AI assistant
Innovative Tech Pack Ltd Audit Report / Information 2026
62690_rns_2026-05-29_78e112e2-cf11-4e64-ab28-cc4d30bbfbfe.pdf
Audit Report / Information
Open in viewerOpens in your device viewer
INPACK
Date: 29.05.2026
| The Manager
BSE Limited
Department of Corporate Services
Floor 25, P.J.Towers, Dalal Street
Mumbai - 400 001
Fax No. 022-2272-3121/1278/1557/3354
Email: [email protected]
Scrip Code: 523840 | To,
The Calcutta Stock Exchange Limited 7,
Lyons Range, Dalhousie, Kolkata, West
Bengal - 700001,
Scrip Code: 019087 |
| --- | --- |
Sub: Outcome of the Board Meeting held on Friday, 29th May, 2026.
Dear Sir/Madam,
In terms of the provisions of Regulation 33 SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Board of Directors of the Company at their meeting held today, have inter alia, approved and taken on record the following:
- Audited Financial Results of the Company for the Quarter and year ended March 31, 2026, along with Audit Report of the Statutory Auditor, Statement of Assets and Liabilities and Statement of Cash Flow for the period.
- And other agenda items.
The Board Meeting commenced at 03:30 PM and concluded at 4:00 P.M
You are requested to kindly take on record of the same.
Thanking you
Your Sincerely,
For Innovative Tech Pack Limited
SATISH RAO Digitally signed by SATISH RAO KETINENI
KETINENI Date:2026.05.29 15:23:48 +05'30'
Ketineni Satish Rao
Managing Director
DIN:02435513
Innovative Tech Pack Ltd.
Corp. Office: 801-805, 8th Floor, Tower - 2, Assotech Business Crestorra, Plot No -22, Sector - 135, Noida - 201301
Ph.: +91 126-5190504
Email: [email protected], Website: www.itpigroup.com CIN: L74999HR1689PLC032412
Regd Office: Plot No-51, Roz Ka Meo Industrial Area, Sohna, Distt, Gurugram 122103 (Haryana) India
Plant 1 - Plot No 32, Sector - 4, IIE Sidcul, Pantnagar, Distt - U.S.Nagar, Rudrapur - 263145 Uttarakhand
Plant 2 - Plot No - 14,15,17 to 21, HPSIDC, Industrial Area Davni, Baildi Distt - Solan - 174101 Himachal Pradesh
Plant 3 - Kamrup Paper Mill Complex, Ground Floor, NH-31, Amingaan, Guwahati, Kamrup Assam - 781031 India
Plant 4 - Plot No - 245, Sector -6, IMT Manesar, Gurugram - 122051 Haryana
Branch Office: Innovative Tech Pack Limited 396/397, 1st Floor, Jain Estate, Park Lane, Secundrabad 500003 India
INPACK
Date: 29.05.2026
| The Manager
BSE Limited
Department of Corporate Services
Floor 25, P.J.Towers, Dalal Street
Mumbai - 400 001
Fax No. 022-2272-3121/1278/1557/3354
Email: [email protected]
Scrip Code: 523840 | To,
The Calcutta Stock Exchange Limited 7,
Lyons Range,Dalhousie, Kolkata, West
Bengal - 700001,
Scrip Code: 019087 |
| --- | --- |
Dear Sir,
Sub: Declaration of Unmodified Audit Report pursuant to Regulation 33(3)(d) of SEBI Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended.
In Compliance with the provision of Regulation 33(3)(d) of the SEBI (LODR) Regulation, 2015 as amended by the SEBI (LODR) Regulation, 2016, vide notification no. SEBI/ LAD-NRO/GN/2016- 17/001 dated May 25, 2016 and Circular No. Cir/CFD/CMD/56/2016 dated May 27, 2016, We declared that M/s Mahesh Yadav & Co., Statutory Auditors of the company has issued an Audit Report with unmodified opinion on the Audited Financial Statements of the company for the quarter and year ended March 31, 2026.
We request you to Kindly take this declaration on your record.
