Integrated Filing — IndAS



General information about company

Scrip Code 544144
NSE Symbol PVSL
MSEI Symbol NOTLISTED
ISIN INE772T01024
Name of company POPULAR VEHICLES AND SERVICES 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 26-05-2026
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 26-05-2026   15:30:00
End date and time of board meeting 26-05-2026   19:00:00
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 1,75,445.30 6,38,109.60
Other income 431.60 1,998.90
Total income 1,75,876.90 6,40,108.50
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 1,59,382.90 5,54,791.40
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (6,163.60) (781.30)
(d) Employee benefit expense 10,811.70 41,389.90
(e) Finance costs 2,722.30 10,328.90
(f) Depreciation, depletion and amortisation expense 3,773.10 12,734.60
(f) Other Expenses
1 Rent 440.00 1,648.00
2 Advertising and sales promotion 684.30 2,912.70
3 Consumables 155.10 777.00
4 Repairs and maintenance 634.40 2,005.10
5 Housekeeping and security and other contract charges 1,281.90 4,734.00
6 Power, water and fuel 501.00 2,155.10
7 Travelling and conveyance 453.80 1,758.60
8 Pre-delivery inspection charges 280.90 1,124.90
9 Transportation charges 297.50 1,115.00
10 Other Expenses 1,371.90 6,138.70
Total other expenses 6,100.80 24,369.10
Total expenses 1,76,627.20 6,42,832.60
3 Total profit before exceptional items and tax (750.30) (2,724.10)
4 Exceptional items 29.20 1,394.10
5 Total profit before tax (721.10) (1,330.00)
6 Tax expense
7 Current tax 554.70 2,255.40
8 Deferred tax (780.20) (2,338.00)
9 Total tax expenses (225.50) (82.60)
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 (495.60) (1,247.40)
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 (495.60) (1,247.40)
17 Other comprehensive income net of taxes 122.70 153.80
18 Total Comprehensive Income for the period (372.90) (1,093.60)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (495.60) (1,277.40)
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 122.70 153.80
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 1,424.00 1,424.00
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 61,359.70
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.7 -1.75
Diluted earnings (loss) per share from continuing operations -0.7 -1.75
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 -0.7 -1.75
Diluted earnings (loss) per share from continuing and discontinued operations -0.7 -1.75
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 to the consolidated financial results: 1) The above audited consolidated financial results cover the operations and results of Popular Vehicles and Services Limited (the Parent), its subsidiaries Popular Mega Motors (India) Private Limited, Vision Motors Private Limited (upto 25 August 2025), Popular Auto Works Private Limited, Popular Auto Dealers Private Limited, Kuttukaran Cars Private Limited, Kuttukaran Green Private Limited (upto 31 August 2025), Keracon Equipments Private Limited, Prabal Motors Private Limited, Imperion Cars Private Limited (w.e.f 28 November 2025) and Zparex Digisolutions Private Limited (w.e.f 10 November 2025). The Parent and its subsidiaries are collectively referred to as ( the Group). 2) The above audited consolidated financial results of the Parent have been prepared in accordance with and comply in all material aspects with the Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act, 2013 ( the Act) read with relevant rules issued there under and in terms of Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulation), as amended. 3) The above audited consolidated financial results have been reviewed and recommended by the Audit Committee at its meeting held on 26 May 2026. The Board of Directors at their meeting held on 26 May 2026 have approved the above results and taken them on record. The Statutory Auditors of the Parent have carried out an audit of the consolidated financials results as required under Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulation), as amended, and have issued an unmodified audit report there on. 4) The Group has reported segment information as per Indian Accounting Standards (Ind AS) 108 on 'Operating Segments'. As per Ind AS 108, segments are identified based on management's evaluation of financial information for allocating resources and assessing performance. The Group has structured its business broadly into four segments – Passenger cars (excluding luxury vehicles), Luxury vehicles, Commercial vehicles and Others. Others primarily comprise spares parts retail sales (including through ecommerce platform) - other than through the respective business segments and sale of electric vehicles - two-wheelers and three-wheelers (upto 31 August 2025). 