Integrated Filing — IndAS



General information about company
Scrip Code 533260
NSE Symbol CPCAP
MSEI Symbol NA
ISIN INE521J01018
Name of company CP CAPITAL 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 22-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 30-May-2025   12:30:00
End date and time of board meeting 30-May-2025   19:10:00
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 138653000 566313000
Other income 21463000 99789000
Total income 160116000 666102000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 227073000 227073000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -217537000 -217537000
(d) Employee benefit expense 8633000 34623000
(e) Finance costs 10513000 42021000
(f) Depreciation, depletion and amortisation expense 6839000 28286000
(f) Other Expenses
1 Other Expenses 869000 38983000
Total other expenses 869000 38983000
Total expenses 36390000 153449000
3 Total profit before exceptional items and tax 123726000 512653000
4 Exceptional items 0 0
5 Total profit before tax 123726000 512653000
6 Tax expense
7 Current tax 41853000 133444000
8 Deferred tax -3589000 3144000
9 Total tax expenses 38264000 136588000
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 85462000 376065000
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 497000 5106000
16 Total profit (loss) for period 85959000 381171000
17 Other comprehensive income net of taxes -188000 -188000
18 Total Comprehensive Income for the period 85771000 380983000
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 181929000 181929000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 5274811000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.72 20.95
Diluted earnings (loss) per share from continuing operations 4.72 20.95
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 4.72 20.95
Diluted earnings (loss) per share from continuing and discontinued operations 4.72 20.95
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 194812000
Capital work-in-progress
Investment property 1705883000
Goodwill 0
Other intangible assets 359000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 3400000
Trade receivables, non-current 0
Loans, non-current 2657629000
Other non-current financial assets 3931000
Total non-current financial assets 2664960000
Deferred tax assets (net) 0
Other non-current assets 2200000
Total non-current assets 4568214000
2 Current assets
Inventories 217537000
Current financial asset
Current investments 8955000
Trade receivables, current 0
Cash and cash equivalents 44417000
Bank balance other than cash and cash equivalents 650000
Loans, current 1362446000
Other current financial assets 2461000
Total current financial assets 1418929000
Current tax assets (net) 0
Other current assets 39421000
Total current assets 1675887000
3 Non-current assets classified as held for sale 3434000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 6247535000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 181929000
Other equity 5274811000
Total equity attributable to owners of parent 5456740000
Non controlling interest 0
Total equity 5456740000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 67272000
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 0
Total non-current financial liabilities 67272000
Provisions, non-current 1408000
Deferred tax liabilities (net) 26170000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 94850000
Current liabilities
Current financial liabilities
Borrowings, current 351595000
Trade payables, 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 current financial liabilities 321800000
Total current financial liabilities 673395000
Other current liabilities 14687000
Provisions, current 167000
Current tax liabilities (Net) 7696000
Deferred government grants, Current 0
Total current liabilities 695945000
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 790795000
Total equity and liabilites 6247535000
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)
1 FINANCING DIVISION 126001000 548024000
2 INFRA DIVISION 12652000 18289000
Total Segment Revenue 138653000 566313000
Less: Inter segment revenue 0 0
Revenue from operations 138653000 566313000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 FINANCING DIVISION 101970000 420153000
2 INFRA DIVISION 789000 -2184000
Total Profit before tax 102759000 417969000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income -21464000 -21464000
Profit before tax 124223000 517759000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 FINANCING DIVISION 4324115000 4324115000
2 INFRA DIVISION 1923420000 1923420000
Total Segment Asset 6247535000 6247535000
Un-allocable Assets 0 0
Net Segment Asset 6247535000 6247535000
4 Segment Liabilities
Segment Liabilities
1 FINANCING DIVISION 756477000 756477000
2 INFRA DIVISION 452000 452000
Total Segment Liabilities 756929000 756929000
Un-allocable Liabilities 33866000 33866000
Net Segment Liabilities 790795000 790795000
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 188000 188000
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
5 Total Other comprehensive income -188000 -188000



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 512653000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 54063000
Adjustments for decrease (increase) in inventories -217537000
Adjustments for decrease (increase) in trade receivables, current 0
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -27011000
Adjustments for decrease (increase) in other non-current assets 2149000
Adjustments for other financial assets, non-current 87317000
Adjustments for other financial assets, current -563510000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 0
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 5866000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 28286000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 324000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 93741000
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 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 190000
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 2836000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -533286000
Net cash flows from (used in) operations -20633000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 168833000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -189466000
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 187093000
Purchase of property, plant and equipment 0
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 2829000
Net cash flows from (used in) investing activities 189922000
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 122166000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 72867000
Interest paid 54750000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -5451000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -4995000
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 -4995000
Cash and cash equivalents cash flow statement at beginning of period 49412000
Cash and cash equivalents cash flow statement at end of period 44417000





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.P. CHOPRA & CO. Yes 31-Aug-2027