Integrated Filing — IndAS
General information about company
| Scrip Code |
532524 |
| NSE Symbol |
PTC |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE877F01012 |
| Name of company |
PTC India 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 |
14-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
29-01-2026 |
| 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 |
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 |
14-02-2026 18:00:00 |
| End date and time of board meeting |
14-02-2026 20:07:00 |
| 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 |
3,40,537.00 |
12,87,327.00 |
|
Other income |
7,235.00 |
29,243.00 |
|
Total income |
3,47,772.00 |
13,16,570.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
0.00 |
0.00 |
| (b) |
Purchases of stock-in-trade |
3,19,497.00 |
12,14,104.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
0.00 |
0.00 |
| (d) |
Employee benefit expense |
2,352.00 |
6,956.00 |
| (e) |
Finance costs |
6,384.00 |
25,737.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
266.00 |
763.00 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
2,551.00 |
7,612.00 |
| 2 |
Impairment of financial instruments |
(1,268.00) |
(15,116.00) |
|
Total other expenses |
1,283.00 |
(7,504.00) |
|
Total expenses |
3,29,782.00 |
12,40,056.00 |
| 3 |
Total profit before exceptional items and tax |
17,990.00 |
76,514.00 |
| 4 |
Exceptional items |
(435.00) |
(435.00) |
| 5 |
Total profit before tax |
17,555.00 |
76,079.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
4,422.00 |
9,631.00 |
| 8 |
Deferred tax |
(47.00) |
6,931.00 |
| 9 |
Total tax expenses |
4,375.00 |
16,562.00 |
| 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 |
13,180.00 |
59,517.00 |
| 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 |
(56.00) |
100.00 |
| 16 |
Total profit (loss) for period |
13,124.00 |
59,617.00 |
| 17 |
Other comprehensive income net of taxes |
179.00 |
139.00 |
| 18 |
Total Comprehensive Income for the period |
13,303.00 |
59,756.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
11,405.00 |
50,029.00 |
|
Total profit or loss, attributable to non-controlling interests |
1,719.00 |
9,588.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
11,540.00 |
50,158.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
1,763.00 |
9,598.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
29,600.83 |
29,600.83 |
|
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 |
3.85 |
16.9 |
|
Diluted earnings (loss) per share from continuing operations |
3.85 |
16.9 |
| 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 |
3.85 |
16.9 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
3.85 |
16.9 |
| 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 |
|
Remarks
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) |
| 1 |
Power |
3,30,654.00 |
12,65,116.00 |
| 2 |
Financing business |
12,094.00 |
39,219.00 |
| 3 |
Unallocated |
5,024.00 |
12,235.00 |
|
Total Segment Revenue |
3,47,772.00 |
13,16,570.00 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
3,47,772.00 |
13,16,570.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Power |
6,746.00 |
32,431.00 |
| 2 |
Financing business |
6,081.00 |
32,451.00 |
| 3 |
Unallocated |
4,672.00 |
11,297.00 |
|
Total Profit before tax |
17,499.00 |
76,179.00 |
|
i. Finance cost |
0.00 |
0.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
0.00 |
0.00 |
|
Profit before tax |
17,499.00 |
76,179.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Power |
3,58,491.00 |
3,58,491.00 |
| 2 |
Financing business |
5,04,214.00 |
5,04,214.00 |
| 3 |
Unallocated |
0.00 |
0.00 |
|
Total Segment Asset |
8,62,705.00 |
8,62,705.00 |
|
Un-allocable Assets |
3,42,611.00 |
3,42,611.00 |
|
Net Segment Asset |
12,05,316.00 |
12,05,316.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Power |
2,93,285.00 |
2,93,285.00 |
| 2 |
Financing business |
2,06,151.00 |
2,06,151.00 |
| 3 |
Unallocated |
0.00 |
0.00 |
|
Total Segment Liabilities |
4,99,436.00 |
4,99,436.00 |
|
Un-allocable Liabilities |
3,299.00 |
3,299.00 |
|
Net Segment Liabilities |
5,02,735.00 |
5,02,735.00 |
|
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 |
Consolidated |
Consolidated |
|
Other comprehensive income [Abstract] |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
|
| 1 |
Remeasurements of post-employment benefit obligations |
137.00 |
190.00 |
| 2 |
Changes in fair value of FVTOCI equity instrument |
0.00 |
(3.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
137.00 |
187.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
35.00 |
48.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Change in cash flow hedge reserve |
103.00 |
0.00 |
|
Total Amount of items that will be reclassified to profit and loss |
103.00 |
0.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
26.00 |
0.00 |
| 5 |
Total Other comprehensive income |
179.00 |
139.00 |