Integrated Filing — IndAS



General information about company

Scrip Code 544519
NSE Symbol EUROPRATIK
MSEI Symbol NOTLISTED
ISIN INE195801012
Name of company Euro Pratik Sales Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 11-10-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 Wall Panels and laminates
Start date and time of board meeting 11-10-2025   12:00:00
End date and time of board meeting 11-10-2025   13:50:00
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



Financial Results Ind-AS

Amount in (Lakhs)

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-06-2025 30-06-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 6,452.95 6,452.95
Other income 128.68 128.68
Total income 6,581.63 6,581.63
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 4,517.84 4,517.84
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,232.33) (1,232.33)
(d) Employee benefit expense 334.32 334.32
(e) Finance costs 54.53 54.53
(f) Depreciation, depletion and amortisation expense 142.51 142.51
(f) Other Expenses
1 other 621.85 621.85
Total other expenses 621.85 621.85
Total expenses 4,438.72 4,438.72
3 Total profit before exceptional items and tax 2,142.91 2,142.91
4 Exceptional items (788.79) (788.79)
5 Total profit before tax 1,354.12 1,354.12
6 Tax expense
7 Current tax 434.84 434.84
8 Deferred tax (10.41) (10.41)
9 Total tax expenses 424.43 424.43
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 929.69 929.69
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 929.69 929.69
17 Other comprehensive income net of taxes 13.05 13.05
18 Total Comprehensive Income for the period 942.74 942.74
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 968.57 968.57
Total profit or loss, attributable to non-controlling interests 38.88 38.88
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 11.02 11.02
Total comprehensive income for the period attributable to owners of parent non-controlling interests 2.03 2.03
21 Details of equity share capital
Paid-up equity share capital 1,022.00 1,022.00
Face value of equity share capital 1 1
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 0.95 0.95
Diluted earnings (loss) per share from continuing operations 0.95 0.95
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.95 0.95
Diluted earnings (loss) per share from continuing and discontinued operations 0.95 0.95
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 Un-audited Consolidated Financial Results for the quarter ended June 30, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on October 11, 2025. The Un-audited Consolidated Financial Results have been prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013, as amended, read with the relevant rules issued thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 (the Regulations). The Un-audited Consolidated Financial Results for the quarter ended June 30, 2025 have been reviewed by the Joint Statutory Auditors. 2. The said Un-audited Consolidated Financial Results represent the results of Euro Pratik Sales Limited {Holding Company) and its subsidiaries (the Holding Company and its subsidiaries together referred to as ''the Group) for the quarter year ended June 30, 2025. 3. On April 10, 2024, the Company has allotted bonus shares in the ratio of seven fully paid equity share of Rs.10/- each for every two existing fully paid equity share of Rs. 10/- each. The EPS for the quarter ended June 30, 2024 has been arrived at considering the effect of such bonus shares. 4. The Board of Directors of the holding company at their meeting held on August 12, 2024 had considered and approved the Stock Split of every 1 equity share of the face value of Rs. 10/- each into 10 equity shares of the face value of Re. 1/- each and the same has been approved by the shareholders of the holding company at the Extra Ordinary General Meeting held on August 22, 2024. 5. The group is primarily engaged in the business of 'Wall Panels and Laminates'. There is no separate reportable segment as per Ind AS 108 - Operating Segments. 6. On April 26, 2025, one of the holding Company's godown located at Building No. M, Swagat Complex, Phase-2, Rahanal Village, Bhiwandi, Maharashtra, having carrying value of inventories of Rs. 3359.44 Lakh and carrying value of PPE of Rs. 10.78 Lakh, was severely damaged by Fire. This event has been intimated to the Insurance company and the Company has filed a claim for reimbursement with the Insurance company. The holding company has charged to the Statement of Profit and Loss, net loss on account of fire and reversal of input tax credit under GST on the loss of inventory amounting to Rs. 788.79 Lakh after considering claim receivable from insurance company and classified as exceptional item. 7. On April 22, 2025, the holding Company incorporated Euro Pratik Star LLP (LLPIN ACN-8319) with its registered office in Jodhpur, Rajasthan. The holding Company holds 55 % stake in LLP, making the LLP its subsidiary. Subsequent to June 30, 2025, the holding Company incorporated Euro Pratik Craft LLP (LLPIN  ACP-7909) on July 8, 2025, with its registered office in Coimbatore, Tamil Nadu. The holding Company holds 55 % stake in LLP, making the LLP its subsidiary. 8. Subsequent to June 30, 2025, the holding Company had completed its Initial Public Offer (IPO) of 1,82,74,798 equity shares of face value of Re. 1/- each. The entire issue comprised of Offer For Sale by Selling Shareholders aggregating to Rs. 45,131.49 lakhs. The issue comprised of 55,860 equity shares issued to the employees of the Company at an issue price of Rs. 234 per share (including premium of Rs. 233 per share) and balance 1,82,18,938 to other investors at an issue price of Rs. 247 per share (including premium of Rs. 246 per share). Pursuant to the IPO, the equity shares of the holding Company are listed on National Stock Exchange of India (NSE) Limited and BSE Ltd. (BSE) on September 23, 2025. Accordingly, these are the first quarter results after the listing of equity shares and consequently, comparative numbers for the quarter ended June 30, 2024 and March 31, 2025 were not subjected to limited review by the Statutory Auditors of the holding company and the management has exercised due care and diligence to ensure that the unaudited financial results of said period present a true and fair view of the holding company's financial performance and financial position. to limited review by the Statutory Auditors of the holding company and the management has exercised due care and diligence to ensure that the unaudited financial results of said period present a true and fair view of the holding company's financial performance and financial position.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-04-2025 01-04-2025
Date of end of reporting period 30-06-2025 30-06-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated 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

Amount in (Lakhs)

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-06-2025 30-06-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of net defined benefit liability 1238000 1238000
Total Amount of items that will not be reclassified to profit and loss 12.38
2 Income tax relating to items that will not be reclassified to profit or loss 3.12 3.12
3 Amount of items that will be reclassified to profit and loss
1 Foreign Currency Translation Reserve 379000 379000
Total Amount of items that will be reclassified to profit and loss 3.79
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 13.05 13.05