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 Consolidated
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


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 Consolidated Consolidated
1 Revenue From Operations
Revenue from operations 26,726.85 26,726.85
Other income 1,253.39 1,253.39
Total Income 27,980.24 27,980.24
2 Expenses
(a) Cost of materials consumed 8,714.41 8,714.41
(b) Purchases of stock-in-trade 15,814.72 15,814.72
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (505.83) (505.83)
(d) Employee benefit expense 428.38 428.38
(e) Finance costs 706.62 706.62
(f) Depreciation and amortisation expense 432.60 432.60
(g) Other Expenses
1 Other Expenses 1,641.98 1,641.98
Total other expenses 1,641.98 1,641.98
Total expenses 27,232.88 27,232.88
3 Profit before exceptional and extraordinary items and tax 747.36 747.36
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 747.36 747.36
6 Extraordinary items 0.00 0.00
7 Profit before tax 747.36 747.36
8 Tax Expense
Current tax 245.52 245.52
Deferred tax (15.17) (15.17)
Total tax expenses 230.35 230.35
9 Net Profit Loss for the period from continuing operations 517.01 517.01
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 517.01 517.01
14 Share of profit (loss) of associates (0.20) (0.20)
15 Profit (loss) of minority interest 0.00 0.00
16 Net profit (Loss) for the period 516.81 516.81
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 0.22 0.22
Diluted earnings (loss) per share from continuing and discontinued operations 0.22 0.22
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 Unaudited 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 (Accounts) Rules, 2014 (as amended) and other recognised accounting practices and policies, as applicable. 2. The above results for the half year ended 30th September, 2025 were reviewed by Audit Committee and were approved and taken on record by the Board of Directors in their meeting held on 11th November, 2025. Mr. Rajeev Goenka, Chairman cum Managing Director of the company is authorized by the Board of Directors to sign the financial results. 3. The statement includes the results for the half year ended 31st March, 25 being the balancing figures between audited figures in respect of the full financial year and the unaudited figures in respect of the half year of the previous financial. 4. Previous year /period figure have been regrouped/rearrange, recasted, ractified whenever necessary, to make them comparable with the figures of the current period. 5. 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. 6. In accordance with regulation 33 of SEBI (LODR) Regulation, 2015, the above results have been reviewed by the Statutory Auditors of the company. 7. Pursuant to the shareholders approval on 11th June, 2025, the face value of the equity shares of the comapny has sub-divided from Rs. 10 per share to Rs. 2 per share, effective from the Ex- date i.e. 4th July, 2025. 8. The company issued 5,78,00,000 fully paid up equity share of Rs. 2 each as bonus share in the ratio of 1:1, pursuant to shareholders approval on 11th June, 2025. The allotment was made on 7th July, 2025. 9. The Status of investor's complaints during the half year ended on 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 unresolved at the end of the period NIL 10. Following subsidiary company/entity, associate and jointly controlled entities have been considered in the preparation of the consolidated financial statements: Name of the company Relationship Country of Incorporation % of holding and voting power either directly or indirectly through subsidiary (as at 30th September, 2025) Purv Ecoplast Private Limited Subsidiary India 100% Purv Technoplast Private Subsidiary India 100% Limited (Erstwhile known as Purv Agro Farms Private Limited) Purv Packaging Private Limited Subsidiary India 100% Re.Act Waste Tech Private Subsidiary India 100% Limited


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 Consolidated
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 747.36
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 706.62
Adjustments for depreciation and amortisation expense 432.60
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) 1,139.22
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (293.43)
Adjustments for decrease (increase) in trade receivables (1,515.58)
Adjustments for decrease (increase) in other current assets 478.77
Adjustments for increase (decrease) in trade payables 1,681.56
Adjustments for increase (decrease) in other current liabilities 3.96
Adjustments for provisions 696.05
Total adjustments for working capital 1,051.33
Total adjustments for reconcile profit (loss) 2,190.55
Net cash flows from (used in) operations 2,937.91
Dividends received 0.00
Interest paid 0.00
Interest received (83.91)
Income taxes paid (refund) 125.09
Other inflows (outflows) of cash 0.06
Net cash flows from (used in) operating activities before extraordinary items 2,728.97
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 2,728.97
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 0.00
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 1,359.71
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties (122.57)
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 83.91
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1,305.82)
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (2,704.19)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (2,704.19)
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 1,759.79
Repayments of borrowings 1,045.35
Dividends paid 0.00
Interest paid 706.62
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items 7.82
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 7.82
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 32.60
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 32.60
Cash and cash equivalents cash flow statement at beginning of period 98.71
Cash and cash equivalents cash flow statement at end of period 131.31


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 Consolidated
Equity and liabilities
1 Shareholders' funds
Share capital 2,312.00
Reserves and surplus 3,686.85
Money received against share warrants 0.00
Total shareholders' funds 5,998.85
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest 0
5 Non-current liabilities
Long-term borrowings 8,273.45
Deferred tax liabilities (net) 329.93
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities 7.35
Long-term provisions 60.20
Total non-current liabilities 8,670.93
6 Current liabilities
Short-term borrowings 7,138.98
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 2,549.99
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,979.52
Total Trade payable 5,529.51
Other current liabilities 1,114.03
Short-term provisions 383.29
Total current liabilities 14,165.81
Total equity and liabilities 28,835.59
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 12,147.22
Producing properties 0.00
Intangible assets 36.51
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 1,668.96
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 13,852.69
ii Non-current investments 611.17
v Deferred tax assets (net) 0.00
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 626.19
viii Other non-current assets 0.00
Total non-current assets 15,090.05
Current assets
Current investments 0.00
Inventories 4,014.00
Trade receivables 7,202.54
Cash and cash equivalents 131.31
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 1,896.69
Other current assets 501.00
Total current assets 13,745.54
Total assets 28,835.59
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 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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments