Integrated Filing — IndAS



General information about company

Scrip Code 532742
NSE Symbol PAUSHAKLTD
MSEI Symbol NOTLISTED
ISIN INE111F01016
Name of company PAUSHAK 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 05-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Speciality Chemicals and Intermediates
Start date and time of board meeting 05-05-2026   16:30:00
End date and time of board meeting 05-05-2026   17:20:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 30-01-2025
Indicate Company website link for updated RPT policy of the Company https://www.paushak.com/wp-content/uploads/2025/06/Policy-on-dealing-with-Related-Party-Transaction.pdf
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
There is no default is payment of interest or principal amount.



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 5,514.44 21,860.10
Other income 820.64 1,210.86
Total income 6,335.08 23,070.96
2 Expenses
(a) Cost of materials consumed 1,902.75 5,723.93
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (852.66) (1,147.29)
(d) Employee benefit expense 925.55 3,975.61
(e) Finance costs 101.66 111.40
(f) Depreciation, depletion and amortisation expense 790.18 2,138.39
(f) Other Expenses
1 Other expenses 1,865.56 7,227.79
Total other expenses 1,865.56 7,227.79
Total expenses 4,733.04 18,029.83
3 Total profit before exceptional items and tax 1,602.04 5,041.13
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,602.04 5,041.13
6 Tax expense
7 Current tax 362.53 349.55
8 Deferred tax (11.44) 759.05
9 Total tax expenses 351.09 1,108.60
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 1,250.95 3,932.53
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 1,250.95 3,932.53
17 Other comprehensive income net of taxes (772.68) (752.77)
18 Total Comprehensive Income for the period 478.27 3,179.76
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 1,232.85 1,232.85
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 38,363.47
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 5.07 15.95
Diluted earnings (loss) per share from continuing operations 5.07 15.95
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 5.07 15.95
Diluted earnings (loss) per share from continuing and discontinued operations 5.07 15.95
24 Debt equity ratio 0.1900 0.1900
25 Debt service coverage ratio
26 Interest service coverage ratio 11.8600 11.8600
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above results were audited by the Statutory Auditors, recommended by the Audit Committee and approved by the Board of Directors of the Company. 2. The Company is engaged in the business of Speciality Chemicals only and therefore, there is only one reportable segment. 3. The Board has recommended dividend on Equity Shares at Rs.2.5/- per share i.e.50% for the year ended on 31st March, 2026. (P.Y. Rs. 20/- per share i.e. 200%). 4. The Government of India has notified the implementation of four new Labour Codes on 21st November, 2025, by consolidating and rationalizing 29 existing labour laws. The Company has provisionally estimated the financial implications thereof and has made additional provision under 'Employee benefit expense' for INR 101.07 lacs in the financial results for the quarter ended on 31st December, 2025. This will be reviewed and revised, if required once Central / State Rules are notified by the Government on all aspects of the Codes. 5. The Earning Per Share in respect of the previous quarters/year has been restated to give effect of sub-division of shares and allotment of bonus shares in line with requirement of IND AS 33 'Earnings per share'. 6. The figures for quarter ended 31st March 2026 are the balancing figures between the audited figures in respect of full financial year ended 31st March 2026 and year to date unaudited figures up to the third quarter ended 31st December 2025. 7. The previous quarters'/year's figures have been regrouped/rearranged wherever necessary to make it comparable with the current quarter/period.



Remarks

Debt equity ratio
Debt service coverage ratio The Company does not have any principal repayment in the FY 2025-26, hence this ratio is not applicable.
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 37,662.72
Capital work-in-progress 2,616.90
Investment property
Goodwill 0.00
Other intangible assets 3.81
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 12,239.34
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other Financial Assets 287.53
Total of other non-current financial assets 287.53
Total non-current financial assets 12,526.87
Deferred tax assets (net)
Other non-current assets
1 Other Non - Current Assets 17.72
Total of other non-current assets 17.72
Total non-current assets 52,828.02
2 Current assets
Inventories 3,664.29
Current financial asset
Current investments 2,734.52
Trade receivables, current 5,486.41
Cash and cash equivalents 1.83
Bank balance other than cash and cash equivalents 71.82
Loans, current 0.00
Other current financial assets
Total of other current financial assets 65.11
Total current financial assets 8,359.69
Current tax assets (net) 0.00
Other current assets
1 Other current assets 1,142.08
Total of other current assets 1,142.08
Total current assets 13,166.06
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 65,994.08
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,232.85
Other equity 47,879.28
Total equity attributable to owners of parent 49,112.13
Non controlling interest
Total equity 49,112.13
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 6,000.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities 6,000.00
Provisions, non-current 202.04
Deferred tax liabilities (net) 3,814.82
Deferred government grants, Non-current 320.61
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 10,337.47
Current liabilities
Current financial liabilities
Borrowings, current 1,693.99
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 210.72
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,855.97
Total Trade payable 3,066.69
Other current financial liabilities
1 - Other Financial Liabilities 1,408.49
Total of other current financial liabilities 1,408.49
Total current financial liabilities 6,169.17
Other current liabilities 115.20
1 Other Current Liabilities 115.20
Total of other current liabilities 115.20
Provisions, current 106.78
Current tax liabilities (Net) 120.03
Deferred government grants, Current 33.30
Total current liabilities 6,544.48
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 16,881.95
Total equity and liabilites 65,994.08
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 97.32 88.98
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 675.36 663.79
5 Total Other comprehensive income (772.68) (752.77)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 5,041.13
Adjustments for reconcile profit (loss)
Adjustments for finance costs 106.98
Adjustments for decrease (increase) in inventories (1,500.42)
Adjustments for decrease (increase) in trade receivables, current 1.02
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 223.68
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.41
Adjustments for other financial assets, current (13.49)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 1,061.23
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (9.42)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 2,138.39
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 42.61
Adjustments for provisions, non-current 41.92
Adjustments for other financial liabilities, current (53.50)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (33.61)
Adjustments for dividend income 38.06
Adjustments for interest income 310.78
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 8.24
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (795.40)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (11.85)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 857.95
Net cash flows from (used in) operations 5,899.08
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 533.75
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 5,365.33
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities (1,208.69)
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 40.30
Purchase of property, plant and equipment 8,809.07
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 57.27
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 38.06
Interest received 363.18
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (9,518.95)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 5,192.97
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 605.05
Interest paid 433.89
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 4,154.03
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 0.41
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 0.41
Cash and cash equivalents cash flow statement at beginning of period 1.42
Cash and cash equivalents cash flow statement at end of period 1.83





