INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol NEPTUNE
MSEI Symbol NOTLISTED
ISIN INE156901014
Name of Company Neptune Petrochemicals Limited
Type of company SME
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 24-Jun-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-Jun-2025
Description of presentation currency INR (in Actuals)
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 Petrochemicals
Start date and time of board meeting 24-Jun-2025   17:00:00
End date and time of board meeting 24-Jun-2025   21:00:00
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? No
(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 2025-06-24
Indicate Company website link for updated RPT policy of the Company https://neptunepetrochemicals.com/investors/
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
Defalult of Loan: Not Applicable n nFurther, Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby submit the audited financial results for the financial year 2024–25. The Company was listed on the National Stock Exchange of India Limited (SME) with effect from June 4, 2025; accordingly, submission of half-yearly financial results for the period prior to listing was not applicable in our case.


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-Oct-2024 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited 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 0 9479378000
Other income 0 112294000
Total Income 0 9591672000
2 Expenses
(a) Cost of materials consumed 0 8841278000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 -35268000
(d) Employee benefit expense 0 34592000
(e) Finance costs 0 1289000
(f) Depreciation and amortisation expense 0 6467000
(g) Other Expenses
1 Other Expenses 0 403320000
Total other expenses 0 403320000
Total expenses 0 9251678000
3 Profit before exceptional and extraordinary items and tax 0 339994000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 0 339994000
6 Extraordinary items 0 0
7 Profit before tax 0 339994000
8 Tax Expense
Current tax 0 87339000
Deferred tax 0 1549000
Total tax expenses 0 88888000
9 Net Profit Loss for the period from continuing operations 0 251106000
10 Profit (loss) from discontinuing operations before tax 0 0
11 Tax expense of discontinuing operations 0 0
12 Net profit (loss) from discontinuing operation after tax 0 0
13 Profit (loss) for period before minority interest 0 251106000
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 0 251106000
17 Details of equity share capital
Paid-up equity share capital 0 166535000
Face value of equity share capital 0 10
18 Reserves excluding revaluation reserve 0
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0 0
Diluted earnings (loss) per share from continuing and discontinued operations 0 0
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


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 339994000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 1289000
Adjustments for depreciation and amortisation expense 6467000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains -84348000
Adjustments for dividend income 0
Adjustments for share-based payments 0
Other adjustments for which cash effects are investing or financing cash flow 377000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) -76215000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -89499000
Adjustments for decrease (increase) in trade receivables 36055000
Adjustments for decrease (increase) in other current assets 0
Adjustments for increase (decrease) in trade payables 147654000
Adjustments for increase (decrease) in other current liabilities 306772000
Adjustments for provisions 8651000
Total adjustments for working capital 409633000
Total adjustments for reconcile profit (loss) 333418000
Net cash flows from (used in) operations 673412000
Dividends received 0
Interest paid 0
Interest received -973000
Income taxes paid (refund) 107053000
Other inflows (outflows) of cash -434000
Net cash flows from (used in) operating activities before extraordinary items 564952000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities 564952000
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 195511000
Other cash payments to acquire equity or debt instruments of other entities 195050000
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 0
Purchase of property plant and equipment 14678000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Cash advances and loans made to other parties 77117000
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 0
Interest received 973000
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 -90361000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -90361000
Cash flows from used in financing activities
Proceeds from issuing shares 98610000
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 108535000
Repayments of borrowings 0
Dividends paid 0
Interest paid 1289000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities before extraordinary items 205856000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 205856000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 680447000
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 680447000
Cash and cash equivalents cash flow statement at beginning of period 166758000
Cash and cash equivalents cash flow statement at end of period 847205000


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 166535000
Reserves and surplus 502078000
Money received against share warrants
Total shareholders' funds 668613000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest
5 Non-current liabilities
Long-term borrowings 460000
Deferred tax liabilities (net) 1755000
Foreign currency monetary item translation difference liability account 0
Other long-term liabilities 0
Long-term provisions 2079000
Total non-current liabilities 4294000
6 Current liabilities
Short-term borrowings 108075000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 24600000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 809864000
Total Trade payable 834464000
Other current liabilities 406583000
Short-term provisions 6771000
Total current liabilities 1355893000
Total equity and liabilities 2028800000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 33637000
Producing properties 7978000
Intangible assets 0
Preproducing properties 0
Property, Plant and Equipment capital work-in-progress 0
Intangible assets under development or work-in-progress 0
Total Property, Plant and Equipment and Intangible assets 41615000
ii Non-current investments 0
v Deferred tax assets (net) 0
vi Foreign currency monetary item translation difference asset account 0
vii Long-term loans and advances 2586000
viii Other non-current assets 7911000
Total non-current assets 52112000
Current assets
Current investments 0
Inventories 343830000
Trade receivables 678356000
Cash and cash equivalents 847205000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 107297000
Other current assets 0
Total current assets 1976688000
Total assets 2028800000
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-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
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
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 Piyush J shah & Co Yes 28-Feb-2027


Signatory Details
Name of signatory
Designation of person
Place
Date


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 Neptune Petrochemicals Limited Paresh S Shah Director Remuneration 6500000 Omnibus approval has been granted for related party transactions on arms length basis 6000000 0 0
2 Neptune Petrochemicals Limited Riddhi P Shah Director Remuneration 260000 Omnibus approval has been granted for related party transactions on arms length basis 260000 0 0
3 Neptune Petrochemicals Limited Sanjay S Shah Director Remuneration 2600000 Omnibus approval has been granted for related party transactions on arms length basis 2400000 0 144000
4 Neptune Petrochemicals Limited Riddhi Enterprise Proprietorship Of Director Sale of goods or services 80000000 Omnibus approval has been granted for related party transactions on arms length basis 538988000 0 75980000
5 Neptune Petrochemicals Limited Flora Enterprise Asscociate concern Any other transaction Other 600000 Omnibus approval has been granted for related party transactions on arms length basis 552000 0 0
6 Neptune Petrochemicals Limited Sanjay S Shah Director Loan 15000000 Omnibus approval has been granted for related party transactions on arms length basis 10000000 0 10000000
7 Neptune Petrochemicals Limited Sunil Sharma CFO Any other transaction Other 500000 Omnibus approval has been granted for related party transactions on arms length basis 481000 0 0
8 Neptune Petrochemicals Limited Sunil Sharma CFO Loan 50000 Omnibus approval has been granted for related party transactions on arms length basis 30000 0 0
9 Neptune Petrochemicals Limited Ankita Bang Company Secretary Any other transaction Other 140000 Omnibus approval has been granted for related party transactions on arms length basis 136000 0 0
10 Neptune Petrochemicals Limited Paresh S Shah Director Loan 650000000 Omnibus approval has been granted for related party transactions on arms length basis 639461000 0 0
11 Neptune Petrochemicals Limited Riddhi Enterprise Proprietorship Of Director Any other transaction Other 750000 Omnibus approval has been granted for related party transactions on arms length basis 672000 0 0
12 Neptune Petrochemicals Limited Riddhi P Shah Director Any other transaction Other 400000 Omnibus approval has been granted for related party transactions on arms length basis 341000 0 0
13 Neptune Petrochemicals Limited Neptune Petrochemicals (Paresh Shah HUF) Asscociate concern Loan 200000 Omnibus approval has been granted for related party transactions on arms length basis 167000 0 0
14 Neptune Petrochemicals Limited Paresh S Shah Director Any other transaction Other 5450000 Omnibus approval has been granted for related party transactions on arms length basis 5440000 0 0
Total value of transaction during the reporting period 1204928000