Integrated Filing — IndAS



General information about company

Scrip Code 544606
NSE Symbol PINELABS
MSEI Symbol NOTLISTED
ISIN INE15B701018
Name of company PINE LABS 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 25-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange
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 25-05-2026   15:00:00
End date and time of board meeting 25-05-2026   16:35:00
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 70,051.00 2,71,059.00
Other income 4,093.00 13,656.00
Total income 74,144.00 2,84,715.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 10,297.00 36,457.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 137.00 187.00
(d) Employee benefit expense 24,648.00 1,06,897.00
(e) Finance costs 1,695.00 8,413.00
(f) Depreciation, depletion and amortisation expense 7,089.00 27,013.00
(f) Other Expenses
1 Transaction and related costs 8,279.00 30,297.00
2 Impairment of non-current assets 265.00 514.00
3 Impairment losses on financial assets and contract assets 1,365.00 4,603.00
4 Other expenses 14,417.00 56,256.00
Total other expenses 24,326.00 91,670.00
Total expenses 68,192.00 2,70,637.00
3 Total profit before exceptional items and tax 5,952.00 14,078.00
4 Exceptional items 893.00 (329.00)
5 Total profit before tax 6,845.00 13,749.00
6 Tax expense
7 Current tax 2,132.00 3,886.00
8 Deferred tax (1,227.00) (1,409.00)
9 Total tax expenses 905.00 2,477.00
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 5,940.00 11,272.00
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) (21.00)
16 Total profit (loss) for period 5,936.00 11,251.00
17 Other comprehensive income net of taxes 813.00 1,392.00
18 Total Comprehensive Income for the period 6,749.00 12,643.00
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 11,483.00 11,483.00
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 5,78,058.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.52 1.05
Diluted earnings (loss) per share from continuing operations 0.51 1.02
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 0.52 1.05
Diluted earnings (loss) per share from continuing and discontinued operations 0.51 1.02
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) EPS is not annualised for the quarter ended 31 March 2026, quarter ended 31 December 2025 and quarter ended 31 March 2025. 1. The above standalone financial results of Pine Labs Limited (formerly known as Pine Labs Private Limited) (the Company) and consolidated financial results of the Company and its subsidiaries (together referred to as the Group) have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (SEBI) Listing Obligations and Disclosure Requirements (LODR) Regulations, 2015, as amended (Listing Regulations). 2. The standalone and consolidated financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 25 May 2026. The figures for the quarter ended 31 March 2026, represents the differences between the audited financials results for the year ended 31 March 2026 and the unaudited year-to-date results upto 31 December 2025. 3. The Company's equity shares were listed on the National Stock Exchange of India Limited (NSE) and Bombay Stock Exchange Limited (BSE) on 14 November 2025. The figures for the corresponding quarter ended 31 March 2025 as reported in these standalone and consolidated financial results have been approved by the Company's Board of Directors but have not been subjected to audit, since the requirement of submission of quarterly standalone and consolidated financial results was applicable on listing of equity shares of the Company effective from the quarter ended 30 September 2025. 4. As per IND AS 108 - Operating Segments, the Group has two reportable segments namely Digital infrastructure and transaction platform and Issuing and acquiring platform. The Group has disclosed the segment information only as part of the consolidated financial results. 5. During the quarter ended 31 December 2025, the Company has completed an initial public offering (IPO) comprising fresh issue of 9,41,29,524 equity shares with a face value of INR 1 each aggregating to INR 2,080.00 crores and sale of 8,23,48,779 equity shares by certain existing shareholders of the Company amounting to INR 1,819.91 crores. 6. The Company has received an amount of INR 2,080.00 crores from proceeds out of fresh issue of equity shares. Utilisation of such proceeds is disclosed in Financial results refer Pdf attached. The Company expects to utilize the remaining proceeds in accordance with the stated objects mentioned above by end of financial year 2027-2028. 7.Exceptional items includes: During the year ended 31 March 2025, exceptional items in the consolidated financial results includes impairment of goodwill amounting to INR 28.46 crores and impairment of intangibles amounting to INR 8.12 crores acquired at the time of acquisition of Consumer App business. Basis internal management evaluation considering the recoverable value is less than the carrying value on account of reduced operations, technology obsolescence and marketability etc, the Group recorded such impairment. One-time impact of New Labour Codes : Effective 21 November 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the 'New Labour Codes'. Under Ind AS 19, changes to employee benefit plans arising from legislative amendments, requires recognition of past service cost immediately in the Statement of Profit and Loss. The New Labour Codes has resulted in estimated one time increase in provision for employee benefits of the Group and the Company of INR 3.29 crores and INR 2.3 crores respectively, which has been presented under “Exceptional items” in the Consolidated and Standalone Financial Results. The Group and the Company recorded the impact of INR 12.22 Crores and INR 10.82 crores respectively in the results published for the quarter and nine months ended 31 December 2025. Subsequently during the quarter ended 31 March 2026, the Group and the Company revised its wage structure and accordingly revised its estimate and reversed the provision of 8.93 crores and 8.52 crores respectively in the quarter ended 31 March 2026. The Group continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code. 8. Details of Employee Stock Option for the year ended 31 March 2026 are as follows: a) Employee Stock Option Plan - Erstwhile Pine Labs Limited, Singapore (Erstwhile Holding Company) up to 06 June 2025 :– 8,541 options granted, nil exercised, 5,318 options forfeited/expired/settled, 4,85,193 options transferred under Pine Labs Employee Stock Option Plan 2025 pursuant to merger. b) Pine Labs Employee Stock Option Plan 2025 :– 6,17,05,619 options issued by the Company as per Swap Ratio, 2,55,54,679 options granted, 13,41,880 options forfeited/expired and 2,75,56,978 options exercised during the year ended 31 March 2026. 9. The Board of Directors of Pine Labs Limited (formerly known as Pine Labs Private Limited) (hereinafter referred to as Transferee Company) and Erstwhile Pine Labs Limited, Singapore (erstwhile holding company) (hereinafter referred to as Transferor Company) on 08 February 2024 and 13 December 2023 (modification of the Scheme approved on 07 February 2024) respectively, had approved the draft Scheme of Arrangement ('Scheme') among Transferor Company, Transferee Company and their respective shareholders under section 210 read with section 212 of the Companies Act 1967 of Singapore, sections 230 to 232, read with section 234 of the Companies Act, 2013 of India and other applicable provisions of the Companies act 1967 of Singapore, the Companies Act, 2013 of India and rules thereunder to effect an amalgamation between Transferor Company and Transferee Company. The Scheme became effective on 6 June 2025, pursuant to the effectiveness of Scheme, the Transferor Company along with its investment in the subsidiaries have been transferred to and vested in the Transferee Company with effect from 06 June 2025. These standalone and consolidated financial results has been prepared using the principles as prescribed under Appendix C of Ind AS 103 for Business combinations of entities under common control giving the retrospective effect to the merger consummated on 06 June 2025 as if the merger has been made effective 1 April 2024. Accordingly, the impact of this merger has been considered while presenting the financial information for the quarter and year ended 31 March 2025. Also accordingly, for EPS calculation for the quarter and year ended 31 March 2025, weighted average number of shares has been determined after considering the cancellation of equity shares of the Transferee Company and pending issuance of Schemes shares to the shareholder of Transferor Company, in lieu of share held by them in the Transferor Company from the date of original allotment. 11. During the quarter ended 31 December 2025, the Company has converted all its Compulsorily Convertible Preference Shares (CCPS) aggregating to 57,95,20,139 number of CCPS shares of various series with a face value of INR 1 each into 57,95,20,139 number of equity shares with a face value of INR 1 each at a conversion ratio of 1:1. 12. During the year ended 31 March 2026, the Group acquired an additional 74.60% equity interest in Agya Technologies Private Limited (Agya), a company incorporated under the Companies Act, 2013 to pursue the business of Non-Banking Financial Company - Account Aggregator (NBFC-AA) and provide Account Aggregator related products and services, increasing its total holding from 25.40% to 100%. Consequently, Agya became a wholly-owned subsidiary and has been consolidated from the acquisition date of 21 February 2026 (Acquisition Date) in accordance with Ind AS 103 Business Combinations. Prior to the acquisition, the Group held a 25.40% equity interest in Agya, which was accounted for as an associate under the equity method in accordance with Ind AS 28 Investments in Associates and Joint Ventures. On the acquisition date, this interest was remeasured to its fair value of INR 4.72 crores (carrying amount under equity method: INR 9.51 crores). The resultant loss of INR 4.79 crores has been recognised in the quarter and year ended 31 March 2026. 13. The standalone and consolidated financial results for the quarter and year ended 31 March 2026 are also being made available on the Stock Exchange websites www.bseindia.com and www.nseindia.com and on the Company's website: www.pinelabs.com



