Integrated Filing — IndAS



General information about company
Scrip Code 500456
NSE Symbol PASUPTAC
MSEI Symbol NOTLISTED
ISIN INE818B01023
Name of company PASUPATI ACRYLON 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 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-Aug-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 Multi segment
Description of single segment
Start date and time of board meeting 13-Aug-2025   13:00:00
End date and time of board meeting 13-Aug-2025   16:50:00
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
There is no default on the loans. Further the Company has not issued any debt security.



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 2160500000
Other income 26900000
Total income 2187400000
2 Expenses
(a) Cost of materials consumed 1549600000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 113400000
(d) Employee benefit expense 77900000
(e) Finance costs 33200000
(f) Depreciation, depletion and amortisation expense 29900000
(f) Other Expenses
1 Other Expenses 359400000 359400000
Total other expenses 359400000
Total expenses 2163400000
3 Total profit before exceptional items and tax 24000000
4 Exceptional items 0
5 Total profit before tax 24000000
6 Tax expense
7 Current tax 0
8 Deferred tax 6500000
9 Total tax expenses 6500000
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 17500000
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 17500000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 17500000
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 891400000
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 0.2
Diluted earnings (loss) per share from continuing operations 0.2
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 0.2
Diluted earnings (loss) per share from continuing and discontinued operations 0.2
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) Note: n n1. The above results were reviewed by the Audit Committee and approved by the board of Directors at their meeting held on 13th August, 2025. n n2. These financial results have been prepared in accordance with the Indian Accounting Standard(lnd AS) prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standard) Rules, 2015 and relevant amendment rules thereafter. n n3. The Company has set-up a 150 KL per day Grain based Distillery for Ethanol blended petrol as an additional segment which has been capitalized on 25.03.2025. n n4. In line with the requirements of Regulation 47(2) of the Listing Regulations, 2015, the results are available on the stock exchanges website (www.bseindia.com and www.nseindia.com) and on the company's website www.pasupatiacrylon.com. n n5. The Company has no subsidiary/asociate/joint venture company(ies) as on 30.06.2025. n n6. Figures have been regrouped/rearranged wherever considered necessary.



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 Fibre 1371200000 1371200000
2 CPP Film 231200000 231200000
3 Ethanol 558100000 558100000
Total Segment Revenue 2160500000
Less: Inter segment revenue 0 0
Revenue from operations 2160500000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Fibre 63700000 63700000
2 CPP Film -3000000 -3000000
3 Ethanol -3500000 -3500000
Total Profit before tax 57200000
i. Finance cost 33200000 33200000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 24000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Fibre 2650200000 2650200000
2 CPP Film 739000000 739000000
3 Ethanol 2306400000 2306400000
Total Segment Asset 5695600000 5695600000
Un-allocable Assets 0 0
Net Segment Asset 5695600000 5695600000
4 Segment Liabilities
Segment Liabilities
1 Fibre 762200000 762200000
2 CPP Film 65400000 65400000
3 Ethanol 1209200000 1209200000
Total Segment Liabilities 2036800000 2036800000
Un-allocable Liabilities 0 0
Net Segment Liabilities 2036800000 2036800000
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 Items that will not be reclassified to profit or loss 0 0
Total Amount of items that will not be reclassified to profit and loss 0
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
1 Items that will be reclassified to profit or loss 0 0
Total Amount of items that will be reclassified to profit and loss 0
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 0