Integrated Filing — IndAS



General information about company
Scrip Code 532934
NSE Symbol PPAP
MSEI Symbol NOTLISTED
ISIN INE095I01015
Name of company PPAP Automotive 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 08-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-Aug-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 Single segment
Description of single segment tManufacturing of automotive components
Start date and time of board meeting 08-Aug-2025   13:00:00
End date and time of board meeting 08-Aug-2025   15:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 1166285000
Other income 3874000
Total income 1170159000
2 Expenses
(a) Cost of materials consumed 665941000
(b) Purchases of stock-in-trade 19549000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -46467000
(d) Employee benefit expense 248656000
(e) Finance costs 42607000
(f) Depreciation, depletion and amortisation expense 85041000
(f) Other Expenses
1 Other expenses 185627000 185627000
Total other expenses 185627000
Total expenses 1200954000
3 Total profit before exceptional items and tax -30795000
4 Exceptional items 0
5 Total profit before tax -30795000
6 Tax expense
7 Current tax 0
8 Deferred tax -6629000
9 Total tax expenses -6629000
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 -24166000
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 1453000
16 Total profit (loss) for period -22713000
17 Other comprehensive income net of taxes -611000
18 Total Comprehensive Income for the period -23324000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -22713000
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 -23324000
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 141151000
Face value of equity share capital 10
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 -1.61
Diluted earnings (loss) per share from continuing operations -1.61
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 -1.61
Diluted earnings (loss) per share from continuing and discontinued operations -1.61
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) Notes to Statement of Standalone Financial Results for the quarter ended 30th June 2025. n n1. The above financial results have been prepared in accordance with Indian Accounting Standards Ind AS notified under Section 133 of the Companies Act 2013 read together with the Companies Indian Accounting Standards Rules 2015 as amended. n n2 The above financial results have been reviewed by the Audit Committee in its meeting held on 08th August, 2025 and then approved by the Board of Directors in its meeting held on 08th August 2025.The limited review, as required under Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosures Requirements) Regulations, 2015 have been completed by the Statutory Auditors for the quarter ended 30th June 2025 and they have expressed an unmodified opinion on the aforesaid results. n n3 The above consolidated financial results indicated results of PPAP Tokai India Rubber Private Limited, Joint Venture of the Company in which Company hold 50% stake and five subsidiary companies. The Company together with its subsidiaries is herein referred to as the Group. n n4. The Group is primarily engaged in the business of manufacturing of automotive components, development and sale of plastic injection mold, development and sale of components for consumer goods, trading of automotive accessories, development and sale of Battery packs for Electric vehicles ans storage application. The Company operates only in one reportable segment i.e. automotive components as per IND AS 108 (Operating Segment) and hence no separate disclosure is required for segments. n n5. The figures for the quarter ended 31st March 2025 and the balancing figures between the audited figures in respect of the full financial year and the published figures of nine months ended 31st December, 2024 respectively, which were subject to limited review by the statutory auditors. 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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 (a) Gain / (loss) on defined benefit obligation -799000 -799000
2 (b) Share of OCI of joint venture -13000 -13000
Total Amount of items that will not be reclassified to profit and loss -812000
2 Income tax relating to items that will not be reclassified to profit or loss -201000
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 -611000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 TR Chadha & Co LLPt Yes 30-Sep-2025