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 27-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Yearly
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 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 27-05-2026   15:30:00
End date and time of board meeting 27-05-2026   16:15:00
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
(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 01-10-2025 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Revenue From Operations
Revenue from operations 6,484.13 13,576.37
Other income 478.56 1,297.58
Total Income 6,962.69 14,873.95
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 5,909.10 12,270.26
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (118.90) (77.80)
(d) Employee benefit expense 207.53 384.56
(e) Finance costs 348.73 671.49
(f) Depreciation and amortisation expense 24.97 48.52
(g) Other Expenses
1 Other Expenses 860.97 1,446.65
Total other expenses 860.97 1,446.65
Total expenses 7,232.40 14,743.68
3 Profit before exceptional and extraordinary items and tax (269.71) 130.27
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax (269.71) 130.27
6 Extraordinary items (302.08) (302.08)
7 Profit before tax (571.79) (171.81)
8 Tax Expense
Current tax (97.24) 0.00
Deferred tax 3.23 7.69
Total tax expenses (94.01) 7.69
9 Net Profit Loss for the period from continuing operations (477.78) (179.50)
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 (477.78) (179.50)
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period (477.78) (179.50)
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 9,173.32
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -2.76 -0.86
Diluted earnings (loss) per share from continuing and discontinued operations -2.76 -0.86
20 Debt equity ratio 0.0 0.0
21 Debt service coverage ratio 0.0 0.0
22 Interest service coverage ratio 0.0 0.0
23 Disclosure of notes on financial results Textual Information(1)


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Textual Information(1) 1.The above Standalone financial results for the Half Year Ended on 31st March, 2026 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 27th May,2026. 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, '26 being the balancing figure between audited figures in respect of the financial year 2025-26 and the Unaudited figures in respect of 1st half year of the current financial year 2025-26. 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 audit for the first six months of the financial year was conducted by the previous auditor prior to our appointmen, accordingly, the said period has not been audited by us. 9. The company has paid s sum pertaining to the cases relating to entry tax amounting to Rs. 301.88 lakhs during thee current financial year and the same has been shown as extraordinary items in the statement of Profit and Loss during the year. 10. The Status of investor's complaints during the half year ended on 31 March 2026 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 31-03-2026
C Whether results are audited or unaudited Audited
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 130.27
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 671.49
Adjustments for depreciation and amortisation expense 48.52
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 1.49
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) 718.52
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (77.80)
Adjustments for decrease (increase) in trade receivables (338.46)
Adjustments for decrease (increase) in other current assets 1,433.97
Adjustments for increase (decrease) in trade payables 207.53
Adjustments for increase (decrease) in other current liabilities 132.88
Adjustments for provisions (74.84)
Total adjustments for working capital 1,283.28
Total adjustments for reconcile profit (loss) 2,001.80
Net cash flows from (used in) operations 2,132.07
Dividends received 0.00
Interest paid 0.00
Interest received (1,117.66)
Income taxes paid (refund) 189.40
Other inflows (outflows) of cash (11.95)
Net cash flows from (used in) operating activities before extraordinary items 813.06
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 813.06
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 (1,823.89)
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 308.11
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 40.86
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 1.49
Interest received 1,117.66
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 11.74
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (960.25)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (960.25)
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 1,044.48
Repayments of borrowings 83.48
Dividends paid 0.00
Interest paid 671.45
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items 289.55
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 289.55
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 142.36
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 142.36
Cash and cash equivalents cash flow statement at beginning of period 136.94
Cash and cash equivalents cash flow statement at end of period 279.30


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 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 2,098.28
Reserves and surplus 9,173.32
Money received against share warrants 0.00
Total shareholders' funds 11,271.60
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest
5 Non-current liabilities
Long-term borrowings 903.65
Deferred tax liabilities (net) 32.47
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities
Total of Other long-term liabilities
Long-term provisions 46.25
Total non-current liabilities 982.37
6 Current liabilities
Short-term borrowings 6,806.50
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 92.37
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,672.11
Total Trade payable 1,764.48
Other current liabilities
1 Other Current Liabilities 221.28
Total of Other long-term liabilities 221.28
Short-term provisions 130.91
Total current liabilities 8,923.17
Total equity and liabilities 21,177.14
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 843.83
Producing properties 0.00
Intangible assets 0.79
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 844.62
ii Non-current investments 3,756.10
v Deferred tax assets (net) 0.00
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 874.00
Other non-current assets
1 Other non-current assets 179.87
Total of Other non-current assets 179.87
Total non-current assets 5,654.59
Current assets
Current investments 0.00
Inventories 1,296.22
Trade receivables 7,994.89
Cash and cash equivalents 279.30
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 5,296.21
Other current assets
1 Other Current assets 655.93
Total of Other current assets 655.93
Total current assets 15,522.55
Total assets 21,177.14
Disclosure of notes on assets and liabilities Textual Information(1)


