Integrated Filing — IndAS



General information about company
Scrip Code 514300
NSE Symbol PIONEEREMB
MSEI Symbol NA
ISIN INE156C01018
Name of company PIONEER EMBROIDERIES 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 12-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 TEXTILE
Start date and time of board meeting 12-Aug-2025   12:00:00
End date and time of board meeting 12-Aug-2025   13:45:00
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 861170000
Other income 2577000
Total income 863747000
2 Expenses
(a) Cost of materials consumed 503912000
(b) Purchases of stock-in-trade 19752000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 12367000
(d) Employee benefit expense 98253000
(e) Finance costs 26178000
(f) Depreciation, depletion and amortisation expense 39585000
(f) Other Expenses
1 Other Expenses 193710000 193710000
Total other expenses 193710000
Total expenses 893757000
3 Total profit before exceptional items and tax -30010000
4 Exceptional items 44180000
5 Total profit before tax 14170000
6 Tax expense
7 Current tax 362000
8 Deferred tax 3079000
9 Total tax expenses 3441000
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 10729000
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 -83000
16 Total profit (loss) for period 10646000
17 Other comprehensive income net of taxes 170000
18 Total Comprehensive Income for the period 10816000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 10677000
Total profit or loss, attributable to non-controlling interests -31000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 10847000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -31000
21 Details of equity share capital
Paid-up equity share capital 308154000
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 0.35
Diluted earnings (loss) per share from continuing operations 0.35
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 0.35
Diluted earnings (loss) per share from continuing and discontinued operations 0.35
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes: t n n1.The above results were reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 12th August, 2025 and Statutory Auditors of the Company have carried out the Limited Review of the same. These financial results are in accordance with the Indian Accounting Standards (IND AS) as prescribed under Section 133 of the Companies Act, 2013 read with relevant rules made thereunder. n2.The Business activity of the Company falls within a single primary business segment viz ‘Textiles’ and hence there is no other reportable segment as per Ind AS-108 ‘operating segments’. n3.Exceptional Items represent: na)Profit of `649.41 lakh represents profit from sale of land and building assets at Naroli, which had become non-core as embroidery manufacturing moved to the new unit at Degoan, Dhule, nb)Expense of `207.61 lakh represents recognition of full and final liability towards lender pertaining to prior year’s sacrifice amount. n4.During the quarter, no employees have exercised their ESOP options. n5.The figures for the quarter ended March 31, 2025 are the balancing figures between audited figures for the full financial year ended March 31, 2025 and the published year to date figures for the nine months ended December 31, 2024. n6.The figures for the previous periods have been regrouped/ rearranged wherever considered necessary to confirm current period classifications. n 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 On Gratuity 236000 236000
Total Amount of items that will not be reclassified to profit and loss 236000
2 Income tax relating to items that will not be reclassified to profit or loss 66000
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 170000