Integrated Filing — IndAS



General information about company

Scrip Code 516030
NSE Symbol PAKKA
MSEI Symbol NOTLISTED
ISIN INE551D01018
Name of company PAKKA 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 02-08-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 14-08-2026   10:00:00
End date and time of board meeting 14-08-2026   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 11,718.68 11,718.68
Other income 220.89 220.89
Total income 11,939.57 11,939.57
2 Expenses
(a) Cost of materials consumed 4,080.40 4,080.40
(b) Purchases of stock-in-trade 1,227.25 1,227.25
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 189.20 189.20
(d) Employee benefit expense 1,053.75 1,053.75
(e) Finance costs 486.76 486.76
(f) Depreciation, depletion and amortisation expense 424.04 424.04
(f) Other Expenses
1 Power and Fuel 1,590.39 1,590.39
2 Other expenses 2,047.92 2,047.92
Total other expenses 3,638.31 3,638.31
Total expenses 11,099.71 11,099.71
3 Total profit before exceptional items and tax 839.86 839.86
4 Exceptional items 0.00 0.00
5 Total profit before tax 839.86 839.86
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 250.75 250.75
9 Total tax expenses 250.75 250.75
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 589.11 589.11
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 589.11 589.11
17 Other comprehensive income net of taxes (26.04) (26.04)
18 Total Comprehensive Income for the period 563.07 563.07
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 589.11 589.11
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 563.07 563.07
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 4,766.81 4,766.81
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 1.29 1.29
Diluted earnings (loss) per share from continuing operations 1.29 1.29
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 1.29 1.29
Diluted earnings (loss) per share from continuing and discontinued operations 1.29 1.29
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 Un-Audited Consolidated Financial Results have been reviewed by the Audit Committee in its meeting held on 13th August, 2026 and approved by the Board of Directors at their meeting held on 14th August, 2026. The Statutory Auditors of the Company have carried out Limited Review of the aforesaid results. 2) These Financial Results have been prepared in accordance with the recognition and measurement principles of the Indian Accounting Standards( Ind AS), prescribed under section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in accordance with the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. '3) The scheme of Merger of Pakka Impact Limited (CIN: U74110UP2014PLC062982), a wholly owned subsidiary company into Pakka Limited (CIN: L24231UP1981PLC005294) effective 1st April, 2025 has been approved by the Board of Directors in their meeting held on 30th May, 2025 in terms of the provisions of Section 230-232 of the Companies Act, 2013. The same is subject to regulatory approvals. In view of the pending approvals from various regulatory authorities, no effects of PIL financials are given in above results. '4) As per the Board approval, Pakka Pte Limited, a wholly owned subsidiary of the Company shall be closed in this Financial Year. Requisite provision for impairment has already been considered in the audited financials of FY 2023-24. '5) During the quarter, 36,00,000 convertible warrants allotted on 14 October 2024 lapsed upon expiry of the extended exercise period on 13 April 2026, as the warrant holders did not exercise their conversion rights. Consequently, the upfront consideration of Rs.2,448 lakh stands forfeited and no equity shares were issued against such warrants. '6) During the quarter, the Company raised Rs.425 crores through the issue and allotment of secured Non Convertible Debentures on Private Placement Basis. The proceeds have been / will be utilized for repayment of existing borrowings or Jagriti Project and other purpose as defined in the Debenture Trust Deed in accordance with terms of use. 7) During the quarter, pursuant to the requisite shareholder and regulatory approvals, the Company raised Rs.51.10 crores through the preferential issue and allotment of 27,20,000 equity shares of face value of Rs.10 at a security premium of Rs.100 per equity shares to non-promoter group and 77,00,000 warrants of Rs.110 each convertible into equity shares to Promoters' Group out of which upfront money Rs.21.18 crores i.e. 25% received on allotment. The proceeds have been / will be utilized for repayment of existing borrowings or Jagriti Project and other purpose as defined in the notice of Extra-Ordinary General Meeting in accordance with terms of use. 8) Figures of previous reporting periods have been regrouped wherever necessary to correspond with the figures of the current reporting period. 9) The results of the company are available on the company's website www.pakka.com, BSE website at www.bseindia.com and NSE website at www.nseindia.com.



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)
1 Paper & pulp 10,093.88 10,093.88
2 Moulded Products 1,845.69 1,845.69
Total Segment Revenue 11,939.57 11,939.57
Less: Inter segment revenue
Revenue from operations 11,939.57 11,939.57
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Paper & pulp 1,064.13 1,064.13
2 Moulded Products (162.39) (162.39)
Total Profit before tax 901.74 901.74
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 61.88 61.88
Profit before tax 839.86 839.86
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Paper & pulp 1,22,420.56 1,22,420.56
2 Moulded Products 5,616.39 5,616.39
Total Segment Asset 1,28,036.95 1,28,036.95
Un-allocable Assets 114.91 114.91
Net Segment Asset 1,28,151.86 1,28,151.86
4 Segment Liabilities
Segment Liabilities
1 Paper & pulp 65,058.75 65,058.75
2 Moulded Products 8,212.56 8,212.56
Total Segment Liabilities 73,271.31 73,271.31
Un-allocable Liabilities 2,952.27 2,952.27
Net Segment Liabilities 76,223.58 76,223.58
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 1) The Company is engaged in the following business segments: - Paper & Pulp - Moulded Products 2) Segments have been identified taking into account the nature of activities and nature of risks and



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 Foreign Currency Transition Reserve (0.78) (0.78)
Total Amount of items that will not be reclassified to profit and loss (0.78)
2 Income tax relating to items that will not be reclassified to profit or loss 33.75 33.75
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 (8.49) (8.49)
5 Total Other comprehensive income (26.04) (26.04)