Integrated Filing — IndAS

General information about company
Scrip Code	500327
NSE Symbol	PILITA
MSEI Symbol	NOTLISTED
ISIN	INE600A01035
Name of company	PIL ITALICA LIFESTYLE 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	12-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	05-May-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	Multi segment
Description of single segment
Start date and time of board meeting	12-May-2025   15:15:00
End date and time of board meeting	12-May-2025   16:15:00
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	2025-01-23
Indicate Company website link for updated RPT policy of the Company	https://cdn.shopify.com/s/files/1/0550/4466/9495/files/RPT-Policy-23.01.2025_1.pdf?v=1747026128
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
There is no default on loan and debt securities.

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	269168000	1001490000
	Other income	779000	6828000
	Total income	269947000	1008318000
2	Expenses
(a)	Cost of materials consumed	124455000	534934000
(b)	Purchases of stock-in-trade	3563000	26288000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	24704000	7173000
(d)	Employee benefit expense	33697000	113489000
(e)	Finance costs	3481000	15415000
(f)	Depreciation, depletion and amortisation expense	4268000	14970000
(f)	Other Expenses
1	Other Expenses	56875000	225957000
	Total other expenses	56875000	225957000
	Total expenses	251043000	938226000
3	Total profit before exceptional items and tax	18904000	70092000
4	Exceptional items	0	0
5	Total profit before tax	18904000	70092000
6	Tax expense
7	Current tax	7946000	7946000
8	Deferred tax	239000	9720000
9	Total tax expenses	8185000	17666000
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	10719000	52426000
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	10719000	52426000
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	10719000	52426000
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	235000000	235000000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.05	0.22
	Diluted earnings (loss) per share from continuing operations	0.05	0.22
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	0.05	0.22
	Diluted earnings (loss) per share from continuing and discontinued operations	0.05	0.22
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	436549000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	1288000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	24893000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	6333000
	Total non-current financial assets	31226000
	Deferred tax assets (net)
	Other non-current assets
	Total non-current assets	469063000
2	Current assets
	Inventories	166647000
	Current financial asset
	Current investments	0
	Trade receivables, current	56359000
	Cash and cash equivalents	3790000
	Bank balance other than cash and cash equivalents	21496000
	Loans, current	228967000
	Other current financial assets	0
	Total current financial assets	310612000
	Current tax assets (net)	0
	Other current assets	24952000
	Total current assets	502211000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	971274000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	235000000
	Other equity	559246000
	Total equity attributable to owners of parent	794246000
	Non controlling interest
	Total equity	794246000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3990000
	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	0
	Total non-current financial liabilities	3990000
	Provisions, non-current	0
	Deferred tax liabilities (net)	29939000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	33929000
	Current liabilities
	Current financial liabilities
	Borrowings, current	90702000
	Trade payables, 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	10179000
	Total Trade payable	10179000
	Other current financial liabilities	0
	Total current financial liabilities	100881000
	Other current liabilities	33229000
	Provisions, current	4118000
	Current tax liabilities (Net)	4871000
	Deferred government grants, Current	0
	Total current liabilities	143099000
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	177028000
	Total equity and liabilites	971274000
	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)
1	Manufacturing	263798000	979977000
2	Finance	5370000	21513000
3	Other Income	779000	6828000
	Total Segment Revenue	269947000	1008318000
	Less: Inter segment revenue	0	0
	Revenue from operations	269947000	1008318000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Manufacturing	18764000	64273000
2	Finance	2842000	14406000
3	Other Income	779000	6828000
	Total Profit before tax	22385000	85507000
	i. Finance cost	3481000	3481000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	18904000	70092000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Manufacturing	743371000	743371000
2	Finance	227903000	227903000
3	Other Income	0	0
	Total Segment Asset	971274000	971274000
	Un-allocable Assets	0	0
	Net Segment Asset	971274000	971274000
4	Segment Liabilities
	Segment Liabilities
1	Manufacturing	177028000	177028000
2	Finance	0	0
3	Other Income	0	0
	Total Segment Liabilities	177028000	177028000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	177028000	177028000
	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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	0
5	Total Other comprehensive income	0	0

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			70092000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			15415000
	Adjustments for decrease (increase) in inventories			11477000
	Adjustments for decrease (increase) in trade receivables, current			8924000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			3176000
	Adjustments for decrease (increase) in other non-current assets			-136000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			111597000
	Adjustments for other bank balances			-3330000
	Adjustments for increase (decrease) in trade payables, current			-10542000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			4208000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			14970000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			936000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	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			0
	Other adjustments to reconcile profit (loss)			-6527000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			150168000
	Net cash flows from (used in) operations			220260000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			3075000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			217185000
	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			44266000
	Purchase of property, plant and equipment			181526000
	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			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-137260000
	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			61388000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			15415000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-76803000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			3122000
	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			3122000
	Cash and cash equivalents cash flow statement at beginning of period			668000
	Cash and cash equivalents cash flow statement at end of period			3790000