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	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	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

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	16118590000	50933590000
	Other income	254240000	1662650000
	Total income	16372830000	52596240000
2	Expenses
(a)	Cost of materials consumed	2960220000	9019470000
(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	1092750000	3827910000
(e)	Finance costs	788470000	3224180000
(f)	Depreciation, depletion and amortisation expense	259440000	997860000
(f)	Other Expenses
1	Other expenses	592550000	2827550000
2	Cost of Construction	9289650000	27926760000
	Total other expenses	9882200000	30754310000
	Total expenses	14983080000	47823730000
3	Total profit before exceptional items and tax	1389750000	4772510000
4	Exceptional items	-871090000	-1515800000
5	Total profit before tax	518660000	3256710000
6	Tax expense
7	Current tax	-56870000	945890000
8	Deferred tax	228460000	-50770000
9	Total tax expenses	171590000	895120000
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	347070000	2361590000
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	34580000	116930000
16	Total profit (loss) for period	381650000	2478520000
17	Other comprehensive income net of taxes	-29990000	660000
18	Total Comprehensive Income for the period	351660000	2479180000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	328010000	2421740000
	Total profit or loss, attributable to non-controlling interests	23650000	23650000
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		36955230000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.43	2.88
	Diluted earnings (loss) per share from continuing operations	0.43	2.88
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	0.43	2.88
	Diluted earnings (loss) per share from continuing and discontinued operations	0.43	2.88
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	13044150000
	Capital work-in-progress	1710100000
	Investment property
	Goodwill	229690000
	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	696880000
	Trade receivables, non-current	3272760000
	Loans, non-current	949880000
	Other non-current financial assets	6106720000
	Total non-current financial assets	11026240000
	Deferred tax assets (net)	1278670000
	Other non-current assets	3182950000
	Total non-current assets	30476940000
2	Current assets
	Inventories	43867090000
	Current financial asset
	Current investments	1109410000
	Trade receivables, current	7537470000
	Cash and cash equivalents	4048010000
	Bank balance other than cash and cash equivalents	0
	Loans, current	30820000
	Other current financial assets	1303910000
	Total current financial assets	14029620000
	Current tax assets (net)	597310000
	Other current assets	6824280000
	Total current assets	65318300000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	95795240000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	844380000
	Other equity	37002350000
	Total equity attributable to owners of parent	37846730000
	Non controlling interest	-78190000
	Total equity	37768540000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3963450000
	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	7592750000
	Total Trade payable	7592750000
	Other non-current financial liabilities	2397860000
	Total non-current financial liabilities	13954060000
	Provisions, non-current	190790000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	2742000000
	Total non-current liabilities	16886850000
	Current liabilities
	Current financial liabilities
	Borrowings, current	12188890000
	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	20722930000
	Total Trade payable	21183980000
	Other current financial liabilities	572090000
	Total current financial liabilities	33944960000
	Other current liabilities
	Provisions, current	91310000
	Current tax liabilities (Net)	7103580000
	Deferred government grants, Current
	Total current liabilities	41139850000
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	58026700000
	Total equity and liabilites	95795240000
	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)
1	Civil Construction - Continued Operation	15880770000	50371860000
2	Civil Construction - discontinued operation	0	0
3	Real Estate	237820000	561730000
4	Others	0	0
	Total Segment Revenue	16118590000	50933590000
	Less: Inter segment revenue
	Revenue from operations	16118590000	50933590000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Civil Construction - Continued Operation	1235220000	4517010000
2	Civil Construction - discontinued operation	0	0
3	Real Estate	187320000	386800000
4	Others	1790000	-14370000
	Total Profit before tax	1424330000	4889440000
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	1424330000	4889440000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Civil Construction - Continued Operation	86065530000	86065530000
2	Civil Construction - discontinued operation	0	0
3	Real Estate	6954440000	6954440000
4	Others	2775270000	2775270000
	Total Segment Asset	95795240000	95795240000
	Un-allocable Assets	0	0
	Net Segment Asset	95795240000	95795240000
4	Segment Liabilities
	Segment Liabilities
1	Civil Construction - Continued Operation	56482550000	56482550000
2	Civil Construction - discontinued operation	0	0
3	Real Estate	1472470000	1472470000
4	Others	71670000	71670000
	Total Segment Liabilities	58026690000	58026690000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	58026690000	58026690000
	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	Remeasurements of the defined benefit plans	-27240000	-7260000
2	Foreign currency translation	-2750000	7920000
	Total Amount of items that will not be reclassified to profit and loss	-29990000	660000
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
5	Total Other comprehensive income	-29990000	660000

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			3256710000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			3224180000
	Adjustments for decrease (increase) in inventories			-5948500000
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			-2125920000
	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			2765280000
	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			0
	Adjustments for depreciation and amortisation expense			997860000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			418640000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-5070000
	Adjustments for dividend income			0
	Adjustments for interest income			1272610000
	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)			-701300000
	Other adjustments for non-cash items			2728720000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			116930000
	Total adjustments for reconcile profit (loss)			198210000
	Net cash flows from (used in) operations			3454920000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-178980000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3633900000
	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			17590000
	Purchase of property, plant and equipment			904310000
	Proceeds from sales of investment property			1676360000
	Purchase of investment property			1152820000
	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			345770000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-130840000
	Net cash flows from (used in) investing activities	-148250000
	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			3659540000
	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			1445590000
	Repayments of borrowings			5153220000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2782160000
	Net cash flows from (used in) financing activities			-2830250000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			655400000
	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			655400000
	Cash and cash equivalents cash flow statement at beginning of period			3387540000
	Cash and cash equivalents cash flow statement at end of period			4042940000