For Innovative Tech Pack Limited
SATISH RAO Digitally signed by SATISH RAO KETINENI
Date: 2026.05.29 15:24:12 +03'30'
Ketineni Satish rao
Managing Director
DIN: 02435513
Innovative Tech Pack Ltd.
Corp. Office : 801-805, 8th Floor, Tower - 2, Assotech Business Cresterra, Plot No -22, Sector - 135, Noida - 201301
Ph.: +91 126-5100564
Email: [email protected], Website: www.itpigroup.com CIN: L74999HR1989PLC032412
Regd Office: Plot No-51, Roz Ka Meo Industrial Area, Sohna, Digit, Gurugram 122103 (Haryana) India
Plant 1 - Plot No 32, Sector - 4, IIE Sidcut, Pantnagar, Digit - U.S.Nagar, Rudrapur - 263145 Uttarakhand
Plant 2 - Plot No - 14,15,17 to 21, HPSIDC, Industrial Area Davni, Baddi Digit - Solan - 174101 Himachal Pradesh
Plant 3 - Kamrup Paper Mill Complex, Ground Floor, NH-31, Amingaon, Guwahati, Kamrup Assam - 781031 India
Plant 4 - Plot No - 245, Sector -6,IMT Manesar, Gurugram - 122051 Haryana
Branch Office: Innovative Tech Pack Limited 306/307, 1st Floor, Jain Estate, Park Lane, Secundrabad 500003 India
CA
INDIA
Mahesh Yadav & Co.
Independent Auditor's report on audited standalone quarterly and year to date financial resultsof Innovative Tech Pack Limited pursuant to regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended
To the Board of Directors of
Innovative Tech Pack Limited
Report on the audit of the Standalone Financial Results
Opinion
We have audited the accompanying standalone financial results ("the Statement") of Innovative Tech Pack Limited ("the Company") for the quarter and year ended March 31, 2026, being submitted by the Company pursuant to Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations").
In our opinion and to the best of our information and according to the explanations given to us the aforesaid standalone statement:
a. is presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and
b. gives a true and fair view in conformity with the recognition and measurement principles laid down in the applicable accounting standards and other accounting principles generally accepted in India of the net profit and other comprehensive income and other financial information of the Company for the quarter and year ended March 31, 2026.
Basis of Opinion
We conducted our audit of the standalone financial statements in accordance with the Standards on Auditing (SAs) issued by the Institute of Chartered Accountants of India (ICAI). Our responsibilities under those Standards are further described in the Auditor's Responsibilities for the Audit of the Standalone 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 independence requirements that are relevant to our audit of the standalone financial statements under the provisions of the Act and the Rules made there under, 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 is sufficient and appropriate to provide a basis for our opinion.
Chartered Accountants
1st Floor, Near HDFC Bank, Mohammadpur Road, Taoru, Haryana-122105 Mob. 9891137660 | Email:- [email protected]
INDIA
Mahesh Yadav & Co.
Emphasis of Matter
i. We draw attention to Note 9(i) of the financial statement which describe that debtors amounting Rs.141.20 Lakhs are under litigation in NCLT, However Consent Letter has been signed with Maharashtra Bio Fertilizers India Private Limited in March' 2022, where he is agreeing to pay Amount of Rs. 169 Lakhs (Including Interest) during the period of March'2022 to Sep'2022 as per consent terms.
However, the customer only repaid amount of Rs. 35 Lakh out of Rs. 169.00 Lakhs and again defaulted in balance payment. The case has again gone to NCLT for further action against the party but the company is of the opinion that there is no probability of recovery hence balance amount has been written off by the Company.
ii. We draw attention to Note 23 of Financial Statement which describe that, the Individual wages payment to Contract Worker made by the company is above the limit specified in respective laws governing Provident fund (PF) and Employee state Insurance (ESI) and accordingly, no prima facie liability to pay PF and ESI arises on company.
iii. Reference is drawn to "Note No. 9(ii)" of the financial results regarding payment of Wages in Cash instead of banking channel as per Payment of Wages (Amendment) Act' 2017. Further, on worker Request, the company pay wages in Cash.
