| 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 | 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 | 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 |
| 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 | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 9,657.52 | 25,486.65 | |
| Other income | 319.24 | 759.57 | |
| Total income | 9,976.76 | 26,246.22 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 3,873.94 | 10,270.19 |
| (b) | Purchases of stock-in-trade | 459.70 | 994.25 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (336.55) | 194.65 |
| (d) | Employee benefit expense | 1,130.91 | 3,105.14 |
| (e) | Finance costs | 228.84 | 792.31 |
| (f) | Depreciation, depletion and amortisation expense | 416.93 | 1,245.23 |
| (f) | Other Expenses | ||
| 1 | Power and Fuel | 1,476.97 | 3,612.26 |
| 2 | Other Expenses | 1,658.02 | 5,150.21 |
| Total other expenses | 3,134.99 | 8,762.47 | |
| Total expenses | 8,908.76 | 25,364.24 | |
| 3 | Total profit before exceptional items and tax | 1,068.00 | 881.98 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 1,068.00 | 881.98 |
| 6 | Tax expense | ||
| 7 | Current tax | 360.43 | 538.24 |
| 8 | Deferred tax | 0.00 | 0.00 |
| 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 | 707.57 | 343.74 |
| 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 | 707.57 | 343.74 |
| 17 | Other comprehensive income net of taxes | 47.41 | 240.84 |
| 18 | Total Comprehensive Income for the period | 754.98 | 584.58 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 707.57 | 343.74 | |
| 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 | 754.98 | 584.58 | |
| 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 | 1.57 | 0.77 | |
| Diluted earnings (loss) per share from continuing operations | 1.57 | 0.77 | |
| 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 | 1.57 | 0.77 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 1.57 | 0.77 | |
| 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) | 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 Team Stock option Plan, 2021 (TSOP 2021) comprising 1,24,500 ESOPS with an exercise proce 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. |
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| Debt equity ratio | |
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| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Paper & Pulp | 8,292.57 | 21,610.43 | ||||
| 2 | Moulded Products | 1,684.19 | 4,635.79 | ||||
| Total Segment Revenue | 9,976.76 | 26,246.22 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 9,976.76 | 26,246.22 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Paper & Pulp | 1,345.08 | 1,432.45 | ||||
| 2 | Moulded Products | (226.48) | (393.42) | ||||
| Total Profit before tax | 1,118.60 | 1,039.03 | |||||
| i. Finance cost | 0.00 | 0.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 50.60 | 157.05 | |||||
| Profit before tax | 1,068.00 | 881.98 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Paper & Pulp | 89,882.79 | 89,882.79 | ||||
| 2 | Moulded Products | 1,850.97 | 1,850.97 | ||||
| Total Segment Asset | 91,733.76 | 91,733.76 | |||||
| Un-allocable Assets | 46.26 | 46.26 | |||||
| Net Segment Asset | 91,780.02 | 91,780.02 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Paper & Pulp | 39,941.63 | 39,941.63 | ||||
| 2 | Moulded Products | 3,522.96 | 3,522.96 | ||||
| Total Segment Liabilities | 43,464.59 | 43,464.59 | |||||
| Un-allocable Liabilities | 2,536.13 | 2,536.13 | |||||
| Net Segment Liabilities | 46,000.72 | 46,000.72 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| 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. |
|---|
| 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 | 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 | 13.71 | (4.36) |
| 2 | Foreign Currency Transititon reserve | 37.15 | 244.10 |
| Total Amount of items that will not be reclassified to profit and loss | 50.86 | 239.74 | |
| 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 | 47.41 | 240.84 |