a) Cost of materials consumed 1678129000 6260789000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -92843000 -218452000
(d) Employee benefit expense 78991000 302951000
(e) Finance costs 92800000 354644000
(f) Depreciation, depletion and amortisation expense 64813000 260618000
(f) Other Expenses
1 Others 393992000 1465318000
Total other expenses 393992000 1465318000
Total expenses 2215882000 8425868000
3 Total profit before exceptional items and tax 31677000 81932000
4 Exceptional items 0 0
5 Total profit before tax 31677000 81932000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 374000 1138000
9 Total tax expenses 374000 1138000
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 31303000 80794000
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 31303000 80794000
17 Other comprehensive income net of taxes 161000000 161000000
18 Total Comprehensive Income for the period 192303000 241794000
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 257126000 257126000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.12 0.31
Diluted earnings (loss) per share from continuing operations 0.12 0.31
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 0.12 0.31
Diluted earnings (loss) per share from continuing and discontinued operations 0.12 0.31
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The above audited standalone financial results of Genus Paper & Boards Limited (“the Company”) have been reviewed by the Audit Committee and taken on record by the Board of Directors of the Company at their meeting held on May 28th, 2025. Limited review of these results as required under Regulation 33 of SEBI (LODR) Regulations, 2015, has been completed by the statutory auditors of the Company. The Statutory Auditor has issued an unqualified review report thereon. n n2. The above audited standalone financial results of the Company have been prepared in accordance with Indian Accounting Standards (IND AS) prescribed under section 133 of The Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended. n n3. Segment information is presented in the consolidated financial results as permitted under IND-AS 108 'Operating Segments'. n n4. Audited Standalone Statement of assets and liabilities and statement of cash flows are presented in Annexure-1 and Annexure-2 respectively. n n5. Previous year/period figures has been regrouped/reclassified, wherever necessary to conform to those current year classification.



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 5850025000
Capital work-in-progress 221731000
Investment property
Goodwill 0
Other intangible assets 0
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 865988000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 67249000
Total non-current financial assets 933237000
Deferred tax assets (net) 343781000
Other non-current assets 8729000
Total non-current assets 7357503000
2 Current assets
Inventories 1759931000
Current financial asset
Current investments 0
Trade receivables, current 1080578000
Cash and cash equivalents 1004000
Bank balance other than cash and cash equivalents 286273000
Loans, current 0
Other current financial assets 144179000
Total current financial assets 1512034000
Current tax assets (net)
Other current assets 84533000
Total current assets 3356498000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 10714001000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 407126000
Other equity 4554174000
Total equity attributable to owners of parent 4961300000
Non controlling interest
Total equity 4961300000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2645578000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 29301000
Total non-current financial liabilities 2674879000
Provisions, non-current 32809000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities 88430000
Total non-current liabilities 2796118000
Current liabilities
Current financial liabilities
Borrowings, current 1059667000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 10647000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1810443000
Total Trade payable 1821090000
Other current financial liabilities 65688000
Total current financial liabilities 2946445000
Other current liabilities 6536000
Provisions, current 3602000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 2956583000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 5752701000
Total equity and liabilites 10714001000
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss -161000000 -161000000
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 161000000 161000000



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 81932000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 354644000
Adjustments for decrease (increase) in inventories -45257000
Adjustments for decrease (increase) in trade receivables, current -544944000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -12127000
Adjustments for decrease (increase) in other non-current assets 8000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 65280000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 261865000
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 260618000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 25713000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
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 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 365800000
Net cash flows from (used in) operations 447732000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 447732000
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 0
Purchase of property, plant and equipment 649098000
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 7007000
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 33689000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 128717000
Net cash flows from (used in) investing activities -479685000
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 526485000
Repayments of borrowings 0
Payments of lease liabilities 12115000
Dividends paid 0
Interest paid 371542000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -140552000
Net cash flows from (used in) financing activities 2276000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -29677000
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 -29677000
Cash and cash equivalents cash flow statement at beginning of period -328203000
Cash and cash equivalents cash flow statement at end of period -357880000





