Integrated Filing — IndAS



General information about company
Scrip Code 513228
NSE Symbol PENIND
MSEI Symbol NOTLISTED
ISIN INE932A01024
Name of company PENNAR 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 13-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 Multi segment
Description of single segment
Start date and time of board meeting 13-Aug-2025   16:30:00
End date and time of board meeting 13-Aug-2025   19:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 8456700000
Other income 83300000
Total income 8540000000
2 Expenses
(a) Cost of materials consumed 5109500000
(b) Purchases of stock-in-trade 45200000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -296900000
(d) Employee benefit expense 925100000
(e) Finance costs 351400000
(f) Depreciation, depletion and amortisation expense 188200000
(f) Other Expenses
1 Other Expenses 1814200000 1814200000
2 Share loss of Joint venture 1700000 1700000
Total other expenses 1815900000
Total expenses 8138400000
3 Total profit before exceptional items and tax 401600000
4 Exceptional items 0
5 Total profit before tax 401600000
6 Tax expense
7 Current tax 103900000
8 Deferred tax -21900000
9 Total tax expenses 82000000
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 319600000
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 319600000
17 Other comprehensive income net of taxes -1200000
18 Total Comprehensive Income for the period 318400000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 319400000
Total profit or loss, attributable to non-controlling interests 200000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 318200000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 200000
21 Details of equity share capital
Paid-up equity share capital 674700000
Face value of equity share capital 5
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 2.37
Diluted earnings (loss) per share from continuing operations 2.37
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 2.37
Diluted earnings (loss) per share from continuing and discontinued operations 2.37
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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)
1 Diversified engineering 4509500000 4509500000
2 Custom designed building solutions & auxiliaries 4118700000 4118700000
Total Segment Revenue 8628200000
Less: Inter segment revenue 171500000 171500000
Revenue from operations 8456700000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Diversified engineering 519600000 519600000
2 Custom designed building solutions & auxiliaries 421600000 421600000
Total Profit before tax 941200000
i. Finance cost 351400000 351400000
ii. Other Unallocable Expenditure net off Unallocable income 188200000 188200000
Profit before tax 401600000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Diversified engineering 22836100000 22836100000
2 Custom designed building solutions & auxiliaries 8723100000 8723100000
Total Segment Asset 31559200000 31559200000
Un-allocable Assets 0 0
Net Segment Asset 31559200000 31559200000
4 Segment Liabilities
Segment Liabilities
1 Diversified engineering 13930400000 13930400000
2 Custom designed building solutions & auxiliaries 7314500000 7314500000
Total Segment Liabilities 21244900000 21244900000
Un-allocable Liabilities 0 0
Net Segment Liabilities 21244900000 21244900000
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
1 Exchange differences in translation of foreign operations -1200000 -1200000
Total Amount of items that will be reclassified to profit and loss -1200000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -1200000





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 M S K A & Associates Yes 31-Jul-2027