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 CNK & Associates LLP Yes 31-07-2027


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Paushak Ltd. Alembic Ltd. Promoters Group Purchase of goods or services 1,180.00 No additional Remarks 44.60 0.00 0.00 Textual Information(1)
2 Paushak Ltd. Alembic Ltd. Promoters Group Purchase of goods or services 1,180.00 No additional Remarks 0.07 0.00 0.00 Textual Information(2)
3 Paushak Ltd. Alembic Ltd. Promoters Group Sale of fixed assets 590.00 No additional Remarks 0.66 0.00 0.00
4 Paushak Ltd. Alembic Pharmaceuticals Ltd. Promoters Group Sale of goods or services 1,180.00 No additional Remarks 256.45 70.05 0.00
5 Paushak Ltd. Alembic Pharmaceuticals Ltd. Promoters Group Any other transaction Reimbursement of Expenses 95.51 No additional Remarks 51.39 0.00 16.12
6 Paushak Ltd. Ms. Yera Amin Close Member of KMP Purchase of goods or services 35.40 No additional Remarks 17.70 0.00 0.00
7 Paushak Ltd. Ms. Shreya Mukharji Close Member of KMP Purchase of goods or services 17.70 No additional Remarks 5.90 0.00 0.00
8 Paushak Ltd. Alembic City Ltd. Promoters Group Purchase of goods or services 19.49 No additional Remarks 9.75 0.00 0.00
9 Paushak Ltd. Alembic City Ltd. Promoters Group Any other transaction Reimbursement of Expenses 6.57 No additional Remarks 3.11 0.00 0.00
10 Paushak Ltd. Alembic City Ltd. Promoters Group Any other transaction Deposit placed 0.00 No additional Remarks 0.00 4.13 4.13
11 Paushak Ltd. Shreno Engineering Ltd. Promoters Group Purchase of fixed assets 1,180.00 No additional Remarks 16.14 9.28 0.00
12 Paushak Ltd. Nirayu Pvt. Ltd. Parent Investment 800.00 Not Applicable (800.00) 8,296.00 6,881.03 Textual Information(3)
13 Paushak Ltd. Mr. Udit Amin Promoters Any other transaction Commission to Non Executive Director 138.85 No additional Remarks 45.00 90.00 135.00 Textual Information(4)
14 Paushak Ltd. Mr. Udit Amin Promoters Any other transaction Director's sitting fees 1.90 No additional Remarks 1.90 0.00 0.00 Textual Information(5)
15 Paushak Ltd. Mr. Chirayu Amin Promoters Any other transaction Director's sitting fees 1.60 No additional Remarks 1.60 0.00 0.00 Textual Information(6)
16 Paushak Ltd. Paushak Ltd PF Trust Post Employment Benefit Plan Any other transaction Contribution to Provident Fund 305.03 No additional Remarks 158.83 0.00 9.60
17 Paushak Ltd. Alembic CSR Foundation Other related party Any other transaction CSR contribution 105.83 No additional Remarks 52.91 0.00 0.00
18 Paushak Ltd. Nirayu Pvt. Ltd. Parent Any other transaction Interest accounted on effective interest method 147.94 No additional Remarks 147.94 0.00 0.00 Textual Information(7)
19 Paushak Ltd. Alembic Ltd. Promoters Group Investment 0.00 Not Applicable 0.00 1.52 1.08 Textual Information(8)
20 Paushak Ltd. Alembic Pharmaceuticals Ltd. Promoters Group Investment 0.00 Not Applicable 0.00 7.71 5.68 Textual Information(9)
21 Paushak Ltd. Shreno Ltd. Promoters Group Investment 0.00 Not Applicable 0.00 3,980.61 4,595.36 Textual Information(10)
Total value of transaction during the reporting period 13.95



Text Block

Textual Information(1) Purchase of services
Textual Information(2) Purchase of goods
Textual Information(3) Transaction during the year for Rs. 800 Lacs pertains to redemption of preference shares by Nirayu Pvt. Ltd.
Textual Information(4) Commission to Non-Executive Director represents proviosion made during the period in accordance with overall limits approved by shareholders. (Not exceeding 3% of the profits of the Company computed under Section 198 of the Companies, Act, 2013)
Textual Information(5) Sitting fees paid to Directors is within the limits prescribed under the Companies Act, 2013 and as approved by the Board of Directors.
Textual Information(6) Sitting fees paid to Directors is within the limits prescribed under the Companies Act, 2013 and as approved by the Board of Directors.
Textual Information(7) Transaction during the year pertains to interest income accounted based on EIR on preference shares.
Textual Information(8) There are no transactions during the period.
Textual Information(9) There are no transactions during the period.
Textual Information(10) There are no transactions during the period.