5) Figures for the quarter ended 31 March 2026 and 31 March 2025 are the balancing figures between audited figures in respect of full financial year and the published year to date unaudited figures upto the third quarter of the respective financial years. 6) In the Board of Directors' meeting dated 12 February 2025, the Group management had committed to a plan to disinvest the Company's stake in the investments of Kuttukaran Green Private Limited, a wholly owned subsidiary and Vision Motors Private Limited, the Company's step down subsidiary (a subsidiary of Popular Mega Motors (India) Private Limited). Accordingly, assets amounting to Rs. 1,063.49 million and liabilities amounting to Rs. 537.97 million of the disposal group as at 31 March 2025 were presented as assets held for sale and liabilities held for sale respectively. The Company entered into share purchase agreements with Automart Services Private Limited on 29 May 2025 to agree the terms and conditions of the sale and thereafter obtained approval from its shareholders on 04 July 2025 through postal ballot resolution for the disinvestment. The disposal group was stated at lower of its carrying amount and its fair value less costs to sell which amounted to assets worth Rs. 1,323.90 million and liabilities worth Rs. 776.77 million on the dates of sale. Further, on 31 August 2025 and 25 August 2025, the disinvestment has been completed for a consideration of Rs. 20 million for Kuttukaran Green Private Limited and Rs. 680 million for Vision Motors Private Limited, thereby, recording a gain of Rs. 152.87 million during the year ended 31 March 2026. 7) The current tax charge for the quarter and the year ended 31 March 2025 includes an expense provision relating to the Parent which pertains to earlier years amounting to Rs. 21.25 million. 8) On November 21, 2025, the Government of India notified the four Labour Codes - 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 - consolidating 29 existing labour laws. The Ministry of Labour and Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to the changes in regulations. The Group has assessed and accounted the incremental impact of these changes on the basis of actuarial opinion obtained and the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Group has presented such incremental impact under 'Exceptional items' in the Statement of consolidated financial results for the quarter and nine months ended 31 December 2025. The incremental impact on gratuity of Rs. 8.43 million, long term compensated absences of Rs. 4.33 million, provident fund, employee state insurance and statutory bonus collectively of Rs. 0.70 million, respectively has arisen due to change in wage definition. The Group continues to monitor the finalization of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. 9) By way of an agreement entered into on 10 October 2025, the Parent has taken over the business comprising Maruti Suzuki India Limited dealership on an as-is-where-is basis as a going concern by way of slump sale from R.K.S Motor Private Limited ('the vendor'), Telangana w.e.f 15 October 2025. The aggregate consideration of this acquisition is Rs. 930 million which is payable in tranches. In addition to the above purchase consideration, the Parent has also acquired the existing inventories from the vendor as part of this business acquisition at a value of INR 50.02 million. The aforementioned transaction has been considered as a business acquisition in accordance with Indian Accounting Standard 103- Business Combinations. A. Purchase consideration Particulars Amount in Rs million Consideration paid / payable in cash (including for transfer of inventories) (Refer note (i) below) 980.02 B. Identifiable assets acquired Particulars Amount in Rs million Property, Plant and Equipment 915.13 Inventories (including vehicles, spares and accessories) 50.02 Net identifiable assets acquired 965.15 C. Goodwill Goodwill arising from acquisition has been determined as follows: Particulars Amount in Rs million Purchase consideration (A) 980.02 Less: net identifiable assets acquired (B) 965.15 Goodwill (A - B) 14.87 (i) Of the above purchase consideration, an amount of Rs. 279 million is outstanding as at 31 March 2026 which has been fully settled by 30 April 2026. 