Integrated Filing — IndAS



General information about company
Scrip Code 543915
NSE Symbol PAVNAIND
MSEI Symbol NOTLISTED
ISIN INE07S101020
Name of company PAVNA INDUSTRIES 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 02-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 Automotive Segment
Start date and time of board meeting 08-Aug-2025   16:00:00
End date and time of board meeting 08-Aug-2025   16:30:00
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 604043000
Other income 1700000
Total income 605743000
2 Expenses
(a) Cost of materials consumed 302786000
(b) Purchases of stock-in-trade 74241000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -9398000
(d) Employee benefit expense 76021000
(e) Finance costs 10491000
(f) Depreciation, depletion and amortisation expense 33897000
(f) Other Expenses
1 Other Expenses 110057000 110057000
Total other expenses 110057000
Total expenses 598095000
3 Total profit before exceptional items and tax 7648000
4 Exceptional items -25761000
5 Total profit before tax -18113000
6 Tax expense
7 Current tax 2908000
8 Deferred tax -3862000
9 Total tax expenses -954000
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 -17159000
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 -17159000
17 Other comprehensive income net of taxes -3415000
18 Total Comprehensive Income for the period -20574000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -20954000
Total profit or loss, attributable to non-controlling interests 3797000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -24402000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 3830000
21 Details of equity share capital
Paid-up equity share capital 139530000
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 -1.5
Diluted earnings (loss) per share from continuing operations -1.43
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 -1.5
Diluted earnings (loss) per share from continuing and discontinued operations -1.43
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) 1.Based on the guiding principle given in IND AS 108 on Operating Segments, the company's business acivity fall within a single operating segment via, automotive segment. n2.The above Consolidated financial results have been prepared in accordance with Indian Accounting Standards notified under section 133 of Companies Act, 2013, read together with the Companies (Indian Accounting Standard) Rules, 2015 (as amended). n n3.The above Consolidated financial results for the qurter and year ended June 30, 2025 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their meetings held on 8th August, 2025. n4.The figures for the quarter ended 31st March 2025 represent the difference between audited figures in respect of full financial year and the published unauditd figures for the nine month ended December 31, 2024, which was subject to limited review by the statutory Auditor.Previous period / year figures have been regrouped or reclassified whever necessary. 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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 3415000
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 -3415000