Integrated Filing — IndAS



General information about company

Scrip Code 539359
NSE Symbol PRITIKAUTO
MSEI Symbol NOTLISTED
ISIN INE583R01029
Name of company PRITIKA AUTO INDUSTRIES 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 23-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 18-05-2026
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 Manufacture of Tractor and Automobile Parts
Start date and time of board meeting 23-05-2026   12:15:00
End date and time of board meeting 23-05-2026   14:00:00
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 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 13,846.14 48,294.55
Other income 76.81 202.04
Total income 13,922.95 48,496.59
2 Expenses
(a) Cost of materials consumed 7,102.66 26,641.53
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 620.48 (1,469.38)
(d) Employee benefit expense 1,107.24 4,159.12
(e) Finance costs 579.53 2,210.44
(f) Depreciation, depletion and amortisation expense 511.84 1,997.53
(f) Other Expenses
1 Other Expenses 3,351.37 11,859.91
Total other expenses 3,351.37 11,859.91
Total expenses 13,273.12 45,399.15
3 Total profit before exceptional items and tax 649.83 3,097.44
4 Exceptional items 0.00 0.00
5 Total profit before tax 649.83 3,097.44
6 Tax expense
7 Current tax 64.95 657.38
8 Deferred tax 108.01 120.33
9 Total tax expenses 172.96 777.71
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 476.87 2,319.73
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 476.87 2,319.73
17 Other comprehensive income net of taxes (541.47) (613.40)
18 Total Comprehensive Income for the period (64.60) 1,706.33
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 437.05 2,106.36
Total profit or loss, attributable to non-controlling interests 39.82 213.37
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (104.43) 1,492.95
Total comprehensive income for the period attributable to owners of parent non-controlling interests 39.83 213.38
21 Details of equity share capital
Paid-up equity share capital 3,330.25 3,330.25
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 21,884.99
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.26 1.26
Diluted earnings (loss) per share from continuing operations 0.26 1.26
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 0.26 1.26
Diluted earnings (loss) per share from continuing and discontinued operations 0.26 1.26
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. These Consolidated Financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards ( 'Ind AS ') notified under The Companies ( Indian Accounting Standard ) Rules , 2015 as prescribed under Section 133 of The Companies Act ,2013 read with relevant rules issued there under . 2. The above Consolidated Financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on 23rd May 2026 and have been reviewed by the Statutory Auditors of the Company. 3. The Company is predominantly engaged in the manufacture of components for automotive industry , which in the context of Indian Accounting Standard ( Ind AS ) 108 - Operating segments , is considered as the only reportable operating segment of the Company. 4. The Consolidated financial statements have been prepared in compliance with Indian Accounting Standards 110 (Ind AS 110) and include the financial results of the company and results of its Subsidiary Co.Pritika Engineering Components Limited and Meeta Castings Limited ( Step down Subsidiary ).The name of its Subsidiary Pritika Engineering Components Private Limited has been changed to Pritika Engineering Components Limited with effect from dated 21st April 2022 as per fresh certificate of incorporation issued by Registrar of Companies , Chandigarh. 5. On 21st November , 2025 the Government of India notified provisions of the Code on Wages 2019, the Industrial Relations Code 2020, the Code on Social Security 2020 , and the Occupational Safety , Health and Working Conditions Code 2020 which consolidate 29 existing labour laws into a unified framework governing employee benefits during employment and post-employment.The Ministry of Labour & Employment published draft Central Rules and FAQ's to enable assessment of the financial impact due to the new Labour Codes . The impact has been factored under provisions in balancesheet and expensed under employee benefit expenses. 6. In line with the requirements of Regulation 33 of Listings Regulations , the Consolidated Financial results for the quarter and Year ended March 31 , 2026 are available on the website of BSE Limited ( URL : www.bseindia.com ) , on the website of NSE Limited ( URL : www.nseindia.com ) and on company's website ( URL : www.pritikaautoindustries.com ). 7. The figures for the quarter ended 31st March 2026 are the balancing figures between audited figures in respect of the full financial year and the published year to date figures up to nine months ended 31st Decemeber 2025. 8. Previous period figures have been regrouped/reclassified and restated wherever considered necessary to make them comparable. For and on the behalf of the Board of Pritika Auto Industries Limited Date: 23-05-2026 Harpreet Singh Nibber Place:Mohali Chairman and Managing Director ( DIN No. 00239042)