iv. Reference to drawn to "Note No. 18" of the financial results regarding actuarial valuation Certificate of Gratuity and Leave Encashment has been not taken by the management for the FY 2025-26. Disclosures have been made as per the actuarial valuation done for the year ended 31-03-2023.
v. We draw attention to Note 45 of the financial Statement which describe that, due to pending balance confirmation, the balances of Trade Receivables and Trade Payables are subject to Reconciliation and confirmation. The impact, if any that may result on reconciliation and confirmation of the balances could not be ascertained.
vi. We draw attention to Note 17 of Financial Statement which describe that, Bonus of Rs. 15.32 Lakhs pertaining to previous financial year is still pending to be paid as on 31st March 2026 though the exact breakup of employee wise financial year wise not available. Further for the FY 2025-26 Bonus of Rs 13.46 Lakhs is provided by the company though the detailed calculation is not available for the review.
vii. We draw attention to Note No 44 of Financial Statement which describe that, the company has not appointed internal audit as per section 138 of Companies Act, 2013 for FY 2025-26. As conveyed to us by management that they have internal audit team to conduct internal audit but no report has been available on records to substantiate the facts.
Our report is not qualified in respect of the above matters.
Chartered Accountants
1st Floor, Near HDFC Bank, Mohammadpur Road, Taoru, Haryana-122105 Mob. 9891137660 | Email:- [email protected]
INDIA
Mahesh Yadav & Co.
Responsibilities of the Management for the Standalone Financial Statements
These quarterly financial results as well as the year-to-date standalone financial results have been prepared on the basis of the annual financial statements. The Company's Board of Directors is responsible for the preparation of these standalone financial results that give a true and fair view of the net profit and other comprehensive income and other financial information in accordance with the Indian Accounting Standards prescribed under Section 133 of the Act read with relevant rules issued there under and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of the adequate accounting records in accordance with the provisions of the Act for safeguarding 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 standalone financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.
In preparing the standalone financial statements, the Board of Directors of the Company is responsible for assessing the ability of the Company to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. The Board of Directors of the Company is also responsible for overseeing the financial reporting process of the Company.
Auditor's Responsibilities for the Audit of the Standalone Financial Statements
Our objectives are to obtain reasonable assurance about whether the standalone financial statements as a whole are 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 standalone financial statements.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
Chartered Accountants
1st Floor, Near HDFC Bank, Mohammadpur Road, Taoru, Haryana-122105 Mob. 9891137660 | Email:- [email protected]
INDIA
Mahesh Yadav & Co.
-
Identify and assess the risks of material misstatement of the standalone 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 financial controls relevant to the audit in order to design audit procedures that are appropriate in the circumstances, for the purpose of expressing an opinion on effectiveness of the Company's internal financial 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 ability of the Company 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 standalone 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 Group to cease to continue as a going concern.
-
Evaluate the overall presentation, structure and content of the standalone financial statements, including the disclosures, and whether the standalone 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.
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.
Chartered Accountants
1st Floor, Near HDFC Bank, Mohammadpur Road, Taoru, Haryana-122105 Mob. 9891137660 | Email:- [email protected]
CA
INDIA
Mahesh Yadav & Co.
Other Matter
We have not audited or reviewed the comparative financial information appearing in the Statement of the corresponding quarter ended March 31, 2026 which have been prepared solely based on the information compiled by the management and has been approved by the Board of Directors.
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 the Listing Regulations. Further, the year-to-date figures for the nine months ended December 31, 2025 were compilation of reviewed figures of the quarter ended September 30, 2025 and December 31, 2025 and the figures for the quarter ended June 30, 2025, which were subject to audit.
