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 |
19-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
04-05-2026 |
| 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 |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
19-05-2026 16:00:00 |
| End date and time of board meeting |
19-05-2026 18:00:00 |
| 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 |
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 |
01-01-2026 |
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 |
3,89,752.00 |
16,77,079.00 |
|
Other income |
7,455.00 |
36,698.00 |
|
Total income |
3,97,207.00 |
17,13,777.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
0.00 |
0.00 |
| (b) |
Purchases of stock-in-trade |
3,66,516.00 |
15,81,004.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
0.00 |
0.00 |
| (d) |
Employee benefit expense |
2,083.00 |
9,039.00 |
| (e) |
Finance costs |
5,299.00 |
31,036.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
271.00 |
1,034.00 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
6,644.00 |
13,872.00 |
| 2 |
Impairment of financial instruments |
13.00 |
(15,103.00) |
|
Total other expenses |
6,657.00 |
(1,231.00) |
|
Total expenses |
3,80,826.00 |
16,20,882.00 |
| 3 |
Total profit before exceptional items and tax |
16,381.00 |
92,895.00 |
| 4 |
Exceptional items |
0.00 |
(435.00) |
| 5 |
Total profit before tax |
16,381.00 |
92,460.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
5,250.00 |
14,881.00 |
| 8 |
Deferred tax |
(992.00) |
5,939.00 |
| 9 |
Total tax expenses |
4,258.00 |
20,820.00 |
| 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 |
12,123.00 |
71,640.00 |
| 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 |
4.00 |
104.00 |
| 16 |
Total profit (loss) for period |
12,127.00 |
71,744.00 |
| 17 |
Other comprehensive income net of taxes |
20.00 |
159.00 |
| 18 |
Total Comprehensive Income for the period |
12,147.00 |
71,903.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
10,534.00 |
60,563.00 |
|
Total profit or loss, attributable to non-controlling interests |
1,593.00 |
11,181.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
10,553.00 |
60,711.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
1,594.00 |
11,192.00 |
| 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 |
|
5,68,476.00 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
3.56 |
20.46 |
|
Diluted earnings (loss) per share from continuing operations |
3.56 |
20.46 |
| 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 |
3.56 |
20.46 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
3.56 |
20.46 |
| 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
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 |
3,054.00 |
|
Capital work-in-progress |
0.00 |
|
Investment property |
0.00 |
|
Goodwill |
3.00 |
|
Other intangible assets |
125.00 |
|
Intangible assets under development |
11.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
1,626.00 |
|
Non-current financial assets |
|
|
Non-current investments |
17,489.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
2,06,744.00 |
|
Other non-current financial assets |
|
| 1 |
Other financial assets |
62.00 |
| 2 |
Income tax assets (net) |
17,926.00 |
|
Total of other non-current financial assets |
17,988.00 |
|
Total non-current financial assets |
2,42,221.00 |
|
Deferred tax assets (net) |
1,818.00 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
48.00 |
|
Total of other non-current assets |
48.00 |
|
Total non-current assets |
2,48,906.00 |
| 2 |
Current assets |
|
|
Inventories |
0.00 |
|
Current financial asset |
|
|
Current investments |
75,007.00 |
|
Trade receivables, current |
4,38,055.00 |
|
Cash and cash equivalents |
27,534.00 |
|
Bank balance other than cash and cash equivalents |
3,64,539.00 |
|
Loans, current |
35.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
95,647.00 |
|
Total current financial assets |
10,00,817.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
|
| 1 |
Other current assets |
13,348.00 |
|
Total of other current assets |
13,348.00 |
|
Total current assets |
10,14,165.00 |
| 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 |
12,63,071.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
29,601.00 |
|
Other equity |
5,68,476.00 |
|
Total equity attributable to owners of parent |
5,98,077.00 |
|
Non controlling interest |
1,07,778.00 |
|
Total equity |
7,05,855.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
94,525.00 |
|
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 Liabilities |
570.00 |
| 2 |
Other financial liabilities |
550.00 |
|
Total of other non-current financial liabilities |
1,120.00 |
|
Total non-current financial liabilities |
95,645.00 |
|
Provisions, non-current |
8,569.00 |
|
Deferred tax liabilities (net) |
0.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
1,04,214.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
