Integrated Filing — IndAS



General information about company

Scrip Code 532742
NSE Symbol PAUSHAKLTD
MSEI Symbol NOTLISTED
ISIN INE111F01024
Name of company PAUSHAK 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 27-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Standalone
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 Speciality Chemicals and Intermediates
Start date and time of board meeting 27-01-2026   16:30:00
End date and time of board meeting 27-01-2026   17:15:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There is no default in payment of interest or principal amount.



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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 4,879.54 16,345.66
Other income 97.29 390.22
Total income 4,976.83 16,735.88
2 Expenses
(a) Cost of materials consumed 1,198.45 3,821.18
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (202.03) (294.63)
(d) Employee benefit expense 1,089.99 3,050.06
(e) Finance costs 1.25 9.74
(f) Depreciation, depletion and amortisation expense 495.23 1,348.21
(f) Other Expenses
1 Other Expenses 1,651.87 5,362.23
Total other expenses 1,651.87 5,362.23
Total expenses 4,234.76 13,296.79
3 Total profit before exceptional items and tax 742.07 3,439.09
4 Exceptional items 0.00 0.00
5 Total profit before tax 742.07 3,439.09
6 Tax expense
7 Current tax (88.29) (12.98)
8 Deferred tax 213.36 770.49
9 Total tax expenses 125.07 757.51
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 617.00 2,681.58
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 617.00 2,681.58
17 Other comprehensive income net of taxes (10.66) 19.91
18 Total Comprehensive Income for the period 606.34 2,701.49
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 1,232.85 1,232.85
Face value of equity share capital 5 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 2.5 10.88
Diluted earnings (loss) per share from continuing operations 2.5 10.88
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 2.5 10.88
Diluted earnings (loss) per share from continuing and discontinued operations 2.5 10.88
24 Debt equity ratio 0.1600 0.1600
25 Debt service coverage ratio
26 Interest service coverage ratio 11.0800 11.0800
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above results were reviewed by the Statutory Auditors, recommended by the Audit Committee and approved by the Board of Directors of the Company. 2. The Company is engaged in the business of Speciality Chemicals only and therefore, there is only one reportable segment. 3. The Government of India has notified the implementation of four new Labour Codes on 21st November, 2025, by consolidating and rationalizing 29 existing labour laws. The Company has provisionally estimated the financial implications thereof and has made additional provision under 'Employee benefit expense' for INR 101.07 lacs in the financial results for the quarter and nine months ended on 31st December, 2025. This will be reviewed and revised, if required once Central / State Rules are notified by the Government on all aspects of the Codes. 4. Pursuant to approval of the members: (a) The Authorised share capital of the Company was reclassified from Rs. 20,00,00,000/- (Rupees Twenty Crore) divided into 90,00,000 (Ninety Lac) Equity Shares of Rs.10/- (Rupees Ten Only) each and 11,00,000 (Eleven Lac) Redeemable Cumulative Preference Shares of Rs. 00/- (Rupees Hundred Only) each to Rs. 20,00,00,000/- (Rupees Twenty Crore) divided into 4,00,00,000 (Four Crore) Equity Shares of Rs. 5/- (Rupees Five Only) each. (b) 30,82,114 equity shares of face value of Rs.10/- (Rupees Ten Only) each as on the record date i.e., 3rd October, 2025 were sub-divided into 61,64,228 equity shares of face value of Rs.5/- (Rupees Five Only) each; and (c) On 6th October, 2025 (deemed allotment date), the Allotment Committee of the Board of Directors allotted 1,84,92,684 (One Crore Eighty Four lacs Ninety Two Thousand Six Hundred and Eighty Four) equity shares in the proportion of 3:1 i.e., 3 (Three) bonus equity shares of Rs. 5/- (Rupees Five Only) each for every 1 (One) existing fully paid-up equity share of Rs. 5/- (Rupees Five Only) each as Bonus Shares held as on the record date i.e. 3rd October, 2025, by capitalizing Capital Redemption Reserve and General Reserve. The bonus shares were listed on BSE Limited w.e.f. 7th October, 2025. 5. The Earning Per Share in respect of the previous quarters/periods has been restated to give effect of sub-division of shares and allotment of bonus shares in line with requirement of IND AS 33 'Earnings per share'. 6. The Board of Directors of the Company, at its meeting held on 9th October, 2025 had approved the proposal to make an application for listing of the equity shares of the Company on the National Stock Exchange of India Limited (‘NSE’). The said application was approved by NSE and the equity shares of the Company got listed and started trading on NSE w.e.f. 1st December, 2025. 7. The previous quarters'/years' figures have been regrouped/rearranged wherever necessary to make it comparable with the current quarter/period.



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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
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 (0.99) (8.34)
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 11.65 (11.57)
5 Total Other comprehensive income (10.66) 19.91