Integrated Filing — IndAS



General information about company

Scrip Code 544519
NSE Symbol EUROPRATIK
MSEI Symbol NOTLISTED
ISIN INE198501012
Name of company EURO PRATIK SALES 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 07-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-02-2026
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 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 Single segment
Description of single segment WALL PANEL AND LAMINATES
Start date and time of board meeting 07-02-2026   10:30:00
End date and time of board meeting 07-02-2026   11:30:00
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



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 Consolidated Consolidated
1 Income
Revenue from operations 8,037.50 24,146.90
Other income 148.48 354.82
Total income 8,185.98 24,501.72
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 5,048.62 15,129.64
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,554.59) (3,012.74)
(d) Employee benefit expense 416.98 1,129.28
(e) Finance costs 55.46 167.05
(f) Depreciation, depletion and amortisation expense 148.51 437.24
(f) Other Expenses
1 Other Expenses 665.05 2,148.16
Total other expenses 665.05 2,148.16
Total expenses 4,780.03 15,998.63
3 Total profit before exceptional items and tax 3,405.95 8,503.09
4 Exceptional items 0.00 (788.79)
5 Total profit before tax 3,405.95 7,714.30
6 Tax expense
7 Current tax 995.40 2,132.64
8 Deferred tax 46.05 18.31
9 Total tax expenses 1,041.45 2,150.95
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 2,364.50 5,563.35
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 2,364.50 5,563.35
17 Other comprehensive income net of taxes 39.77 69.04
18 Total Comprehensive Income for the period 2,404.27 5,632.39
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2,325.78 5,588.99
Total profit or loss, attributable to non-controlling interests 38.72 (25.64)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2,366.72 5,657.28
Total comprehensive income for the period attributable to owners of parent non-controlling interests 37.55 (24.89)
21 Details of equity share capital
Paid-up equity share capital 1,022.00 1,022.00
Face value of equity share capital 1 1
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 2.28 5.47
Diluted earnings (loss) per share from continuing operations 2.28 5.47
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 2.28 5.47
Diluted earnings (loss) per share from continuing and discontinued operations 2.28 5.47
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above consolidated financial results for the quarter and nine months ended December 31, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on Febraury 7, 2026. The consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013, as amended, read with the relevant rules issued thereunder and in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations 2015 (the Regulations). The consolidated financial results have been reviewed by the Joint Statutory Auditors. 2. The said unaudited consolidated financial results represent the results of Euro Pratik Sales Limited (Holding Company) and its subsidiaries (the Holding Company and its subsidiaries together referred to as ''the Group) for the quarter and nine months ended December 31, 2025. 3. The group is primarily engaged in the business of 'Surface Decorative Products'. There is no separate reportable segment as per Ind AS 108 – Operating Segments. 4. On April 26, 2025, one of the holding company's godown located at Building No. M, Swagat Complex, Phase-2, Rahanal Village, Bhiwandi, Maharashtra, having carrying value of inventories of Rs. 3359.44 lakh and carrying value of PPE of Rs. 10.78 lakh, was severely damaged by Fire. This event has been intimated to the Insurance Company and the company has filed a claim for reimbursement with the Insurance Company. The holding company has charged to the statement of profit and loss, net loss on account of fire and reversal of input tax credit under GST on the loss of Inventory amounting to Rs. 788.79 lakh after considering claim receivable from insurance company and classified as exceptional item. 5. On December 1, 2025, the holding company has acquired the controlling stake of 51% in Uro Veneer World with its office in Bangalore, Karnataka, for a Investment of Rs. 76.50 crores. Founded in 1998 and headquartered in Bengaluru, Uro Veneer World (UVW), is one of South India’s most trusted interior d�cor brands, offering veneers, laminates, louvers, wall panels and allied products. The Company has accounted the assets and liabilities based on provisional amounts as permitted by Paragraph 45 of Ind AS 103, which provides a measurement period of one year from the acquisition date, to complete the final acquisition accounting. 6. The Board of the holding company, in its meeting held on November 17, 2025, has approved further investment in Euro Pratik Trade FZCO, Wholly- owned foreign subsidiary of the holding company, up to an amount of AED 10,00,000/- through share subscription. 7. During the quarter, the Holding company had further invested in Euro Pratik C Corp Inc, USA, foreign subsidiary of the Company, an amount of $ 1,89,000 by subscribing 18,90,000 shares of $ 0.100 each. 8. The holding company has completed its Initial Public Offer (IPO) of 1,82,74,798 equity shares of face value of Rs. 1/- each. The entire Issue comprised of Offer For Sale by Selling Shareholders aggregating to Rs. 45,131.49 lakhs. The issue comprised of 55,860 shares issued to the employees of the company at an issue price of Rs. 234 per share (including premium of Rs. 233 per share) and balance 1,82,18,938 to other investors at an issue price of Rs. 247 per share (including premium of 246 per share). Pursuant to the IPO, the equity shares of the holding company were listed on National Stock Exchange (NSE) Limited and BSE Ltd (BSE) on September 23, 2025. Accordingly, these are the first nine months results after the listing of equity shares and consequently, comparative numbers for the quarter and nine months ended December 31, 2024 were not subjected to limited review by the Statutory Auditors of the holding company and the management has exercised due care and diligence to ensure that the unaudited financial results of said period present a true and fair view of the group's financial performance and financial position. 9. The Government of India has consolidated 29 existing labour legislations into a united framework comprising 4 Labour Codes which were made effective from November 21, 2025. The effect for the corresponding supporting rules under these codes will be evaluated when they are notified. The group has considered the impact on the basis of best information and estimate available and accordingly, financial implications of the same has been recognised in the current quarter.



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 Consolidated Consolidated
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gains/ (losses) on defined benefit plans (net of tax) 36.08 60.84
Total Amount of items that will not be reclassified to profit and loss 36.08 60.84
2 Income tax relating to items that will not be reclassified to profit or loss 9.09 15.32
3 Amount of items that will be reclassified to profit and loss
1 Foreign Currency Translation Reserve 12.78 23.52
Total Amount of items that will be reclassified to profit and loss 12.78 23.52
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 39.77 69.04