Integrated Filing — IndAS



General information about company

Scrip Code 513519
NSE Symbol PITTIENG
MSEI Symbol NOTLISTED
ISIN INE450D01021
Name of company PITTI ENGINEERING 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 10-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-07-2026
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 Geographical
Description of single segment
Start date and time of board meeting 10-08-2026   16:30:00
End date and time of board meeting 10-08-2026   18:15:00
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
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 Standalone Standalone
1 Income
Revenue from operations 44,182.11 44,182.11
Other income 76.77 76.77
Total income 44,258.88 44,258.88
2 Expenses
(a) Cost of materials consumed 25,725.35 25,725.35
(b) Purchases of stock-in-trade 3,865.53 3,865.53
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,960.19) (2,960.19)
(d) Employee benefit expense 3,635.85 3,635.85
(e) Finance costs 2,250.40 2,250.40
(f) Depreciation, depletion and amortisation expense 2,623.19 2,623.19
(f) Other Expenses
1 Other Expenses 6,643.55 6,643.55
Total other expenses 6,643.55 6,643.55
Total expenses 41,783.68 41,783.68
3 Total profit before exceptional items and tax 2,475.20 2,475.20
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,475.20 2,475.20
6 Tax expense
7 Current tax 519.87 519.87
8 Deferred tax (128.82) (128.82)
9 Total tax expenses 391.05 391.05
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 2,084.15 2,084.15
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 2,084.15 2,084.15
17 Other comprehensive income net of taxes 191.36 191.36
18 Total Comprehensive Income for the period 2,275.51 2,275.51
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 1,883.10 1,883.10
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 5.65 5.65
Diluted earnings (loss) per share from continuing operations 5.65 5.65
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 5.65 5.65
Diluted earnings (loss) per share from continuing and discontinued operations 5.65 5.65
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) 1. The above financial results for the quarter ended 30th June 2026 has been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 10th August 2026. 2. The financial results have been prepared in accordance with 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 terms of Regulations issued by Securities and Exchange Board of India (SEBI). 3. The figures for the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of the full financial year and the unaudited figures of nine months ended December 31, 2025, which were subjected to limited review. 4. The Board of Directors, at its meeting held on 5th February 2026, approved the Scheme of Amalgamation of Pitti Industries Private Limited (formerly Bagadia Chaitra Industries Private Limited) (“PIPL”) and Dakshin Foundry Private Limited (“DFPL”) with Pitti Engineering Limited (“PEL”. “the Company”) and their respective shareholders and creditors, under Sections 230 to 232 of the Companies Act, 2013. The Company received an order from the National Company Law Tribunal (“NCLT”) on 10th April 2026, granting dispensation of meetings of the equity shareholders, secured creditors, and unsecured creditors of PIPL, DFPL and PEL in connection with the proposed Scheme. The second motion petition seeking approval of the Scheme was filed with the NCLT on 23rd April 2026 and the same was heard on 22nd May 2026, 17th July 2026 and 7th August 2026. The matter is scheduled for further hearing on 17th August 2026. The Scheme will become effective from the appointed date of 1st April 2026, after receipt of all requisite approvals as specified in the Scheme, no effect of the Scheme has been given in the financial results for the quarter ended 30th June 2026. 5. The Pitti Engineering Limited Employee Welfare Trust (ESOP Trust) purchased equity shares of the Company from the open market and outstanding as on June 30, 2026 is 7,40,000 company shares . The Company considers the ESOP Trust as its extension, and accordingly, the shares held by the Trust are treated as treasury shares in accordance with IND AS 32. For the accounting of employee stock options granted, the Company and its subsidiaries have adhered to the requirements of IND AS 102. The adjustment to the earnings per share due to the grant of options is anti-dilutive; hence, the basic and diluted earnings per share remain the same. 6. The Company has only one business segment, which is manufacturing of engineering products of Iron and Steel, hence the reporting is done as a single segment. For the geographical segment revenue and assets please refer note 6 of the financial results submitted to the stock exchanges. 7. Figures of the previous quarters/year have been regrouped wherever necessary to correspond with current year's presentation.



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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 a) India 31,290.09 31,290.09
2 b) Outside India 12,892.02 12,892.02
Total Segment Revenue 44,182.11 44,182.11
Less: Inter segment revenue
Revenue from operations 44,182.11 44,182.11
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 a) India 0.00 0.00
2 b) Outside India 0.00 0.00
Total Profit before tax 0.00 0.00
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 0.00 0.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 a) India 2,08,971.30 2,08,971.30
2 b) Outside India 5,659.24 5,659.24
Total Segment Asset 2,14,630.54 2,14,630.54
Un-allocable Assets 0.00 0.00
Net Segment Asset 2,14,630.54 2,14,630.54
4 Segment Liabilities
Segment Liabilities
1 a) India 0.00 0.00
2 b) Outside India 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



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
1 Remeasurement of the net defined benefit liability/assets 45.14 45.14
Total Amount of items that will not be reclassified to profit and loss 45.14
2 Income tax relating to items that will not be reclassified to profit or loss 11.36 11.36
3 Amount of items that will be reclassified to profit and loss
1 Fair value of Changes in Cashflow Hedge 210.58 210.58
Total Amount of items that will be reclassified to profit and loss 210.58
4 Income tax relating to items that will be reclassified to profit or loss 53.00 53.00
5 Total Other comprehensive income 191.36 191.36