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Textual Information(1)


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 01-10-2025 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results 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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




Details of Impact of Audit Qualification

Amount in (Lakhs)

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 V Singhi & Associates Yes 28-02-2027


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 Purv Packaging Pvt Ltd Step Down Subsidiary Any other transaction Labour Charges 200.00 Approved 17.85 0.00 0.00
2 Purv Flexipack Limited Om Education Trust Trust in which Director is Intrested Loan 1,500.00 Approved 891.19 0.00 0.00 Textual Information(1)
3 Purv Flexipack Limited Purv Agrofarms Pvt Ltd Group Company Loan 1,000.00 Approved 677.16 0.00 0.00 Textual Information(2)
4 Purv Flexipack Limited Rajeev Trading & Holdings Pvt Ltd Group Company Loan 1,000.00 Approved 258.20 0.00 0.00 Textual Information(3)
5 Purv Flexipack Limited Cool Caps Industries Limited Subsidiary Loan 3,500.00 Approved 1,894.88 0.00 0.00 Textual Information(4)
6 Purv Flexipack Limited Purv Packaging Pvt Ltd Step down Subsidiary Any other transaction Rent Received 5.00 Approved 0.55 0.00 0.00
7 Purv Flexipack Limited Purv Films Pvt Ltd Group Company Any other transaction Electricity Charges Recived 10.00 Approved 1.96 0.00 0.00
8 Purv Flexipack Limited Millenium Plastipack Pvt Ltd Forming Part of Promoter Group Sale of goods or services 500.00 Approved 2.62 0.00 0.00
9 Purv Flexipack Limited SMP Packaging Pvt Ltd Forming Part of Promoter Group Sale of goods or services 200.00 Approved 9.81 0.00 0.00
10 Purv Flexipack Limited Cool Caps Industries Limited Subsidiary Sale of goods or services 300.00 Approved 5.52 0.00 0.00
11 Purv Flexipack Limited Rajeev Goenka Director Any other transaction Borrowings 500.00 Approved 161.00 0.00 0.00
12 Purv Flexipack Limited Unnat Goenka Relative of Director Any other transaction Rent Paid 12.00 Approved 3.38 0.00 0.00
13 Purv Flexipack Limited Vanshay Goenka Director Any other transaction Rent Paid 12.00 Approved 3.38 0.00 0.00
14 Purv Flexipack Limited Samriddhi Packaging Pvt Ltd Forming Part of Promoter Group Sale of goods or services 200.00 Approved 74.68 0.00 0.00
15 Purv Flexipack Limited Poonam Goenka Director Any other transaction Borrowings 500.00 Approved 223.15 0.00 0.00
16 Purv Flexipack Limited Binisha Goenka Relative of Director Any other transaction Salary 29.40 Approved 14.96 0.00 0.00
17 Purv Flexipack Limited Unnat Goenka Relative of Director Any other transaction Salary 29.40 Approved 14.96 0.00 0.00
18 Purv Flexipack Limited Vanshay Goenka Managing Director Remuneration 24.00 Approved 12.64 0.00 0.00
19 Purv Flexipack Limited Poonam Goenka Whole Time Director Remuneration 24.00 Approved 7.90 0.00 0.00
20 Purv Flexipack Limited Purv Packaging Pvt Ltd Step down Subsidiary Loan 0.00 Approved 57.00 0.00 0.00 Textual Information(5)
21 Purv Flexipack Limited Purv Technoplast Pvt Ltd Step down Subsidiary Loan 0.00 Approved 240.00 0.00 0.00 Textual Information(6)
22 Purv Flexipack Limited Re ACT Waste tech pvt Ltd Step down Subsidiary Loan 0.00 Approved 63.70 0.00 0.00 Textual Information(7)
Total value of transaction during the reporting period 4,636.49



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Textual Information(1) As the loan was availed and repaid in various tranches, the maximum outstanding balance during the reporting period has been considered as the transaction value.
Textual Information(2) As the loan was availed and repaid in various tranches, the maximum outstanding balance during the reporting period has been considered as the transaction value.
Textual Information(3) As the loan was availed and repaid in various tranches, the maximum outstanding balance during the reporting period has been considered as the transaction value.
Textual Information(4) As the loan was availed and repaid in various tranches, the maximum outstanding balance during the reporting period has been considered as the transaction value.
Textual Information(5) As the loan was availed and repaid in various tranches, the maximum outstanding balance during the reporting period has been considered as the transaction value.
Textual Information(6) As the loan was availed and repaid in various tranches, the maximum outstanding balance during the reporting period has been considered as the transaction value.
Textual Information(7) As the loan was availed and repaid in various tranches, the maximum outstanding balance during the reporting period has been considered as the transaction value.