Other Than Bank Details

General information about company
Scrip code	523260
NSE Symbol	PEARLPOLY
MSEI Symbol	NOTLISTED
ISIN	INE844A01013
Name of Company	PEARL POLYMERS 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	20-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
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	Audited
Segment Reporting	Single segment
Description of single segment	Trading of Pet Bottles jars and Containers
Start date and time of board meeting	30-May-2025 11:30:00
End date and time of board meeting	30-May-2025 13:15:00
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	2025-02-14
Indicate Company website link for updated RPT policy of the Company	www.pearlpet.net
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 Comany has not defaulted

Financial Results — Other than Bank
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	Unaudited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
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	Revenue From Operations
	Revenue from operations	62281000	219721000
	Other income	-15083000	31960000
	Total Income	47198000	251681000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	32040000	111798000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	5921000	5677000
(d)	Employee benefit expense	13071000	49853000
(e)	Finance costs	88000	553000
(f)	Depreciation and amortisation expense
(g)	Other Expenses
1	Other Expenses	40708000	131650000
	Total other expenses	40708000	131650000
	Total expenses	92984000	304394000
3	Profit before exceptional and extraordinary items and tax
4	Exceptional items
5	Profit before extraordinary items and tax
6	Extraordinary items
7	Profit before tax	-45786000	-52713000
8	Tax Expense
	Current tax	427000	427000
	Deferred tax	-1940000	-1940000
	Total tax expenses	-1513000	-1513000
9	Net Profit Loss for the period from continuing operations
10	Profit (loss) from discontinuing operations before tax
11	Tax expense of discontinuing operations
12	Net profit (loss) from discontinuing operation after tax
13	Profit (loss) for period before minority interest
14	Share of profit (loss) of associates
15	Profit (loss) of minority interest
16	Net profit (Loss) for the period
17	Details of equity share capital
	Paid-up equity share capital	168268000	168268000
	Face value of equity share capital	10	10
18	Reserves excluding revaluation reserve		165736000
19	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	-2.63	-3.04
	Diluted earnings (loss) per share from continuing and discontinued operations	-2.63	-3.04
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)	The amount of Rs. 4.27 Lacks appearing in current tax is actually Tax adjustment for earlier year. 1. The Financial results of the company have been prepared in accordance with Indian Accounting Standards (Ind-AS) notified under the companies (Indian Accounting Standards) Rules, 2015 as amended by the companies (India Accounting Standards) (Amendement) Rule,2016. 2.The aforementioned results are reviewed by the Audit Committee of the Board and subsequently approved and taken on record by the Board of Directors at its meeting held on 30th May, 2025. 3.The Company is in the business of trading Bottles, Jars & Containers under Pearl Pet brand and has only one reportable segment. 4. Figures for the quarter ended March 31, 2025 and March 31, 2024 represents the difference between audited figures in respect of the full financial year and the published figures of nine months ended December 31, 2024 and December 31, 2023 respectively. 5. The previous period's figures have been regrouped/ rearranged/ reclassified wherever considered necessary.

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

Cash flow statement — indirect
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	Standalone
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before extraordinary items and tax
2	Adjustments for reconcile profit (loss)
	Adjustments to profit (loss)
	Adjustments for finance costs	553000
	Adjustments for depreciation and amortisation expense	4863000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for unrealised foreign exchange losses gains	0
	Adjustments for dividend income	1906000
	Adjustments for share-based payments	0
	Other adjustments for which cash effects are investing or financing cash flow	-17188000
	Other adjustments to reconcile profit (loss)	0
	Other adjustments for non-cash items	11620000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments to profit (loss)
3	Adjustments for working capital
	Adjustments for decrease (increase) in inventories	5218000
	Adjustments for decrease (increase) in trade receivables
	Adjustments for decrease (increase) in other current assets	-1289000
	Adjustments for increase (decrease) in trade payables
	Adjustments for increase (decrease) in other current liabilities	0
	Adjustments for provisions
	Total adjustments for working capital
	Total adjustments for reconcile profit (loss)	4037000
	Net cash flows from (used in) operations	-48676000
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	-433000
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities before extraordinary items
	Proceeds from extraordinary items
	Payment for extraordinary items
	Net cash flows from (used in) operating activities	-48243000
4	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	28084000
	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	158000
	Purchase of property plant and equipment	4532000
	Proceeds from sales of intangible assets	0
	Purchase of intangible 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	1906000
	Interest received	7627000
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Proceeds from government grants	0
	Net cash flows from (used in) investing activities before extraordinary items
	Proceeds from extraordinary items
	Payment for extraordinary items
	Net cash flows from (used in) investing activities	33243000
	Cash flows from used in financing activities
	Proceeds from issuing shares
	Proceeds from issuing other equity instruments	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	-995000
	Repayments of borrowings	0
	Dividends paid	0
	Interest paid	559000
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0

