Integrated Filing — IndAS



General information about company
Scrip Code 532486
NSE Symbol POKARNA
MSEI Symbol NOTLISTED
ISIN INE637C01025
Name of company Pokarna Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 30-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 30-Jul-2025   13:30:00
End date and time of board meeting 30-Jul-2025   15:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 1709617000
Other income 27775000
Total income 1737392000
2 Expenses
(a) Cost of materials consumed 576816000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -63704000
(d) Employee benefit expense 217883000
(e) Finance costs 76879000
(f) Depreciation, depletion and amortisation expense 121324000
(f) Other Expenses
1 Other Expenses 429355000 429355000
Total other expenses 429355000
Total expenses 1358553000
3 Total profit before exceptional items and tax 378839000
4 Exceptional items 0
5 Total profit before tax 378839000
6 Tax expense
7 Current tax 97823000
8 Deferred tax -1928000
9 Total tax expenses 95895000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 282944000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 282944000
17 Other comprehensive income net of taxes 3679000
18 Total Comprehensive Income for the period 286623000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 282944000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 286623000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 62008000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 9.13
Diluted earnings (loss) per share from continuing operations 9.13
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 9.13
Diluted earnings (loss) per share from continuing and discontinued operations 9.13
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Granites 48716000 48716000
2 Quartz Surfaces 1660901000 1660901000
Total Segment Revenue 1709617000
Less: Inter segment revenue 0 0
Revenue from operations 1709617000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Granites -19107000 -19107000
2 Quartz Surfaces 474818000 474818000
Total Profit before tax 455711000
i. Finance cost 76879000 76879000
ii. Other Unallocable Expenditure net off Unallocable income -7000 -7000
Profit before tax 378839000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Granites 1062425000 1062425000
2 Quartz Surfaces 12506248000 12506248000
Total Segment Asset 13568673000 13568673000
Un-allocable Assets 17000 17000
Net Segment Asset 13568690000 13568690000
4 Segment Liabilities
Segment Liabilities
1 Granites 582707000 582707000
2 Quartz Surfaces 4919599000 4919599000
Total Segment Liabilities 5502306000 5502306000
Un-allocable Liabilities 0 0
Net Segment Liabilities 5502306000 5502306000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or loss 4917000 4917000
Total Amount of items that will not be reclassified to profit and loss 4917000
2 Income tax relating to items that will not be reclassified to profit or loss 1238000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income 3679000