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Deccan Polypacks Ltd Audit Report / Information 2026
63110_rns_2026-05-29_2532188f-d513-4951-b2dc-b0bfae81a696.pdf
Audit Report / Information
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DECCAN POLYPACKS LIMITED
Plot No: A-40, Road No. 7, IDA, Kukatpally, Hyderabad - 500037, Telangana, India
Ph: +91-40-23077224, 23077322, Fax: +91-40-23073074 Email: [email protected]
To
BSE Limited,
PJ Towers,
Dalal Street, Mumbai – 400 001.
Date: 29-05-2026
Dear Sir / Madam,
Sub: Outcome of Board Meeting held on 29-05-2026
Unit: Deccan Polypacks Limited (Scrip Code: 531989)
With reference to the subject cited, this is to inform the Exchange that meeting of the Board of Directors of M/s. Deccan Polypacks Limited held on Friday, the 29th day of May, 2026 at 02.00 p.m. at the registered office of the company situated at Plot No A-40, Road No 7, IDA Kukatpally, Hyderabad TG 500037, the following were considered and approved:
-
The Audited financial results of the company for the quarter and year ending 31-03-2026 (enclosed as annexure).
-
The Audit report for year ended 31-03-2026.
The meeting was started at 02.00 P.M and Concluded at 03.00 P.M.
Thanking you
Yours faithfully,
For Deccan Polypacks Limited
Authorized Signatory
Signature: Deccan Polypacks Limited
DECCAN POLYPACKS LIMITED
Plot No: A-40, Road No. 7, IDA, Kukatpally, Hyderabad - 500037, Telangana, India
Ph: +91-40-23077224, 23077322, Fax: +91-40-23073074 Email: [email protected]
To,
BSE Limited,
Phiroze Jeejeebhoy Towers,
1st Floor, Dalal Street,
Mumbai- 400 001.
Dear Sir/Madam,
Sub.: Declaration in terms of Regulation 33(3) (d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
Script Code: 531989
It is hereby declared that pursuant to the provisions of Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015, the Auditors Report issued by Statutory Auditors of the Company and Annual Audited Financial Result of the Company for the financial year ended March 31, 2026 are with Unmodified Opinion.
This is for your information and records.
Thanking you,
For DECCAN POLYPACKS LIMITED
VENKATA PRUDVI RAJU DATLA
Director
DIN: 03024648
DATLA SAKUNTALA
D. Sakunthala
Chief Financial Officer
Date: May 29, 2026
Place: Hyderabad
| DECCAN POLYPACKS LIMITED
BALANCE SHEET AS AT 31 MARCH, 2026
(Rs. In Lakhs) | | | |
| --- | --- | --- | --- |
| Particulars | Note no. | As at 31 MAR, 2026 | As at 31 MAR, 2025 |
| ASSETS | | | |
| Non-current assets | | | |
| (a) Property, Plant and Equipment | 3 | 1.58 | 1.58 |
| (b) Financial Assets | | | |
| (i) Loans and Advances | 4 | - | - |
| Total Non-Current Assets | | 1.58 | 1.58 |
| Current assets | | | |
| (a) Inventory | | - | - |
| (b) Financial Assets | | | |
| (i) Cash and Cash Equivalents | 5 | 1.48 | 11.00 |
| (ii) Bank Balance, other than (i) above | | - | - |
| (iii) Trade Receivables | | - | - |
| (iv) Loans | | - | - |
| (v) Other Financial Assets | 6 | 1.83 | 1.83 |
| (c) Current Tax Assets(Net) | | - | - |
| (d) Other Current Assets | 7 | - | - |
| Total Current Assets | | 3.30 | 12.83 |
| Total Assets | | 4.88 | 14.41 |
| EQUITY AND LIABILITIES | | | |
| Equity | | | |
| (a) Equity Share Capital | 8 | 211.50 | 211.50 |
| (b) Other Equity | 9 | (1,575.66) | (205.98) |
| Total Equity | | (1,364.16) | 5.52 |
| LIABILITIES | | | |
| Non-Current Liabilities | | | |
| (a) Long-term borrowings | 10 | 1,367.87 | 8.00 |
| (b) Long-Term Provisions | 11 | - | - |