81,192.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
18.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
3,53,275.00 |
|
Total Trade payable |
3,53,293.00 |
|
Other current financial liabilities |
|
| 1 |
Other financial liabilities |
7,940.00 |
|
Total of other current financial liabilities |
7,940.00 |
|
Total current financial liabilities |
4,42,425.00 |
|
Other current liabilities |
10,495.00 |
| 1 |
Other current liabilities |
9,900.00 |
| 2 |
Lease liabilities |
595.00 |
|
Total of other current liabilities |
10,495.00 |
|
Provisions, current |
82.00 |
|
Current tax liabilities (Net) |
0.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
4,53,002.00 |
| 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 |
5,57,216.00 |
|
Total equity and liabilites |
12,63,071.00 |
|
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) |
| 1 |
Power |
3,79,912.00 |
16,45,028.00 |
| 2 |
Financing business |
11,851.00 |
51,070.00 |
| 3 |
Unallocated |
5,444.00 |
17,679.00 |
|
Total Segment Revenue |
3,97,207.00 |
17,13,777.00 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
3,97,207.00 |
17,13,777.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Power |
5,217.00 |
37,648.00 |
| 2 |
Financing business |
6,287.00 |
38,738.00 |
| 3 |
Unallocated |
4,881.00 |
16,178.00 |
|
Total Profit before tax |
16,385.00 |
92,564.00 |
|
i. Finance cost |
0.00 |
0.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
0.00 |
0.00 |
|
Profit before tax |
16,385.00 |
92,564.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Power |
4,68,455.00 |
4,68,455.00 |
| 2 |
Financing business |
4,87,561.00 |
4,87,561.00 |
| 3 |
Unallocated |
0.00 |
0.00 |
|
Total Segment Asset |
9,56,016.00 |
9,56,016.00 |
|
Un-allocable Assets |
3,07,055.00 |
3,07,055.00 |
|
Net Segment Asset |
12,63,071.00 |
12,63,071.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Power |
3,72,693.00 |
3,72,693.00 |
| 2 |
Financing business |
1,80,619.00 |
1,80,619.00 |
| 3 |
Unallocated |
0.00 |
0.00 |
|
Total Segment Liabilities |
5,53,312.00 |
5,53,312.00 |
|
Un-allocable Liabilities |
3,904.00 |
3,904.00 |
|
Net Segment Liabilities |
5,57,216.00 |
5,57,216.00 |
|
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 |
01-01-2026 |
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 |
Remeasurements of post-employment benefit obligations |
25.00 |
215.00 |
| 2 |
Share of other comprehensive income of Associates |
1.00 |
1.00 |
| 3 |
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 |
26.00 |
213.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
6.00 |
54.00 |
| 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 |
20.00 |
159.00 |
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 |
92,460.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
31,036.00 |
|
Adjustments for decrease (increase) in inventories |
0.00 |
|
Adjustments for decrease (increase) in trade receivables, current |
36,259.00 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
1,316.00 |
|
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 |
(45.00) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
60,263.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
1,750.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
1,034.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
(799.00) |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
(1,603.00) |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
35,204.00 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
0.00 |
|
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 |
1,19,763.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
2,13,770.00 |
|
Net cash flows from (used in)
operations |
3,06,230.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
24,530.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
2,81,700.00 |
|
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 |
22.00 |
|
Purchase of property, plant and equipment |
425.00 |
|
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 |
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 |
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 |
0.00 |
|
Interest received |
29,678.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(1,11,644.00) |
|
Net cash flows from (used in)
investing activities |
(82,369.00) |
|
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 |
(1,11,321.00) |
|
Repayments of borrowings |
0.00 |
|
Payments of lease liabilities |
0.00 |
|
Dividends paid |
43,513.00 |
|
Interest paid |
31,048.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(1,56,897.00) |
|
Net cash flows from (used in)
financing activities |
(3,42,779.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(1,43,448.00) |
|
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 |
(1,43,448.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
1,70,982.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
27,534.00 |