Integrated Filing — IndAS



General information about company

Scrip Code 532934
NSE Symbol PPAP
MSEI Symbol NOTLISTED
ISIN INE095I01015
Name of company PPAP Automotive 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 07-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-08-2026
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 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
Segment Reporting Single segment
Description of single segment Manufacturing of automotive components
Start date and time of board meeting 07-08-2026   13:40:00
End date and time of board meeting 07-08-2026   15:35:00
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



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 Consolidated Consolidated
1 Income
Revenue from operations 15,637.86 15,637.86
Other income 210.79 210.79
Total income 15,848.65 15,848.65
2 Expenses
(a) Cost of materials consumed 9,288.47 9,288.47
(b) Purchases of stock-in-trade 164.95 164.95
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (338.90) (338.90)
(d) Employee benefit expense 3,031.96 3,031.96
(e) Finance costs 430.48 430.48
(f) Depreciation, depletion and amortisation expense 904.51 904.51
(f) Other Expenses
1 Other Expenses 2,251.52 2,251.52
Total other expenses 2,251.52 2,251.52
Total expenses 15,732.99 15,732.99
3 Total profit before exceptional items and tax 115.66 115.66
4 Exceptional items 0.00 0.00
5 Total profit before tax 115.66 115.66
6 Tax expense
7 Current tax 53.78 53.78
8 Deferred tax (24.67) (24.67)
9 Total tax expenses 29.11 29.11
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 86.55 86.55
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 86.55 86.55
17 Other comprehensive income net of taxes (31.61) (31.61)
18 Total Comprehensive Income for the period 54.94 54.94
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 86.55 86.55
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 (31.61) (31.61)
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 1,415.30 1,415.30
Face value of equity share capital 10 10
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 0.61 0.61
Diluted earnings (loss) per share from continuing operations 0.61 0.61
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 0.61 0.61
Diluted earnings (loss) per share from continuing and discontinued operations 0.61 0.61
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 Statement of Consolidated Financial Results for the quarter ended 30th June, 2026: 1.The above financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act, 2013, read together with the Companies (Indian Accounting Standards) Rules, 2015 (as amended). 2. The above financial results have been reviewed by the Audit Committee in its meeting held on 07th August, 2026 and then approved by the Board of Directors in its meeting held on 07th August, 2026. The limited review, as required under Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 has been completed by the Statutory Auditors for the quarter ended 30th June, 2026 and they have expressed an unmodified opinion on the aforesaid results. 3. The above consolidated financial results includes results for the quarter ended 30th June, 2026 and 31st March, 2026 of five subsidiary companies. The Company together with its subsidiaries is herein referred to as the Group. 4. The consolidated financial results for the quarter ended 30th June 2025 and the year ended 31st March 2026 incorporate the performance of PPAP Tokai India Rubber Private Limited (PTI), which was a 50% joint venture of the Group until 31st December 2025. Under the Settlement Agreement executed with Tokai Kogyo Co. Ltd. (“Tokai”) and PPAP Tokai India Rubber Private Limited (“PTI”), effective 1st January 2026, the Group divested its entire 50% equity stake in PTI to Tokai for a total cash consideration of Rs.10,000 lakhs on 13th February 2026. Consequently, PTI ceased to be accounted for as a joint venture under the equity method.Consequently, PTI ceased to be accounted for as a joint venture under the equity method effective from 1st January 2026. 5. During the quarter, the Holding Company has allotted 37,917 shares upon exercise of stock options by ESOP holders under PPAP Employee Stock Option Plan 2022. 6. The Group is primarily engaged in the business of manufacturing of automotive components, development and sale of plastic injection molds, development and sale of components for consumer goods, trading of automotive accessories, development and sale of Battery packs for Electric vehicles and storage application. The company operates only in one reportable segment i.e. automotive component as per Ind AS 108 (Operating Segment) and hence no separate disclosure is required for segments. 7. The figures of quarter ended 31st March, 2026 are the balancing figures between the audited figures in respect of full financial year and the published figures of nine months ended 31st December, 2025 respectively, which were subject to limited review by the Statutory Auditors.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 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 01-04-2026 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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Gain / (loss) on defined benefit obligation (42.25) (42.25)
Total Amount of items that will not be reclassified to profit and loss (42.25)
2 Income tax relating to items that will not be reclassified to profit or loss (10.64) (10.64)
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 (31.61) (31.61)