Integrated Filing — IndAS



General information about company
Scrip Code 523301
NSE Symbol TCPLPACK
MSEI Symbol NOTLISTED
ISIN INE822C01015
Name of company TCPL PACKAGING 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-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 Printing
Start date and time of board meeting 30-May-2025   12:00:00
End date and time of board meeting 30-May-2025   14:45:00
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? 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 No
(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. No
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 2025-05-30
Indicate Company website link for updated RPT policy of the Company https://www.tcpl.in/investor-relations/
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



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 4096333000 16963818000
Other income 20272000 154485000
Total income 4116605000 17118303000
2 Expenses
(a) Cost of materials consumed 2256819000 9788763000
(b) Purchases of stock-in-trade 3648000 10660000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -3151000 16515000
(d) Employee benefit expense 398327000 1560866000
(e) Finance costs 174127000 563796000
(f) Depreciation, depletion and amortisation expense 176937000 727720000
(f) Other Expenses
1 Other Expenses 735600000 2723255000
Total other expenses 735600000 2723255000
Total expenses 3742307000 15391575000
3 Total profit before exceptional items and tax 374298000 1726728000
4 Exceptional items 0 0
5 Total profit before tax 374298000 1726728000
6 Tax expense
7 Current tax 67149000 398900000
8 Deferred tax -45887000 -84837000
9 Total tax expenses 21262000 314063000
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 353036000 1412665000
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 353036000 1412665000
17 Other comprehensive income net of taxes -7625000 -13327000
18 Total Comprehensive Income for the period 345411000 1399338000
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 91000000 91000000
Face value of equity share capital 10 10
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 38.8 155.24
Diluted earnings (loss) per share from continuing operations 38.8 155.24
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 38.8 155.24
Diluted earnings (loss) per share from continuing and discontinued operations 38.8 155.24
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 quarterly and annual results of the Company have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on May 30, 2025. Audit as required under regulation 33 of SEBI (Listing Obligation and Disclosure Requirement) Regulations, 2015 has been carried out by auditors of the Company who have issued an unqualified report on these results. n2) The Company is engaged in single segment of Packaging. n3) The Board of Directors have recommended a dividend of Rs. 30/- per equity share for the year ended March 31, 2025 subject nto approval of members at the ensuing Annual General Meeting. n4) Figures for the quarter and year ended March 31, 2024 are restated to reflect impact of Scheme of Amalgmation of TCPL lnnofilms Private Limited with Company on appointed date i.e. April 1, 2023



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 7006683000
Capital work-in-progress 586255000
Investment property 0
Goodwill 0
Other intangible assets 23815000
Intangible assets under development 55078000
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 529739000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 132637000
Total non-current financial assets 662376000
Deferred tax assets (net)
Other non-current assets 198619000
Total non-current assets 8532826000
2 Current assets
Inventories 2058002000
Current financial asset
Current investments 0
Trade receivables, current 4438349000
Cash and cash equivalents 60848000
Bank balance other than cash and cash equivalents 136323000
Loans, current 6118000
Other current financial assets 74000
Total current financial assets 4641712000
Current tax assets (net) 60761000
Other current assets 382670000
Total current assets 7143145000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 15675971000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 91000000
Other equity 6400166000
Total equity attributable to owners of parent 6491166000
Non controlling interest
Total equity 6491166000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2519373000
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 389751000
Total non-current financial liabilities 2909124000
Provisions, non-current 131221000
Deferred tax liabilities (net) 244699000
Deferred government grants, Non-current
Other non-current liabilities 56256000
Total non-current liabilities 3341300000
Current liabilities
Current financial liabilities
Borrowings, current 3173596000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 160199000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1924588000
Total Trade payable 2084787000
Other current financial liabilities 382304000
Total current financial liabilities 5640687000
Other current liabilities 199826000
Provisions, current 2992000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 5843505000
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 9184805000
Total equity and liabilites 15675971000
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
1 Items will not be reclassified to Profit and Loss Account -11720000 -18032000
Total Amount of items that will not be reclassified to profit and loss -11720000 -18032000
2 Income tax relating to items that will not be reclassified to profit or loss -2950000 -4539000
3 Amount of items that will be reclassified to profit and loss
1 Items will be reclassified to Profit and Loss Account 1530000 222000
Total Amount of items that will be reclassified to profit and loss 1530000 222000
4 Income tax relating to items that will be reclassified to profit or loss 385000 56000
5 Total Other comprehensive income -7625000 -13327000



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 1726728000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 563795000
Adjustments for decrease (increase) in inventories -81502000
Adjustments for decrease (increase) in trade receivables, current -922514000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -113752000
Adjustments for decrease (increase) in other non-current assets -165594000
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 313669000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -98759000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 727720000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 967000
Adjustments for provisions, non-current 31095000
Adjustments for other financial liabilities, current -12164000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -105444000
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 -17890000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -4065000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 115562000
Net cash flows from (used in) operations 1842290000
Dividends received 0
Interest paid 0
Interest received -11684000
Income taxes paid (refund) 429431000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1401175000
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 80000000
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 31391000
Purchase of property, plant and equipment 1579449000
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 11684000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 45460000
Net cash flows from (used in) investing activities -1570914000
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 1765418000
Repayments of borrowings 768939000
Payments of lease liabilities 72560000
Dividends paid 200200000
Interest paid 535203000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 188516000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 18777000
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 18777000
Cash and cash equivalents cash flow statement at beginning of period 42071000
Cash and cash equivalents cash flow statement at end of period 60848000





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 Singhi & Co. 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 TCPL PACKAGING LIMITED ACCURA REPROTECH PRIVATE LIMITED Entities with joint control or significant influence Purchase of goods or services 100000000 Omnibus approval 21236000 9425000 10536000
2 TCPL PACKAGING LIMITED ACCURA REPROTECH PRIVATE LIMITED Entities with joint control or significant influence Any other transaction Rent Receivable 100000000 Omnibus approval 600000 708000 1326000
3 TCPL PACKAGING LIMITED ACCURA INKS PRIVATE LIMITED Entities with joint control or significant influence Purchase of goods or services 750000000 Omnibus approval 275537000 3642000 0
4 TCPL PACKAGING LIMITED ACCURA INKS PRIVATE LIMITED Entities with joint control or significant influence Sale of goods or services 750000000 Omnibus approval 6119000 0 11860000
5 TCPL PACKAGING LIMITED ACCURA INKS PRIVATE LIMITED Entities with joint control or significant influence Any other transaction Rent Receivable 750000000 Omnibus approval 150000 0 0
6 TCPL PACKAGING LIMITED TCPL HALMA PRIVATE LIMITED Entities with joint control or significant influence Sale of goods or services 400000000 Omnibus approval 13137000 13745000 9933000
7 TCPL PACKAGING LIMITED TCPL HALMA PRIVATE LIMITED Entities with joint control or significant influence Any other transaction other Transaction 400000000 Omnibus approval 7722000 1238000 2873000
8 TCPL PACKAGING LIMITED CREATIVE OFFSET PRINTERS PRIVATE LIMITED Wholly owned Subsidiary Company Investment 500000000 Omnibus approval 70000000 351607000 421607000
9 TCPL PACKAGING LIMITED TCPL ESOP TRUST Other Related Party Any other transaction Repaid by ESOP Trust 30000000 Omnibus approval 2530000 23593000 23760000
10 TCPL PACKAGING LIMITED TCPL FOUNDATION Other Related Party Any other transaction CSR Activity 23500000 Omnibus approval 22222000 0 0
Total value of transaction during the reporting period 419253000