Integrated Filing — IndAS

General information about company
Scrip Code	531120
NSE Symbol	PATELENG
MSEI Symbol	NOTLISTED
ISIN	INE244B01030
Name of company	PATEL ENGINEERING 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	13-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
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	13-May-2025   12:10:00
End date and time of board meeting	13-May-2025   13:35:00
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	2025-02-12
Indicate Company website link for updated RPT policy of the Company	https://pateleng.com/investors.php
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
No default on loans and debt securities during quarter ended March 31, 2025

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	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	15838130000	50076450000
	Other income	230520000	2085620000
	Total income	16068650000	52162070000
2	Expenses
(a)	Cost of materials consumed	2960190000	9019100000
(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	1091240000	3822730000
(e)	Finance costs	760920000	3187840000
(f)	Depreciation, depletion and amortisation expense	258100000	992500000
(f)	Other Expenses
1	Other Expenses	539090000	2734510000
2	Cost of Construction	9221370000	27587530000
	Total other expenses	9760460000	30322040000
	Total expenses	14830910000	47344210000
3	Total profit before exceptional items and tax	1237740000	4817860000
4	Exceptional items	-735290000	-1417950000
5	Total profit before tax	502450000	3399910000
6	Tax expense
7	Current tax	-69400000	875700000
8	Deferred tax	180660000	-97890000
9	Total tax expenses	111260000	777810000
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	391190000	2622100000
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	391190000	2622100000
17	Other comprehensive income net of taxes	-25140000	-27180000
18	Total Comprehensive Income for the period	366050000	2594920000
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	844380000	844380000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		37062150000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.47	3.12
	Diluted earnings (loss) per share from continuing operations	0.47	3.09
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	0.47	3.12
	Diluted earnings (loss) per share from continuing and discontinued operations	0.47	3.09
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	11781770000
	Capital work-in-progress	246640000
	Investment property
	Goodwill	0
	Other intangible assets	5140000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	2143010000
	Trade receivables, non-current	3145250000
	Loans, non-current	4333120000
	Other non-current financial assets	6455380000
	Total non-current financial assets	16076760000
	Deferred tax assets (net)	1234630000
	Other non-current assets	2620030000
	Total non-current assets	31964970000
2	Current assets
	Inventories	42020980000
	Current financial asset
	Current investments	518360000
	Trade receivables, current	6780750000
	Cash and cash equivalents	3409890000
	Bank balance other than cash and cash equivalents	0
	Loans, current	737860000
	Other current financial assets	1303910000
	Total current financial assets	12750770000
	Current tax assets (net)	478670000
	Other current assets	6562340000
	Total current assets	61812760000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	93777730000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	844380000
	Other equity	37099360000
	Total equity attributable to owners of parent	37943740000
	Non controlling interest
	Total equity	37943740000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3402650000
	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	7592760000
	Total Trade payable	7592760000
	Other non-current financial liabilities	2370730000
	Total non-current financial liabilities	13366140000
	Provisions, non-current	190060000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	2783200000
	Total non-current liabilities	16339400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	11631010000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	461050000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	20529400000
	Total Trade payable	20990450000
	Other current financial liabilities	262900000
	Total current financial liabilities	32884360000
	Other current liabilities	6518960000
	Provisions, current	91270000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	39494590000
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	55833990000
	Total equity and liabilites	93777730000
	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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Civil Construction	15723760000	49757800000
2	Real Estate	114370000	318650000
	Total Segment Revenue	15838130000	50076450000
	Less: Inter segment revenue
	Revenue from operations	15838130000	50076450000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Civil Construction	1150870000	4587920000
2	Real Estate	86870000	229940000
	Total Profit before tax	1237740000	4817860000
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	1237740000	4817860000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Civil Construction	89165230000	89165230000
2	Real Estate	4612500000	4612500000
	Total Segment Asset	93777730000	93777730000
	Un-allocable Assets	0	0
	Net Segment Asset	93777730000	93777730000
4	Segment Liabilities
	Segment Liabilities
1	Civil Construction	55006930000	55006930000
2	Real Estate	827060000	827060000
	Total Segment Liabilities	55833990000	55833990000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	55833990000	55833990000
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurements of the defined benefit plans	-38640000	-41780000
2	Revaluation of assets	0	0
	Total Amount of items that will not be reclassified to profit and loss	-38640000	-41780000
2	Income tax relating to items that will not be reclassified to profit or loss	-13500000	-14600000
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	-25140000	-27180000

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			3399910000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			3187840000
	Adjustments for decrease (increase) in inventories			-5705440000
	Adjustments for decrease (increase) in trade receivables, current			-2320850000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	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			3159270000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			235990000
	Adjustments for depreciation and amortisation expense			992500000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	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			-210000
	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)			-816240000
	Other adjustments for non-cash items			2968780000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1701640000
	Net cash flows from (used in) operations			5101550000
	Dividends received			0
	Interest paid			0
	Interest received			-1688360000
	Income taxes paid (refund)			-270000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3683190000
	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			-56450000
	Purchase of property, plant and equipment			911050000
	Proceeds from sales of investment property			1652710000
	Purchase of investment property			1127620000
	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			519900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			23430000
	Net cash flows from (used in) investing activities	100920000
	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			3659570000
	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			1445240000
	Repayments of borrowings			4738240000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			2651040000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2284470000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1499640000
	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			1499640000
	Cash and cash equivalents cash flow statement at beginning of period			1910040000
	Cash and cash equivalents cash flow statement at end of period			3409680000