Integrated Filing — IndAS



General information about company

Scrip Code 516030
NSE Symbol PAKKA
MSEI Symbol NOTLISTED
ISIN INE551D01018
Name of company PAKKA 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 13-08-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-08-2025
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 Multi segment
Description of single segment
Start date and time of board meeting 13-08-2025   09:00:00
End date and time of board meeting 13-08-2025   15:35:00
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 8,196.73 8,196.73
Other income 133.62 133.62
Total income 8,330.35 8,330.35
2 Expenses
(a) Cost of materials consumed 3,432.86 3,432.86
(b) Purchases of stock-in-trade 264.07 264.07
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (123.47) (123.47)
(d) Employee benefit expense 1,370.18 1,370.18
(e) Finance costs 297.71 297.71
(f) Depreciation, depletion and amortisation expense 413.16 413.16
(f) Other Expenses
1 Power and Fuelt 883.96 883.96
2 Other expensest 1,776.32 1,776.32
Total other expenses 2,660.28 2,660.28
Total expenses 8,314.79 8,314.79
3 Total profit before exceptional items and tax 15.56 15.56
4 Exceptional items 0.00 0.00
5 Total profit before tax 15.56 15.56
6 Tax expense
7 Current tax 168.54 168.54
8 Deferred tax 0.00 0.00
9 Total tax expenses 168.54 168.54
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 (152.98) (152.98)
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 (152.98) (152.98)
17 Other comprehensive income net of taxes 42.93 42.93
18 Total Comprehensive Income for the period (110.05) (110.05)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (152.98) (152.98)
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (110.05) (110.05)
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 4,494.81 4,494.81
Face value of equity share capital 10 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 -0.39 -0.39
Diluted earnings (loss) per share from continuing operations -0.39 -0.39
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 -0.39 -0.39
Diluted earnings (loss) per share from continuing and discontinued operations -0.39 -0.39
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1) The above Unaudited Standalone Financial Results have been reviewed by the Audit Committee in its meeting held on 13th August, 2025 and approved by the Board of Directors at their meeting held on 13th August, 2025. The Statutory Auditors of the Company have carried out Limited Review of the aforesaid results. 2) These Financial Results have been prepared in accordance with the recognition and measurement principles of the Indian Accounting Standards( Ind AS), prescribed under section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in accordance with the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. 3) In respect of the Company’s TSOP-2021, during the period ended 30th June 2025, a. Expense of Rs.4.13 lakhs was recognised in respect of TSOP-21 plan , which is shown under employee benefit expense. 4) In Line with the clutter- free business philosophy, the Board of Directors in its meeting held on 27th March, 2024 has considered and instructed to prepare a scheme of Merger of Pakka Impact Limited (CIN:U74110UP2014PLC062982), a wholly owned subsidiary company into Pakka Limited (CIN: L24231UP1981PLC005294) in terms of the provisions of Section 230-232 of the Companies Act, 2013 and place it before the Audit Committee and Board for their approval. 5) The results of the company are available on the company's website www.pakka.com, BSE website at www.bseindia.com and NSE website at www.nseindia.com.



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)
1 Paper & pulp 6,953.09 6,953.09
2 Moulded Productst 1,377.26 1,377.26
Total Segment Revenue 8,330.35 8,330.35
Less: Inter segment revenue 0.00 0.00
Revenue from operations 8,330.35 8,330.35
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Paper & pulp 142.79 142.79
2 Moulded Productst (60.75) (60.75)
Total Profit before tax 82.04 82.04
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income 66.48 66.48
Profit before tax 15.56 15.56
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Paper & pulp 84,791.37 84,791.37
2 Moulded Productst 1,569.01 1,569.01
Total Segment Asset 86,360.38 86,360.38
Un-allocable Assets 31.07 31.07
Net Segment Asset 86,391.45 86,391.45
4 Segment Liabilities
Segment Liabilities
1 Paper & pulp 35,036.55 35,036.55
2 Moulded Productst 2,908.33 2,908.33
Total Segment Liabilities 37,944.88 37,944.88
Un-allocable Liabilities 2,702.71 2,702.71
Net Segment Liabilities 40,647.59 40,647.59
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 1) The Company is engaged in the following business segments: - Paper & Pulp - Moulded Products 2) Segments have been identified taking into account the nature of activities and nature of risks and



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 remeasurements of defined benefit plans (39.09) (39.09)
2 Foreign Currency Transition Reserve 72.19 72.19
Total Amount of items that will not be reclassified to profit and loss 33.10
2 Income tax relating to items that will not be reclassified to profit or loss (9.83) (9.83)
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 0.00 0.00
5 Total Other comprehensive income 42.93 42.93