COOLCAPS2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member COOLCAPS2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares COOLCAPS 2023-04-01 2024-03-31 INR Yearly true Cash Flow Indirect Audited Consolidated 718062000.00 60527000.00 778589000.00 306783000.00 282075000.00 51788000.00 19481000.00 35303000.00 18165000.00 61288000.00 774883000.00 3706000.00 -22000.00 3684000.00 0.00 3684000.00 448000.00 1822000.00 2270000.00 1414000.00 0.00 0.00 0.00 1414000.00 0.00 0.00 1414000.00 115600000.00 10 0.12 0.12 0.00 0.00 0.00 1. The financial Results are prepared in accordance with the Accounting Standard Prescribed under Section 133 of the Companies Act, 2013 read with Rule 7 of the Companies (Accounting) Rules, 2014 (as amended) and other recognised accounting practices and policies, as applicable. 2. The above audited Consolidated financial results of Cool Caps Industries Limited (the Company) for the half year and year ended 31st March, 2024 were reviewed and recommended by the audit committee and approved by the Board of Directors at their respective meeting held on 29th May, 2024. Mr. Rajeev Goenka, Chairman cum Managing Director and Mrs. Poonam Goenka, Director of the company are authorized by the board of director to sign the financial results. 3. The statement includes the results for the half year ended 31st March, 2024 being the balancing figures in respect of the full financial year and the audited figures in respect of half year of the current financial year. 4. Previous year /period figure have been regrouped/rearrange whenever necessary, to make them comparable with the figures of the current period. 5. The Company is engaged in manufacturing of plastic caps & closures 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. 6. In accordance with regulation 33 of SEBI (LODR) Regulation, 2015, the above results have been reviewed by the Statutory Auditors of the company. 7. The Status of investor's complaints during the year ended on March 31 ,2024 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 8. Following subsidiary company/entity, associate and jointly controlled entities have been considered in the preparation of the consolidated financial statements: Name of the company Relationship Country of Incorporation % of holding and voting power either directly or indirectly through subsidiary (as at 31st March, 2024) Purv Ecoplast Private Limited Subsidiary India 100% Purv Technoplast Private Subsidiary India 100% Limited (Erstwhile known as Purv Agro Farms Private Limited) Purv Packaging Private Limited Subsidiary India 100% Re.Act Waste Tech Private Subsidiary India 100% Limited (w.e.f. 04-12-2023) Audited Consolidated 1533376000.00 76929000.00 1610305000.00 657468000.00 641137000.00 17220000.00 28902000.00 61741000.00 35167000.00 111971000.00 1553606000.00 56699000.00 -22000.00 56677000.00 0.00 56677000.00 13239000.00 4132000.00 17371000.00 39306000.00 0.00 0.00 0.00 393.06 0.00 0.00 39306000.00 115600000.00 10 0.00 3.40 3.40 0.00 0.00 0.00 Other Expenses 61288000.00 Other Expenses 111971000.00 61741000.00 35167000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 96908000.00 28034000.00 -59180000.00 -58841000.00 -54001000.00 68195000.00 0.00 -75793000.00 21115000.00 77792000.00 0.00 0.00 -7899000.00 13136000.00 252000.00 57009000.00 0.00 0.00 57009000.00 0.00 3147000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 483259000.00 0.00 0.00 -14418000.00 0.00 0.00 0.00 0.00 7899000.00 0.00 63557000.00 0.00 -400532000.00 0.00 0.00 -400532000.00 0.00 0.00 0.00 297306000.00 -114874000.00 0.00 61741000.00 0.00 0.00 350439000.00 0.00 0.00 350439000.00 6916000.00 0.00 6916000.00 3507000.00 10423000.00