| Scrip Code | 544606 |
|---|---|
| NSE Symbol | PINELABS |
| MSEI Symbol | NOTLISTED |
| ISIN | INE15B701018 |
| Name of company | PINE LABS 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 | 03-12-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | |
| 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 03-12-2025 15:06:00 |
| End date and time of board meeting | 03-12-2025 15:53:00 |
| 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 | Declaration of unmodified opinion |
| 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 | 64,990.00 | 1,26,581.00 | |
| Other income | 2,301.00 | 6,018.00 | |
| Total income | 67,291.00 | 1,32,599.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 8,061.00 | 15,133.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 74.00 | 664.00 |
| (d) | Employee benefit expense | 26,786.00 | 55,918.00 |
| (e) | Finance costs | 2,127.00 | 4,269.00 |
| (f) | Depreciation, depletion and amortisation expense | 6,587.00 | 13,111.00 |
| (f) | Other Expenses | ||
| 1 | Transaction and related costs | 7,112.00 | 13,063.00 |
| 2 | Impairment of non-current assets | 118.00 | 152.00 |
| 3 | Impairment losses on financial assets and contract assets | 955.00 | 2,318.00 |
| 4 | Other expenses | 14,348.00 | 27,326.00 |
| Total other expenses | 22,533.00 | 42,859.00 | |
| Total expenses | 66,168.00 | 1,31,954.00 | |
| 3 | Total profit before exceptional items and tax | 1,123.00 | 645.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 1,123.00 | 645.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 787.00 | 1,219.00 |
| 8 | Deferred tax | (268.00) | (1,663.00) |
| 9 | Total tax expenses | 519.00 | (444.00) |
| 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 | 604.00 | 1,089.00 |
| 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 | (7.00) | (13.00) |
| 16 | Total profit (loss) for period | 597.00 | 1,076.00 |
| 17 | Other comprehensive income net of taxes | 186.00 | 615.00 |
| 18 | Total Comprehensive Income for the period | 783.00 | 1,691.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 597.00 | 1,076.00 | |
| 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 | 783.00 | 1,691.00 | |
| 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 | 4,471.00 | 4,471.00 | |
| 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 | 0.06 | 0.1 | |
| Diluted earnings (loss) per share from continuing operations | 0.06 | 0.1 | |
| 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 | 0.06 | 0.1 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.06 | 0.1 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | EPS is not annualised for the quarter and half year ended 30 September 2025, quarter ended 30 June 2025 and quarter and half year ended 30 September 2024. 1)The above standalone financial results of Pine Labs Limited (formerly known as Pine Labs Private Limited) (the Company) and consolidated financial results of Pine Labs Limited (formerly known as Pine Labs Private Limited) (the Company) and its subsidiaries (together referred to as the Group) and its associate have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (SEBI) Listing Obligations and Disclosure Requirements (LODR) Regulations, 2015, as amended (Listing Regulations). 2) The standalone and consolidated financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 03 December 2025. The statutory auditors have carried out a limited review of the financial results of the quarter and half-year ended 30 September 2025. 3) As per IND AS 108 - Operating Segments, the Group has two reportable segments namely Digital infrastructure and transaction platform and Issuing and acquiring platform. The Group has disclosed the segment information only as part of the consolidated financial results. 4) The Company's equity shares were listed on the National Stock Exchange of India Limited (NSE) and Bombay Stock Exchange Limited (BSE) on 14 November 2025. Thus, this statement of unaudited standalone and consolidated financial results for the quarter and half year ended 30 September 2025, is prepared in compliance with Regulation 33 of the Listing Regulations. 5) Subsequent to the quarter ended 30 September 2025, the Company has completed an initial public offering (IPO) comprising fresh issue of 9,41,29,524 equity shares with a face value of INR 1 each aggregating to INR 2,080.00 crores and sale of 8,23,48,779 equity shares by certain existing shareholders of the Company amounting to INR 1,819.91 crores. 6) The figures for the quarter ended 30 June 2025, corresponding quarter ended 30 September 2024 and corresponding half-year ended 30 September 2024 as reported in the statement have been approved by the Company's Board of Directors but have not been subjected to limited review since the requirement of submission of quarterly standalone and consolidated financial results is applicable on listing of equity shares of the Company from the quarter ended 30 September 2025. 