INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol COOLCAPS
MSEI Symbol NOTLISTED
ISIN INE0HS001028
Name of Company COOL CAPS INDUSTRIES LIMITED
Type of company SME
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 11-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Half yearly
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Manufacturing of plastic caps & closures and trading of other allied products
Start date and time of board meeting 11-11-2025   16:00:00
End date and time of board meeting 11-11-2025   16:25:00
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 Not applicable
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
(III) 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 06-08-2025
Indicate Company website link for updated RPT policy of the Company chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://coolcapsindustries.in/wp-content/uploads/2025/08/POLICY-ON-MATERIALITY-OF-AND-ON-DEALING-WITH-RELATED-PARTY-TRANSACTIONS.pdf
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 defaulted on loans and the company has not issued any debt securities.


Financial Results — Other than Bank

Amount in (Lakhs)

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Revenue From Operations
Revenue from operations 13,004.43 13,004.43
Other income 675.39 675.39
Total Income 13,679.82 13,679.82
2 Expenses
(a) Cost of materials consumed 2,934.06 2,934.06
(b) Purchases of stock-in-trade 8,580.43 8,580.43
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (260.09) (260.09)
(d) Employee benefit expense 145.00 145.00
(e) Finance costs 352.90 352.90
(f) Depreciation and amortisation expense 274.52 274.52
(g) Other Expenses
1 Other Expenses 822.95 822.95
Total other expenses 822.95 822.95
Total expenses 12,849.77 12,849.77
3 Profit before exceptional and extraordinary items and tax 830.05 830.05
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 830.05 830.05
6 Extraordinary items 0.00 0.00
7 Profit before tax 830.05 830.05
8 Tax Expense
Current tax 172.44 172.44
Deferred tax 22.90 22.90
Total tax expenses 195.34 195.34
9 Net Profit Loss for the period from continuing operations 634.71 634.71
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 634.71 634.71
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 634.71 634.71
17 Details of equity share capital
Paid-up equity share capital 2,312.00 2,312.00
Face value of equity share capital 2 2
18 Reserves excluding revaluation reserve
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.55 0.55
Diluted earnings (loss) per share from continuing and discontinued operations 0.55 0.55
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) 1. The Financial Results are prepared in accordance with the Accounting Standard Prescribed under Section 133 of the Companies Act, 2013 read with Rule 7 of the Companies (Accounting) Rules, 2014 (as amended) and other recognised accounting practices and policies, as applicable. 2. The above unaudited Standalone financial results of Cool Caps Industries Limited (the Company) for the half year ended 30th September, 2025 were reviewed and recommended by the audit committee and approved by the Board of Directors at their respective meeting held on 11th September, 2025. The result have been subject to limited review by the Statutory Auditors. Mr. Rajeev Goenka, Chairman and managing Director of the company is hereby authorised by the Board of Directors to sign the financial results. 3. The Company is engaged in manufacturing of plastic caps & closures and trading of other allied products. Considering the nature of business and financial reporting of the company, the company is operating in only one segment. Hence segment reporting is not applicable. 4. The management is in process of identifying parties which is covered under MSME, The amount related to MSME are disclosed to the extend identified. 5. Previous year /period figure have been regrouped/rearrange, whenever necessary, to make them comparable with the figures of the current period. 6. The figure for the half year ended 31st March, 2025 are balancing figure between the audited figure in respect of the full financial year and the unaudited figures upto six months ended 30th September, 24. 7. Pursuant to the shareholders’ approval on 11th June, 2025, the face value of equity shares of the company has sub-divided from Rs.10 per share to Rs.2 per share, effective from the Ex-date i.e. 04th July 2025. 8. The Company issued 5,78,00,000 fully paid-up equity shares of Rs. 2 each as bonus shares in the ratio of 1:1, pursuant to shareholders’ approval on 11th June, 2025. The allotment was made on 07th July, 2025. 9. The Status of investor's complaints during the Half Year ended 30th September ,2025 as under; Complaints pending at the beginning of the period NIL Complaints received during the period NIL Complaints disposed during the period NIL Complaints resolved at the end of the period NIL


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited
D Nature of report standalone or consolidated Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 830.05
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 352.90
Adjustments for depreciation and amortisation expense 274.52
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 627.42
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (406.73)
Adjustments for decrease (increase) in trade receivables (721.63)
Adjustments for decrease (increase) in other current assets 194.90
Adjustments for increase (decrease) in trade payables 777.88
Adjustments for increase (decrease) in other current liabilities 106.40
Adjustments for provisions 0.00
Total adjustments for working capital (49.18)
Total adjustments for reconcile profit (loss) 578.24
Net cash flows from (used in) operations 1,408.29
Dividends received 0.00
Interest paid 0.00
Interest received (51.28)
Income taxes paid (refund) 61.67
Other inflows (outflows) of cash 6.09
Net cash flows from (used in) operating activities before extraordinary items 1,301.43
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 1,301.43
4 Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 18.19
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property plant and equipment 0.00
Purchase of property plant and equipment 39.03
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 280.44
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties (270.73)
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 51.28
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (91.45)
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (648.56)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (648.56)
Cash flows from used in financing activities
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 317.71
Repayments of borrowings 591.35
Dividends paid 0.00
Interest paid 352.90
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items (626.54)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities (626.54)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 26.33
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 26.33
Cash and cash equivalents cash flow statement at beginning of period 12.47
Cash and cash equivalents cash flow statement at end of period 38.80


