Integrated Filing — IndAS



General information about company
Scrip Code 513121
NSE Symbol ORICONENT
MSEI Symbol NOTLISTED
ISIN INE730A01022
Name of company ORICON ENTERPRISES 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 08-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 Multi segment
Description of single segment
Start date and time of board meeting 28-May-2025   16:00:00
End date and time of board meeting 28-May-2025   19:30:00
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 2025-02-13
Indicate Company website link for updated RPT policy of the Company https://www.oriconenterprises.com/policy.php
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
Not Applicable 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 403631000 1382227000
Other income 65192000 302340000
Total income 468823000 1684567000
2 Expenses
(a) Cost of materials consumed 219148000 621696000
(b) Purchases of stock-in-trade 921000 124798000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -20140000 -1891000
(d) Employee benefit expense 47357000 244553000
(e) Finance costs 1918000 82643000
(f) Depreciation, depletion and amortisation expense 9002000 60241000
(f) Other Expenses
1 Other Expenses 148212000 430656000
2 Stores & Spares Consumed 87483000 193369000
Total other expenses 235695000 624025000
Total expenses 493901000 1756065000
3 Total profit before exceptional items and tax -25078000 -71498000
4 Exceptional items 0 0
5 Total profit before tax -25078000 -71498000
6 Tax expense
7 Current tax -13292000 -17324000
8 Deferred tax 1374000 -5132000
9 Total tax expenses -11918000 -22456000
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 -13160000 -49042000
12 Profit (loss) from discontinued operations before tax 22450000 1605447000
13 Tax expense of discontinued operations 28737000 236379000
14 Net profit (loss) from discontinued operation after tax -6287000 1369068000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period -19447000 1320026000
17 Other comprehensive income net of taxes -226728000 -450135000
18 Total Comprehensive Income for the period -246175000 869891000
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 314095000 314095000
Face value of equity share capital 2 2
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 -0.08 -0.31
Diluted earnings (loss) per share from continuing operations -0.08 -0.31
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -0.04 8.72
Diluted earnings (loss) per share from discontinued operations -0.04 8.72
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.12 8.41
Diluted earnings (loss) per share from continuing and discontinued operations -0.12 8.41
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 2485029000
Capital work-in-progress 17305000
Investment property 5108000
Goodwill 0
Other intangible assets 0
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method 2463366000
Non-current financial assets
Non-current investments 3315867000
Trade receivables, non-current 0
Loans, non-current 379176000
Other non-current financial assets 77963000
Total non-current financial assets 3773006000
Deferred tax assets (net) 0
Other non-current assets 80000000
Total non-current assets 8823814000
2 Current assets
Inventories 319306000
Current financial asset
Current investments 125576000
Trade receivables, current 395968000
Cash and cash equivalents 38793000
Bank balance other than cash and cash equivalents 185165000
Loans, current 611357000
Other current financial assets 461957000
Total current financial assets 1818816000
Current tax assets (net) 0
Other current assets 78822000
Total current assets 2216944000
3 Non-current assets classified as held for sale 539450000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 11580208000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 314149000
Other equity 10513948000
Total equity attributable to owners of parent 10828097000
Non controlling interest
Total equity 10828097000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 22362000
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 14680000
Total non-current financial liabilities 37042000
Provisions, non-current 84971000
Deferred tax liabilities (net) 110459000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 232472000
Current liabilities
Current financial liabilities
Borrowings, current 67312000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 7823000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 232506000
Total Trade payable 240329000
Other current financial liabilities 127673000
Total current financial liabilities 435314000
Other current liabilities 18892000
Provisions, current 25134000
Current tax liabilities (Net) 2570000
Deferred government grants, Current 0
Total current liabilities 481910000
3 Liabilities directly associated with assets in disposal group classified as held for sale 37729000
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 752111000
Total equity and liabilites 11580208000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) Property Plant and Equipment includes Right to use assets amounting to Rupees 188.44



