INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol PURVFLEXI
MSEI Symbol NOTLISTED
ISIN INE0R6C01012
Name of Company PURV FLEXIPACK 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 12-11-2025
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 The company is mainly engaged in the distribution of various plastic based products such as Biaxially Oriented Polypropylene(BOPP) film, Polyester Films, Cast Polypropylene(CPP) films, Plastic granuals, Inks, Adhesives, Masterbathes, Ethyl Acedate and Titanium Dioxide and in addition our company is a Del Credere Associate (DCA) of Indian Oil Corporation Limited and operates as a Dealer Operated Polymer Warehouse (DOPW) for their polymer division.
Start date and time of board meeting 12-11-2025   16:00:00
End date and time of board meeting 12-11-2025   16:35:00
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 08-08-2025
Indicate Company website link for updated RPT policy of the Company https://purvgroup.in/wp-content/uploads/2025/11/Policy-on-Related-Party-Transaction_Final.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 7,092.24 7,092.24
Other income 819.02 819.02
Total Income 7,911.26 7,911.26
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 6,361.16 6,361.16
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 41.10 41.10
(d) Employee benefit expense 177.03 177.03
(e) Finance costs 322.76 322.76
(f) Depreciation and amortisation expense 23.55 23.55
(g) Other Expenses
1 Other Expenses 585.68 585.68
Total other expenses 585.68 585.68
Total expenses 7,511.28 7,511.28
3 Profit before exceptional and extraordinary items and tax 399.98 399.98
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 399.98 399.98
6 Extraordinary items 0.00 0.00
7 Profit before tax 399.98 399.98
8 Tax Expense
Current tax 97.24 97.24
Deferred tax 4.46 4.46
Total tax expenses 101.70 101.70
9 Net Profit Loss for the period from continuing operations 298.28 298.28
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 298.28 298.28
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 298.28 298.28
17 Details of equity share capital
Paid-up equity share capital 2,098.28 2,098.28
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.42 1.42
Diluted earnings (loss) per share from continuing and discontinued operations 1.42 1.42
20 Debt equity ratio 0.00 0.00
21 Debt service coverage ratio 0.00 0.00
22 Interest service coverage ratio 0.00 0.00
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) 1.The above Standalone financial results for the Half Year Ended on 30 September 2025, have been prepared by the Company in accordance with regulation 33 of SEBI (Listing Obligation & Disclosure Requirements) Regulations 2015 (as amended) and were reviewed and recommended by the Audit Committee and thereafter were approved and taken on record by the board of directors in their meeting held on 12th November,2025. Mr. Vanshay Goenka Managing Director of the Company is authorized by Board of Directors to sign the Financial Results. 2.Previous Year's /period's figures have been regrouped/rearranged/ restated/adjusted/rectified wherever considered necessary. 3.The Standalone audited financial results are prepared in accordance with the Accounting Standards Prescribed urder 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. 4.The statement includes the results for the half year ended 31st March, '25 being the balancing figure between audited figures in respect of the financial year 2024-25 and the Unaudited figures in respect of 1st half year of the current financial year 2024-25. 5.In accordance with Regulation 33 of SEBI LODR Regulation 2015, The above results have been reviewed by Statutory Auditors of the Company. 6.Company is mainly engages in the distribution of various plastic-based products such as Biaxially Oriented Polypropylene (BOPP) film, Polyester Films, Cast Polypropylene (CPP) films, Plastic granules, Inks, Adhesives, Masterbatches, Ethyl Acedate, and Titanium Dioxide. and In addition, our company is a Del Credere Associate (DCA) of Indian Oil Corporation Limited and operates as a Dealer Operated Polymer Warehouse (DOPW) for their polymer division. and external preparations looking into the nature of business company is operating under single segment hence segment reporting is not applicable to Company. 7.The Company operates as a Del Credere Associate (DCA) and a Dealer Operated Polymer Warehouse (DOPW) for Indian Oil Corporation Limited (IOCL) in its polymer division. In line with its business model, the Company facilitates the sale and distribution of IOCL polymers and assumes the credit risk associated with such transactions under the DCA arrangement. As on 31st March 2025, the total Trade Receivables outstanding amount to Rs. 9762.75 Lakhs. Out of the above, an amount of Rs.5302.09 Lakhs pertains to receivables arising from transactions conducted under the DCA arrangement with IOCL. These receivables represent amounts due from customers to whom polymers were supplied under the DOPW model facilitated by the Company as an authorized DCA of IOCL. 8. 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 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 399.98
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 322.76
Adjustments for depreciation and amortisation expense 23.55
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) 4.59
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) 350.90
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 41.10
Adjustments for decrease (increase) in trade receivables (2,106.32)
Adjustments for decrease (increase) in other current assets (659.84)
Adjustments for increase (decrease) in trade payables 831.87
Adjustments for increase (decrease) in other current liabilities 204.33
Adjustments for provisions (65.98)
Total adjustments for working capital (1,754.84)