10) One of the subsidiaries, Prabal Motors Private Limited, has during the year ended 31 March 2026 acquired the business of sales and services of commercial vehicles, carried out under the dealership of Bharat Benz Trucks, from Globe CV Private Limited ('the Seller') with effect from 19 August 2025 at a purchase consideration of Rs. 120 million. In addition to the above purchase consideration, the said subsidiary has also acquired the existing inventories from the Seller as part of this business acquisition for a value of Rs. 224.61 million. The aforementioned transaction has been considered as a business acquisition in accordance with Indian Accounting Standard 103 - Business Combinations. Particulars Amount in Rs million Property, Plant and Equipment 117.65 Inventories 224.61 Total identifiable assets acquired (A) 342.26 Consideration paid/payable (including for transfer of inventories) (B) 344.61 Goodwill arising on business combination (A-B) 2.35 11) By way of an asset purchase agreement entered into on 31 December 2025 and addendum thereto dated 04 February 2026, one of the subsidiaries, Imperion Cars Private Limited has taken over the business comprising Audi India, a division of SKODA AUTO Volkswagen India Private Limited dealership in the State of Telangana and State of Andhra Pradesh from Olympus Motors Private Limited (the vendor) on an as-is-where-is basis as a going concern. The aggregate consideration of this acquisition is Rs. 97.48 million which is payable in tranches. This transaction has been completed effective 01 January 2026 in accordance with the terms of the aforementioned agreements. The aforementioned transaction has been considered as a business acquisition in accordance with Indian Accounting Standard 103 - Business Combinations. Particulars Amount in Rs million Property, Plant and Equipment 97.48 Inventories 28.24 Total identifiable assets acquired (A) 125.72 Consideration paid/payable (including for transfer of inventories) (B) (Refer Note (i) below) 125.72 Goodwill arising on business combination (A-B) - (i) Of the above purchase consideration, an amount of Rs. 11.75 million is outstanding as at 31 March 2026 of which Rs. 9.19 million has been settled by 30 April 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 44,446.40
Capital work-in-progress 2,696.60
Investment property 0.00
Goodwill 1,326.90
Other intangible assets 668.80
Intangible assets under development 51.90
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 1,864.90
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Right-of-use assets 61,002.50
2 Other financial assets 5,181.60
3 Income tax assets 2,477.90
Total of other non-current financial assets 68,662.00
Total non-current financial assets 70,526.90
Deferred tax assets (net) 5,225.60
Other non-current assets
1 Capital advances 808.40
2 Prepayments 1,842.70
3 Balance with Life Insurance Corporation Gratuity Fund, net 158.70
4 Balance with statutory / government authorities 1,702.90
Total of other non-current assets 4,512.70
Total non-current assets 1,29,455.80
2 Current assets
Inventories 61,737.20
Current financial asset
Current investments 0.00
Trade receivables, current 25,936.90
Cash and cash equivalents 6,605.70
Bank balance other than cash and cash equivalents 734.20
Loans, current 0.00
Other current financial assets
Total of other current financial assets 506.40
Total current financial assets 33,783.20
Current tax assets (net) 172.10
Other current assets
1 Prepayments 583.70
2 Payment to vendors for supply of goods and services 6,464.10
3 Balance with statutory/ government authorities 6,120.30
4 Advance to staff 10.90
Total of other current assets 13,179.00
Total current assets 1,08,871.50
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 2,38,327.30
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,424.00
Other equity 61,359.70
Total equity attributable to owners of parent 62,783.70
Non controlling interest 0.00
Total equity 62,783.70
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 4,752.40
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 65,275.70
2 Non-current tax liabilities 82.80
Total of other non-current financial liabilities 65,358.50
Total non-current financial liabilities 70,110.90
Provisions, non-current 593.00
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Rent Deposit - Received 15.00
Total of other non-current liabilities 15.00
Total non-current liabilities 70,718.90
Current liabilities
Current financial liabilities
Borrowings, current 64,854.60
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 610.10
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 9,614.60
Total Trade payable 10,224.70
Other current financial liabilities
1 Lease liabilities 5,668.10
2 Other financial liabilities 5,451.10
Total of other current financial liabilities 11,119.20
