Integrated Filing — IndAS



General information about company

Scrip Code 532742
NSE Symbol PAUSHAKLTD
MSEI Symbol NOTLISTED
ISIN INE111F01024
Name of company PAUSHAK LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 30-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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
Segment Reporting Single segment
Description of single segment Speciality Chemicals and Intermediates
Start date and time of board meeting 30-07-2026   15:30:00
End date and time of board meeting 30-07-2026   16:05:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There is no default in payment of interest or principal amount.



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 8,354.75 8,354.75
Other income 314.70 314.70
Total income 8,669.45 8,669.45
2 Expenses
(a) Cost of materials consumed 2,899.45 2,899.45
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (279.60) (279.60)
(d) Employee benefit expense 966.43 966.43
(e) Finance costs 136.02 136.02
(f) Depreciation, depletion and amortisation expense 842.38 842.38
(f) Other Expenses
1 Other expenses 2,203.24 2,203.24
Total other expenses 2,203.24 2,203.24
Total expenses 6,767.92 6,767.92
3 Total profit before exceptional items and tax 1,901.53 1,901.53
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,901.53 1,901.53
6 Tax expense
7 Current tax 249.34 249.34
8 Deferred tax 141.78 141.78
9 Total tax expenses 391.12 391.12
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 1,510.41 1,510.41
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 1,510.41 1,510.41
17 Other comprehensive income net of taxes 1.43 1.43
18 Total Comprehensive Income for the period 1,511.84 1,511.84
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 1,232.85 1,232.85
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 6.13 6.13
Diluted earnings (loss) per share from continuing operations 6.13 6.13
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 6.13 6.13
Diluted earnings (loss) per share from continuing and discontinued operations 6.13 6.13
24 Debt equity ratio 0.1700 0.1700
25 Debt service coverage ratio 3.9900 3.9900
26 Interest service coverage ratio 15.0900 15.0900
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above results were reviewed by the Statutory Auditors, recommended by the Audit Committee and approved by the Board of Directors of the Company. 2. The Company is engaged in the business of Speciality Chemicals only and therefore, there is only one reportable segment. 3. The Earning Per Share in respect of the previous quarter has been restated to give effect of sub-division of shares and allotment of bonus shares in line with requirement of IND AS 33 'Earnings per share'. 4. The figures for quarter ended 31st March 2026 are the balancing figures between the audited figures in respect of full financial year ended 31st March 2026 and year to date unaudited figures up to the third quarter ended 31st December 2025. 5. The previous quarters'/year's figures have been regrouped/rearranged wherever necessary to make it comparable with the current quarter/period.



Remarks

Debt equity ratio
Debt service coverage ratio Debt Service Coverage ratio is 3.99 times
Interest service coverage ratio Interest Serviuce Coverage ratio is 15.09 times


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss (1.43) (1.43)
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 1.43 1.43