Integrated Filing — IndAS



General information about company

Scrip Code 543915
NSE Symbol PAVNAIND
MSEI Symbol NOTLISTED
ISIN INE07S101038
Name of company PAVNA INDUSTRIES 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 12-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Single segment
Description of single segment AUTOMOTIVE SEGMENT
Start date and time of board meeting 12-11-2025   17:00:00
End date and time of board meeting 12-11-2025   17:45:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 7,415.37 13,455.80
Other income 86.74 103.74
Total income 7,502.11 13,559.54
2 Expenses
(a) Cost of materials consumed 3,864.43 6,892.29
(b) Purchases of stock-in-trade 1,018.59 1,761.01
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (123.80) (217.78)
(d) Employee benefit expense 701.84 1,462.05
(e) Finance costs 145.30 250.21
(f) Depreciation, depletion and amortisation expense 352.31 691.27
(f) Other Expenses
1 Other Expenses 1,256.70 2,357.27
Total other expenses 1,256.70 2,357.27
Total expenses 7,215.37 13,196.32
3 Total profit before exceptional items and tax 286.74 363.22
4 Exceptional items 0.00 (257.61)
5 Total profit before tax 286.74 105.61
6 Tax expense
7 Current tax 92.01 121.09
8 Deferred tax 26.91 (11.71)
9 Total tax expenses 118.92 109.38
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 167.82 (3.77)
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 167.82 (3.77)
17 Other comprehensive income net of taxes 33.26 (0.90)
18 Total Comprehensive Income for the period 201.08 (4.67)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 126.598 (82.944)
Total profit or loss, attributable to non-controlling interests 41.221 79.193
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 159.85 (84.17)
Total comprehensive income for the period attributable to owners of parent non-controlling interests 41.22 79.52
21 Details of equity share capital
Paid-up equity share capital 1,395.30 1,395.30
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 0.91 -0.59
Diluted earnings (loss) per share from continuing operations 0.86 -0.57
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 0.91 -0.59
Diluted earnings (loss) per share from continuing and discontinued operations 0.86 -0.57
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.Based on the guiding principle given in IND AS 108 on Operating Segments, the company's business acivity fall within a single operating segment via, automotive segment. 2.The above Consolidated financial results have been prepared in accordance with Indian Accounting Standards notified under section 133 of Companies Act, 2013, read together with the Companies (Indian Accounting Standard) Rules, 2015 (as amended). 3.The above Consolidated financial results for the quarter and half year ended 30th September, 2025 has been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their meetings held on 12th November, 2025. 4.The figures for the quarter ended 30th September 2025 are the balancing figures betweeen the unaudited figures in respect of half financial year ended 30th September 2025 and the unaudited figures for first quarter ended June 30, 2025 which was subject to Limited review by the statutory Auditor. 5.The Company has sub-division of shares as on dated September 01, 2025. Now the face value of equity per share Rs 1.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 11,327.25
Capital work-in-progress 42.56
Investment property 0.00
Goodwill 0.00
Other intangible assets 101.01
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 1,879.31
Total non-current financial assets 1,879.31
Deferred tax assets (net) 1,069.83
Other non-current assets 40.10
Total non-current assets 14,460.06
2 Current assets
Inventories 11,762.65
Current financial asset
Current investments 0.00
Trade receivables, current 4,981.60
Cash and cash equivalents 140.80
Bank balance other than cash and cash equivalents 4.68
Loans, current 0.00
Other current financial assets 0.50
Total current financial assets 5,127.58
Current tax assets (net) 141.73
Other current assets 1,143.61
Total current assets 18,175.57
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 32,635.63
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,395.30
Other equity 18,492.17
Total equity attributable to owners of parent 19,887.47
Non controlling interest 1,311.26
Total equity 21,198.73
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 808.23
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 120.91
Total non-current financial liabilities 929.14
Provisions, non-current 315.38
Deferred tax liabilities (net) 24.54
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 1,269.06
Current liabilities
Current financial liabilities
Borrowings, current 6,886.07
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 634.98
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,919.10
Total Trade payable 2,554.08
Other current financial liabilities 373.75
Total current financial liabilities 9,813.90
Other current liabilities 153.30
Provisions, current 200.39
Current tax liabilities (Net) 0.25
Deferred government grants, Current
Total current liabilities 10,167.84
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 11,436.90
Total equity and liabilites 32,635.63
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) The Company has allotted 17,72,200 equity shares @Rs.505 (FV is Rs.10 and Securities Premium is Rs.495) and Fully Convertible 24,00,000 Warrants @Rs.505 (FV is Rs.10 and Securities Premium is Rs.495) (25% received) on 29th January, 2025.



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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
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
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 (33.26) 0.90
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
5 Total Other comprehensive income 33.26 (0.90)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 105.61
Adjustments for reconcile profit (loss)
Adjustments for finance costs 256.70
Adjustments for decrease (increase) in inventories (315.48)
Adjustments for decrease (increase) in trade receivables, current (655.02)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 64.06
Adjustments for decrease (increase) in other non-current assets (1,431.38)
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 474.66
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 122.57
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 691.27
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss (51.43)
Adjustments for provisions, current (0.22)
Adjustments for provisions, non-current 7.32
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (836.95)
Net cash flows from (used in) operations (731.34)
Dividends received 0.00
Interest paid 0.00
Interest received (0.28)
Income taxes paid (refund) 173.23
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (904.85)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment (3,246.53)
Purchase of property, plant and equipment (266.25)
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 0.28
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (2,980.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 4,190.97
Repayments of borrowings 0.00
Payments of lease liabilities 30.02
Dividends paid 0.00
Interest paid 250.21
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 3,910.74
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 25.89
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 25.89
Cash and cash equivalents cash flow statement at beginning of period 114.90
Cash and cash equivalents cash flow statement at end of period 140.79