Cool Caps Industries Limited — Results, 30-06-2025: Reply to Clarification- Financial results

Cool Caps Industries Limited has announced a board meeting on June 11, 2025, to consider key corporate actions including an increase in authorised share capital from Rs. 15 Cr to Rs. 35 Cr, subdivision of equity shares from Rs. 10 face value to Rs. 2 per share in the ratio of 1:5, and a bonus issue in the ratio of 1:1 on the post-subdivision share capital, all subject to shareholder approval. The company also plans to introduce the “CC- Employee Stock Options Plan 2025” with up to 500,000 options for eligible employees, pending shareholder consent.

Financial results for the quarter and half-year ended March 31, 2025 show strong growth. Standalone net sales stood at Rs. 100.63 Cr vs Rs. 99.75 Cr in the previous year. Total income increased to Rs. 119.19 Cr from Rs. 107.49 Cr. Profit before tax surged to Rs. 14.58 Cr from Rs. 6.47 Cr, while net profit rose to Rs. 10.90 Cr against Rs. 4.68 Cr, reflecting robust operational performance. Earnings per share (EPS) improved significantly to Rs. 9.43 from Rs. 4.05.

On a consolidated basis, net sales reached Rs. 238.49 Cr compared to Rs. 153.38 Cr, with total income at Rs. 271.85 Cr versus Rs. 161.03 Cr. Profit before tax rose sharply to Rs. 15.91 Cr from Rs. 5.67 Cr, and net profit stood at Rs. 11.97 Cr compared to Rs. 3.93 Cr. EPS on consolidated basis also improved accordingly.

Balance sheet highlights include a standalone increase in property, plant and equipment to Rs. 70.28 Cr, and consolidated PP&E to Rs. 117.26 Cr. Long-term borrowings slightly decreased standalone, while consolidated borrowings increased to Rs. 81.54 Cr. Cash and cash equivalents remain low but stable.

Operating cash flow stayed positive at Rs. 7.49 Cr standalone and Rs. 5.60 Cr consolidated. Significant capital expenditure continues, mainly for capacity expansion.

Statutory auditors Keyur Shah & Associates expressed an unmodified opinion on both standalone and consolidated audited financials for the year ended March 31, 2025.

Overall, Cool Caps Industries demonstrates expanding scale, improving profitability, and proactive corporate governance with equity restructuring and ESOP initiatives likely aimed at enhancing liquidity and employee motivation.