Purity Flexpack Limited — Quarter and year ended 31st March 2026
| S. No | Particulars | Standalone Quarter Ended | Standalone Year Ended |
|---|---|---|---|
| 31/03/26 Audited | 31/12/25 Unaudited | ||
| 1 | Revenue from Operations | ||
| (a) | Gross Sales / Income from Operations (Inclusive of Excise Duty) | 3,987.50 | 3,441.64 |
| (b) | Other Operating Income | 3.62 | 1.65 |
| Total Revenue from Operations [1(a) + 1(b)] | 3,991.12 | 3,443.29 | |
| 2 | Other Income | (23.30) | 6.47 |
| 3 | Total Income (1+2) | 3,967.81 | 3,449.77 |
| Expenses | |||
| (a) | Cost of materials consumed | 2,576.87 | 2,439.11 |
| (b) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 178.92 | 21.48 |
| (c) | Employee benefits expense | 357.38 | 384.05 |
| (d) | Finance Cost | 31.02 | 56.74 |
| (e) | Depreciation and amortisation expense | 105.06 | 104.23 |
| (f) | Other Expenses | 562.65 | 434.45 |
| 4 | Total Expenses | 3,811.91 | 3,440.07 |
| 5 | Profit/(Loss) before Exceptional Items (3-4) | 155.91 | 9.70 |
| 6 | Exceptional Items | – | – |
| 7 | Profit/(Loss) after Exceptional Items but before Tax (5+-6) | 155.91 | 9.70 |
| 8 | Tax Expense | ||
| (i) | Current Tax | 56.34 | 2.44 |
| (ii) | Earlier Year Tax | 4.87 | – |
| (iii) | Deferred Tax | (26.31) | 6.15 |
| 9 | Profit/(loss) for the period (7-8) | 125.87 | 1.10 |
| 10 | Other Comprehensive Income/(loss) | ||
| A | (i) Remeasurement of Defined benefit plans (Net of Taxes) | 11.19 | 2.33 |
| (ii) Equity instruments through other comprehensive income | – | – | |
| 11 | Total Comprehensive Income for the period (9+10) | 137.06 | 3.43 |
| 12 | Paid up equity share capital (Face Value of Rs.10/- each) | 322.02 | 322.02 |
| 13 | Other Equity excluding Revaluation Reserve | ||
| 14 | Earnings per equity share (Face Value of Rs.10 each)* | ||
| Basic & Diluted (Refer Note 6) | 3.91 * | 0.03 * |
| Particulars | Standalone | |
|---|---|---|
| As at 31.03.2026 | As at 31.03.2025 | |
| (Rs. In Lacs) | (Rs. In Lacs) | |
| A. ASSETS | ||
| 1. NON-CURRENT ASSETS | ||
| (a) Property, Plant and Equipment | 4,516.76 | 3,972.12 |
| (b) Capital work-in-progress | 417.58 | 52.93 |
| (c) Other Intangible Assets | 4.23 | 5.03 |
| (d) Right of Use Assets | 136.28 | 143.10 |
| (e) Financial Assets | ||
| (i) Investments | 143.34 | 125.35 |
| (ii) Other Financial Assets | 75.13 | 59.18 |
| (f) Non-Current Tax Assets (Net) | 45.58 | 47.55 |
| (g) Other Non-Current Assets | 42.90 | 25.00 |
| Sub total Non-Current Assets | 5,381.80 | 4,430.24 |
| 2. CURRENT ASSETS | ||
| (a) Inventories | 2,384.54 | 1,688.64 |
| (b) Financial Assets | ||
| (i) Trade Receivables | 2,243.13 | 1,760.97 |
| (ii) Cash and Cash Equivalents | 96.60 | 42.07 |
| (iii) Bank Balances other than (iii) above | 171.22 | 161.44 |
| (c) Other Current Assets | 154.06 | 321.36 |
| Sub total Current Assets | 5,049.56 | 3,974.47 |
| TOTAL ASSETS | 10,431.36 | 8,404.72 |
| B. EQUITY AND LIABILITIES | ||
| 1. EQUITY | ||
| (a) Equity Share capital | 322.02 | 107.34 |
| (b) Other Equity | 3,555.51 | 3,520.80 |
| Sub total Equity | 3,877.53 | 3,628.14 |
| 2. LIABILITIES | ||
