COOLCAPS2025-10-012026-03-31COOLCAPS2026-03-31COOLCAPS2025-03-31COOLCAPS2025-04-012026-03-31COOLCAPS2025-10-012026-03-31in-capmkt:OtherExpenses1MemberCOOLCAPS2025-04-012026-03-31in-capmkt:OtherExpenses1MemberCOOLCAPS2026-03-31OtherLongTermLiabilitiesDomain1COOLCAPS2026-03-31OtherCurrentLiabilitiesDomain1COOLCAPS2026-03-31OtherCurrentAssetsDomain1COOLCAPS2025-10-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares000000COOLCAPSNOTLISTEDINE0HS001028COOL CAPS INDUSTRIES LIMITEDSMEEquity2025-04-012026-03-312026-05-272026-05-22INRLakhsHalf YearlyYearlySingle segmentManufacturing of plastic caps & closures and trading of other allied products2026-05-2713:00:002026-05-2715:25:00trueCash Flow IndirectDeclaration of unmodified opinion2025-10-012026-03-31AuditedConsolidated263618600013503500027712210007635350001677181000-45804000559000051071000406220002421070002734302000369190000369190000369190007523000-259200049310003198800000031988000003198800023524900020.140.14 1 The audited financial Results are prepared in acordance with the Accounting Standards 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. <BR> 2 The above results for the half year and year ended 31st March, 2026 were reviewed by audit committee and were approved and taken on record by Board of Directors in their meeting held on 27th May, 2026. Mr. Rajeev Goenka, Chairman and Managing Director of the company are authorised by the board of directors to sign the financial results. <BR> 3 The statement includes the results for the half year ended 31st March, 2026 being the balancing figure between audited figures in respect of the full financial year and the audited figures in respect of half year of the previous financial year. <BR> 4 Previous year’s/period’s figure have been regrouped/rearranged/recasted/rectified wherever necessary, to make them comparable with the figures of the current period. <BR> 5 The Company is engaged in manufacturing of plastic caps & closure 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. <BR> 6 In accordance with regulation 33 of SEBI (LODR) Regulation 2015, the above results have been reviewed by the statutory auditors of the Company. <BR> 7 Pursuant to the shareholders’ approval on 11th June, 2025, the face value of equity shares of the company has sub-divided from Rs.10 per share to Rs.2 per share, effective from the Ex-date i.e. 04th July 2025. <BR> 8 The Company issued 5,78,00,000 fully paid-up equity shares of Rs. 2 each as bonus shares in the ratio of 1:1, pursuant to shareholders’ approval on 11th June, 2025. The allotment was made on 07th July, 2025. <BR> 9 The company issued 20,24,370 fully paid up equity shares of face value of Rs. 2/- per share at a issue price of Rs. 88/- per share (including a premium of Rs. 86/- per share) to Purv Flexipack Limited (Promoter) on a preferential basis towards conversion of outstanding unsecured loan into equity shares. The allotment was made on 28th February, 2026. <BR> 10 The status of investor's complaints during the half year ended on 31st March 2026 as under:- <BR> <BR> Complaints pending at the beginning of the period Nil <BR> Complaints received during the period 1 <BR> Complaints disposed of during the period 1 <BR> Complaints unresolved at the end of the period Nil <BR> <BR> 11 Following subsidiary company/entity, associate and jointly controlled entities have been considered in the preparation of the consolidated financial statement: <BR> <BR> Name of the Company Relationship "Country of Incorporation" % Holding and voting power either directly or indirectly through subsidiary (As at 30th September, 2025) <BR> <BR> <BR> Purv Ecoplast Private Limited Subsidiary India 100% <BR> Purv Technoplast Private Limited (Erstwhile known as Purv Agro Farms Private Limited) Subsidiary India 100% <BR> Purv Packaging Private Limited Subsidiary India 100% <BR> Re.Act Waste Tech Private Limited Subsidiary India 100% <BR> 2025-04-012026-03-31AuditedConsolidated5308871000260374000556924500016349760003258653000-96387000484280001217330008388200040630500054575900001116550000111655000011165500032075000-4109000279660008368900000083689000-20000083669000235249000200.720.72Other expenses242107000Other expenses406305000235249000547098000782347000062420100030403000912000605100066156700071902100020818500029052200049870700010729800019574000134460000027885140001177316000365100023501100014159780003386500039165000148900800004231470005622740002660000002560130003147200012995060002788514000Allotment of 20,24,370 Equity Shares at issue price of Rs. 88/- per share (including premium of Rs. 86/- per share) on Preferential Basis to Purv Flexipack Ltd (Promoter) towards conversion of existing loan into equity. <BR> Long Term Liability912000Other current liability107298000Other current assets3147200008309100000130000011932000006230000202904000-5109100027276000-7920700013964300041000000407210002436250003552800000003164500003236350000032363500000182480000000002438320000032980000000013000031179000000-52407500000-524075000000226923000-1330230000142777000002171690000021716900016729000016729000987100026600000AuditedtrueV. Singhi & Associatestrue2027-02-28