For MAHESH YADAV AND COMPANY
Chartered Accountants
Firm's Registration No.036520N
Mahesh Yadav
Proprietor
Membership No. 548924
UDIN: 26548924TMIWIA1011
Dated: 29th May 2026
Place: Noida
Chartered Accountants
1st Floor, Near HDFC Bank, Mohammadpur Road, Taoru, Haryana-122105
Mob. 9891137660 | Email:- [email protected]
| DISOCRATIVE TECH PACK LIMITED Rept. Office: 51, Box 8A-304, Industrial Area, Salem, Georgia (Haryana). Standalone Statement of Profit and Loss for the Quarter and Twelve Months ended on 31st March 2024 (7 in Lakhs) | |||||
|---|---|---|---|---|---|
| Particulars | For the Quarter Ended | Year Ended | |||
| Quarter Ended on 31.03.2024 | Quarter ended on 31.03.2025 | Quarter ended on 31.12.2025 | Financial Year ended on 31.03.2024 | Financial Year ended on 31.03.2025 | |
| (Audited) | (Audited) | (Revised) | (Audited) | (Audited) | |
| Revenue from operations | 2,220.20 | 2,277.42 | 2,245.80 | 12,711.78 | 13,100.72 |
| Other income | 64.87 | 63.12 | 22.48 | 145.24 | 60.04 |
| Total Income | 2,204.25 | 2,400.55 | 2,168.25 | 12,817.81 | 13,470.17 |
| Expenses | |||||
| Cost of Materials Consumed | 2,333.10 | 1,950.97 | 1,791.28 | 8,890.39 | 8,030.01 |
| Purchase of Stock in Trade | 2.77 | 20.95 | 9.78 | 120.27 | 91.38 |
| Change in inventories of Finished Goods, work in progress and Stock-include | -482.18 | -4.64 | 303.75 | -249.75 | -19.18 |
| Employee benefit expenses | 217.65 | 226.63 | 199.65 | 850.51 | 978.85 |
| Finance Cost | 256.68 | 117.74 | 89.27 | 546.65 | 454.73 |
| Depreciation and Amortization | 118.98 | 158.90 | 127.26 | 514.41 | 422.71 |
| Power and Full | 515.94 | 473.22 | 443.61 | 1,980.99 | 1,926.28 |
| Other expenditure | 257.52 | 764.97 | 240.75 | 398.88 | 1,387.18 |
| Total Expenses | 2,232.23 | 2,729.87 | 2,133.25 | 12,650.30 | 13,471.98 |
| Profit / Loss before exceptional items and tax | 52.82 | -329.32 | 113.00 | 186.72 | -1.01 |
| Occupation index | |||||
| Profit / loss before tax | 52.82 | -329.32 | 113.00 | 186.72 | -1.01 |
| Tax Expenses | |||||
| (a) Current Year | - | - | - | - | - |
| (b) Deduced Tax | - | - | - | - | - |
| (c) Due year tax | - | - | - | - | - |
| Profit / Loss for the period | 52.82 | -329.32 | 113.00 | 186.72 | -1.01 |
| Pension tax | |||||
| Profit / Loss from discontinued operations | - | - | - | - | - |
| Tax Expense of discontinued operations | - | - | - | - | - |
| (a) Current Year | - | - | - | - | - |
| (b) Deduced Tax | - | - | - | - | - |
| (c) Due year tax | - | - | - | - | - |
| Profit / loss after Tax from Discontinued Operations* | - | - | - | - | - |
| Profit / Loss for the period from Continuing Operations | 52.82 | -329.32 | 113.00 | 186.72 | -1.01 |
| Other Comprehensive Income | |||||
| (A) (i) Items that will not be reclassified to profit and loss | - | - | - | - | - |
| (ii) Income not relating to items that will not be reclassified to profit or loss | - | - | - | - | - |
| (B) (i) Items that will be reclassified to profit and loss | - | - | - | - | - |
| (ii) Income not relating to items that will be reclassified to profit or loss | - | - | - | - | - |
| Total Comprehensive Income (EI ÷ X) | 52.82 | -329.32 | 113.00 | 186.72 | -1.01 |
| Paid-up equity (loss capital [Fina Value of 51/- each) | 224.65 | 224.65 | 224.65 | 224.65 | 224.65 |
| Earning per share (EPS) for Continuing Operations | |||||
| (a) Basic | 0.23 | -1.47 | 0.50 | 0.83 | -0.01 |
| (b) Diluted | 0.23 | -1.47 | 0.50 | 0.83 | -0.01 |
| Earning per share (EPS) for Discontinued Operations | |||||
| (a) Basic | - | - | - | - | - |
| (b) Diluted | - | - | - | - | - |
| Earning per share (EPS) | |||||
| (a) Basic | 0.23 | -1.47 | 0.50 | 0.83 | -0.01 |
| (b) Diluted | 0.23 | -1.47 | 0.50 | 0.83 | -0.01 |
- Profit / (Loss) after tax for the period from Continuing Operations and Discontinued Operations are shown for presentation purpose. Such impact does not affect profitability of current & previous quarters.