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 29,817.00
Capital work-in-progress 4,098.00
Investment property 0.00
Goodwill 1,17,774.00
Other intangible assets 24,343.00
Intangible assets under development 10,745.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 2,787.00
Trade receivables, non-current 1,850.00
Loans, non-current 0.00
Other non-current financial assets
1 Other financial assets 9,837.00
Total of other non-current financial assets 9,837.00
Total non-current financial assets 14,474.00
Deferred tax assets (net) 16,392.00
Other non-current assets
1 Right-of-use assets 13,652.00
2 Non- current tax assets (net) 7,139.00
3 Other non-current assets 2,829.00
Total of other non-current assets 23,620.00
Total non-current assets 2,41,263.00
2 Current assets
Inventories 3,185.00
Current financial asset
Current investments 0.00
Trade receivables, current 1,04,211.00
Cash and cash equivalents 1,39,308.00
Bank balance other than cash and cash equivalents 6,83,284.00
Loans, current 87.00
Other current financial assets
Total of other current financial assets 1,25,656.00
Total current financial assets 10,52,546.00
Current tax assets (net) 9,644.00
Other current assets
1 Other current assets 23,058.00
Total of other current assets 23,058.00
Total current assets 10,88,433.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 13,29,696.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 11,483.00
Other equity 5,78,058.00
Total equity attributable to owners of parent 5,89,541.00
Non controlling interest
Total equity 5,89,541.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 58.00
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 12,969.00
2 Other financial liabilities 15.00
Total of other non-current financial liabilities 12,984.00
Total non-current financial liabilities 13,042.00
Provisions, non-current 5,962.00
Deferred tax liabilities (net) 915.00
Deferred government grants, Non-current 410.00
Other non-current liabilities
1 Contract liabilities 1,414.00
Total of other non-current liabilities 1,414.00
Total non-current liabilities 21,743.00
Current liabilities
Current financial liabilities
Borrowings, current 28,229.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3,931.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 34,377.00
Total Trade payable 38,308.00
Other current financial liabilities
1 Lease liabilities 2,809.00
2 Liabilities towards prepaid cards 5,38,385.00
3 Other financial liabilities 94,326.00
Total of other current financial liabilities 6,35,520.00
Total current financial liabilities 7,02,057.00
Other current liabilities 13,018.00
1 Contract liabilities 7,239.00
2 Other current liabilities 5,779.00
Total of other current liabilities 13,018.00
Provisions, current 2,045.00
Current tax liabilities (Net) 291.00
Deferred government grants, Current 1,001.00
Total current liabilities 7,18,412.00
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 7,40,155.00
Total equity and liabilites 13,29,696.00
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 Digital infrastructure and transaction platform 46,612.00 1,83,682.00
2 Issuing and acquiring platform 23,439.00 87,377.00
Total Segment Revenue 70,051.00 2,71,059.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 70,051.00 2,71,059.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Digital infrastructure and transaction platform 38,343.00 1,53,127.00
2 Issuing and acquiring platform 12,995.00 50,991.00
Total Profit before tax 51,338.00 2,04,118.00
i. Finance cost 1,695.00 8,413.00
ii. Other Unallocable Expenditure net off Unallocable income 42,802.00 1,81,977.00
Profit before tax 6,841.00 13,728.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Digital infrastructure and transaction platform 0.00 0.00
2 Issuing and acquiring platform 0.00 0.00
Total Segment Asset 0.00 0.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 0.00 0.00
4 Segment Liabilities
Segment Liabilities
1 Digital infrastructure and transaction platform 0.00 0.00
2 Issuing and acquiring platform 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 1) In reviewing the operational performance of the Group and allocating resources, the chief operating decision maker of the Group (“CODM”), who is the Group’s Chief Executive Officer (“CEO”), reviews the financial performance and forecasts, performance of key product lines, new product buildout/performance review, and other reviews such as employee performance, functional reviews and ad-hoc-reviews. The Group has a defined organization structure where the Group's CEO is placed at top of the hierarchy of the organization and is the only member of the management team with the authority to make or approve significant strategic and key operating decisions for the Group and evaluates the performance of the business (subject to oversight by the Company’s Board of Directors). The Group's operating segments, are strategic business units that offer different products and services. For each of the operating segments, the CODM reviews performance based on segment’s revenue and contribution margin. The review does not include breakups or details of assets and liabilities of these operating 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 defined benefit liability 489.00 79.00
2 Fair value changes on equity investments through OCI 0.00 679.00
Total Amount of items that will not be reclassified to profit and loss 489.00 758.00
2 Income tax relating to items that will not be reclassified to profit or loss 120.00 113.00
3 Amount of items that will be reclassified to profit and loss
1 Foreign exchange differences on translations of foreign operations 444.00 747.00
Total Amount of items that will be reclassified to profit and loss 444.00 747.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 813.00 1,392.00