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 Jethani & Associates Yes 31-Aug-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 GENUS PAPER & BOARDS LIMITED GENUS INNOVATION LIMITED Enterprise that have a member of key management in common with the reporting enterprise Sale of goods or services 2286000 NA 2286000 2443000 4344000
2 GENUS PAPER & BOARDS LIMITED GENUS INNOVATION LIMITED Enterprise that have a member of key management in common with the reporting enterprise Purchase of goods or services 52000 NA 52000 94000 131000
3 GENUS PAPER & BOARDS LIMITED GENUS POWER INFRASTRUCTURES LIMITED Enterprise that have a member of key management in common with the reporting enterprise Sale of goods or services 64053000 NA 64053000 -10713000 20300000
4 GENUS PAPER & BOARDS LIMITED GENUS POWER INFRASTRUCTURES LIMITED Enterprise that have a member of key management in common with the reporting enterprise Purchase of goods or services 4286000 NA 4286000 0 0
5 GENUS PAPER & BOARDS LIMITED GENUS POWER INFRASTRUCTURES LIMITED Enterprise that have a member of key management in common with the reporting enterprise Loan 0 NA 0 430000000 430000000 Loan 0 0 Unsecured BUSINESS PURPOSE
6 GENUS PAPER & BOARDS LIMITED GENUS POWER INFRASTRUCTURES LIMITED Enterprise that have a member of key management in common with the reporting enterprise Interest paid 21500000 NA 21500000 5000000 0
7 GENUS PAPER & BOARDS LIMITED KAILASH COAL AND COKE COMPANY LIMITED Enterprise that have a member of key management in common with the reporting enterprise Sale of goods or services 1485000 NA 1485000 461000 1227000
8 GENUS PAPER & BOARDS LIMITED KAILASH COAL AND COKE COMPANY LIMITED Enterprise that have a member of key management in common with the reporting enterprise Loan -10000000 NA -10000000 72000000 62000000 Loan 0 0 Unsecured BUSINESS PURPOSE
9 GENUS PAPER & BOARDS LIMITED KAILASH VIDYUT & ISPAT LIMITED Enterprise that have a member of key management in common with the reporting enterprise Purchase of goods or services 145000 NA 145000 90000 0
10 GENUS PAPER & BOARDS LIMITED KAILASH ENTERPRISES Enterprise that have a member of key management in common with the reporting enterprise Purchase of goods or services 241000 NA 241000 0 79000
11 GENUS PAPER & BOARDS LIMITED KAILASH INDUSTRIES LIMITED Enterprise that have a member of key management in common with the reporting enterprise Loan -10000000 NA -10000000 50000000 40000000 Loan 0 0 Unsecured BUSINESS PURPOSE
12 GENUS PAPER & BOARDS LIMITED KAILASH WASTE SOLUTIONS PRIVATE LIMITED Enterprise that have a member of key management in common with the reporting enterprise Purchase of goods or services 319000 NA 319000 0 0
13 GENUS PAPER & BOARDS LIMITED KAILASH CHANDRA AGARWAL Directors and KMPs Loan 0 NA 0 50000000 50000000 Loan 0 0 Unsecured BUSINESS PURPOSE
14 GENUS PAPER & BOARDS LIMITED KAILASH CHANDRA AGARWAL Directors and KMPs Remuneration 4001000 NA 4001000 0 0
15 GENUS PAPER & BOARDS LIMITED SIMPLE AGARWAL Relative of KMP Remuneration 1500000 NA 1500000 0 0
16 GENUS PAPER & BOARDS LIMITED SURYA PRAKASH SINHA Directors and KMPs Remuneration 450000 NA 450000 0 0
17 GENUS PAPER & BOARDS LIMITED AKHILESH KUMAR MAHESHWARI Directors and KMPs Remuneration 2262000 NA 2262000 0 0
18 GENUS PAPER & BOARDS LIMITED SANJAY KUMAR AGARWAL Directors and KMPs Remuneration 1390000 NA 1390000 0 0
19 GENUS PAPER & BOARDS LIMITED ANU SHARMA Directors and KMPs Any other transaction Sitting Fees 20000 NA 20000 0 0
20 GENUS PAPER & BOARDS LIMITED RICHA AGARWAL Relative of KMP Remuneration 600000 NA 600000 0 0
21 GENUS PAPER & BOARDS LIMITED PRADEEP NARAIN TANDON Directors and KMPs Any other transaction Sitting Fees 10000 NA 10000 0 0
22 GENUS PAPER & BOARDS LIMITED REKHA SRIVASTAVA Directors and KMPs Any other transaction Sitting Fees 10000 NA 10000 0 0
23 GENUS PAPER & BOARDS LIMITED KUNAL NAYAR Directors and KMPs Remuneration 354000 NA 354000 0 0
24 GENUS PAPER & BOARDS LIMITED NISHANT CHANDRA AGARWAL Directors and KMPs Any other transaction Sitting Fees 20000 NA 20000 0 0
25 GENUS PAPER & BOARDS LIMITED VIRTUOUS INFRA LIMITED Enterprise that have a member of key management in common with the reporting enterprise Loan 5000000 NA 5000000 0 5000000 Loan 0 0 Unsecured BUSINESS PURPOSE
26 GENUS PAPER & BOARDS LIMITED ISHWAR SHANTI SONS LLP Enterprise that have a member of key management in common with the reporting enterprise Loan 75000000 NA 75000000 0 75000000 Loan 0 0 Unsecured BUSINESS PURPOSE
27 GENUS PAPER & BOARDS LIMITED KAILASH WASTE SOLUTIONS PRIVATE LIMITED Enterprise that have a member of key management in common with the reporting enterprise Advance 0 NA 0 1500000 1500000
28 GENUS PAPER & BOARDS LIMITED ISHWAR CHAND AGARWAL Directors and KMPs Loan 370000000 NA 370000000 0 370000000 Loan 0 0 Unsecured BUSINESS PURPOSE
Total value of transaction during the reporting period 534984000