Notes:
1) The above audited Standalone financial results for the quarter and Twelve month ended on March 31, 2024 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of their meeting held on May 29, 2024.
2) The Company is mainly engaged in the business of Manufacturing of Plastic bottles, Jars and Caps. Hence, there is no separate reportable segment as per Indian Accounting Standard (Ind AS) 104 on Operating Segment.
3) The individual wage payment of Contract Workers made by the company is above the limits specified in the respective laws governing Provident Fund (PF) and Employee State Insurance (ESI) and accordingly, no liability to pay PF & ESI arises on the company. Further on workers requests the company paid wages amounting 5.94 Lakhs in cash. All relevant process for due control have been exercised.
4) Terms of Ex. 17.32 Lakhs pertaining to previous financial years in still pending to be paid as on 31st March 2024 through the event breakup of employee wise financial year wise not available. Further For the FY 2025-26 Terms of Ex 13.46 Lakhs is provided by the company through the detailed calculations to not available for the review.
5) A case filed against customer: Malanrobins Inc Fertilizers India Private Limited amounting to Ex. 1.41, 20,828 in National Company Law Tribunal on 07.01.2020. Current Letter has been signed with Customer in March 2022, where he is agent to pay Amount of Ex. 149.08 Lakhs (including Interest) during the period of March 2022 to Sep 2022 as per current terms. However The customer only repaid amount of Ex. 15 Lakhs out of Ex. 149.08 Lakhs and again defaulted in balance payment. The company has again filed the case to NCE.T for further action against the party and the company is not able to recover full amount through process of Law hence whole balance has been written off by the Company.
6) Bank has charged some charges in Dividend Account-AXIS BANK LTD. A/C NO. 917020067706113 (DIVIDEND: A/C FY16-17) which is against the law and for rectification the communication with the bank personal is in process by the company on the date of financials. Also the Total Unpaid dividend as on 31st march in Books is amounting to ₹ 12,68,643/- for with shareholder wise and amount wise records are not available in the Company for rectification of the same.
7) A case filed against Majestic Engineering Industries amounting to Ex. 651.47 lakhs in National Company Law Tribunal (NCLT) on 07.01.2020. In view of management, this year the company has written off Majestic Estimate of 651.47 lakhs through the matter is still with NCLT but considered as operational creditors however due to high financial creditors, the company may not be able to recover any amount against these dues.
8) As per decision taken by management, there is no need to provide any additional liability for Gratuity & Leave Enrichment as majority of employees has been retrenched. Further, no sctorial valuation report have been obtained for such employee benefits as applicable financial reporting framework; magnetic Actuarial valuation of regular intervals which is taken as 3 years by the management. Management has Talens Actuarial Valuation Report to FY 2022-23.
9) In Management view, there is not any Reasonable Certainty for Future Profits that's why Deduced Tax is Not Recognized in Statement of profit & Loss during the FY 2025-26.
10) Estimates of Trade Recertivities, Advances, Unrestated Loan balances, Security Deposit & Trade Payables are subject to confirmation.
11) No provision for Gratuity and leave encashment has been made for the FY 2025-26.
12) No internal audit has been conducted during the FY 2025-26. As conveyed to us by management that they have internal audit team to conduct internal audit but no report has been available on records to substantiate the facts.
13) Other income includes Profit on Sale of Fixed Assets amounts to Ex. 32.08 Lakhs.
14) Rent includes Lease Rentals for premium for which company does not possess legitimate lease deeds for all locations.
15) GET Input claimed in Books of Accounts and GSTR-08 are reconciled by management for period ended on March 31, 2024 but GET audit to be conducted by 31st Dec, 2024.
16) The company has not paid interest on amount paid beyond the appointed date to MAMD. Creditors as payment is due for more than 45 days are so per the payment terms under the supply agreement with the vendors.