7) During the year ended 31 March 2025, exceptional items in the consolidated financial results includes impairment of goodwill amounting to INR 28.46 crores and impairment of intangibles amounting to INR 8.12 crores acquired at the time of acquisition of Consumer App business. Basis internal management evaluation considering the recoverable value is less than the carrying value on account of reduced operations, technology obsolescence and marketability etc, the Group recorded such impairment. 8) Details of Employee Stock Option for the quarter and six months period ended 30 September 2025 are as follows: a) Employee Stock Option Plan - Erstwhile Pine Labs Limited, Singapore (Erstwhile Holding Company) up to 06 June 2025 :– 8,541 options granted, nil exercised, 5,318 options forfeited/expired/settled, 485,193 options transferred under Pine Labs Employee Stock Option Plan 2025 pursuant to merger. b) Pine Labs Employee Stock Option Plan 2025 :– 61,705,619 options issued by the Company as per Swap Ratio, 25,361,394 options granted, 673,949 options forfeited/expired and 27,556,978 options applied for exercise pending for allotment as at 30 September 2025. 9) The Board of Directors of Pine Labs Limited (formerly known as Pine Labs Private Limited) (hereinafter referred to as Transferee Company) and Erstwhile Pine Labs Limited, Singapore (erstwhile holding company) (hereinafter referred to as Transferor Company) on 08 February 2024 and 13 December 2023 (modification of the Scheme approved on 07 February 2024) respectively, had approved the draft Scheme of Arrangement ('Scheme') among Transferor Company, the Transferee Company and their respective shareholders under section 210 read with section 212 of the Companies Act 1967 of Singapore, sections 230 to 232, read with section 234 of the Companies Act, 2013 of India and other applicable provisions of the Companies act 1967 of Singapore, the Companies Act, 2013 of India and rules thereunder to effect an amalgamation between Transferor Company and Transferee Company. The Scheme became effective on 6 June 2025, pursuant to the effectiveness of Scheme, the Transferor Company along with its investment in the subsidiaries have been transferred to and vested in the Transferee Company with effect from 06 June 2025. These standalone and consolidated financial results has been prepared using the principles as prescribed under Appendix C of Ind AS 103 for Business combinations of entities under common control giving the retrospective effect to the merger consummated on 06 June 2025 as if the merger has been made effective 1 April 2024. Accordingly, the impact of this merger has been considered while presenting the financial information for the year ended 31 March 2025, quarter and six months period ended 30 September 2024 and quarter ended 30 June 2025. Also accordingly, for EPS calculation weighted average number of shares has been determined after considering the cancellation of equity shares of the Transferee Company and pending issuance of Schemes shares to the shareholder of Transferor Company, in lieu of share held by them in the Transferor Company from the date of original allotment. 10) During the quarter and six months period ended 30 September 2025, Marc Kay Mathenz resigned as Chief Financial Officer of the Company w.e.f 31 August 2025 and Sameer Vasudev Kamath was appointed as Chief Financial Officer w.e.f 2 September 2025. 11) Subsequent to the quarter ended 30 September 2025, the Company has converted all its Compulsorily Convertible Preference Shares (CCPS) aggregating to 57,95,20,139 number of CCPS shares of various series with a face value of INR 1 each into 57,95,20,139 number of equity shares with a face value of INR 1 each at a conversion ratio of 1:1. 12) Subsequent to the quarter ended 30 September 2025, on 21 November 2025, the Government of India notified the Code on Social Security, 2020 (“Social Security Code”); the Occupational Safety, Health and Working Conditions Code, 2020; the Industrial Relations Code, 2020 and the Code on Wages, 2019, which consolidate, subsume and replace certain existing central labour legislations (collectively, the “Labour Codes”). As these notifications occurred after the reporting period, no impact of the Labour Codes has been reflected in the standalone and consolidated financial results of the Company/Group for the quarter and half-year ended 30 September 2025. The Company is currently evaluating the potential impact of these Labour codes on its business and operations. 13) Effective from the quarter ended 30 September 2025, the Group has prepared its results and other financial information in Indian rupee (INR) crores and have been rounded off to the nearest crores up to two decimals, accordingly all comparative figures have been rounded off to the nearest crores up to two decimals, to maintain consistency in presentation. 14) The standalone and consolidated financial results for the quarter and half year ended 30 September 2025 are also being made available on the Stock Exchange websites www.bseindia.com and www.nseindia.com and on the Company's website: www.pinelabs.com |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 31,222.00 | ||