Total current financial liabilities 86,198.50
Other current liabilities 18,386.60
1 Contract liabilities 14,200.30
2 Advance from vendors for rebates 1,322.50
3 Statutory dues payables 2,863.80
Total of other current liabilities 18,386.60
Provisions, current 239.00
Current tax liabilities (Net) 0.60
Deferred government grants, Current
Total current liabilities 1,04,824.70
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 1,75,543.60
Total equity and liabilites 2,38,327.30
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 Passenger cars (excluding Luxury vehicles) 72,946.00 2,94,824.60
2 Luxury vehicles 16,351.30 54,391.00
3 Commercial vehicles 74,202.40 2,47,737.40
4 Others 11,945.60 41,156.60
Total Segment Revenue 1,75,445.30 6,38,109.60
Less: Inter segment revenue
Revenue from operations 1,75,445.30 6,38,109.60
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Passenger cars (excluding Luxury vehicles) (547.20) 149.00
2 Luxury vehicles 736.90 2,461.60
3 Commercial vehicles 1,955.70 5,629.30
4 Others (109.90) (380.70)
Total Profit before tax 2,035.50 7,859.20
i. Finance cost 2,722.30 10,328.90
ii. Other Unallocable Expenditure net off Unallocable income 34.30 (1,139.70)
Profit before tax (721.10) (1,330.00)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Passenger cars (excluding Luxury vehicles) 1,32,750.60 1,32,750.60
2 Luxury vehicles 27,285.30 27,285.30
3 Commercial vehicles 61,542.60 61,542.60
4 Others 16,748.80 16,748.80
Total Segment Asset 2,38,327.30 2,38,327.30
Un-allocable Assets 0.00 0.00
Net Segment Asset 2,38,327.30 2,38,327.30
4 Segment Liabilities
Segment Liabilities
1 Passenger cars (excluding Luxury vehicles) 1,07,960.80 1,07,960.80
2 Luxury vehicles 18,936.40 18,936.40
3 Commercial vehicles 37,907.40 37,907.40
4 Others 10,739.00 10,739.00
Total Segment Liabilities 1,75,543.60 1,75,543.60
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 1,75,543.60 1,75,543.60
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 plan 164.00 205.50
Total Amount of items that will not be reclassified to profit and loss 164.00 205.50
2 Income tax relating to items that will not be reclassified to profit or loss 41.30 51.70
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 122.70 153.80



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 (1,330.00)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 10,328.90
Adjustments for decrease (increase) in inventories (588.10)
Adjustments for decrease (increase) in trade receivables, current (4,214.40)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
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 (5,487.80)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 0.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 12,734.60
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 572.90
Adjustments for provisions, current (81.70)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 3,968.40
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 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (218.30)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (184.20)
Other adjustments to reconcile profit (loss) (78.00)
Other adjustments for non-cash items (2,276.70)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 14,475.60
Net cash flows from (used in) operations 13,145.60
Dividends received 0.00
Interest paid 0.00
Interest received (394.00)
Income taxes paid (refund) 2,734.10
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 10,017.50
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 7,000.00
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 (245.70)
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 403.80
Purchase of property, plant and equipment 10,155.40
Proceeds from sales of investment property 0.00
Purchase of investment property 11,596.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 63.70
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 93.90
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (14,563.10)
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 27,292.50
Repayments of borrowings 0.00
Payments of lease liabilities 9,752.70
Dividends paid 0.00
Interest paid 4,853.70
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (3,981.20)
Net cash flows from (used in) financing activities 8,704.90
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 4,159.30
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 4,159.30
Cash and cash equivalents cash flow statement at beginning of period 2,446.40
Cash and cash equivalents cash flow statement at end of period 6,605.70





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 BSR & ASSOCIATES LLP Yes 31-07-2028