Integrated Filing — IndAS



General information about company
Scrip Code 526947
NSE Symbol LAOPALA
MSEI Symbol NOTLISTED
ISIN INE059D01020
Name of company LA OPALA RG 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 24-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 Glass & Glassware
Start date and time of board meeting 30-May-2025   16:30:00
End date and time of board meeting 30-May-2025   18:45:00
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 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 2025-05-30
Indicate Company website link for updated RPT policy of the Company www.laopala.in
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
The Company has not made any default on Loans and/or Debt Securities in the financial year 2024-25.



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 771000000 3318638000
Other income 117814000 477339000
Total income 888814000 3795977000
2 Expenses
(a) Cost of materials consumed 157963000 515101000
(b) Purchases of stock-in-trade 7527000 7527000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -30134000 273104000
(d) Employee benefit expense 139083000 631990000
(e) Finance costs 12211000 52665000
(f) Depreciation, depletion and amortisation expense 46683000 183154000
(f) Other Expenses
1 Power & Fuel 122434000 427569000
2 Other Expenses 107108000 380449000
Total other expenses 229542000 808018000
Total expenses 562875000 2471559000
3 Total profit before exceptional items and tax 325939000 1324418000
4 Exceptional items 0 0
5 Total profit before tax 325939000 1324418000
6 Tax expense
7 Current tax 50330000 236830000
8 Deferred tax 18673000 121736000
9 Total tax expenses 69003000 358566000
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 256936000 965852000
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 256936000 965852000
17 Other comprehensive income net of taxes -317670000 -127391000
18 Total Comprehensive Income for the period -60734000 838461000
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 222000000 222000000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 8021712000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.31 8.7
Diluted earnings (loss) per share from continuing operations 2.31 8.7
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 2.31 8.7
Diluted earnings (loss) per share from continuing and discontinued operations 2.31 8.7
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 1865409000
Capital work-in-progress 57727000
Investment property 0
Goodwill 0
Other intangible assets 232000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 879678000
Trade receivables, non-current
Loans, non-current 50141000
Other non-current financial assets 0
Total non-current financial assets 929819000
Deferred tax assets (net) 11716000
Other non-current assets 2156000
Total non-current assets 2867059000
2 Current assets
Inventories 706418000
Current financial asset
Current investments 5108963000
Trade receivables, current 286790000
Cash and cash equivalents 969000
Bank balance other than cash and cash equivalents 5199000
Loans, current 0
Other current financial assets 16052000
Total current financial assets 5417973000
Current tax assets (net)
Other current assets 20091000
Total current assets 6144482000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 9011541000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 222000000
Other equity 8021712000
Total equity attributable to owners of parent 8243712000
Non controlling interest
Total equity 8243712000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 27778000
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 35194000
Total non-current financial liabilities 62972000
Provisions, non-current 3159000
Deferred tax liabilities (net) 364643000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 430774000
Current liabilities
Current financial liabilities
Borrowings, current 75005000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 24165000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 53122000
Total Trade payable 77287000
Other current financial liabilities 102643000
Total current financial liabilities 254935000
Other current liabilities 44587000
Provisions, current 12592000
Current tax liabilities (Net) 24941000
Deferred government grants, Current
Total current liabilities 337055000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 767829000
Total equity and liabilites 9011541000
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 Equity Instruments through other comprehensive income -357994000 -242341000
2 Remeasurement of the defined benefit liability -14525000 -10139000
Total Amount of items that will not be reclassified to profit and loss -372519000 -252480000
2 Income tax relating to items that will not be reclassified to profit or loss -54849000 -125089000
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 -317670000 -127391000



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 1324418000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 52665000
Adjustments for decrease (increase) in inventories 297031000
Adjustments for decrease (increase) in trade receivables, current -41750000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -640000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -9538000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -1800000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 183154000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 420000
Adjustments for provisions, current -3043000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 4644000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -413495000
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) 0
Other adjustments for non-cash items -14440000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships -30151000
Total adjustments for reconcile profit (loss) 13769000
Net cash flows from (used in) operations 1338187000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 216096000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1122091000
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 58117000
Purchase of property, plant and equipment 150612000
Proceeds from sales of investment property 1153597000
Purchase of investment property 1089946000
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 4335000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 50000000
Net cash flows from (used in) investing activities 25491000
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 0
Repayments of borrowings -15366000
Payments of lease liabilities 473000
Dividends paid 1111348000
Interest paid 52192000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -1148647000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -1065000
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 -1065000
Cash and cash equivalents cash flow statement at beginning of period 2034000
Cash and cash equivalents cash flow statement at end of period 969000





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 LA OPALA RG LIMITED SUSHIL JHUNJHUNWALA CHAIRMAN Remuneration NA 12991000 5582000 0
2 LA OPALA RG LIMITED AJIT JHUNJHUNWALA VICE CHAIRMAN & MANAGING DIRECTOR Remuneration NA 25982000 6577000 11045000
3 LA OPALA RG LIMITED NIDHI JHUNJHUNWALA EXECUTIVE DIRECTOR Remuneration NA 5196000 1584000 2905000
4 LA OPALA RG LIMITED PROF. SANTANU RAY INDEPENDENT DIRECTOR Any other transaction Sitting Fees NA 135000 0 450000
5 LA OPALA RG LIMITED SUBIR BOSE INDEPENDENT DIRECTOR Any other transaction Sitting Fees NA 135000 0 450000
6 LA OPALA RG LIMITED SUPARNA CHAKRABORTTI INDEPENDENT DIRECTOR Any other transaction Sitting Fees NA 135000 0 450000
7 LA OPALA RG LIMITED SUSHIL JHUNJHUNWALA CHAIRMAN Any other transaction Post Employment Benefit NA 0 0 0
8 LA OPALA RG LIMITED AJIT JHUNJHUNWALA VICE CHAIRMAN & MANAGING DIRECTOR Any other transaction Post Employment Benefit NA 1800000 0 0
9 LA OPALA RG LIMITED NIDHI JHUNJHUNWALA EXECUTIVE DIRECTOR Any other transaction Post Employment Benefit NA 360000 0 0
10 LA OPALA RG LIMITED GENESIS EXPORTS PRIVATE LIMITED PROMOTER Dividend paid NA 515490000 0 0
11 LA OPALA RG LIMITED SUSHIL JHUNJHUNWALA CHAIRMAN Dividend paid NA 40500000 0 0
12 LA OPALA RG LIMITED AJIT JHUNJHUNWALA VICE CHAIRMAN & MANAGING DIRECTOR Dividend paid NA 83930000 0 0
13 LA OPALA RG LIMITED NIDHI JHUNJHUNWALA EXECUTIVE DIRECTOR Dividend paid NA 9000000 0 0
14 LA OPALA RG LIMITED LA OPALA FOUNDATION TRUST Any other transaction Corporate Social Responsibility NA 1226000 0 0
15 LA OPALA RG LIMITED ABHYUDAY JHUNJHUNWALA GENERAL MANAGER-BUSINESS DEVELOPMENT Remuneration NA 1324000 353000 596000
16 LA OPALA RG LIMITED ABHYUDAY JHUNJHUNWALA GENERAL MANAGER-BUSINESS DEVELOPMENT Any other transaction Post Employment Benefit NA 126000 0 0
17 LA OPALA RG LIMITED ABHYUDAY JHUNJHUNWALA GENERAL MANAGER-BUSINESS DEVELOPMENT Dividend paid NA 7000000 0 0
Total value of transaction during the reporting period 705330000