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 13,749.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 8,413.00
Adjustments for decrease (increase) in inventories 4,539.00
Adjustments for decrease (increase) in trade receivables, current (23,050.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 3,270.00
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 (15,535.00)
Adjustments for other bank balances (62,811.00)
Adjustments for increase (decrease) in trade payables, current (17,034.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 2,233.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 27,013.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 4,603.00
Adjustments for provisions, current 798.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 92,997.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (7.00)
Adjustments for dividend income 0.00
Adjustments for interest income 6,556.00
Adjustments for share-based payments 14,310.00
Adjustments for fair value losses (gains) 479.00
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 (7,395.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 26,267.00
Net cash flows from (used in) operations 40,016.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 477.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 39,539.00
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 1,387.00
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 60.00
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 404.00
Purchase of property, plant and equipment 23,838.00
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 616.00
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 3,558.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1,13,180.00)
Net cash flows from (used in) investing activities (1,33,887.00)
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 2,12,002.00
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 11,142.00
Repayments of borrowings 7,157.00
Payments of lease liabilities 2,112.00
Dividends paid 0.00
Interest paid 8,363.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (8,295.00)
Net cash flows from (used in) financing activities 1,97,217.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1,02,869.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 1.00
Net increase (decrease) in cash and cash equivalents 1,02,870.00
Cash and cash equivalents cash flow statement at beginning of period 24,521.00
Cash and cash equivalents cash flow statement at end of period 1,27,391.00





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 B S R & Co. LLP Yes 31-07-2028