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 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   16:00:00
End date and time of board meeting 28-May-2025   18:30:00
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



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 475091000 1725984000
Other income 120043000 494102000
Total income 595134000 2220086000
2 Expenses
(a) Cost of materials consumed 197252000 546034000
(b) Purchases of stock-in-trade 93443000 542053000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -20140000 -1891000
(d) Employee benefit expense 56282000 267108000
(e) Finance costs 1005000 66852000
(f) Depreciation, depletion and amortisation expense 14256000 85258000
(f) Other Expenses
1 Other Expenses 139244000 466432000
2 Stores & Spares Consumed 87483000 193368000
Total other expenses 226727000 659800000
Total expenses 568825000 2165214000
3 Total profit before exceptional items and tax 26309000 54872000
4 Exceptional items -32877000 -32877000
5 Total profit before tax -6568000 21995000
6 Tax expense
7 Current tax -19549000 -4091000
8 Deferred tax 3094000 -4481000
9 Total tax expenses -16455000 -8572000
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 9887000 30567000
12 Profit (loss) from discontinued operations before tax 22450000 1605447000
13 Tax expense of discontinued operations 28737000 236380000
14 Net profit (loss) from discontinued operation after tax -6287000 1369067000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method -3668000 -7475000
16 Total profit (loss) for period -68000 1392159000
17 Other comprehensive income net of taxes -305847000 -543744000
18 Total Comprehensive Income for the period -305915000 848415000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -67000 1392159000
Total profit or loss, attributable to non-controlling interests -2000 -2000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -305914000 848415000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -2000 -2000
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 10137614000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.04 0.15
Diluted earnings (loss) per share from continuing operations 0.04 0.15
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 8.87
Diluted earnings (loss) per share from continuing and discontinued operations 0 8.87
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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 2535373000
Capital work-in-progress 178479000
Investment property 236676000
Goodwill 859511000
Other intangible assets 1573000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 35309000
Non-current financial assets
Non-current investments 5271907000
Trade receivables, non-current 0
Loans, non-current 190908000
Other non-current financial assets 86957000
Total non-current financial assets 5549772000
Deferred tax assets (net) 24858000
Other non-current assets 149603000
Total non-current assets 9571154000
2 Current assets
Inventories 301634000
Current financial asset
Current investments 681315000
Trade receivables, current 441356000
Cash and cash equivalents 91827000
Bank balance other than cash and cash equivalents 310538000
Loans, current 869476000
Other current financial assets 480779000
Total current financial assets 2875291000
Current tax assets (net) 0
Other current assets 88868000
Total current assets 3265793000
3 Non-current assets classified as held for sale 539450000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 13376397000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 314149000
Other equity 12207929000
Total equity attributable to owners of parent 12522078000
Non controlling interest 70000
Total equity 12522148000
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 14681000
Total non-current financial liabilities 37043000
Provisions, non-current 88464000
Deferred tax liabilities (net) 110459000
Deferred government grants, Non-current 0
Other non-current liabilities 8353000
Total non-current liabilities 244319000
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 316277000
Total Trade payable 324100000
Other current financial liabilities 121269000
Total current financial liabilities 512681000
Other current liabilities 28752000
Provisions, current 25134000
Current tax liabilities (Net) 5634000
Deferred government grants, Current 0
Total current liabilities 572201000
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 854249000
Total equity and liabilites 13376397000
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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Packaging - Continuing Operations 400649000 1259131000
2 Trading 96338000 542515000
3 Discontinued Operations 187305000 2200320000
Total Segment Revenue 684292000 4001966000
Less: Inter segment revenue 21896000 21896000
Revenue from operations 662396000 3926303000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Packaging - Continuing Operations 7050000 37876000
2 Trading 1740000 -63930000
3 Discontinued Operations 22452000 1605449000
Total Profit before tax 31242000 1579395000
i. Finance cost 1005000 1005000
ii. Other Unallocable Expenditure net off Unallocable income 18022000 18022000
Profit before tax 12215000 1619968000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Packaging - Continuing Operations 1030110000 1030110000
2 Trading 650813000 650813000
3 Discontinued Operations 333531000 333531000
Total Segment Asset 2014454000 2014454000
Un-allocable Assets 11361943000 11361943000
Net Segment Asset 13376397000 13376397000
4 Segment Liabilities
Segment Liabilities
1 Packaging - Continuing Operations 354963000 354963000
2 Trading 105431000 105431000
3 Discontinued Operations 37729000 37729000
Total Segment Liabilities 498123000 498123000
Un-allocable Liabilities 268191000 268191000
Net Segment Liabilities 766314000 766314000
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 Plans -11498000 -5115000
2 Equity Instruments through OCI -334905000 -666563000
3 Change in revaluation Surplus - Freehold Land 0 0
4 Deferred tax on above 45200000 64120000
Total Amount of items that will not be reclassified to profit and loss -301203000 -607558000
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
1 Exchange Differneces in translating to Financial Statement of a Foreign Operation -986000 32064000
2 Debt Instruments through OCI (Net of Tax) -3658000 31750000
Total Amount of items that will be reclassified to profit and loss -4644000 63814000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -305847000 -543744000



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 21995000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -221789000
Adjustments for decrease (increase) in trade receivables, current -3129000
Adjustments for decrease (increase) in trade receivables, non-current -219805000
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 42557000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 54431000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 66296000
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 -185951000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 393000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 210019000
Adjustments for other financial liabilities, non-current 90281000
Adjustments for unrealised foreign exchange losses gains 32063000
Adjustments for dividend income -96656000
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -124000
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) -299368000
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) -337470000
Net cash flows from (used in) operations -315475000
Dividends received 33854000
Interest paid 65999000
Interest received 221076000
Income taxes paid (refund) 269465000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -396009000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 4931411000
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 353238000
Purchase of property, plant and equipment 0
Proceeds from sales of investment property 0
Purchase of investment property 2571901000
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 634680000
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 -212681000
Interest received 33854000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -228427000
Net cash flows from (used in) investing activities 1637660000
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 -853867000
Repayments of borrowings 0
Payments of lease liabilities 38241000
Dividends paid 78488000
Interest paid 84434000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -1055030000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 186621000
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 186621000
Cash and cash equivalents cash flow statement at beginning of period -138603000
Cash and cash equivalents cash flow statement at end of period 48018000





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