Integrated Filing — IndAS



General information about company

Scrip Code 513519
NSE Symbol PITTIENG
MSEI Symbol NOTLISTED
ISIN INE450D01021
Name of company PITTI ENGINEERING 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 05-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-01-2026
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 Geographical
Description of single segment
Start date and time of board meeting 05-02-2026   16:30:00
End date and time of board meeting 05-02-2026   17:30:00
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
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 01-10-2025 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 42,154.20 1,20,023.98
Other income 639.65 3,499.52
Total income 42,793.85 1,23,523.50
2 Expenses
(a) Cost of materials consumed 21,688.25 68,456.49
(b) Purchases of stock-in-trade 4,192.06 4,192.06
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (190.97) (1,313.98)
(d) Employee benefit expense 3,355.77 10,144.22
(e) Finance costs 2,133.12 6,109.83
(f) Depreciation, depletion and amortisation expense 2,487.60 7,353.03
(f) Other Expenses
1 Other Expenses 6,060.43 17,816.60
Total other expenses 6,060.43 17,816.60
Total expenses 39,726.26 1,12,758.25
3 Total profit before exceptional items and tax 3,067.59 10,765.25
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,067.59 10,765.25
6 Tax expense
7 Current tax 739.65 2,676.01
8 Deferred tax 154.43 600.49
9 Total tax expenses 894.08 3,276.50
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 2,173.51 7,488.75
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 2,173.51 7,488.75
17 Other comprehensive income net of taxes (14.08) 98.46
18 Total Comprehensive Income for the period 2,159.43 7,587.21
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 1,883.10 1,883.10
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 5.88 20.16
Diluted earnings (loss) per share from continuing operations 5.88 20.16
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 5.88 20.16
Diluted earnings (loss) per share from continuing and discontinued operations 5.88 20.16
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. The above financial results for the quarter and nine months ended 31st December 2025 has been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 5th February 2026. 2. The financial results have been prepared in accordance with 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 terms of Regulations issued by Securities and Exchange Board of India (SEBI). 3. The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes viz the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the Codes). The Codes have been made effective from 21st November, 2025. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The incremental impact of these changes as assessed by the Company based of the information available and consistent with the guidance provided by the Institute of Chartered Accountants of India has been recognised in the consolidated financial results of the Company for the quarter and nine months ended 31st December 2025. Based on actuarial valuation, the Company recognised an incremental gratuity expense of Rs. 0.14 Lakhs as past service cost under the head Employee benefit expenses during the quarter and nine months ended 31st December 2025. The impact of the change is not material. The Company shall evaluate further impact, if any, on the measurement of employee benefits and would provide appropriate accounting treatment as and when the relevant rules are notified by the Government. 4. The Pitti Engineering Limited Employee Welfare Trust (ESOP Trust) purchased equity shares of the Company from the open market and outstanding as on 31st December, 2025 is 7,40,000 company shares . The Company considers the ESOP Trust as its extension, and accordingly, the shares held by the Trust are treated as treasury shares in accordance with IND AS 32. For the accounting of employee stock options granted, the Company and its subsidiaries have adhered to the requirements of IND AS 102. The adjustment to the earnings per share due to the grant of options is anti-dilutive; hence, the basic and diluted earnings per share remain the same. 5. The Company has only one business segment, which is manufacturing of engineering products of Iron and Steel, hence the reporting is done as a single segment. For the geographical segment revenue and assets please refer to point no.5 of the results submitted to the stock exchanges. 6. Figures of the previous quarters/year have been regrouped wherever necessary to correspond with current year's presentation.



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 India 30,578.71 82,591.85
2 Outside India 11,575.49 37,432.13
Total Segment Revenue 42,154.20 1,20,023.98
Less: Inter segment revenue
Revenue from operations 42,154.20 1,20,023.98
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India 0.00 0.00
2 Outside India 0.00 0.00
Total Profit before tax 0.00 0.00
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 0.00 0.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India 2,09,839.71 2,09,839.71
2 Outside India 11,291.44 11,291.44
Total Segment Asset 2,21,131.15 2,21,131.15
Un-allocable Assets 0.00 0.00
Net Segment Asset 2,21,131.15 2,21,131.15
4 Segment Liabilities
Segment Liabilities
1 India 0.00 0.00
2 Outside India 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



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 Remeasurement of the net defined benefit liability/assets (18.82) 131.57
Total Amount of items that will not be reclassified to profit and loss (18.82) 131.57
2 Income tax relating to items that will not be reclassified to profit or loss (4.74) 33.11
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 (14.08) 98.46