| (i) NON-CURRENT LIABILITIES | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 776.62 | 517.16 |
| (ii) Lease Liability | 182.56 | 180.79 |
| (b) Deferred Tax Liabilities (Net) | 343.48 | 355.35 |
| Sub total Non-current liabilities | 1,302.66 | 1,053.30 |
| (ii) CURRENT LIABILITIES | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 1,436.05 | 1,388.24 |
| (ii) Trade payables | ||
| Total Outstanding Dues of MSME | 32.75 | 229.63 |
| Total Outstanding Dues of creditors other than MSME | 3,497.16 | 1,969.16 |
| (iii) Other Financial Liabilities | 117.42 | 70.52 |
| (iv) Lease Liabilities | – | – |
| (b) Other Current Liabilities | 83.07 | 31.14 |
| (c) Current Tax Liabilities | 84.72 | 34.58 |
| Sub total Current liabilities | 5,251.17 | 3,723.28 |
| Total Equity and Liabilities | 10,431.36 | 8,404.72 |
| Particulars | Standalone |
|---|---|
| As at 31.03.2026 (Rs. In Lacs) | |
| A. CASH FLOW FROM OPERATING ACTIVITIES | |
| Net Profit Before tax | 307.72 |
| Adjustment for: | |
| – Depreciation and Amortization expense | 406.83 |
| – Depreciation on Right of use assets | 6.81 |
| – (Gain)/ Loss on sale of property, plant and equipment, net | 48.95 |
| – (Gain)/ Loss on sale of investments | (2.44) |
| – Finance costs | 166.50 |
| – Net (Gain) / Loss of Foreign Currency Fluctuation (Unrealised) | 3.87 |
| – Income received from Banks/Others | (15.85) |
| – Net (gain)/loss arising on investments measured at fair value through profit and loss | 9.33 |
| – Provision For ECL | 2.16 |
| Operating Profit before Working Capital Changes | 933.87 |
| Adjustment for: | |
| – Change in Trade receivables | (491.79) |
| – Change in Other Non current financial assets | (15.95) |
| – Change in Other assets | 107.91 |
| – Change in Inventories | (695.90) |
| – Change in Trade payables | 1,334.72 |
| – Change in Other financial liabilities | 62.39 |
| – Change in Other current liabilities and provisions | 119.67 |
| Cash generated from Operations | 1,354.92 |
| Less : Income tax paid/(Refund) (including TDS) (net) | 49.98 |
| Net Cash generated from Operating Activities (A) | 1,304.94 |
| B. CASH FLOW FROM INVESTING ACTIVITIES | |
| Purchase of Investment | (92.70) |
| Sales proceeds of Investment | 67.83 |
| Purchase of Property, Plant & Equipment, Investment Property & Intangibles | (1,378.86) |
| Sale proceeds of Property, Plant & Equipment | 24.35 |
| Term deposits with maturity 3 to 12 months | 14.58 |
| Interest received from Banks/ Others | (9.78) |
| 15.85 | |
| Net Cash used in Investing Activities (B) | (1,383.08) |
| C. CASH FLOW FROM FINANCING ACTIVITIES | |
| Finance cost | (148.16) |
| Proceeds/(Repayment) of Short term Borrowings | 47.81 |
| Proceeds of Long term Borrowings | 830.30 |
| (Repayment) of Long term Borrowings | (586.33) |
| Payments of interest portion of lease liabilities | (10.94) |
| 132.67 | |
| Net Cash used in Financing Activities (C) | 132.67 |
| Net (Decrease)/ Increase in Cash & Cash Equivalents (A) + (B) + (C) | 54.53 |
| Cash & Cash Equivalents at the beginning of the period/year | 42.07 |
| Cash & Cash Equivalents at the end of the period/year | 96.60 |