| Capital work-in-progress | 5,812.00 | ||
| Investment property | 0.00 | ||
| Goodwill | 1,16,373.00 | ||
| Other intangible assets | 20,525.00 | ||
| Intangible assets under development | 10,214.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Investments accounted for using equity method | 959.00 | ||
| Non-current financial assets | |||
| Non-current investments | 2,787.00 | ||
| Trade receivables, non-current | 1,316.00 | ||
| Loans, non-current | 0.00 | ||
| Other non-current financial assets | 9,348.00 | ||
| Total non-current financial assets | 13,451.00 | ||
| Deferred tax assets (net) | 16,948.00 | ||
| Other non-current assets | 36,833.00 | ||
| Total non-current assets | 2,52,337.00 | ||
| 2 | Current assets | ||
| Inventories | 2,570.00 | ||
| Current financial asset | |||
| Current investments | 0.00 | ||
| Trade receivables, current | 98,273.00 | ||
| Cash and cash equivalents | 60,482.00 | ||
| Bank balance other than cash and cash equivalents | 5,45,891.00 | ||
| Loans, current | 103.00 | ||
| Other current financial assets | 1,45,811.00 | ||
| Total current financial assets | 8,50,560.00 | ||
| Current tax assets (net) | 0.00 | ||
| Other current assets | 25,087.00 | ||
| Total current assets | 8,78,217.00 | ||
| 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 | 11,30,554.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 10,266.00 | ||
| Other equity | 3,60,796.00 | ||
| Total equity attributable to owners of parent | 3,71,062.00 | ||
| Non controlling interest | |||
| Total equity | 3,71,062.00 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 1,875.00 | ||
| Trade payables, non-current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| Total Trade payable | 0.00 | ||
| Other non-current financial liabilities | 11,212.00 | ||
| Total non-current financial liabilities | 13,087.00 | ||
| Provisions, non-current | 5,389.00 | ||
| Deferred tax liabilities (net) | 1,325.00 | ||
| Deferred government grants, Non-current | 863.00 | ||
| Other non-current liabilities | 1,754.00 | ||
| Total non-current liabilities | 22,418.00 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 70,738.00 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 2,635.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 38,204.00 | ||
| Total Trade payable | 40,839.00 | ||
| Other current financial liabilities | 6,03,306.00 | ||
| Total current financial liabilities | 7,14,883.00 | ||
| Other current liabilities | 17,861.00 | ||
| Provisions, current | 2,478.00 | ||
| Current tax liabilities (Net) | 405.00 | ||
| Deferred government grants, Current | 1,447.00 | ||
| Total current liabilities | 7,37,074.00 | ||
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 | |
| Total liabilities | 7,59,492.00 | ||
| Total equity and liabilites | 11,30,554.00 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) | 1) other non current assets INR 368.33 crore includes right of use assets 112.05 crore and non current tax assets 238.08 crore and other non current assets 18.20 crore, reported separately in financial results. 2) Equity share capital INR 102.66 crore includes equity share capital 44.71 crore and intruments entirely equity in nature 57.95 crore. 3) other non current financial liabilites INR 112.12 crore includes lease liabilities 111.98 crore and other financial liability 0.14 crore. 4) Other current financial liabilities INR 6,033.06 Crore includes lease liabilities 20.10 crore, liabilities towards prepaid cards 5,126.33 and other current liabilites 886.63 crore |
|---|
| 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) | |||||||
| 1 | Digital infrastructure and transaction platform | 44,006.00 | 87,443.00 | ||||
| 2 | Issuing and acquiring platform | 20,984.00 | 39,138.00 | ||||
| Total Segment Revenue | 64,990.00 | 1,26,581.00 | |||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | 64,990.00 | 1,26,581.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Digital infrastructure and transaction platform | 36,783.00 | 73,428.00 | ||||
| 2 | Issuing and acquiring platform | 12,960.00 | 24,293.00 | ||||
| Total Profit before tax | 49,743.00 | 97,721.00 | |||||
| i. Finance cost | 2,127.00 | 4,269.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 46,500.00 | 92,820.00 | |||||
| Profit before tax | 1,116.00 | 632.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Digital infrastructure and transaction platform | 0.00 | 0.00 | ||||
| 2 | Issuing and acquiring platform | 0.00 | 0.00 | ||||
| Total Segment Asset | 0.00 | 0.00 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 0.00 | 0.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Digital infrastructure and transaction platform | 0.00 | 0.00 | ||||
