Integrated Filing — IndAS



General information about company
Scrip Code 513519
NSE Symbol PITTIENG
MSEI Symbol NOTLISTED
ISIN INE450D01021
Name of company PITTI ENGINEERING 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 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 18-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 Geographical
Description of single segment
Start date and time of board meeting 07-Aug-2025   16:30:00
End date and time of board meeting 07-Aug-2025   18:00:00
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
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 Standalone
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 3824729000
Other income 67401000
Total income 3892130000
2 Expenses
(a) Cost of materials consumed 2252151000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -2041000
(d) Employee benefit expense 357134000
(e) Finance costs 204802000
(f) Depreciation, depletion and amortisation expense 243867000
(f) Other Expenses
1 Other Expenses 542604000 542604000
Total other expenses 542604000
Total expenses 3598517000
3 Total profit before exceptional items and tax 293613000
4 Exceptional items 0
5 Total profit before tax 293613000
6 Tax expense
7 Current tax 96352000
8 Deferred tax 21561000
9 Total tax expenses 117913000
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 175700000
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 175700000
17 Other comprehensive income net of taxes 47000
18 Total Comprehensive Income for the period 175747000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 188310000
Face value of equity share capital 5
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 4.71
Diluted earnings (loss) per share from continuing operations 4.71
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 4.71
Diluted earnings (loss) per share from continuing and discontinued operations 4.71
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) n1.tThe above financial results for the quarter ended 30th June 2025 has been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 7, 2025. n n2.tThe financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in terms of Regulations issued by Securities and Exchange Board of India. n n3.tThe Board of Directors approved the Scheme of Amalgamation on June 15, 2023, between Pitti Castings Private Limited (PCPL), Pitti Rail and Engineering Components Limited (PRECL), and Pitti Engineering Limited (PEL). The National Company Law Tribunal, Hyderabad, approved the Scheme on October 3, 2024, it became operative after filing with the Registrar of Companies on October 24, 2024 and it is effective from April 1, 2023. As per the Scheme, eligible shareholders of PCPL were allotted 21,88,772 equity shares of PEL on November 13, 2024, based on the agreed share exchange ratio. The financial results for respective applicable periods have been restated according to the accounting treatment prescribed in the Scheme, in compliance with IndAS 103 and other applicable provisions. n n4.tThe Company has only one business segment, which is manufacturing of engineering products of Iron and Steel, hence the reporting is done as a single segment. For geographical segment revenue and assets, please refer to point no.4 of the results submitted to the stock exchanges. n n5.tFigures of the previous quarters/year have been regrouped wherever necessary to correspond with current year's presentation. n



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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 India 2510942000 2510942000
2 Outside India 1313787000 1313787000
Total Segment Revenue 3824729000
Less: Inter segment revenue
Revenue from operations 3824729000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India 0 0
2 Outside India 0 0
Total Profit before tax 0
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 0
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India 18208157000 18208157000
2 Outside India 1792504000 1792504000
Total Segment Asset 20000661000 20000661000
Un-allocable Assets 0 0
Net Segment Asset 20000661000 20000661000
4 Segment Liabilities
Segment Liabilities
1 India 0 0
2 Outside India 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of the net defined benefit liability/assets 63000 63000
Total Amount of items that will not be reclassified to profit and loss 63000
2 Income tax relating to items that will not be reclassified to profit or loss 16000
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 0
5 Total Other comprehensive income 47000