| Total Non-Current Liabilities | | 1,367.87 | 8.00 |
| Current liabilities | | | |
| (a) Financial Liabilities | | - | - |
| (i) Borrowings | | - | - |
| (ii) Trade Payables | | - | - |
| (b) Other Current Liabilities | 12 | 1.18 | 0.89 |
| Total Current Liabilities | | 1.18 | 0.89 |
| Total Equity and Liabilities | | 4.88 | 14.41 |
| Corporate information and significant accounting policies | 1&2 | | |
| As per our report of even date attached
For GMK Associates
Chartered Accountants
FRN: 0069455
M.S. PRAKASA RAO
Partner
Membership No. 027278
Place: Hyderabad
Date: 29-05-26 | | | |
| For and on behalf of the Board of Directors
Deccan Polypacks Limited | | | |
| DRSP Raju
Director
DIN: 00306612 | | DV Prudvi Raju
Director
DIN: 03024648 | |
| Ritu Singh
Company Secretary | | Datla Sakuntala
CFO | |
| DECCAN POLYPACKS LIMITED Statement of Profit and Loss for the Year ended 31st Mar, 2026 (Rs. In Lakhs) | |||
|---|---|---|---|
| Particulars | Note No. | For the Year ended 31 MAR, 2026 | For the Year ended 31 MAR, 2025 |
| DISCONTINUED OPERATION Income | |||
| Profit on sale of property plant and equipment | - | - | |
| Other Income | 13 | - | 111.97 |
| Total Income | - | 111.97 | |
| Expenses | |||
| Changes in Inventories of Finished Goods, Work in Progress and Stock in Trade | - | - | |
| Employee Benefits Expense | 14 | 3.17 | - |
| Finance Costs | 15 | 0.01 | 0.01 |
| Depreciation and Amortisation Expense | - | - | |
| Other Expenses | 16 | 32.64 | 21.43 |
| Total Expenses | 35.81 | 21.44 | |
| Profit / (Loss) before tax | -35.81 | 90.52 | |
| Tax expense: | |||
| Current tax expense | - | - | |
| Tax for earlier years | - | - | |
| Deferred tax | - | - | |
| Profit / (Loss) after tax | -35.81 | 90.52 | |
| Other comprehensive income / (loss) | |||
| A. Items that will not be reclassified to profit or loss | |||
| Remeasurements of the defined benefit plans | - | - | |
| Income tax on above items | - | - | |
| B. Items that may be reclassified to profit or loss | |||
| Exchange differences in translating the financial statements of foreign operations | - | - | |
| Income tax on above items | - | - | |
| Other comprehensive income / (loss) for the period | - | - | |
| Total comprehensive income for the period | -35.81 | 90.52 | |
| Earnings Per Share | |||
| Basic and Diluted | -1.69 | 4.28 | |
| Corporate information and significant accounting policies 1 & 2 "zero" indicates amount less than thousand | |||
| As per our report of even date attached | |||
| For GMK Associates | For and on behalf of the Board of Directors | ||
| Chartered Accountants | Deccan Polypacks Limited | ||
| FRN: 0069455 | |||
| M.S. PRAKASA RAO | DRSP Raju | DV Prupvi Raju | |
| Partner | Director | Director | |
| Membership No. 027278 | DIN: 00306612 | DIN: 03024648 | |
| Place: Hyderabad | Ritu Singh | Datla Sakuntala | |
| Date: 29-05-26 | Company Secretary | CFO |
| DECCAN POLYPACKS LIMITED
CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MAR, 2026
(Rs. In Lakhs) | | |
| --- | --- | --- |
| Particulars | For the year ended
31 March, 2026 | For the year ended
31 March, 2025 |
| DISCONTINUING OPERATIONS | | |
| CASH FLOW FROM OPERATING ACTIVITIES | | |
| Net profit /(Loss) before tax and extraordinary items | -35.81 | 90.52 |
| Adjustment for | | |
| Depreciation | - | - |
| Interest Income | - | - |
| Profit on sale of fixed assets | - | - |
| Interest Expenses | 0.01 | 0.01 |