	Net cash flows from (used in) financing activities before extraordinary items
	Proceeds from extraordinary items
	Payment for extraordinary items
	Net cash flows from (used in) financing activities	-1554000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-16554000
6	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	-16554000
	Cash and cash equivalents cash flow statement at beginning of period	27623000
	Cash and cash equivalents cash flow statement at end of period	11069000

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	Standalone
	Equity and liabilities
1	Shareholders' funds
	Share capital
	Reserves and surplus
	Money received against share warrants
	Total shareholders' funds
2	Share application money pending allotment
3	Deferred government grants
4	Minority interest
5	Non-current liabilities
	Long-term borrowings
	Deferred tax liabilities (net)	0
	Foreign currency monetary item translation difference liability account
	Other long-term liabilities
	Long-term provisions
	Total non-current liabilities	13139000
6	Current liabilities
	Short-term borrowings
	Trade Payables
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other current liabilities	14585000
	Short-term provisions
	Total current liabilities	61361000
	Total equity and liabilities	408504000
	Assets
1	Non-current assets
i	Property, Plant and Equipment and Intangible assets
	Property, Plant and Equipment	38959000
	Producing properties
	Intangible assets
	Preproducing properties
	Property, Plant and Equipment capital work-in-progress
	Intangible assets under development or work-in-progress
	Total Property, Plant and Equipment and Intangible assets
ii	Non-current investments	13943000
v	Deferred tax assets (net)	3350000
vi	Foreign currency monetary item translation difference asset account
vii	Long-term loans and advances
viii	Other non-current assets	209000
	Total non-current assets	64676000
	Current assets
	Current investments	265201000
	Inventories	15607000
	Trade receivables
	Cash and cash equivalents	7569000
	Bank balance other than cash and cash equivalents	3500000
	Short-term loans and advances
	Other current assets	19065000
	Total current assets	343828000
	Total assets	408504000
	Disclosure of notes on assets and liabilities

Format for Reporting Segment 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 results are audited or unaudited		Unaudited	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

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	Goel Goyal and Co.	Yes	31-Mar-2028

Signatory Details
Name of signatory
Designation of person
Place
Date

	Name	Name	Relationship of the counterparty with the listed entity or its subsidiary	Type of related party transaction	Details of other related party transaction		Remarks on approval by audit committee			Value of transaction during the reporting period	Opening balance	Closing balance	Nature of indebtedness (loan/ issuance of debt/ any other etc.)	Details of other indebtedness	Nature (loan/ advance/ intercorporate deposit/ investment )	Notes
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
1	PEARL POLYMERS LIMITED	VARUN SETH	WHOLE TIME DIRECTOR	Remuneration			NA			3073000	254000	216000
2	PEARL POLYMERS LIMITED	AMIT SETH	WHOLE TIME DIRECTOR	Remuneration			NA			2778000	221000	331000
3	PEARL POLYMERS LIMITED	UDIT SETH	CHAIRMAN AND MANAGING DIRECTOR	Remuneration			NA			2778000	221000	331000
4	PEARL POLYMERS LIMITED	CHAND SETH	PROMOTER & RELATIVE TO DIRECTOR	Any other transaction	CONSULTANCY FEES		NA			600000	0	194000
5	PEARL POLYMERS LIMITED	SANJEEV RIKHI	CFO	Remuneration			NA			600000	0	0
6	PEARL POLYMERS LIMITED	AMAN THAKRAN	COMPANY SECRETARY	Remuneration			NA			399000	0	0
Total value of transaction during the reporting period										10228000

INTEGRATED FILING — Other than Banks

General information about company

Financial Results — Other than Bank

Text Block

Remarks

Cash flow statement — indirect

Statement of Asset and Liabilities

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

Details of Impact of Audit Qualification

Signatory Details

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)