Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol CGRAPHICS
MSEI Symbol NOTLISTED
ISIN INE0R7401011
Name of company CREATIVE GRAPHICS SOLUTIONS INDIA LIMITED
Type of company SME
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 Half Yearly
Reporting Quarter Yearly
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 Flexographics Plates
Start date and time of board meeting 28-May-2025   16:00:00
End date and time of board meeting 28-May-2025   18:45:00
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? No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? No
(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 2024-03-19
Indicate Company website link for updated RPT policy of the Company https://creativegraphics.net.in/home/wp-content/uploads/2024/03/5.-Policy-on-Related-Party-Transactions.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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The Company has not defaulted in Payment of any loan or any Debt Securities and hence it is not required to give disclosure for the same.



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-Oct-2024 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 628300000 1114600000
Other income 7200000 40500000
Total income 635500000 1155100000
2 Expenses
(a) Cost of materials consumed 351200000 624200000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 98600000 184200000
(e) Finance costs 6600000 10400000
(f) Depreciation, depletion and amortisation expense 16300000 31300000
(f) Other Expenses
1 other expenses 68400000 118900000
Total other expenses 68400000 118900000
Total expenses 541100000 969000000
3 Total profit before exceptional items and tax 94400000 186100000
4 Exceptional items 0 0
5 Total profit before tax 94400000 186100000
6 Tax expense
7 Current tax 24300000 50700000
8 Deferred tax -800000 1200000
9 Total tax expenses 23500000 51900000
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 70900000 134200000
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 70900000 134200000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period 70900000 134200000
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 242900000 242900000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 752100000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.9 5.54
Diluted earnings (loss) per share from continuing operations 2.9 5.54
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 2.9 5.54
Diluted earnings (loss) per share from continuing and discontinued operations 2.9 5.54
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
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 268400000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 0
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 11300000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 5300000
Total non-current financial assets 16600000
Deferred tax assets (net) 3000000
Other non-current assets 0
Total non-current assets 288000000
2 Current assets
Inventories 94400000
Current financial asset
Current investments 0
Trade receivables, current 354700000
Cash and cash equivalents 176200000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 0
Total current financial assets 530900000
Current tax assets (net)
Other current assets 681300000
Total current assets 1306600000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 1594600000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 242900000
Other equity 752100000
Total equity attributable to owners of parent 995000000
Non controlling interest
Total equity 995000000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 121000000
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 4200000
Total non-current financial liabilities 125200000
Provisions, non-current 0
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 125200000
Current liabilities
Current financial liabilities
Borrowings, current 160900000
Trade payables, 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 228300000
Total Trade payable 228300000
Other current financial liabilities 35700000
Total current financial liabilities 424900000
Other current liabilities 1600000
Provisions, current 0
Current tax liabilities (Net) 47900000
Deferred government grants, Current 0
Total current liabilities 474400000
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 599600000
Total equity and liabilites 1594600000
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-Oct-2024 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-Oct-2024 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
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



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 186100000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -20000000
Adjustments for decrease (increase) in trade receivables, current -81200000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -502300000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -1000000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 44700000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -4900000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 31300000
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 10700000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -300000
Adjustments for dividend income 0
Adjustments for interest income 29200000
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) -700000
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) -552900000
Net cash flows from (used in) operations -366800000
Dividends received 0
Interest paid -10300000
Interest received 0
Income taxes paid (refund) 27900000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -384400000
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 45200000
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 29200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 200000
Net cash flows from (used in) investing activities -15800000
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 501300000
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 55400000
Repayments of borrowings 0
Payments of lease liabilities 3700000
Dividends paid 0
Interest paid 9400000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 543600000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 143400000
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 143400000
Cash and cash equivalents cash flow statement at beginning of period 32700000
Cash and cash equivalents cash flow statement at end of period 176100000





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 M/s Yogesh Kansal & Co. Yes 28-Feb-2026


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 09-Apr-2024
Amount Raised 544000000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised Yes
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders Yes
If Yes, Date of shareholder Approval 07-Nov-2024
Explanation for the Deviation / Variation The Company issued a Postal Ballot Notice dated October 04, 2024, seeking shareholders’ approval for the resolution titled “Variation in the objects of the Initial Public Issue (IPO) as stated in the Prospectus of the Company dated April 05, 2024.”
Comments of the Audit Committee after review The Change in terms of an object was approved by the audit committee in its meeting dated 4th October, 2024
Comments of the auditors, if any false
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 To meet out the working capital requirements of our company “Creative graphics”; 0 150000000 0 50000000 0 The Company was listed on the NSE Emerge platform on April 9, 2024. Subsequently, the Company altered its original objects as stated in the Red Herring Prospectus (RHP) with the approval of its shareholders on November 7, 2024. As the Company is listed on the SME Emerge platform, it is not mandated to file the integrated financial results for the quarter ended December 2024. Accordingly, in compliance with regulatory requirements, the Company is disclosing the statement of deviation and variation in the quarter ending March 2025.
2 Repayment/prepayment, in part or full, of certain of our borrowings; 0 0 0 107986000 0
3 To meet out the capital expenditure of our company “Creative graphics”; 0 100000000 0 0 0
4 To meet out the inorganic growth through unidentified acquisition for company; 0 50000000 0 0 0
5 General Corporate Expenses 0 86035000 0 84927000 0
6 Fund utilized for meeting IPO Expenses 0 47965000 0 47965000 0
7 NA The unutilized IPO proceeds of ₹ 2,531.22 Lakhs is intended to be utilized to meet out the working capital requirements of our wholly-owned subsidiary company “Wahren” n 0 253122000 0 253122000 The entire amount Rs. 2,531.22 Lakhs is utilised to meet out the working capital of Wahren India Private limited as mentioned in modified object.


Signatory Details
Name of signatory Pulkit Agarwal
Designation of person Chief Financial Officer
Place Noida
Date 28-May-2025