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 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 Multi segment
Description of single segment
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



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 2282091000 8632472000
Other income 1982000 17693000
Total income 2284073000 8650165000
2 Expenses
(a) Cost of materials consumed 1707542000 6342000000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -81103000 -198785000
(d) Employee benefit expense 81169000 312483000
(e) Finance costs 99806000 384080000
(f) Depreciation, depletion and amortisation expense 71182000 286468000
(f) Other Expenses
1 Others 400687000 1494879000
Total other expenses 400687000 1494879000
Total expenses 2279283000 8621125000
3 Total profit before exceptional items and tax 4790000 29040000
4 Exceptional items 0 0
5 Total profit before tax 4790000 29040000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 4940000 -288000
9 Total tax expenses 4940000 -288000
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 -150000 29328000
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 -150000 29328000
17 Other comprehensive income net of taxes 166763000 166763000
18 Total Comprehensive Income for the period 166613000 196091000
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 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 0.11
Diluted earnings (loss) per share from continuing operations 0 0.11
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 0.11
Diluted earnings (loss) per share from continuing and discontinued operations 0 0.11
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 consolidated 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 consolidated 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 consolidated Statement of assets and liabilities and statement of cash flows are presented in Annexure-1 and Annexure-2 respectively.



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 6208400000
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 831128000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 67339000
Total non-current financial assets 898467000
Deferred tax assets (net) 339301000
Other non-current assets 8729000
Total non-current assets 7676628000
2 Current assets
Inventories 1846815000
Current financial asset
Current investments 0
Trade receivables, current 1118127000
Cash and cash equivalents 1004000
Bank balance other than cash and cash equivalents 296381000
Loans, current 0
Other current financial assets 144179000
Total current financial assets 1559691000
Current tax assets (net)
Other current assets 106606000
Total current assets 3513112000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 11189740000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 487126000
Other equity 4666583000
Total equity attributable to owners of parent 5153709000
Non controlling interest 0
Total equity 5153709000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2775561000
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 2804862000
Provisions, non-current 33409000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities 88431000
Total non-current liabilities 2926702000
Current liabilities
Current financial liabilities
Borrowings, current 1210726000
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 1811183000
Total Trade payable 1821830000
Other current financial liabilities 66260000
Total current financial liabilities 3098816000
Other current liabilities 6905000
Provisions, current 3608000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 3109329000
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 6036031000
Total equity and liabilites 11189740000
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)
1 Paper Business 2247559000 8507800000
2 Coke Business 36515000 142365000
3 Strategic Investment Activity 0 0
Total Segment Revenue 2284074000 8650165000
Less: Inter segment revenue 0 0
Revenue from operations 2284074000 8650165000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Paper Business 124653000 437304000
2 Coke Business -19881000 -23457000
3 Strategic Investment Activity -175000 -727000
Total Profit before tax 104597000 413120000
i. Finance cost 99807000 99807000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 4790000 29040000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Paper Business 9843534000 9843534000
2 Coke Business 515078000 515078000
3 Strategic Investment Activity 831128000 831128000
Total Segment Asset 11189740000 11189740000
Un-allocable Assets 0 0
Net Segment Asset 11189740000 11189740000
4 Segment Liabilities
Segment Liabilities
1 Paper Business 10395174000 10395174000
2 Coke Business 515078000 515078000
3 Strategic Investment Activity 279488000 279488000
Total Segment Liabilities 11189740000 11189740000
Un-allocable Liabilities 0 0
Net Segment Liabilities 11189740000 11189740000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 5. The Group has made significant strategic Investments in the past and has undertaken the said activity in a focused and organised manner. Effective April 01, 2020, the Board of Directors of the company has decided to recognize the ' Strategic Investment Division' as a seperate business division of the company with a dedicated team reporting directly to the senior management. Consequently, the Chief Opertaing Decision Maker (CODM) reviews the business as two operating segments in standalone financial statement namely ' Paper business' and 'Strategic Investment Activity' and one operating segment namely, 'coke business' in wholly owned subsidiary in consolidated financial statement. In accordance with the core principles of Ind AS 108 Operating Segments, these have been considered as reportable segments of the company. n n6.Previous year/period figures has been regrouped/reclassified, Wherever necessary to conform to those current year Classification. n



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
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 -166763000 -166763000
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 166763000 166763000



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 29040000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 384080000
Adjustments for decrease (increase) in inventories -25590000
Adjustments for decrease (increase) in trade receivables, current -552067000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 62405000
Adjustments for decrease (increase) in other non-current assets 8000
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 211049000
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 286468000
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 25155000
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 -12128000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 379380000
Net cash flows from (used in) operations 408420000
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 408420000
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 -7007000
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 33881000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 128717000
Net cash flows from (used in) investing activities -479493000
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 531333000
Repayments of borrowings 0
Payments of lease liabilities 12115000
Dividends paid 0
Interest paid 400979000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -140553000
Net cash flows from (used in) financing activities -22314000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -93387000
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 -93387000
Cash and cash equivalents cash flow statement at beginning of period -369844000
Cash and cash equivalents cash flow statement at end of period -463231000





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