Integrated Filing — IndAS



General information about company
Scrip Code 543668
NSE Symbol BBTCL
MSEI Symbol NOTLISTED
ISIN INE01EE01011
Name of company B&B Triplewall Containers 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 19-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 Packaging
Start date and time of board meeting 30-May-2025   15:00:00
End date and time of board meeting 30-May-2025   17:00:00
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 1415739000 4917592000
Other income 3108000 9719000
Total income 1418847000 4927311000
2 Expenses
(a) Cost of materials consumed 845957000 3268074000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 72186000 31934000
(d) Employee benefit expense 122390000 453177000
(e) Finance costs 57569000 176636000
(f) Depreciation, depletion and amortisation expense 130409000 311326000
(f) Other Expenses
1 Payment made to Auditors 650000 650000
2 Manufacturing Expenses 162744000 487709000
3 Selling & Distribution Expenses 52158000 202443000
4 Other Expenses 1569000 73668000
Total other expenses 217121000 764470000
Total expenses 1445632000 5005617000
3 Total profit before exceptional items and tax -26785000 -78306000
4 Exceptional items 0 0
5 Total profit before tax -26785000 -78306000
6 Tax expense
7 Current tax 21000 -455000
8 Deferred tax -6953000 -16765000
9 Total tax expenses -6932000 -17220000
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 -19853000 -61086000
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 -19853000 -61086000
17 Other comprehensive income net of taxes 672000 13000
18 Total Comprehensive Income for the period -19181000 -61073000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -18326000 -55302000
Total profit or loss, attributable to non-controlling interests -1527000 -5784000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -17655000 -55290000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -1527000 -5783000
21 Details of equity share capital
Paid-up equity share capital 20511000 20511000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 909156000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -3.57 -2.7
Diluted earnings (loss) per share from continuing operations -3.57 -2.7
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 -3.57 -2.7
Diluted earnings (loss) per share from continuing and discontinued operations -3.57 -2.7
24 Debt equity ratio 0.0205 0.0205
25 Debt service coverage ratio 0.0185 0.0141
26 Interest service coverage ratio 0.0049 0.0054
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 2377900000
Capital work-in-progress 1636000
Investment property 6665000
Goodwill 0
Other intangible assets 4105000
Intangible assets under development 1030000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 20704000
Total non-current financial assets 20704000
Deferred tax assets (net) 25458000
Other non-current assets 27938000
Total non-current assets 2465436000
2 Current assets
Inventories 746520000
Current financial asset
Current investments 0
Trade receivables, current 873042000
Cash and cash equivalents 4762000
Bank balance other than cash and cash equivalents 7740000
Loans, current 0
Other current financial assets 8163000
Total current financial assets 893707000
Current tax assets (net) 0
Other current assets 124524000
Total current assets 1764751000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 4230187000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 205112000
Other equity 909156000
Total equity attributable to owners of parent 1114268000
Non controlling interest -10068000
Total equity 1104200000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1259522000
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 116084000
Total non-current financial liabilities 1375606000
Provisions, non-current 3889000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 193000
Total non-current liabilities 1379688000
Current liabilities
Current financial liabilities
Borrowings, current 1004479000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 5866000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 530177000
Total Trade payable 536043000
Other current financial liabilities 21563000
Total current financial liabilities 1562085000
Other current liabilities 184213000
Provisions, current 1000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 1746299000
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 3125987000
Total equity and liabilites 4230187000
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
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 -543000 -17000
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 -129000 4000
5 Total Other comprehensive income 672000 13000



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 -78306000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 176636000
Adjustments for decrease (increase) in inventories -220483000
Adjustments for decrease (increase) in trade receivables, current -84246000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -60817000
Adjustments for decrease (increase) in other non-current assets 44975000
Adjustments for other financial assets, non-current -4621000
Adjustments for other financial assets, current -375000
Adjustments for other bank balances -3328000
Adjustments for increase (decrease) in trade payables, current 124368000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 60542000
Adjustments for increase (decrease) in other non-current liabilities -193000
Adjustments for depreciation and amortisation expense 311326000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 1000
Adjustments for provisions, non-current 1348000
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 224000
Adjustments for unrealised foreign exchange losses gains 0
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 -6760000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -1462000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 337135000
Net cash flows from (used in) operations 258829000
Dividends received 0
Interest paid 0
Interest received -867000
Income taxes paid (refund) 28804000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 229158000
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 4064000
Purchase of property, plant and equipment 388094000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 2010000
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 867000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 6760000
Net cash flows from (used in) investing activities -378413000
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 402541000
Repayments of borrowings 33865000
Payments of lease liabilities 19103000
Dividends paid 20511000
Interest paid 176637000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 152425000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 3170000
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 3170000
Cash and cash equivalents cash flow statement at beginning of period 1592000
Cash and cash equivalents cash flow statement at end of period 4762000





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 Surana Naveen Vikash & Co Yes 30-Sep-2025