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)
1 Packaging - Continuing Operations 400649000 1259131000
2 others 2982000 123095000
3 Discontinued Operations 187305000 2200320000
Total Segment Revenue 590936000 3582546000
Less: Inter segment revenue 0 0
Revenue from operations 590936000 3582546000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Packaging - Continuing Operations 10718000 45351000
2 others 2036000 -1703000
3 Discontinued Operations 22452000 1605449000
Total Profit before tax 35206000 1649097000
i. Finance cost 1918000 1918000
ii. Other Unallocable Expenditure net off Unallocable income 35913000 35913000
Profit before tax -2625000 1533951000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Packaging - Continuing Operations 1030110000 1030110000
2 others 186412000 186412000
3 Discontinued Operations 333531000 333531000
Total Segment Asset 1550053000 1550053000
Un-allocable Assets 10030156000 10030156000
Net Segment Asset 11580209000 11580209000
4 Segment Liabilities
Segment Liabilities
1 Packaging - Continuing Operations 354963000 354963000
2 others 0 0
3 Discontinued Operations 37729000 37729000
Total Segment Liabilities 392692000 392692000
Un-allocable Liabilities 271416000 271416000
Net Segment Liabilities 664108000 664108000
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 Plans -11505000 -5123000
2 Equity Instruments through OCI -248757000 -483127000
3 Change in revaluation Surplus - Freehold Land 0 0
4 Deferred tax on above 33534000 38115000
Total Amount of items that will not be reclassified to profit and loss -226728000 -450135000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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 -226728000 -450135000



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 -71498000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2006000
Adjustments for decrease (increase) in inventories -221787000
Adjustments for decrease (increase) in trade receivables, current -3032000
Adjustments for decrease (increase) in trade receivables, non-current -224335000
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 38848000
Adjustments for other financial assets, non-current 58120000
Adjustments for other financial assets, current 112779000
Adjustments for other bank balances 111924000
Adjustments for increase (decrease) in trade payables, current 0
Adjustments for increase (decrease) in trade payables, non-current -12563000
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 161081000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 716000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -88351000
Adjustments for other financial liabilities, non-current -208998000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 33384000
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -14152000
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) 128734000
Other adjustments for non-cash items -64214000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -256608000
Net cash flows from (used in) operations -328106000
Dividends received 38459000
Interest paid 80637000
Interest received 106572000
Income taxes paid (refund) 250250000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -513962000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 4931410000
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 238766000
Purchase of property, plant and equipment 203342000
Proceeds from sales of investment property 0
Purchase of investment property 2020686000
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 470223000
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 33154000
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 38459000
Interest received 106572000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -110317000
Net cash flows from (used in) investing activities 2477485000
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 -1719227000
Repayments of borrowings 0
Payments of lease liabilities 37355000
Dividends paid 78489000
Interest paid 101078000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -1936149000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 27374000
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 27374000
Cash and cash equivalents cash flow statement at beginning of period -174438000
Cash and cash equivalents cash flow statement at end of period -147064000





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 S G N & Co. Yes 30-Nov-2027


