Integrated Filing — IndAS

General information about company
Scrip Code	533581
NSE Symbol	PGEL
MSEI Symbol	NOTLISTED
ISIN	INE457L01029
Name of company	PG ELECTROPLAST 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	03-May-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	Consumer Electronics/Durables
Start date and time of board meeting	12-May-2025   11:00:00
End date and time of board meeting	12-May-2025   14:15:00
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

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	19098591000	48695317000
	Other income	198629000	351064000
	Total income	19297220000	49046381000
2	Expenses
(a)	Cost of materials consumed	12840971000	36785585000
(b)	Purchases of stock-in-trade	2706812000	4296050000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-272956000	-2159074000
(d)	Employee benefit expense	935530000	2728458000
(e)	Finance costs	330899000	888541000
(f)	Depreciation, depletion and amortisation expense	187040000	656142000
(f)	Other Expenses
1	Other Expenses	769687000	2203758000
	Total other expenses	769687000	2203758000
	Total expenses	17497983000	45399460000
3	Total profit before exceptional items and tax	1799237000	3646921000
4	Exceptional items	0	0
5	Total profit before tax	1799237000	3646921000
6	Tax expense
7	Current tax	309029000	665739000
8	Deferred tax	26331000	71974000
9	Total tax expenses	335360000	737713000
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	1463877000	2909208000
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	-11576000	-31245000
16	Total profit (loss) for period	1452301000	2877963000
17	Other comprehensive income net of taxes	3717000	12000
18	Total Comprehensive Income for the period	1456018000	2877975000
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	283094000	283094000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		27998976000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.32	10.74
	Diluted earnings (loss) per share from continuing operations	5.23	10.55
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	5.32	10.74
	Diluted earnings (loss) per share from continuing and discontinued operations	5.23	10.55
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	11343158000
	Capital work-in-progress	736196000
	Investment property	0
	Goodwill	34000
	Other intangible assets	20747000
	Intangible assets under development	21708000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	82852000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	222939000
	Total non-current financial assets	305791000
	Deferred tax assets (net)
	Other non-current assets	1243507000
	Total non-current assets	13671141000
2	Current assets
	Inventories	13161874000
	Current financial asset
	Current investments	0
	Trade receivables, current	9803925000
	Cash and cash equivalents	812170000
	Bank balance other than cash and cash equivalents	8984442000
	Loans, current	73433000
	Other current financial assets	736384000
	Total current financial assets	20410354000
	Current tax assets (net)	18761000
	Other current assets	3945993000
	Total current assets	37536982000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	51208123000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	283094000
	Other equity	27998976000
	Total equity attributable to owners of parent	28282070000
	Non controlling interest
	Total equity	28282070000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1806154000
	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	747430000
	Total non-current financial liabilities	2553584000
	Provisions, non-current	104586000
	Deferred tax liabilities (net)	368692000
	Deferred government grants, Non-current	0
	Other non-current liabilities	140526000
	Total non-current liabilities	3167388000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1213201000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	667715000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	13076118000
	Total Trade payable	13743833000
	Other current financial liabilities	1861409000
	Total current financial liabilities	16818443000
	Other current liabilities	2898679000
	Provisions, current	22246000
	Current tax liabilities (Net)	19297000
	Deferred government grants, Current	0
	Total current liabilities	19758665000
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	22926053000
	Total equity and liabilites	51208123000
	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	items that will not be reclassified to profit or loss	5074000	945000
	Total Amount of items that will not be reclassified to profit and loss	5074000	945000
2	Income tax relating to items that will not be reclassified to profit or loss	1357000	933000
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
5	Total Other comprehensive income	3717000	12000

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			3646921000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			825417000
	Adjustments for decrease (increase) in inventories			-7742428000
	Adjustments for decrease (increase) in trade receivables, current			-4288615000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-3254862000
	Adjustments for decrease (increase) in other non-current assets			4242000
	Adjustments for other financial assets, non-current			-15099000
	Adjustments for other financial assets, current			-290918000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			7282638000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			2265532000
	Adjustments for increase (decrease) in other non-current liabilities			21264000
	Adjustments for depreciation and amortisation expense			656142000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			5540000
	Adjustments for provisions, current			5513000
	Adjustments for provisions, non-current			27146000
	Adjustments for other financial liabilities, current			850842000
	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			343618000
	Adjustments for share-based payments			170891000
	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)			0
	Other adjustments for non-cash items			96375000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-3723998000
	Net cash flows from (used in) operations			-77077000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			688778000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-765855000
	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			-600000
	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			9950000
	Purchase of property, plant and equipment			4882111000
	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			7467098000
	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			324814000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-12013845000
	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			14898555000
	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			558084000
	Repayments of borrowings			1152212000
	Payments of lease liabilities			133439000
	Dividends paid			52327000
	Interest paid			828607000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			13290054000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			510354000
	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			510354000
	Cash and cash equivalents cash flow statement at beginning of period			301816000
	Cash and cash equivalents cash flow statement at end of period			812170000