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 30-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-12-2025
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 Multi segment
Description of single segment
Start date and time of board meeting 30-01-2026   09:00:00
End date and time of board meeting 30-01-2026   13:28:00
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
1) The company has not defaulted in repayment of loans or other borrowings or in the payment of interest thereon to any lender during the year. 2) The company has not been declared wilful defaulter by any bank or financial institution or other lenders during the year



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 9,619.18 25,425.48
Other income 344.72 803.55
Total income 9,963.90 26,229.03
2 Expenses
(a) Cost of materials consumed 3,873.94 10,270.19
(b) Purchases of stock-in-trade 415.62 921.34
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (336.45) 194.65
(d) Employee benefit expense 1,097.84 2,652.52
(e) Finance costs 227.52 790.83
(f) Depreciation, depletion and amortisation expense 416.34 1,242.30
(f) Other Expenses
1 Power and Fuel 1,476.63 3,611.92
2 Other Expenses 1,517.67 4,576.63
Total other expenses 2,994.30 8,188.55
Total expenses 8,689.11 24,260.38
3 Total profit before exceptional items and tax 1,274.79 1,968.65
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,274.79 1,968.65
6 Tax expense
7 Current tax 382.83 573.54
8 Deferred tax (22.40) (35.30)
9 Total tax expenses 360.43 538.24
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 914.36 1,430.41
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 914.36 1,430.41
17 Other comprehensive income net of taxes 10.26 (3.26)
18 Total Comprehensive Income for the period 924.62 1,427.15
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 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 0.2 3.18
Diluted earnings (loss) per share from continuing operations 0.2 3.18
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 0.2 3.18
Diluted earnings (loss) per share from continuing and discontinued operations 0.2 3.18
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) Notes: 1) The above Unaudited Standalone Financial Results have been reviewed by the Audit Committee in its meeting held on 29th January, 2026 and approved by the Board of Directors at their meeting held on 30th January, 2026. 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 31st Decmeber 2025, a. During the period the company has extended TSOP-21 end date from December 31, 2026 to Decmber 31, 2031. b. During the quarter the company has issued the Tranche IV under the Pakka Stock option Plan, 2021 (TSOP 2021) comprising 1,24,500 ESOPS with an exercise price of Rs.152.21 per options, vesting on 31 December 2026. 4) Pursuant to the assessment carried out by the Company in accordance with applicable Ind AS, the implementation of the Labour Codes has resulted in an estimated incremental impact of Rs 5.50 lakhs on the financial results on accounts of gratuity and leave encashment. The company continues to monitor the finalisation of central and state rules and additional imapct if any will be accounted as and when ascertained. 5) The plant was shut from 16th June, 2025 to 26th July, 2025 on account of expansion of production facility as part of Project Jagriti. 6) During the quarter, the Company approved the extension of the validity period of outstanding warrants from 12 months to 18 months. 7) The scheme of Merger of Pakka Impact Limited (CIN: U74110UP2014PLC062982), a wholly owned subsidiary company into Pakka Limited (CIN: L24231UP1981PLC005294) effective 1st April, 2025 has been approved by the Board of Directors in their meeting held on 30th May, 2025 in terms of the provisions of Section 230-232 of the Companies Act, 2013. The same is subject to regulatory approvals. Pending reciept of such approvals, the financial results do not include the effects of PIL's financials. The second motion application was heard by the Hon'ble NCLT, Allahbad Bench on 27 January 2026, and the matter is posted for final hearing and orders on 2 April 2026. 8) As per the Board approval, Pakka Pte Limited, a wholly owned subsidiary of the Company shall be closed in this Financial Year. Requisite provision for impairment has already been considered in the audited financials of FY 2023-24. 9) Figures of previous reporting periods have been regrouped wherever necessary to correspond with the figures of the current reporting period. 10) 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 01-10-2025 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)
1 Paper & pulp 8,279.71 21,593.24
2 Moulded Products 1,684.19 4,635.79
Total Segment Revenue 9,963.90 26,229.03
Less: Inter segment revenue 0.00 0.00
Revenue from operations 9,963.90 26,229.03
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Paper & pulp 1,551.34 2,516.36
2 Moulded Products (226.48) (393.42)
Total Profit before tax 1,324.86 2,122.94
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 50.07 154.29
Profit before tax 1,274.79 1,968.65
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Paper & pulp 93,628.97 93,628.97
2 Moulded Products 1,850.97 1,850.97
Total Segment Asset 95,479.94 95,479.94
Un-allocable Assets 45.81 45.81
Net Segment Asset 95,525.75 95,525.75
4 Segment Liabilities
Segment Liabilities
1 Paper & pulp 39,281.00 39,281.00
2 Moulded Products 3,522.96 3,522.96
Total Segment Liabilities 42,803.96 42,803.96
Un-allocable Liabilities 2,513.54 2,513.54
Net Segment Liabilities 45,317.50 45,317.50
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 returns.



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
1 remeasurements of defined benefit plans 13.71 (4.36)
Total Amount of items that will not be reclassified to profit and loss 13.71 (4.36)
2 Income tax relating to items that will not be reclassified to profit or loss 3.45 (1.10)
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 10.26 (3.26)





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 14-10-2024
Amount Raised 24,480.00
Report filed for Quarter ended 31-12-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable Care Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation N.A.
Comments of the Audit Committee after review Approved and Recommended to the Board.
Comments of the auditors, if any N.A.
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Investment in Plant & Machinery (Jagriti Project) N.A. 190.00 0.00 129.56 0.00 1. Company had come out with preferential issue of 54 lakh equity shares aggregating to Rs. 146.88 crore @ Rs. 272/- per share including securities premium of Rs.262 per share to the non-promoters. Company had also come out with preferential share warrants issue of up to 36 lakh fully convertible warrants (convertible into equal number of equity shares) aggregating to Rs. 97.92 crore, at an issue price of Rs. 272 per warrant ((including share premium of Rs. 262 per warrant) including warrant subscription price of Rs. 68.00 and the warrant exercise price of Rs. 204.00 each on preferential basis to the persons/entities belonging to non-promoter category (Allotees). Total amount to be raised from the preferential issue is Rs. 244.80 crore. 2. Till September 30, 2025, the warrants have been fully subscribed from the proposed allottees (i.e. non-promoter category) with 25% of the issue price received as upfront payment aggregating to Rs. 24.48 crore at the rate of Rs. 68 per warrant and balance 75% of the warrants exercise price to be received within 18 months from the date of allotment. The same remains fully unutilized till Q3FY25. The preferential issue of equity shares has been fully subscribed, raising the entire amount of Rs. 146.88 crore.
2 Investment in Subsidiary N.A. 30.00 0.00 17.00 0.00
3 General corporate purposes N.A. 24.80 0.00 24.80 0.00


Signatory Details

Name of signatory Neetika Suryawanshi
Designation of person Chief Financial Officer
Place Ayodhya
Date 30-01-2026