Integrated Filing — IndAS



General information about company
Scrip Code 543912
NSE Symbol PIGL
MSEI Symbol NOTLISTED
ISIN INE557Z01018
Name of company Power & Instrumentation (Gujarat) 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 07-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 Electrical Contracting
Start date and time of board meeting 12-Aug-2025   16:30:00
End date and time of board meeting 12-Aug-2025   17:30:00
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 413045000
Other income 2499000
Total income 415544000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 369725000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -20500000
(d) Employee benefit expense 10659000
(e) Finance costs 7342000
(f) Depreciation, depletion and amortisation expense 531000
(f) Other Expenses
1 Other Expenses 12826000 12826000
Total other expenses 12826000
Total expenses 380583000
3 Total profit before exceptional items and tax 34961000
4 Exceptional items 0
5 Total profit before tax 34961000
6 Tax expense
7 Current tax 8938000
8 Deferred tax 198000
9 Total tax expenses 9136000
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 25825000
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 346000
16 Total profit (loss) for period 26171000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 26171000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
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 0
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 174829000
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 1.5
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 1.5
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 The above unaudited consolidated financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under section 133 of the Companies Act 2013 read with Companies (Indian Accounting Standards) Rules, 2015 n2 The Company operates in one segment namely Electrical Contracting and therefore segment reporting as required under IndAS-108 is not applicable. n3 Figures of previous year/ period have been regrouped/ recast wherever necessary, in order to make them comparable. n4 The above results have been reviewed by Audit Committee and approved by the Board of Directors of the Company at its meeting held on August 12, 2025. n5 The sales of Rs 4130.45 Lacs is exclusive of the branch sales of Rs 181.80 Lacs of the company, including the said sales the total sales of the company comes to Rs 4312.26 Lacs and the same would be the impact in purchase. However, there is no impact on profit due to the same. nQuarterly nPeriodt Total SalestBranch Transfer tNet Sales n30.06.2025t4312t182t 4130 n30.06.2024t2590t43t 2547 n31.03.2025t5530t22t 5509 nYearly nPeriodt Total Salest Branch Transfer tNet Sales n31.03.2025t17125t 240t 16884 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 0
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 0