| Bad Debt written off | - | - |
| Operating profit before working capital changes | -35.80 | 90.53 |
| Changes in Working Capital | | |
| (Increase) / Decrease in Trade and other receivables | - | - |
| (Increase)/Decrease in Inventories | - | - |
| (Increase)/Decrease in Long Term Loans and Advance | - | - |
| (Increase)/Decrease in Short Term Loans and Advance | - | - |
| (Increase)/Decrease in other current assets | - | - |
| (Increase)/Decrease in other financial assets | - | - |
| Increase/(Decrease) in Trade Payables | - | - |
| Increase/(Decrease) in Current Liabilities | 0.29 | -105.05 |
| Increase/(Decrease) in Short Term Provisions - | - | - |
| Increase/(Decrease) in Long Term Provisions - | - | -6.92 |
| Cash Generated from operations | -35.52 | -21.44 |
| Provision for taxation (MAT) -- | - | - |
| Cash flow before extraordinary items | - | - |
| Net Cash flow from Operating Activities | -35.52 | -21.44 |
| CASH FLOW FROM INVESTING ACTIVITIES | | |
| Purchase of fixed assets -- | | - |
| Sale of Fixed Assets -- | - | - |
| Interest received | - | - |
| Net Cash used in Investing activities | - | - |
| CASH FLOW FROM FINANCING ACTIVITIES | | |
| Proceeds from Long-term Borrowings | - | - |
| Increase/(Decrease) in Short Term Borrowings | - | - |
| Increase/(Decrease) in Long Term Borrowings (including loan classified under other equity | 26.01 | 30.74 |
| Interest paid | -0.01 | -0.01 |
| Net cash used in financing activities - | 26.00 | 30.73 |
| NET INCREASE IN CASH AND CASH EQUIVALENTS | -9.52 | 9.29 |
| OPENING BALANCE OF CASH AND CASH EQUIVALENTS | 11.00 | 1.71 |
| CLOSING BALANCE OF CASH AND CASH EQUIVALENTS | 1.48 | 11.00 |
| As per our report of even date attached
For GMK Associates
Chartered Accountants
FRN: 006945S
For and on behalf of the Board of Directors
Deccan Polypacks Limited
M S Prakasa Rao
Partner
Membership No.827278
Place : Hyderabad
Date: 29-05-26
Ritu Singh
Company Secretary
D. Satunthada
CFO | | |
GMK ASSOCIATES Chartered Accountants
CA INDIA
Independent Auditor's Report on the Quarterly and Year to Date Audited Standalone Financial Results of the Company Pursuant to the Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended
To
The Members
M/s. Deccan Polypacks Limited
Report on the standalone Financial Statements
Opinion
We have audited the accompanying Standalone financial statements of M/s. Deccan Polypacks Limited (“the Company”) for the quarter and year ended March 31, 2026 (“Statement”), attached herewith, being submitted by the company pursuant to the requirement of Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”).
In our opinion and to the best of our information and according to the explanations given to us, the Statement:
I. is presented in accordance with the requirements of the Listing Regulations in this regard; and
II. give a true and fair view in conformity with the accounting principles generally accepted in India, of the state of affairs of the Company as at March 31, 2026, and loss, and its cash flows for the year ended on that date.
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013, as amended (“the Act”). Our responsibilities under those Standards are further described in the “Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained by us is sufficient and appropriate to provide a basis for our opinion.
Head Office :
607, Raghava Ratna Tovers,
Chirag Ali Lane Abids,
Hyderabad-500 001.
Telangana.