| 2 | Issuing and acquiring platform | 0.00 | 0.00 | ||||
| Total Segment Liabilities | 0.00 | 0.00 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 0.00 | 0.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | 1) In reviewing the operational performance of the Group and allocating resources, the chief operating decision maker of the Group (“CODM”), who is the Group’s Chief Executive Officer (“CEO”), reviews the financial performance and forecasts, performance of key product lines, new product buildout/performance review, and other reviews such as employee performance, functional reviews and ad-hoc-reviews. The Group has a defined organization structure where the Group's CEO is placed at top of the hierarchy of the organization and is the only member of the management team with the authority to make or approve significant strategic and key operating decisions for the Group and evaluates the performance of the business (subject to oversight by the Company’s Board of Directors). The Group's operating segments, are strategic business units that offer different products and services. For each of the operating segments, the CODM reviews performance based on segment’s revenue and contribution margin. The review does not include breakups or details of assets and liabilities of these operating segments. |
|---|
| 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 | ||
| 1 | Remeasurement of defined benefit liability | -8200000 | -15900000 |
| 2 | Fair value changes on equity investments through OCI | 0 | 67900000 |
| 3 | Foreign exchange differences on translations of foreign operations | 24700000 | 15400000 |
| Total Amount of items that will not be reclassified to profit and loss | 165.00 | 674.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (21.00) | 59.00 |
| 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 | 186.00 | 615.00 |
| 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 | 645.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 4,269.00 | |||||
| Adjustments for decrease (increase) in inventories | 2,746.00 | |||||
| Adjustments for decrease (increase) in trade receivables, current | (15,765.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (2,589.00) | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | (36,511.00) | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | (37,861.00) | |||||
| Adjustments for increase (decrease) in trade payables, current | (13,905.00) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 6,857.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 13,111.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 2,470.00 | |||||
| Adjustments for provisions, current | 450.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 62,935.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | (7.00) | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | (938.00) | |||||
| Adjustments for share-based payments | 8,531.00 | |||||
| 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 | (1,048.00) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | (4,554.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | (13.00) | |||||
| Total adjustments for reconcile profit (loss) | (9,946.00) | |||||
| Net cash flows from (used in) operations | (9,301.00) | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | (5,687.00) | |||||
| Other inflows (outflows) of cash | 3,959.00 | |||||
| Net cash flows from (used in) operating activities | 345.00 | |||||
| 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 | 271.00 | |||||
| Purchase of property, plant and equipment | (8,551.00) | |||||
| 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 | 90.00 | |||||
| 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 | 632.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (1,203.00) | |||||
| Net cash flows from (used in) investing activities | 8,341.00 | |||||
| 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 | (645.00) | |||||
| Proceeds from exercise of stock options | 10,881.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 8,647.00 | |||||
| Repayments of borrowings | (3,335.00) | |||||
| Payments of lease liabilities | (1,002.00) | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | (4,282.00) | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (7,650.00) | |||||
| Net cash flows from (used in) financing activities | 21,142.00 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 29,828.00 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 42.00 | |||||
| Net increase (decrease) in cash and cash equivalents | 29,870.00 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 5,503.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 35,373.00 | |||||
| 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 | B S R & Co. LLP | Yes | 31-07-2028 | ||
|---|---|---|---|---|---|