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 25,957.50
Capital work-in-progress 1,310.83
Investment property 0.00
Goodwill 2,591.57
Other intangible assets 0.00
Intangible assets under development 1,390.17
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 412.08
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 59.92
Total of other non-current financial assets 59.92
Total non-current financial assets 472.00
Deferred tax assets (net) 407.85
Other non-current assets
1 Other non-current assets 285.15
Total of other non-current assets 285.15
Total non-current assets 32,415.07
2 Current assets
Inventories 16,169.96
Current financial asset
Current investments 0.00
Trade receivables, current 3,113.24
Cash and cash equivalents 375.64
Bank balance other than cash and cash equivalents 754.94
Loans, current 0.00
Other current financial assets
Total of other current financial assets 2,022.08
Total current financial assets 6,265.90
Current tax assets (net) 0.00
Other current assets
1 Other current assets 2,568.77
Total of other current assets 2,568.77
Total current assets 25,004.63
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 57,419.70
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,330.25
Other equity 21,884.99
Total equity attributable to owners of parent 25,215.24
Non controlling interest 2,197.42
Total equity 27,412.66
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 8,786.43
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
Total of other non-current financial liabilities
Total non-current financial liabilities 8,786.43
Provisions, non-current 318.26
Deferred tax liabilities (net) 1,080.12
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 814.99
Total of other non-current liabilities 814.99
Total non-current liabilities 10,999.80
Current liabilities
Current financial liabilities
Borrowings, current 10,624.57
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 533.23
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,478.18
Total Trade payable 3,011.41
Other current financial liabilities
1 Other current financial liabilities 4,770.91
Total of other current financial liabilities 4,770.91
Total current financial liabilities 18,406.89
Other current liabilities 418.75
1 Other current liabilities 418.75
Total of other current liabilities 418.75
Provisions, current 93.66
Current tax liabilities (Net) 87.94
Deferred government grants, Current 0.00
Total current liabilities 19,007.24
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 30,007.04
Total equity and liabilites 57,419.70
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 Items that will not be reclassified to Profit or Loss (761.25) (865.41)
Total Amount of items that will not be reclassified to profit and loss (761.25) (865.41)
2 Income tax relating to items that will not be reclassified to profit or loss (219.78) (252.01)
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 (541.47) (613.40)



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 3,097.44
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2,210.44
Adjustments for decrease (increase) in inventories (1,616.12)
Adjustments for decrease (increase) in trade receivables, current 724.94
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,255.82)
Adjustments for decrease (increase) in other non-current assets 91.88
Adjustments for other financial assets, non-current 96.47
Adjustments for other financial assets, current (302.28)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 831.65
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (80.29)
Adjustments for increase (decrease) in other non-current liabilities 520.01
Adjustments for depreciation and amortisation expense 1,997.53
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (130.32)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 1,450.62
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 15.19
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
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 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 4,553.90
Net cash flows from (used in) operations 7,651.34
Dividends received 0.00
Interest paid 0.00
Interest received 133.54
Income taxes paid (refund) 796.94
Other inflows (outflows) of cash 127.21
Net cash flows from (used in) operating activities 7,115.15
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 6,654.01
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 (133.54)
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (464.87)
Net cash flows from (used in) investing activities (7,252.42)
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 40.00
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 2,479.33
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 2,210.44
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 308.89
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 171.62
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 171.62
Cash and cash equivalents cash flow statement at beginning of period 204.02
Cash and cash equivalents cash flow statement at end of period 375.64





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 Sunil Kumar Gupta & Co Yes 31-07-2028