☎ : 040-2320 1357
Branch :
8-17-93, Ismail Street,
Wynchipet,
Vijayawada-520 001
Andhra Pradesh.
📞 : 98854 64521
Branch :
20-15-38, Sambasivaraopeta,
1st Cross Street,
Rajamahendravaram-533102,
Andhra Pradesh.
📞 : 70130 97088
📞 : [email protected],
🌐 : www.gmkassociates.in
GMK ASSOCIATES Chartered Accountants
CA
Emphasis of Matter
Attention is invited to
- Notes to the Ind AS Financial Statements regarding preparation of Ind AS Financial statements on a realizable value basis.
- Notes to the Ind AS regarding absence of confirmation of balances.
In view of the uncertainties of the matter the impact if any could not be determined at this point of time. Our opinion is not modified in this regard.
Management’s and Board of Directors Responsibility for the Standalone Financial Statements
The Statement has been prepared on the basis of the Annual financial statements. The Company’s Board of Directors are responsible for the preparation and presentation of the Statement that gives a true and fair view of the net profit and other comprehensive income of the Company and other financial information in accordance with the applicable accounting standards prescribed under section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with regulation 33 and 52 of the Listing Regulations.
This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial statement that give a true and fair view and are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, Board of Directors are responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
Those Board of Directors are also responsible for overseeing the company’s financial reporting process.
Head Office:
657, Raghuva Ratna Towers,
Chirag Ali Lane, Abids,
Hyderabad-500 001.
Telangana.
☎ 040-2320 1357
Branch:
8-17-51, Ismail Street,
Wynchipat,
Vijayawada-520 001.
Andhra Pradesh.
📞 9885464521
Branch:
20-15-38, Sambasivarampeta,
1st Cross Street,
Rajamahendravaram-533102,
Andhra Pradesh.
📞 70130 97086
[email protected], [email protected]
✉ www.gmkassociates.in
GMK ASSOCIATES Chartered Accountants
CA
Auditor’s Responsibility for the Audit of the Standalone Financial Statements
Our objectives are to obtain reasonable assurance about whether the Statement as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
- Identify and assess the risks of material misstatement of the Financial Statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the company has adequate internal financial controls system in place and the operating effectiveness of such controls.
- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
- Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the Financial Statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.
- Evaluate the overall presentation, structure and content of the Financial Statements including the disclosures, and whether the Financial Statements represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
Head Office :
607, Raghava Ratna Towers,
Chirag Ali Lane, Abids,
Hyderabad-500 001.
Telangana.
☎ : 040-2320 1357
Branch :
B-17-93, Ismail Street,
Wynchipet,
Vijayawada-520 001.
Andhra Pradesh.
📞 : 9685464521
Branch :
20-15-38, Sambasivarampeta,
1st Cross Street,
Rajamahendravaram-533102,
Andhra Pradesh.
📞 : 70130 97088
📞 : [email protected], [email protected]
🌐 : www.gmkassociates.in
GMK ASSOCIATES Chartered Accountants
CA
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
The statement includes the results for the quarter ended March 31, 2026 being the balancing figure between the audited figures in respect of the full financial year ended March 31, 2026 and the published unaudited year-to-date figures up to the third quarter of the current financial year, which were subjected to a limited review by us, as required under Listing Regulations.
Place: Hyderabad
Date: 29-05-2026
M S Prakasa Rao
Partner
Membership No. 027278
UDIN: 260272786RFKEA8623
Head Office :
607, Raghava Ratna Towers,
Chitrag All Lane, Abids,
Hyderabad-500 001.
Telangana
☎ : 040-2320 1357
Branch :
8-17-91, Ismail Street,
Wynchipet,
Vijayawada-520 001.
Andhra Pradesh.
📞 : 9685464521
Branch :
20-15-38, Sambasivaraopeta,
1st Cross Street,
Rajamsundravaram-533102,
Andhra Pradesh.
📞 : 70130 97088
📞 : [email protected], [email protected]
🌐 : www.gmkassociates.in