17) Previous quarters figures have been expensed/encouraged wherever necessary to conform to the current quarter's presentation.
18) This statement is as per Regulation 33 of the SEIU (Listing Obligations and Disclosure Requirements) Regulations, 2015.
19) For more details on results, visit investor relationship section or our website: www.iipjgroup.com and financial results under corporate sections of www.berindia.com.
For and on behalf of Board of Directors
SATISH RAO
KETINENI
Diphal-rapyed by SATISH RAO KETINENI
Date: 08/02/2024 11:24:03
1.00 PM
K. Satish Rao
Managing Director
DN - 02411513
INNOVATIVE TECH PACK LIMITED
Regd. Office: 51, Roz-Ka-Meo, Industrial Area, Sohna, Gurugram (Haryana)
Audited Standalone Balance Sheet as at March 31, 2026
(₹ in Lakhs)
| Particulars | As at 31st March 2026 | As at 31st March 2025 |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| (a) Property, plant, and equipment | 3,519.83 | 3,910.56 |
| (b) Capital work-in-progress (at cost) | - | - |
| (c) Right-of-Use Assets | - | - |
| (d) Intangible assets | - | - |
| (e) Financial assets | - | - |
| (i) Investments in others | - | - |
| (ii) Trade receivables | - | - |
| Billed | - | 151.25 |
| Unbilled | - | - |
| (iii) Other financial Assets | 242.34 | 274.42 |
| (f) Other non-current assets | 0.70 | 0.70 |
| (f) Deferred Tax Assets | 38.48 | 38.48 |
| Total non current assets | 3,801.35 | 4,375.41 |
| Current assets | ||
| (a) Inventories | 2,037.69 | 2,228.63 |
| (b) Financial assets | - | - |
| (i) Trade receivables | - | - |
| Billed | 2,247.44 | 1,158.24 |
| Unbilled | - | - |
| (ii) Cash and bank balances | 19.82 | 9.79 |
| (iii) Bank balances other than (ii) above | 302.67 | 302.67 |
| (iv) Other financial assets | 165.56 | 146.11 |
| (c) Other current assets | 67.83 | 132.45 |
| Total current assets | 4,841.01 | 3,977.89 |
| Total Assets | 8,642.36 | 8,353.30 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity share capital | 224.65 | 224.65 |
| (b) Other Equity | 3,524.78 | 3,338.04 |
| Total Equity | 3,749.43 | 3,562.69 |
SATISH RAO KETINE NI
Digitally signed by SATISH RAO KETINENI
Date: 2026.05.29 15:25:08 +05'30'
| Liabilities | ||
|---|---|---|
| Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 1,344.66 | 2,340.50 |
| (ii) finance lease Liability | 9.07 | 9.07 |
| (iii) Other financial liabilities | - | - |
| (b) Employee Benefit Obligations | 8.60 | 15.04 |
| (c) Deferred tax liabilities | - | - |
| Total non current liabilities | 1,362.33 | 2,364.61 |
| Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 642.65 | 274.39 |
| (ii) Trade payables | ||
| - Total outstanding dues of micro enterprises | ||
| and small enterprises | 61.82 | 67.73 |
| - Total outstanding dues of Trade Payable | ||
| other than micro enterprises and small enterprises | 2,552.21 | 1,780.25 |
| (iii) Other financial liabilities | - | - |
| (b) Other current liabilities | 259.44 | 289.15 |
| (c) Employee Benefit Obligations | 1.79 | 1.79 |
| (d) Provisions | 12.68 | 12.68 |
| Total Current Liabilities | 3,530.59 | 2,425.99 |
| Total Equity and Liabilities | 8,642.36 | 8,353.30 |
For and on behalf of Board of Directors
SATISH RAO KETINENI
Digitally signed by SATISH RAO KETINENI
Date: 2026.05.29 15:25:24 +05'30'
K. Satish Rao
Managing Director
DIN: 02435513
Date: May 29, 2026
Place: Noida
| INNOVATIVE TECH PACK LIMITED | ||
|---|---|---|
| Regd. Office: 51, Roz-Ka-Meo, Industrial Area, Sohna, Gurugram (Haryana) | ||
