Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol PRECOT
MSEI Symbol NOTLISTED
ISIN INE283A01014
Name of company PRECOT 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 16-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-05-2026
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 Unaudited
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 The operations of the company primarily relate to only one reportable operating segment namely Textiles. Hence the results are reported under one segment as per Ind AS 108 - Operating Segments.
Start date and time of board meeting 16-05-2026   16:00:00
End date and time of board meeting 16-05-2026   17:35:00
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 Unaudited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 25,765.32 88,555.55
Other income 60.79 315.26
Total income 25,826.11 88,870.81
2 Expenses
(a) Cost of materials consumed 10,065.83 42,580.04
(b) Purchases of stock-in-trade 855.74 2,718.92
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 3,557.42 1,200.49
(d) Employee benefit expense 2,581.69 9,387.90
(e) Finance costs 1,121.34 3,720.30
(f) Depreciation, depletion and amortisation expense 749.48 2,877.24
(f) Other Expenses
1 Other Expenses 5,051.82 21,391.75
Total other expenses 5,051.82 21,391.75
Total expenses 23,983.32 83,876.64
3 Total profit before exceptional items and tax 1,842.79 4,994.17
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,842.79 4,994.17
6 Tax expense
7 Current tax 762.18 1,388.64
8 Deferred tax (93.48) 20.76
9 Total tax expenses 668.70 1,409.40
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 1,174.09 3,584.77
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 1,174.09 3,584.77
17 Other comprehensive income net of taxes 77.94 (1.01)
18 Total Comprehensive Income for the period 1,252.03 3,583.76
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,174.09 3,584.77
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 1,252.03 3,583.76
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.10
21 Details of equity share capital
Paid-up equity share capital 1,200.00 1,200.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 46,873.43
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 9.78 29.87
Diluted earnings (loss) per share from continuing operations 9.78 29.87
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 9.78 29.87
Diluted earnings (loss) per share from continuing and discontinued operations 9.78 29.87
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 Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes: 1. The Broad of Directors have recommended a final dividend of Rs. 4/- share (face value of Rs. 10/- share) 2. The above results have been audited by the statutory auditors, reviewed and recommended by the audit committee and approved by the Board of Directors at its meeting held on 16.05.2026. The figures for the quarter ended 31.03.2026 are the balancing figures between audited financial statements for the year ended 31.03.2026 and the unaudited figures for the nine months ended 31.12.2025 3. The operations of the company primarily relate to only one reportable operating segment namely Textiles. Hence the results are reported under one segment as per Ind AS 108 – Operating Segments. 4. a) The Board of Directors at their meeting held on 27th February 2025 had decided to discontinue the operations of one of the Spinning units located at Hindupur, Andhra Pradesh, considering the unsustainable losses over the past several years and with no visibility of any significant improvement in the near future. Consequently, the working results of the unit has been disclosed in Discontinued Operations with comparative/prior periods being re-presented/restated in standalone and consolidated Financial Statements. b) Loss from Discontinued operations for the quarter and year ended 31.03.2025 includes an amount of Rs. 1119 lakhs towards Employee’s settlement. 5. The Company’s subsidiary does not have any business operations for the period. Accordingly, consolidation does not result in any adjustment, and hence the Standalone and Consolidated financial results for the period ended 31st Mar 2026 and 31st Mar 2025 remain the same. 6. Figures for the earlier period have been regrouped/reclassified wherever necessary to correspond to the figures for the current period. 7. During the year ended 31st Mar 2026, the company has recognised a restatement loss of Rs. 314.84 lakhs. 8. Effective November 21, 2025, the Government of India consolidated 29 existing labour laws into four Labour Codes, namely the Code on Wages, 2019. The new Labour Codes have resulted in a one-time increase in the provision for gratuity on account of recognition of past service cost. Pursuant to the implementation of the new Labour Codes, the Company has recognised an estimated one-time incremental gratuity charge of Rs. 213.56 lakhs for the quarter and year ended March 31, 2026, based on actuarial valuation. Upon notification of the related rules under the new Labour Codes by the Government, and any further clarifications issued on other aspects of the new Labour codes, the Company will evaluate and account for any additional impact, if any, in subsequent periods.



