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 12-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-05-2026
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 Consolidated
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 WALL PANELS AND LAMINATES
Start date and time of board meeting 12-05-2026   17:30:00
End date and time of board meeting 12-05-2026   20:30:00
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



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 Consolidated Consolidated
1 Income
Revenue from operations 9,349.28 33,496.18
Other income 453.25 808.07
Total income 9,802.53 34,304.25
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 8,344.21 23,473.85
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,967.18) (5,979.92)
(d) Employee benefit expense 548.03 1,677.31
(e) Finance costs 149.75 316.80
(f) Depreciation, depletion and amortisation expense 183.88 621.12
(f) Other Expenses
1 OTHER 868.92 3,017.08
Total other expenses 868.92 3,017.08
Total expenses 7,127.61 23,126.24
3 Total profit before exceptional items and tax 2,674.92 11,178.01
4 Exceptional items 0.00 (788.79)
5 Total profit before tax 2,674.92 10,389.22
6 Tax expense
7 Current tax 480.22 2,612.86
8 Deferred tax 41.85 60.16
9 Total tax expenses 522.07 2,673.02
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 2,152.85 7,716.20
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 2,152.85 7,716.20
17 Other comprehensive income net of taxes (4.04) 65.00
18 Total Comprehensive Income for the period 2,148.81 7,781.20
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2,120.20 7,709.20
Total profit or loss, attributable to non-controlling interests 32.64 7.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (1.33) 66.96
Total comprehensive income for the period attributable to owners of parent non-controlling interests (2.71) (1.96)
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 32,064.09
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.07 7.54
Diluted earnings (loss) per share from continuing operations 2.07 7.54
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 2.07 7.54
Diluted earnings (loss) per share from continuing and discontinued operations 2.07 7.54
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. The above audited consolidated financial results of the Euro Pratik Sales Limited (hereinafter Holding Company) alongwith its Subsidiaries (together called as the Group) have been prepared in accordance with the Indian Accounting Standards (Ind AS) 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 above consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 12, 2026. 2. The said audited 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 year ended March 31, 2026. The Figures for the quarter ended on 31st March, 2026 and corresponding quarter ended in the previous year as reported in these standalone financial results are the balancing figures In respect of the full financial year and the published year-to-date figures up to the end of third quarter of the relevant financial year. Also the figures up to the end of third quarter had only been reviewed and not subjected to audit. 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. 3,359.44 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 April 1, 2026, the holding company has acquired the controlling stake of 51% in Chawla Brothers with its office in Jalandhar, Punjab, for a Investment of Rs. 32.20 crores. Chawla Brothers, founded in 1978, has presence across Punjab, Haryana, Jammu & Kashmir and Himachal Pradesh. The firm has a strong reach across Tier 2, Tier 3 cities and towns and operates across both wholesale and retail segments. 6. During the quarter, the Holding company had further invested in Euro Pratik Trade FZCO , UAE, foreign subsidiary of the Company, an amount of AED 5,54,400 by subscribing 90 shares of AED 1,000/- each at a Premium of 5,160/-. Per share. 7. 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 year results after the listing of equity shares. 8. 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 December 31, 2026 quarter and current quarter. 9. 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 an overall consideration of Rs. 76.50 crores. The Company has accounted the same in accordance with Ind AS 103. 10. The Board of Directors declared an interim dividend of INR 0.20 per equity share of INR 1/- each on March 27, 2026, which was paid on April 20, 2026.



Remarks

Debt equity ratio
Debt service coverage ratio
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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 530.61
Capital work-in-progress 0.00
Investment property 108.70
Goodwill 0.00
Other intangible assets 7,863.93
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 149.81
Other non-current financial assets
1 OTHER 305.59
Total of other non-current financial assets 305.59
Total non-current financial assets 455.40
Deferred tax assets (net) 138.91
Other non-current assets
1 Other non-current assets 480.00
Total of other non-current assets 480.00
Total non-current assets 9,577.55
2 Current assets
Inventories 12,244.98
Current financial asset
Current investments 1,415.21
Trade receivables, current 9,756.54
Cash and cash equivalents 1,640.60
Bank balance other than cash and cash equivalents 204.40
Loans, current 0.00
Other current financial assets
Total of other current financial assets 3,401.08
Total current financial assets 16,417.83
Current tax assets (net) 266.62
Other current assets
1 Other current assets 1,165.03
Total of other current assets 1,165.03
Total current assets 30,094.46
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 39,672.01
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,022.00
Other equity 29,973.52
Total equity attributable to owners of parent 30,995.52
Non controlling interest 1,068.57
Total equity 32,064.09
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 307.80
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 LEASE LIABILITY 880.08
2 OTHER 13.31
Total of other non-current financial liabilities 893.39
Total non-current financial liabilities 1,201.19
Provisions, non-current 79.02
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 1.55
Total of other non-current liabilities 1.55
Total non-current liabilities 1,281.76
Current liabilities
Current financial liabilities
Borrowings, current 849.55
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,195.27
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 793.10
Total Trade payable 1,988.37
Other current financial liabilities
1 LEASE LIABILITY 411.05
2 Other current financial liabilities 2,316.63
Total of other current financial liabilities 2,727.68
Total current financial liabilities 5,565.60
Other current liabilities 754.96
1 Other current liabilities 754.96
Total of other current liabilities 754.96
Provisions, current 5.60
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 6,326.16
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 7,607.92
Total equity and liabilites 39,672.01
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 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 01-01-2026 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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of net defined benefit liability (34.66) 26.18
Total Amount of items that will not be reclassified to profit and loss (34.66) 26.18
2 Income tax relating to items that will not be reclassified to profit or loss (8.79) 6.53
3 Amount of items that will be reclassified to profit and loss
1 Foreign Currency Translation Reserve 21.83 45.35
Total Amount of items that will be reclassified to profit and loss 21.83 45.35
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (4.04) 65.00



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 Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 10,389.22
Adjustments for reconcile profit (loss)
Adjustments for finance costs 316.80
Adjustments for decrease (increase) in inventories (2,624.05)
Adjustments for decrease (increase) in trade receivables, current (358.23)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (79.50)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (2,790.01)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 1,199.52
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 195.56
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 621.12
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 76.21
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 257.22
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income (3.47)
Adjustments for interest income (81.01)
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 12.70
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (442.01)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (3,530.19)
Net cash flows from (used in) operations 6,859.03
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 2,792.28
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 4,066.75
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 0.00
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 0.00
Purchase of property, plant and equipment 5,621.88
Proceeds from sales of investment property 1,349.97
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 0.00
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 (24.81)
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 3.47
Interest received 81.55
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 298.45
Net cash flows from (used in) investing activities (3,863.63)
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 (888.77)
Repayments of borrowings 0.00
Payments of lease liabilities (488.57)
Dividends paid (204.40)
Interest paid (169.82)
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 51.96
Net cash flows from (used in) financing activities 25.98
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 229.10
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 229.10
Cash and cash equivalents cash flow statement at beginning of period 1,397.30
Cash and cash equivalents cash flow statement at end of period 1,626.40





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 M/s. Monika Jain & Co Yes 31-08-2026
2 M/s. C N K & Associates LLP Yes 31-07-2026