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 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 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



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 4223672000 17702555000
Other income 36598000 143301000
Total income 4260270000 17845856000
2 Expenses
(a) Cost of materials consumed 2308182000 10052734000
(b) Purchases of stock-in-trade 3648000 10660000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -2675000 5804000
(d) Employee benefit expense 424792000 1671463000
(e) Finance costs 178724000 582635000
(f) Depreciation, depletion and amortisation expense 183726000 754936000
(f) Other Expenses
1 Other Expenses 769002000 3030871000
Total other expenses 769002000 3030871000
Total expenses 3865399000 16109103000
3 Total profit before exceptional items and tax 394871000 1736753000
4 Exceptional items 0 0
5 Total profit before tax 394871000 1736753000
6 Tax expense
7 Current tax 67149000 398900000
8 Deferred tax -52505000 -92261000
9 Total tax expenses 14644000 306639000
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 380227000 1430114000
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 380227000 1430114000
17 Other comprehensive income net of taxes -6682000 -10554000
18 Total Comprehensive Income for the period 373545000 1419560000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 380227000 1430114000
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 373545000 1419560000
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 6346618000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 41.78 157.16
Diluted earnings (loss) per share from continuing operations 41.78 157.16
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 41.78 157.16
Diluted earnings (loss) per share from continuing and discontinued operations 41.78 157.16
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) l - The above consolidated 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 Group operates in single segment, i.e. Packaging. n3 - The Board of Directors of the Company have recommended a dividend of Rs. 30/- per equity share for the year ended March 31, 2025 subject to 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 the 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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 7604343000
Capital work-in-progress 587475000
Investment property
Goodwill 85149000
Other intangible assets 23831000
Intangible assets under development 55078000
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 135138000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets
Total non-current financial assets 135138000
Deferred tax assets (net)
Other non-current assets 198892000
Total non-current assets 8689906000
2 Current assets
Inventories 2139159000
Current financial asset
Current investments 0
Trade receivables, current 4627578000
Cash and cash equivalents 63755000
Bank balance other than cash and cash equivalents 137050000
Loans, current 6447000
Other current financial assets 74000
Total current financial assets 4834904000
Current tax assets (net) 62410000
Other current assets 391398000
Total current assets 7427871000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 16117777000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 91000000
Other equity 6346618000
Total equity attributable to owners of parent 6437618000
Non controlling interest 0
Total equity 6437618000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2614418000
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 563510000
Total non-current financial liabilities 3177928000
Provisions, non-current 138038000
Deferred tax liabilities (net) 265978000
Deferred government grants, Non-current
Other non-current liabilities 56665000
Total non-current liabilities 3638609000
Current liabilities
Current financial liabilities
Borrowings, current 3275874000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 166198000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1985815000
Total Trade payable 2152013000
Other current financial liabilities 400702000
Total current financial liabilities 5828589000
Other current liabilities 209132000
Provisions, current 3829000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 6041550000
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 9680159000
Total equity and liabilites 16117777000
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)
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 Consolidated Consolidated
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 -10284000 -16597000
Total Amount of items that will not be reclassified to profit and loss -10284000 -16597000
2 Income tax relating to items that will not be reclassified to profit or loss -2589000 -4178000
3 Amount of items that will be reclassified to profit and loss
1 Items will be reclassified to Profit and Loss Account 1398000 1921000
Total Amount of items that will be reclassified to profit and loss 1398000 1921000
4 Income tax relating to items that will be reclassified to profit or loss 385000 56000
5 Total Other comprehensive income -6682000 -10554000



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 1736753000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 582635000
Adjustments for decrease (increase) in inventories -79243000
Adjustments for decrease (increase) in trade receivables, current -1090685000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -104197000
Adjustments for decrease (increase) in other non-current assets -164923000
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 344974000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -113943000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 754936000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 1151000
Adjustments for provisions, non-current 31720000
Adjustments for other financial liabilities, current -11586000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -105669000
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 -6550000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -4246000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 34374000
Net cash flows from (used in) operations 1771127000
Dividends received 0
Interest paid 0
Interest received -11940000
Income taxes paid (refund) 431080000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1328107000
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 28639000
Purchase of property, plant and equipment 1592608000
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 11940000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 56984000
Net cash flows from (used in) investing activities -1495045000
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 1819711000
Repayments of borrowings 819638000
Payments of lease liabilities 69252000
Dividends paid 200200000
Interest paid 553675000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 176946000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 10008000
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 10008000
Cash and cash equivalents cash flow statement at beginning of period 53747000
Cash and cash equivalents cash flow statement at end of period 63755000





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