Total adjustments for reconcile profit (loss) (1,403.94)
Net cash flows from (used in) operations (1,003.96)
Dividends received (1.18)
Interest paid 0.00
Interest received (714.89)
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (101.51)
Net cash flows from (used in) operating activities before extraordinary items (1,821.54)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities (1,821.54)
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 89.73
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 0.00
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 1.18
Interest received 714.89
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 26.48
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items 652.82
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities 652.82
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 1,388.50
Repayments of borrowings 0.00
Dividends paid 0.00
Interest paid 322.76
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items 1,065.74
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 1,065.74
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (102.98)
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 (102.98)
Cash and cash equivalents cash flow statement at beginning of period 136.93
Cash and cash equivalents cash flow statement at end of period 33.95


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 2,098.28
Reserves and surplus 9,651.10
Money received against share warrants 0.00
Total shareholders' funds 11,749.38
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest
5 Non-current liabilities
Long-term borrowings 945.28
Deferred tax liabilities (net) 29.23
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities 0.00
Long-term provisions 45.92
Total non-current liabilities 1,020.43
6 Current liabilities
Short-term borrowings 7,192.37
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 5.49
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,383.33
Total Trade payable 2,388.82
Other current liabilities 292.73
Short-term provisions 33.77
Total current liabilities 9,907.69
Total equity and liabilities 22,677.50
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 650.32
Producing properties 0.00
Intangible assets 0.88
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 0.00
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 651.20
ii Non-current investments 1,959.91
v Deferred tax assets (net) 0.00
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 866.55
viii Other non-current assets 179.86
Total non-current assets 3,657.52
Current assets
Current investments 0.00
Inventories 1,177.32
Trade receivables 9,762.75
Cash and cash equivalents 33.95
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 6,770.68
Other current assets 1,275.28
Total current assets 19,019.98
Total assets 22,677.50
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 Purv Flexipack Limited Vanshay Goenka Director Remuneration 24.00 Approved 9.60 0.00 0.00
2 Purv Flexipack Limited Poonam Goenka Director Remuneration 24.00 Approved 4.00 0.00 0.00
3 Purv Flexipack Limited Purv Packaging Pvt Ltd Step down subsidiary Any other transaction Labour Charges 200.00 Approved 12.91 0.00 0.00
4 Purv Flexipack Limited Om Education Trust Trust in which Directors of the Company are trustee Loan 1,500.00 Approved 106.76 0.00 0.00
5 Purv Flexipack Limited Purv Agro Farms Pvt Ltd Group Company Loan 1,000.00 Approved 18.00 0.00 0.00
6 Purv Flexipack Limited Rajeev Trading & Holdings Pvt Ltd Group Company Loan 1,000.00 Approved 30.70 0.00 0.00
7 Purv Flexipack Limited Cool Caps Industries Ltd Subsidiary Company Loan 3,500.00 Approved 1,114.00 0.00 0.00
8 Purv Flexipack Limited Purv Packaging Pvt Ltd Step down subsidiary Any other transaction Rent Received 5.00 Approved 0.47 0.00 0.00
9 Purv Flexipack Limited Purv Films Pvt Ltd Group Company Any other transaction Electricity Chargess Received 10.00 Approved 1.52 0.00 0.00
10 Purv Flexipack Limited Millenium Plastipack Pvt Ltd Forming Part of Promoter Group Sale of goods or services 500.00 Approved 16.91 0.00 0.00
11 Purv Flexipack Limited SMP Packaging Forming Part of Promoter Group Sale of goods or services 200.00 Approved 7.53 0.00 0.00
12 Purv Flexipack Limited Cool Caps Industries Ltd Subsidiary Company Sale of goods or services 300.00 Approved 112.72 0.00 0.00
13 Purv Flexipack Limited Purv Films Pvt Ltd Group Company Sale of goods or services 100.00 Approved 2.36 0.00 0.00
14 Purv Flexipack Limited Rajeev Goenka Director Any other transaction Borrowings 500.00 Approved 198.00 0.00 0.00
15 Purv Flexipack Limited Rajeev Trading & Holdings Pvt Ltd Group Company Any other transaction Borrowings 1,000.00 Approved 50.00 0.00 0.00
16 Purv Flexipack Limited Unnat Goenka Relative of Director Any other transaction Rent Paid 12.00 Approved 3.75 0.00 0.00
17 Purv Flexipack Limited Vanshay Goenka Director Any other transaction Rent Paid 12.00 Approved 3.75 0.00 0.00
18 Purv Flexipack Limited Purv Ecoplast Pvt Ltd Step down subsidiary Any other transaction Labour Charges 10.00 Approved 0.66 0.00 0.00
19 Purv Flexipack Limited Samriddhi Packaging Pvt Ltd Forming Part of Promoter Group Sale of goods or services 200.00 Approved 63.90 0.00 0.00
20 Purv Flexipack Limited Purv Ecoplast Pvt Ltd Step down subsidiary Sale of goods or services 500.00 Approved 36.30 0.00 0.00
21 Purv Flexipack Limited Poonam Goenka Director Any other transaction Borrowings 500.00 Approved 219.00 0.00 0.00
22 Purv Flexipack Limited Vanshay Goenka Director Any other transaction Borrowings 500.00 Approved 40.00 0.00 0.00
23 Purv Flexipack Limited Binisha Goenka Relative of Director Any other transaction Salary 29.40 Approved 8.88 0.00 0.00
24 Purv Flexipack Limited Unnat Goenka Relative of Director Any other transaction Salary 29.40 Approved 12.23 0.00 0.00
Total value of transaction during the reporting period 2,073.95