Integrated Filing — IndAS



General information about company

Scrip Code 544519
NSE Symbol EUROPRATIK
MSEI Symbol NOTLISTED
ISIN INE198501012
Name of company Euro Pratik Sales 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 04-08-2026
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 Wall Panels and Laminates
Start date and time of board meeting 10-08-2026   17:30:00
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 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 01-04-2026 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 10,333.27 10,333.27
Other income 249.66 249.66
Total income 10,582.93 10,582.93
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 6,962.71 6,962.71
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (662.42) (662.42)
(d) Employee benefit expense 559.87 559.87
(e) Finance costs 125.57 125.57
(f) Depreciation, depletion and amortisation expense 163.85 163.85
(f) Other Expenses
1 Other Expenses 807.72 807.72
Total other expenses 807.72 807.72
Total expenses 7,957.30 7,957.30
3 Total profit before exceptional items and tax 2,625.63 2,625.63
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,625.63 2,625.63
6 Tax expense
7 Current tax 586.81 586.81
8 Deferred tax 33.96 33.96
9 Total tax expenses 620.77 620.77
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 2,004.86 2,004.86
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 2,004.86 2,004.86
17 Other comprehensive income net of taxes 37.46 37.46
18 Total Comprehensive Income for the period 2,042.32 2,042.32
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,877.26 1,877.26
Total profit or loss, attributable to non-controlling interests 127.60 127.60
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,900.95 1,900.95
Total comprehensive income for the period attributable to owners of parent non-controlling interests 141.37 141.37
21 Details of equity share capital
Paid-up equity share capital 1,022.00 1,022.00
Face value of equity share capital 1022 1022
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 1.84 1.84
Diluted earnings (loss) per share from continuing operations 1.84 1.84
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 1.84 1.84
Diluted earnings (loss) per share from continuing and discontinued operations 1.84 1.84
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 unaudited consolidated financial results of the Euro Pratik Sales Limited (hereinafter Holding Company) alongwith its Subsidiaries (together called as the Group) have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013, as amended, read with the relevant rules issued thereunder and in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations 2015 (the Regulations). The above consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 10, 2026. The statutory auditors have carried out a limited review of the above results for which they have issued an unmodified opinion. 2. The consolidated result amounts for the quarter ended March 31, 2026 are balancing amounts between the audited amounts in respect of the full financial year and the limited reviewed year to date amounts upto December 31, 2025 respectively. 3. The group is primarily engaged in the business of 'Surface Decorative Products'. There is no separate reportable segment as per Ind AS 108 - Operating Segments. 4. On April 26, 2025, one of the holding company's godown located at Building No. M, Swagat Complex, Phase-2, Rahanal Village, Bhiwandi, Maharashtra, was severely damaged by Fire. The holding Company has charged to the statement of profit and loss, net loss on account of fire and reversal of input tax credit under GST on the loss of Inventory amounting to Rs. 788.79 lakh which has been classified as exceptional item in the financial statements.The holding Company has lodged an insurance claim of Rs.3,188.10 lakh for reimbursement of the loss, which has been recognised as an insurance claim receivable in the books, subject to settlement by the insurer. 5. On April 1, 2026, the Holding Company has acquired the controlling stake of 51% in Chawla Brothers with its office in Jalandhar, Punjab, for an overall consideration of Rs. 3220 lakhs. The Company has accounted the same in accordance with Ind AS 103. 6. On April 1, 2026 the Holding Company’s shareholding in its subsidiary, Euro Pratik Trade FZCO, has been diluted from 100% to 80% pursuant to a fresh issue of equity shares by the subsidiary.



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 Remeasurement of net defined benefit liability 7.12 7.12
Total Amount of items that will not be reclassified to profit and loss 7.12
2 Income tax relating to items that will not be reclassified to profit or loss 1.77 1.77
3 Amount of items that will be reclassified to profit and loss
1 Foreign Currency Translation Reserve 32.11 32.11
Total Amount of items that will be reclassified to profit and loss 32.11
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 37.46 37.46





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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. Monika Jain & Co Yes 31-08-2027
2 M/s. C N K & Associates LLP Yes 31-07-2027