Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol PRITIKA
MSEI Symbol NOTLISTED
ISIN INE0MJQ01020
Name of company Pritika Engineering Components Limited
Type of company SME
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 06-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-01-2026
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 Manufacture of Tractor and Automobile Parts
Start date and time of board meeting 06-02-2026   12:30:00
End date and time of board meeting 06-02-2026   13:40:00
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? Yes



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 3,035.99 9,844.63
Other income 19.96 59.07
Total income 3,055.95 9,903.70
2 Expenses
(a) Cost of materials consumed 2,163.30 6,452.67
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (407.95) (582.41)
(d) Employee benefit expense 218.59 634.30
(e) Finance costs 116.55 354.64
(f) Depreciation, depletion and amortisation expense 133.52 392.48
(f) Other Expenses
1 Other Expenses 638.85 1,960.56
Total other expenses 638.85 1,960.56
Total expenses 2,862.86 9,212.24
3 Total profit before exceptional items and tax 193.09 691.46
4 Exceptional items 0.00 0.00
5 Total profit before tax 193.09 691.46
6 Tax expense
7 Current tax 34.47 108.74
8 Deferred tax 20.28 67.93
9 Total tax expenses 54.75 176.67
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 138.34 514.79
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 138.34 514.79
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 138.34 514.79
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 1,318.25 1,318.25
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 0.52 1.95
Diluted earnings (loss) per share from continuing operations 0.52 1.95
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 0.52 1.95
Diluted earnings (loss) per share from continuing and discontinued operations 0.52 1.95
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. These Financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards ( 'Ind AS ') notified under The Companies ( Indian Accounting Standard ) Rules , 2015 as prescribed under Section 133 of The Companies Act ,2013 read with relevant rules issued there under . 2. The above Standalone Financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on 6th February, 2026 and have been reviewed by the Statutory Auditors of the Company . 3. The Company is in business of manufacturing of components for automotive industry and hence only one reportable operating segment as per 'Ind-AS - 108 : Operating Segments '. 4.In line with the requirements of Regulation 33 of Listings Regulations , the Standalone Financial results for the quarter and Nine months ended December 31 , 2025 are available on the website of NSE Limited ( URL :www.nseindia.com)and on company's website ( URL : www.pritikaengineering.com ) 5.The Company has completed the split/sub-division of its existing Equity Shares from Rs.10/-(Rupees Ten Only) each share to Rs.5/-(Rupees Five only) each share as per record date of February 14, 2025, as approved by shareholders at EGM of the Company held on January 17, 2025.Hence, the earning per share (EPS) have been adjusted for the current period as well as comparative period for the presentation purposes in accordance with IND AS 33. 6. The Government of India has notified the implementation of four new Labour Codes by consolidating and rationalized 26 existing labour laws. These Codes have been made effective from 21st November , 2025. The Company has estimated the financial implications thereof and has made additional provision of Rs. 3.00 Lakhs towards past services cost which has been included under employee benefit expenses in the financial results for the quarter and nine month ended on 31st December, 2025. The Company continues to monitor the finalisation of Central/State Rules and clarifications from the Government on all the aspects of the Codes and would provide appropriate accounting effect, if any, on the basis of such developments as needed. 7.Previous period figures have been regrouped/reclassified and restated wherever considered necessary to make them comparable. Date: 06-02-2026 (Harpreet Singh Nibber) Place:Mohali Chairman and Managing Director DIN No. 00239042



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 0.00 0.00
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 0.00 0.00
5 Total Other comprehensive income 0.00 0.00





Format for Disclosing Outstanding Default on Loans and Debt Securities

Amount in (Lakhs)

<
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 4,872.42
B Of the total amount outstanding, amount of default as on date 0.00
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0.00
B Of the total amount outstanding, amount of default as on date 0.00
3. Total financial indebtedness of the listed entity including short-term and long-term debt 4,872.42