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	Consolidated
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

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	Consolidated	Consolidated
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	8596810000	32280420000
	Other income	115700000	508360000
	Total income	8712510000	32788780000
2	Expenses
(a)	Cost of materials consumed	4083480000	16398570000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	36550000	147400000
(d)	Employee benefit expense	954190000	3489020000
(e)	Finance costs	48070000	188310000
(f)	Depreciation, depletion and amortisation expense	224410000	864410000
(f)	Other Expenses
1	Exchange (Gain)/Loss	14550000	-99510000
2	Other Expenses	2768740000	9096620000
	Total other expenses	2783290000	8997110000
	Total expenses	8129990000	30084820000
3	Total profit before exceptional items and tax	582520000	2703960000
4	Exceptional items	0	281580000
5	Total profit before tax	582520000	2985540000
6	Tax expense
7	Current tax	310070000	943490000
8	Deferred tax	-125720000	-147280000
9	Total tax expenses	184350000	796210000
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	398170000	2189330000
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	398170000	2189330000
17	Other comprehensive income net of taxes	3450000	-21640000
18	Total Comprehensive Income for the period	401620000	2167690000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	401570000	2167460000
	Total profit or loss, attributable to non-controlling interests	50000	50000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
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		13450050000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.17	11.91
	Diluted earnings (loss) per share from continuing operations	2.17	11.91
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	2.17	11.91
	Diluted earnings (loss) per share from continuing and discontinued operations	2.17	11.91
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

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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	4464910000
	Capital work-in-progress	173280000
	Investment property	0
	Goodwill	626150000
	Other intangible assets	579680000
	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	697790000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	406080000
	Total non-current financial assets	1103870000
	Deferred tax assets (net)	262420000
	Other non-current assets	87640000
	Total non-current assets	7302550000
2	Current assets
	Inventories	2533110000
	Current financial asset
	Current investments	3584240000
	Trade receivables, current	5559860000
	Cash and cash equivalents	1259190000
	Bank balance other than cash and cash equivalents	552510000
	Loans, current	0
	Other current financial assets	10547690000
	Total current financial assets	21503490000
	Current tax assets (net)	112760000
	Other current assets	151820000
	Total current assets	24301180000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	31603730000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	367630000
	Other equity	13450050000
	Total equity attributable to owners of parent	13817680000
	Non controlling interest	1220000
	Total equity	13818900000
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	1509510000
	Total non-current financial liabilities	1509510000
	Provisions, non-current	195720000
	Deferred tax liabilities (net)	30100000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1735330000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	940010000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3882850000
	Total Trade payable	4822860000
	Other current financial liabilities	937420000
	Total current financial liabilities	5760280000
	Other current liabilities	9903240000
	Provisions, current	234450000
	Current tax liabilities (Net)	151530000
	Deferred government grants, Current	0
	Total current liabilities	16049500000
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	17784830000
	Total equity and liabilites	31603730000
	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		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
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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Re-measurement of defined benefit plans	4650000	-36970000
	Total Amount of items that will not be reclassified to profit and loss	4650000	-36970000
2	Income tax relating to items that will not be reclassified to profit or loss	1410000	-8120000
3	Amount of items that will be reclassified to profit and loss
1	Debt instruments through other comprehensive income	20000	3010000
2	Exchange differences on translation of foreign operations	200000	4960000
	Total Amount of items that will be reclassified to profit and loss	220000	7970000
4	Income tax relating to items that will be reclassified to profit or loss	10000	760000
5	Total Other comprehensive income	3450000	-21640000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			2985540000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			180480000
	Adjustments for decrease (increase) in inventories			-3220680000
	Adjustments for decrease (increase) in trade receivables, current			672540000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-575980000
	Adjustments for decrease (increase) in other non-current assets			-33200000
	Adjustments for other financial assets, non-current			-157630000
	Adjustments for other financial assets, current			10080000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-114210000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1974220000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			864410000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-381750000
	Adjustments for provisions, non-current			14810000
	Adjustments for other financial liabilities, current			-188510000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-73100000
	Adjustments for dividend income			0
	Adjustments for interest income			169630000
	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			-249530000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1531890000
	Net cash flows from (used in) operations			1453650000
	Dividends received			0
	Interest paid			0
	Interest received			4020000
	Income taxes paid (refund)			1028040000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			429630000
	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			0
	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			6756420000
	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			435400000
	Purchase of property, plant and equipment			870390000
	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			82830000
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	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			0
	Interest received			149070000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	712390000
	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			502230000
	Dividends paid			1102190000
	Interest paid			4020000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1608440000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-466420000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			1684160000
	Net increase (decrease) in cash and cash equivalents			1217740000
	Cash and cash equivalents cash flow statement at beginning of period			41450000
	Cash and cash equivalents cash flow statement at end of period			1259190000