Integrated Filing — IndAS



General information about company

Scrip Code 514300
NSE Symbol PIONEEREMB
MSEI Symbol NA
ISIN INE156C01018
Name of company PIONEER EMBROIDERIES 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 14-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-08-2026
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 TEXTILE
Start date and time of board meeting 14-08-2026   11:45:00
End date and time of board meeting 14-08-2026   14:25:00
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 9,670.10 9,670.10
Other income 180.55 180.55
Total income 9,850.65 9,850.65
2 Expenses
(a) Cost of materials consumed 6,485.51 6,485.51
(b) Purchases of stock-in-trade 157.35 157.35
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (154.88) (154.88)
(d) Employee benefit expense 892.93 892.93
(e) Finance costs 185.45 185.45
(f) Depreciation, depletion and amortisation expense 371.17 371.17
(f) Other Expenses
1 other expenses 1,895.13 1,895.13
Total other expenses 1,895.13 1,895.13
Total expenses 9,832.66 9,832.66
3 Total profit before exceptional items and tax 17.99 17.99
4 Exceptional items 0.00 0.00
5 Total profit before tax 17.99 17.99
6 Tax expense
7 Current tax 9.03 9.03
8 Deferred tax (3.85) (3.85)
9 Total tax expenses 5.18 5.18
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 12.81 12.81
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 (1.16) (1.16)
16 Total profit (loss) for period 11.65 11.65
17 Other comprehensive income net of taxes 9.98 9.98
18 Total Comprehensive Income for the period 21.63 21.63
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 12.03 12.03
Total profit or loss, attributable to non-controlling interests (0.38) (0.38)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 22.01 22.01
Total comprehensive income for the period attributable to owners of parent non-controlling interests (0.38) (0.38)
21 Details of equity share capital
Paid-up equity share capital 3,081.54 3,081.54
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 0.04 0.04
Diluted earnings (loss) per share from continuing operations 0.04 0.04
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 0.04 0.04
Diluted earnings (loss) per share from continuing and discontinued operations 0.04 0.04
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) 1.The above results were reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 14th August, 2026 and Statutory Auditors of the Company have carried out the Limited Review of the same. These financial results are in accordance with the Indian Accounting Standards (IND AS) as prescribed under Section 133 of the Companies Act, 2013 read with relevant rules made thereunder. 2.The Business activity of the Company falls within a single primary business segment viz ‘Textiles’ and hence there is no other reportable segment as per Ind AS-108 ‘operating segments’. 3.Other Income for the current quarter includes Rs.131.72 lakhs from profit on disposal of old machineries. 4.Other Income for the quarter ended 31st March 2026 includes Rs.454.43 lakhs on account of electricity duty rebate on expansion for earlier years, allowed by HPERC. 5.Exceptional Items for the quarter ended 30th June 2025 represent: a)Profit of Rs.649.41 lakh represents profit from sale of land and building assets at Naroli, which had become non-core as embroidery manufacturing moved to the new unit at Degaon, Dhule, b)Expense of Rs.207.61 lakh represents recognition of full and final liability towards lender pertaining to earlier year. 6.The figures for the quarter ended March 31, 2026 are the balancing figures between audited figures for the full financial year ended March 31, 2026 and the published year to date figures for the nine months ended December 31, 2025. 7. The figures for the previous periods have been regrouped/ rearranged wherever considered necessary to confirm current period classifications.



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 On Gratuity 13.83 13.83
Total Amount of items that will not be reclassified to profit and loss 13.83
2 Income tax relating to items that will not be reclassified to profit or loss 3.85 3.85
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 9.98 9.98