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 2,312.00
Reserves and surplus 3,640.33
Money received against share warrants 0.00
Total shareholders' funds 5,952.33
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest
5 Non-current liabilities
Long-term borrowings 2,549.29
Deferred tax liabilities (net) 387.46
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities 7.35
Long-term provisions 30.07
Total non-current liabilities 2,974.17
6 Current liabilities
Short-term borrowings 4,934.08
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 706.85
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,155.72
Total Trade payable 1,862.57
Other current liabilities 477.28
Short-term provisions 200.28
Total current liabilities 7,474.21
Total equity and liabilities 16,400.71
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 7,368.05
Producing properties 0.00
Intangible assets 0.00
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 71.13
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 7,439.18
ii Non-current investments 396.73
v Deferred tax assets (net) 0.00
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 1,069.96
viii Other non-current assets 0.00
Total non-current assets 8,905.87
Current assets
Current investments 0.00
Inventories 2,766.73
Trade receivables 3,588.69
Cash and cash equivalents 38.80
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 687.91
Other current assets 412.71
Total current assets 7,494.84
Total assets 16,400.71
Disclosure of notes on assets and liabilities


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-04-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




Signatory Details

Name of signatory
Designation of person
Place
Date


Amount in (Lakhs)

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 Cool Caps Industries Limited Purv Flexipack Limited Promoter Holding Company Any other transaction Borrowings 22,00,00,000.00 Approved 11,14,03,085.00 0.00 0.00
2 Cool Caps Industries Limited Rajeev Trading & Holdings Pvt Ltd Group Company Forming part of Promoter Group Any other transaction Borrowings 10,00,00,000.00 Approved 50,00,000.00 0.00 0.00
3 Cool Caps Industries Limited Unnat Goenka Director Any other transaction Borrowings 4,00,00,000.00 Approved 3,00,00,000.00 0.00 0.00
4 Cool Caps Industries Limited Purv Flexipack Limited Promoter Holding Company Purchase of goods or services 1,50,00,000.00 Approved 1,12,77,761.20 0.00 0.00
5 Cool Caps Industries Limited Purv Ecoplast Private Limited Wholly owned Subsidiary Purchase of goods or services Approved 14,80,10,449.38 0.00 0.00
6 Cool Caps Industries Limited Purvac Packaging Private Limited Group Company Forming part of Promoter Group Sale of goods or services 1,00,00,000.00 Approved 6,53,042.64 0.00 0.00
7 Cool Caps Industries Limited Purv Ecoplast Private Limited Wholly owned Subsidiary Sale of goods or services Approved 45,90,000.00 0.00 0.00
8 Cool Caps Industries Limited Rajeev Goenka Director Remuneration 36,00,000.00 Approved 6,00,000.00 0.00 0.00
9 Cool Caps Industries Limited Purv FIlms Private Limited Group Company Forming part of Promoter Group Any other transaction Factory Rent Paid 3,60,000.00 Approved 1,00,000.00 0.00 0.00
10 Cool Caps Industries Limited Purv Flexipack Limited Promoter Holding Company Any other transaction Factory Rent Received 20,00,000.00 Approved 80,000.00 0.00 0.00
11 Cool Caps Industries Limited Purv Technoplast Private Limited Wholly owned Subsidiary Loan Approved 6,43,34,883.00 0.00 0.00
12 Cool Caps Industries Limited Purv Packaging Private Limited Wholly owned Subsidiary Loan Approved 8,62,38,494.00 0.00 0.00
13 Cool Caps Industries Limited Re.Act Waste Tech Private Limited Wholly owned Subsidiary Loan Approved 81,77,082.00 0.00 0.00
14 Re.Act Waste Tech Private Limited Rajeev Trading & Holdings Pvt Ltd Group Company Any other transaction Borrowings Approved 60,56,218.00 0.00 0.00
15 Purv Technoplast Private Limited Purv Flexipack Limited Ultimate Holding Company Any other transaction Borrowings Approved 17,88,10,411.00 0.00 0.00
16 Purv Technoplast Private Limited Rajeev Goenka Director Any other transaction Borrowings Approved 1,34,85,006.00 0.00 0.00
17 Purv Technoplast Private Limited Vanshay Goenka Director Any other transaction Borrowings Approved 3,69,73,009.00 0.00 0.00
18 Purv Technoplast Private Limited Purv Ecoplast Private Limited Group Company Any other transaction Borrowings Approved 14,52,29,774.00 0.00 0.00
19 Purv Packaging Private Limited Purvac Packaging Private Limited Group Company Any other transaction Borrowings Approved 2,26,49,723.00 0.00 0.00
20 Purv Ecoplast Private Limited Purv Flexipack Limited Ultimate Holding Company Sale of goods or services Approved 78,152.00 0.00 0.00
21 Purv Ecoplast Private Limited Purv Flexipack Limited Ultimate Holding Company Purchase of goods or services Approved 42,83,400.00 0.00 0.00
22 Purv Ecoplast Private Limited Purv Technoplast Private Limited Group Company Any other transaction Borrowings Approved 14,52,29,774.00 0.00 0.00
23 Purv Ecoplast Private Limited Purv FIlms Private Limited Group Company Any other transaction Electricity Charges Approved 1,26,04,472.00 0.00 0.00
24 Purv Ecoplast Private Limited Purv FIlms Private Limited Group Company Any other transaction Rent Charges Approved 89,100.00 0.00 0.00
25 Purv Ecoplast Private Limited Purv FIlms Private Limited Group Company Any other transaction Service Charges Approved 27,00,000.00 0.00 0.00
26 Purv Ecoplast Private Limited Purv FIlms Private Limited Group Company Purchase of goods or services Approved 6,75,000.00 0.00 0.00
Total value of transaction during the reporting period 1,03,93,28,836.22