Integrated Filing — IndAS

General information about company
Scrip Code	522205
NSE Symbol	PRAJIND
MSEI Symbol	NOTLISTED
ISIN	INE074A01025
Name of company	PRAJ INDUSTRIES LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	29-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	21-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Process and Project Engineering
Start date and time of board meeting	29-Apr-2025   11:00:00
End date and time of board meeting	29-Apr-2025   16:30:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-01-30
Indicate Company website link for updated RPT policy of the Company	https://www.praj.net/wp-content/uploads/2024/10/Policy-on-Related-Party-Transaction-1.pdf
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	7011220000	27446640000
	Other income	154110000	609400000
	Total income	7165330000	28056040000
2	Expenses
(a)	Cost of materials consumed	3342970000	14545890000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1390000	-710000
(d)	Employee benefit expense	781070000	2884690000
(e)	Finance costs	10490000	40290000
(f)	Depreciation, depletion and amortisation expense	120080000	451870000
(f)	Other Expenses
1	Exchange (gain) / loss	-12460000	-113220000
2	Other expenses	2113920000	7031960000
	Total other expenses	2101460000	6918740000
	Total expenses	6357460000	24840770000
3	Total profit before exceptional items and tax	807870000	3215270000
4	Exceptional items	0	281570000
5	Total profit before tax	807870000	3496840000
6	Tax expense
7	Current tax	246060000	828200000
8	Deferred tax	-28120000	24360000
9	Total tax expenses	217940000	852560000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	589930000	2644280000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	589930000	2644280000
17	Other comprehensive income net of taxes	4190000	-21670000
18	Total Comprehensive Income for the period	594120000	2622610000
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	367630000	367630000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		13771420000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.21	14.39
	Diluted earnings (loss) per share from continuing operations	3.21	14.39
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	3.21	14.39
	Diluted earnings (loss) per share from continuing and discontinued operations	3.21	14.39
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	2360630000
	Capital work-in-progress	134140000
	Investment property	0
	Goodwill	0
	Other intangible assets	573780000
	Intangible assets under development	4600000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	2167690000
	Trade receivables, non-current	0
	Loans, non-current	1567500000
	Other non-current financial assets	253790000
	Total non-current financial assets	3988980000
	Deferred tax assets (net)	0
	Other non-current assets	28340000
	Total non-current assets	7090470000
2	Current assets
	Inventories	2206020000
	Current financial asset
	Current investments	3464240000
	Trade receivables, current	4299320000
	Cash and cash equivalents	650970000
	Bank balance other than cash and cash equivalents	473380000
	Loans, current	220690000
	Other current financial assets	153240000
	Total current financial assets	9261840000
	Current tax assets (net)	98220000
	Other current assets	9183370000
	Total current assets	20749450000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	27839920000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	367630000
	Other equity	13771420000
	Total equity attributable to owners of parent	14139050000
	Non controlling interest
	Total equity	14139050000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	305180000
	Total non-current financial liabilities	305180000
	Provisions, non-current	170670000
	Deferred tax liabilities (net)	30100000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	505950000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	653700000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3082080000
	Total Trade payable	3735780000
	Other current financial liabilities	528850000
	Total current financial liabilities	4264630000
	Other current liabilities	8605930000
	Provisions, current	189670000
	Current tax liabilities (Net)	134690000
	Deferred government grants, Current	0
	Total current liabilities	13194920000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	13700870000
	Total equity and liabilites	27839920000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	Re-measurement of defined benefit plans	5580000	-31970000
	Total Amount of items that will not be reclassified to profit and loss	5580000	-31970000
2	Income tax relating to items that will not be reclassified to profit or loss	1410000	-8050000
3	Amount of items that will be reclassified to profit and loss
1	Debt instruments through other comprehensive income	20000	3010000
	Total Amount of items that will be reclassified to profit and loss	20000	3010000
4	Income tax relating to items that will be reclassified to profit or loss	0	760000
5	Total Other comprehensive income	4190000	-21670000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			3496840000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			34410000
	Adjustments for decrease (increase) in inventories			-2669520000
	Adjustments for decrease (increase) in trade receivables, current			479570000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-310030000
	Adjustments for decrease (increase) in other non-current assets			-24770000
	Adjustments for other financial assets, non-current			-31580000
	Adjustments for other financial assets, current			-4710000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-133680000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1610220000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			451870000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-354050000
	Adjustments for provisions, non-current			-22290000
	Adjustments for other financial liabilities, current			-184070000
	Adjustments for other financial liabilities, non-current			14300000
	Adjustments for unrealised foreign exchange losses gains			-78060000
	Adjustments for dividend income			0
	Adjustments for interest income			271200000
	Adjustments for share-based payments			8390000
	Adjustments for fair value losses (gains)			-92600000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-277020000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1854820000
	Net cash flows from (used in) operations			1642020000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			896850000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			745170000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			720000
	Other cash receipts from sales of equity or debt instruments of other entities			7671900000
	Other cash payments to acquire equity or debt instruments of other entities			6656420000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			431930000
	Purchase of property, plant and equipment			460780000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			19690000
	Cash advances and loans made to other parties			989690000
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			8990000
	Interest received			161450000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	146970000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			217610000
	Dividends paid			1102190000
	Interest paid			34420000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1354220000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-462080000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			41450000
	Net increase (decrease) in cash and cash equivalents			-420630000
	Cash and cash equivalents cash flow statement at beginning of period			1071600000
	Cash and cash equivalents cash flow statement at end of period			650970000