Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	PELATRO
MSEI Symbol	NOTLISTED
ISIN	INE0VG601013
Name of company	Pelatro Limited
Type of company	SME
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	05-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	25-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
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	Software Product Development
Start date and time of board meeting	05-May-2025   12:02:00
End date and time of board meeting	05-May-2025   14:30:00
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	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-Oct-2024	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	473250000	857687000
	Other income	14501000	35583000
	Total income	487751000	893270000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	276358000	533710000
(e)	Finance costs	9433000	18488000
(f)	Depreciation, depletion and amortisation expense	15749000	29460000
(f)	Other Expenses
1	Other expenses	99901000	161357000
	Total other expenses	99901000	161357000
	Total expenses	401441000	743015000
3	Total profit before exceptional items and tax	86310000	150255000
4	Exceptional items	0	0
5	Total profit before tax	86310000	150255000
6	Tax expense
7	Current tax	31708000	45776000
8	Deferred tax	-14019000	-14456000
9	Total tax expenses	17689000	31320000
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	68621000	118935000
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	68621000	118935000
17	Other comprehensive income net of taxes	-8741000	-9623000
18	Total Comprehensive Income for the period	59880000	109312000
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	104067000	104067000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		690411000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.59	13.16
	Diluted earnings (loss) per share from continuing operations	7.59	13.16
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	7.59	13.16
	Diluted earnings (loss) per share from continuing and discontinued operations	7.59	13.16
24	Debt equity ratio	0.1754	0.1754
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	211062000
	Capital work-in-progress
	Investment property
	Goodwill	189602000
	Other intangible assets	278489000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	41758000
	Total non-current financial assets	41758000
	Deferred tax assets (net)	21264000
	Other non-current assets
	Total non-current assets	742175000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	152755000
	Cash and cash equivalents	360267000
	Bank balance other than cash and cash equivalents	0
	Loans, current	0
	Other current financial assets
	Total current financial assets	513022000
	Current tax assets (net)
	Other current assets	115450000
	Total current assets	628472000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	1370647000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	104067000
	Other equity	690411000
	Total equity attributable to owners of parent	794478000
	Non controlling interest
	Total equity	794478000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	124290000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	271997000
	Total non-current financial liabilities	396287000
	Provisions, non-current	36755000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	433042000
	Current liabilities
	Current financial liabilities
	Borrowings, current	15056000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	379000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	31669000
	Total Trade payable	32048000
	Other current financial liabilities	18333000
	Total current financial liabilities	65437000
	Other current liabilities	65776000
	Provisions, current	5149000
	Current tax liabilities (Net)	6765000
	Deferred government grants, Current
	Total current liabilities	143127000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	576169000
	Total equity and liabilites	1370647000
	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-Oct-2024	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-Oct-2024	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	Amount of items that will not be reclassified to profit and loss	-1584000	-1584000
	Total Amount of items that will not be reclassified to profit and loss	-1584000	-1584000
2	Income tax relating to items that will not be reclassified to profit or loss	647000	647000
3	Amount of items that will be reclassified to profit and loss
1	Amount of items that will be reclassified to profit and loss	-6510000	-7392000
	Total Amount of items that will be reclassified to profit and loss	-6510000	-7392000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-8741000	-9623000

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			150255000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			18488000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			1463000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-46759000
	Adjustments for decrease (increase) in other non-current assets			-35513000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-88623000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-63419000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			29460000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			8384000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			12948000
	Adjustments for other financial liabilities, non-current			272766000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			8537000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			2793000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-1584000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			101867000
	Net cash flows from (used in) operations			252122000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			50081000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			202041000
	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			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	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			0
	Purchase of property, plant and equipment			445391000
	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			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			8537000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-7392000
	Net cash flows from (used in) investing activities	-444246000
	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			564877000
	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			14365000
	Payments of lease liabilities			7494000
	Dividends paid			0
	Interest paid			16015000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			527003000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			284798000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			284798000
	Cash and cash equivalents cash flow statement at beginning of period			75469000
	Cash and cash equivalents cash flow statement at end of period			360267000