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 Oricon Enterprises Limited Kopran Limited Enterprises over which Key Management Personnel and their Relatives exercise significant influence where the Company has entered into transactions during the period Sale of goods or services 100000000 Approved 6556000 50016000 50457000
2 Oricon Enterprises Limited Tecnocap Oriental Private Limited Associate Company Sale of goods or services 250000000 Approved 4992000 4032000 668000
3 Oricon Enterprises Limited Claridge Moulded Fibre Limited Public Company in which Director along with his relative is holding more than 2% of the paid-up capital Any other transaction Outstanding Balance 100000000 Approved 0 50911000 50908000
4 Oricon Enterprises Limited Bigflex Lifescience Private Limited Private Company in which a Director or his relative is a Director or Member Any other transaction Rent Income 500000 Approved 71000 83000 0
5 Oricon Enterprises Limited Reay Road Iron and Warehousing Private Limited Subsidiary Interest received 300000000 Approved 23984000 0 0
6 Oricon Enterprises Limited Claridge Moulded Fibre Limited Public Company in which Director along with his relatives holds more than 2% shareholding Interest received 10000000 Approved 3129000 0 0
7 Oricon Enterprises Limited Deepmala Toshniwal Relative of Director Any other transaction Retainership Fees Paid 1200000 Approved 480000 0 0
8 Oricon Enterprises Limited Hridai Somani Relative of Director Any other transaction Retainership Fees Paid 1600000 Approved 1200000 0 0
9 Oricon Enterprises Limited United Shippers Limited Subsidiary Purchase of goods or services 500000000 Approved 32112000 -142000 0
10 Oricon Enterprises Limited Claridge Moulded Fibre Limited Public Company in which Director along with his relatives holds more than 2% shareholding Loan 100000000 Approved 500000 42059000 44374000 Inter-corporate deposit 0.075 On Demand Unsecured General Corporate Purpose Textual Information(1)
11 Oricon Enterprises Limited United Shippers Limited Subsidiary Any other transaction Loan Taken 1000000000 Approved 97500000 0 0
12 Oricon Enterprises Limited United Shippers Limited Subsidiary Any other transaction Repayment of Loan 1000000000 Approved 97500000 0 0
13 Oricon Enterprises Limited Reay Road Iron and Warehousing Private Limited Subsidiary Any other transaction Outstanding Balance Not Applicable 0 264139000 283225000
14 Oricon Enterprises Limited Adarsh Somani Managing Director Remuneration Not Applicable 13200000 0 0
15 Oricon Enterprises Limited B. K. Toshniwal Executive Director Remuneration Not Applicable 4620000 0 0
16 Oricon Enterprises Limited Sharad Toshniwal Relative of Director Remuneration 2500000 Approved 1110000 0 0
17 Oricon Enterprises Limited Sumant Mimani Director Any other transaction Sitting Fees Not Applicable 35000 0 0
18 Oricon Enterprises Limited Varun Somani Director Any other transaction Sitting Fees Not Applicable 40000 0 0
19 Oricon Enterprises Limited Mamta Biyani Director Any other transaction Sitting Fees Not Applicable 75000 0 0
20 Oricon Enterprises Limited Shravan Kumar Malani Director Any other transaction Sitting Fees Not Applicable 5000 0 0
21 Oricon Enterprises Limited Kopran Laboratories Limited Enterprises over which Key Management Personnel and their Relatives exercise significant influence Any other transaction Outstanding Balance Not Applicable 0 255000 255000
22 United Shippers Limited Suhrid Somani Key Managerial Personnel Remuneration Not Applicable 2820000 0 0
23 United Shippers Limited Nupur Somani Key Managerial Personnel Remuneration Not Applicable 4200000 0 0
24 United Shippers Limited United Shippers Logistics Limited Subsidiary Loan Not Applicable 41670000 0 34750000 Loan 0.07 Upto 2 Years Unsecured For its Prinicipal Business Activities Textual Information(2)
25 United Shippers Limited G. Claridge and Company Limited Enterprises over which Key Management Personnel and their Relatives exercise significant influence Loan 70000000 Approved 0 69022000 73370000
26 United Shippers Limited G. Claridge and Company Limited Enterprises over which Key Management Personnel and their Relatives exercise significant influence Any other transaction Interest Received Not Applicable 4831000 0 0
27 Oricon Enterprises Limited Reay Road Iron and Warehousing Private Limited Subsidiary Any other transaction Repayment of Loan Not Applicable 2500000 0 0
28 Oricon Enterprises Limited Tecnocap Oriental Private Limited Associate Company Any other transaction Rent Income 2000000 Approved 226000 83000 34000
Total value of transaction during the reporting period 343356000



Text Block
Textual Information(1) During the half year October 2024 to March 2025 Rs 25 lakhs was given as a additional loan and Rs 20 lakhs was repaid
Textual Information(2) The amount can be repaid in tranches or lumpsum within the period of 2 years from the date of disbursement or within such extended period as may be agreed between the parties