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 51,258.71
Capital work-in-progress 515.55
Investment property 3,513.01
Goodwill 0.00
Other intangible assets 129.87
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 393.81
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 854.97
Total of other non-current financial assets 854.97
Total non-current financial assets 1,248.78
Deferred tax assets (net)
Other non-current assets
1 Other non-current assets 1,344.74
Total of other non-current assets 1,344.74
Total non-current assets 58,010.66
2 Current assets
Inventories 16,160.55
Current financial asset
Current investments 921.90
Trade receivables, current 13,482.35
Cash and cash equivalents 134.93
Bank balance other than cash and cash equivalents 345.56
Loans, current 77.84
Other current financial assets
Total of other current financial assets 101.21
Total current financial assets 15,063.79
Current tax assets (net)
Other current assets
1 Other current assets 3,806.96
Total of other current assets 3,806.96
Total current assets 35,031.30
3 Non-current assets classified as held for sale 117.35
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 93,159.31
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,200.00
Other equity 46,873.43
Total equity attributable to owners of parent 48,073.43
Non controlling interest 0.10
Total equity 48,073.53
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 13,030.00
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 liability 116.51
Total of other non-current financial liabilities 116.51
Total non-current financial liabilities 13,146.51
Provisions, non-current 360.89
Deferred tax liabilities (net) 723.14
Deferred government grants, Non-current
Other non-current liabilities
1 Other non-current liabilities 53.34
Total of other non-current liabilities 53.34
Total non-current liabilities 14,283.88
Current liabilities
Current financial liabilities
Borrowings, current 21,445.04
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 278.95
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4,983.44
Total Trade payable 5,262.39
Other current financial liabilities
1 Other current financial liabilities 3,298.82
2 Lease Liability 137.84
Total of other current financial liabilities 3,436.66
Total current financial liabilities 30,144.09
Other current liabilities 360.91
1 Other current liabilities 360.91
Total of other current liabilities 360.91
Provisions, current 83.64
Current tax liabilities (Net) 213.26
Deferred government grants, Current
Total current liabilities 30,801.90
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 45,085.78
Total equity and liabilites 93,159.31
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 Unaudited 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 Unaudited 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 Remeasuement of defined benefit plants 104.15 (1.35)
Total Amount of items that will not be reclassified to profit and loss 104.15 (1.35)
2 Income tax relating to items that will not be reclassified to profit or loss 26.21 (0.34)
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
5 Total Other comprehensive income 77.94 (1.01)



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 4,994.17
Adjustments for reconcile profit (loss)
Adjustments for finance costs 3,720.30
Adjustments for decrease (increase) in inventories 4,903.21
Adjustments for decrease (increase) in trade receivables, current (1,967.30)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 989.86
Adjustments for decrease (increase) in other non-current assets (6.03)
Adjustments for other financial assets, non-current 181.18
Adjustments for other financial assets, current 1.77
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (4,504.64)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (44.25)
Adjustments for increase (decrease) in other non-current liabilities (8.72)
Adjustments for depreciation and amortisation expense 2,877.24
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (125.53)
Adjustments for provisions, non-current (341.45)
Adjustments for other financial liabilities, current (916.15)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 314.84
Adjustments for dividend income 0.00
Adjustments for interest income 195.98
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (1.91)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (5.14)
Other adjustments to reconcile profit (loss) 1.08
Other adjustments for non-cash items (79.62)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 4,792.76
Net cash flows from (used in) operations 9,786.93
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 741.79
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 9,045.14
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 5.14
Other cash payments to acquire equity or debt instruments of other entities 185.45
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 420.64
Purchase of property, plant and equipment 7,008.48
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 162.52
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 159.89
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (6,445.74)
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 1,765.12
Repayments of borrowings 301.66
Payments of lease liabilities 144.13
Dividends paid 360.00
Interest paid 3,686.40
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (2,727.07)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (127.67)
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 (127.67)
Cash and cash equivalents cash flow statement at beginning of period 262.60
Cash and cash equivalents cash flow statement at end of period 134.93





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. VKS Aiyer & Co., Yes 31-07-2028