| Audited Standalone Cash Flow Statement as at March 31, 2026 | ||
| (₹ in Lakhs) | ||
| PARTICULARS | Year Ended | |
| 31st March 2026 | Year Ended | |
| 31st March 2025 | ||
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit Before Tax from: | ||
| Continuing Operations | 186.72 | -1.81 |
| Discontinued Operations | - | - |
| Profit Before Tax including Discontinued Operations | 186.72 | -1.81 |
| Adjustment to reconcile profit and loss to net cash provided by operating activates: | ||
| Depreciation of Property Plant and Equipment | 514.40 | 622.73 |
| Interest Expenses | 500.65 | 454.73 |
| Interest Income | -21.65 | -22.44 |
| Remeasurement gains/ (Losses) on defined benefit obligations | - | - |
| (Profit)/Loss on sale of Property Plant and Equipment | -32.08 | -37.20 |
| Effect of Exceptional Items Written off | 4.09 | - |
| Operating Profit/(loss) before working capital changes | 1,152.13 | 1,016.01 |
| (Increase) / Decrease in Trade Receivables | -937.96 | 572.67 |
| (Increase) / Decrease in Loans-Non Current Assets | 32.08 | -11.35 |
| (Increase) / Decrease in Other Non Current assets | - | 60.45 |
| (Increase) / Decrease in Other Financial assets-Current Assets | -19.45 | -18.57 |
| (Increase) / Decrease in Inventories | 190.94 | -471.85 |
| (Increase) / Decrease in Financial Lease Liabilities-Non Current Liabilities | - | 0.04 |
| (Increase) / Decrease in Other Financial Liabilities-Non Current Liabilities | - | - |
| Increase / (Decrease) in Provisions-Non current Liabilities | -6.44 | -10.12 |
| (Increase) / Decrease in Other Current Assets | 64.62 | 626.78 |
| Increase / (Decrease) in Trade Payables | 766.05 | -742.90 |
| Increase / (Decrease) in Provisions-Current Liabilities | - | - |
| Increase / (Decrease) in Other Financial Liabilities-Current Liabilities | - | - |
| Increase / (Decrease) in Other Current Liabilities | -29.71 | -473.82 |
| Cash generated from Operations before tax | 1,212.26 | 547.34 |
| Income tax / TDS | - | - |
| Net cash generated from Operating Activities | 1,212.26 | 547.34 |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of Property Plant & Equipment | -139.92 | -40.43 |
| Proceeds from disposal of Property Plant and Equipment | 44.25 | 121.10 |
| Proceeds from disposal of investments | - | - |
| Earmarked balances with banks | - | 89.29 |
| Interest Received | 21.65 | 22.44 |
| Net cash flow used in Investing Activities | -74.02 | 192.40 |
| Net cash after Operating and Investing Activities | 1,138.24 | 739.74 |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Increase / (Decrease) in Short-term borrowings | 368.26 | -815.87 |
| Increase / (Decrease) in Long-term borrowings | -995.84 | 386.07 |
| Interest paid | -500.65 | -454.73 |
| Net cash used in Financing Activities | -1,128.23 | -884.53 |
| Net cash used in Operating, Investing & Financing Activities | 10.01 | -144.79 |
| Net increase/(decrease) in Cash & Cash equivalent | 10.01 | -144.79 |
| Opening balance of Cash & Cash equivalent | 9.79 | 154.58 |
| Closing balance of Cash & Cash equivalent | 19.80 | 9.79 |
| Note: Cash and cash equivalents comprise of the following:- | ||
| i) Cash Balance on Hand | 12.06 | 2.02 |
| ii) Balance with Banks : | ||
| -In Current Accounts | 7.74 | 7.77 |
| Others | ||
| Total | 19.80 | 9.79 |
| For and on behalf of Board of Directors | ||
| Dipfully signed by | ||
| SATISH RAO | ||
| KETINENI | ||
| Date: 2026.05.29 | ||
| 15:25:41 +05'30' | ||
| K. Satish Rao | ||
| Managing Director | ||
| DIN : 02435513 |