Integrated Filing — IndAS

General information about company
Scrip Code	540293
NSE Symbol	PRICOLLTD
MSEI Symbol	NOTLISTED
ISIN	INE726V01018
Name of company	PRICOL 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	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	28-Apr-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	Auto Component
Start date and time of board meeting	15-May-2025   14:00:00
End date and time of board meeting	15-May-2025   16:30:00
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	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	7693639000	26919224000
	Other income	43378000	166380000
	Total income	7737017000	27085604000
2	Expenses
(a)	Cost of materials consumed	5190615000	17774909000
(b)	Purchases of stock-in-trade	195985000	780754000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-86243000	51697000
(d)	Employee benefit expense	1023790000	3247004000
(e)	Finance costs	51991000	131650000
(f)	Depreciation, depletion and amortisation expense	263514000	897524000
(f)	Other Expenses
1	Other Expenses	568980000	1935918000
	Total other expenses	568980000	1935918000
	Total expenses	7208632000	24819456000
3	Total profit before exceptional items and tax	528385000	2266148000
4	Exceptional items	0	0
5	Total profit before tax	528385000	2266148000
6	Tax expense
7	Current tax	212240000	650443000
8	Deferred tax	-33336000	-54594000
9	Total tax expenses	178904000	595849000
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	349481000	1670299000
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	349481000	1670299000
17	Other comprehensive income net of taxes	26633000	37264000
18	Total Comprehensive Income for the period	376114000	1707563000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	121881000	121881000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		10038403000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.87	13.7
	Diluted earnings (loss) per share from continuing operations	2.87	13.7
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	2.87	13.7
	Diluted earnings (loss) per share from continuing and discontinued operations	2.87	13.7
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results		As per pdf version filed

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	7328634000
	Capital work-in-progress	699034000
	Investment property	64225000
	Goodwill	517211000
	Other intangible assets	799029000
	Intangible assets under development	4714000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	71438000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	83581000
	Total non-current financial assets	155019000
	Deferred tax assets (net)	2078000
	Other non-current assets	120806000
	Total non-current assets	9690750000
2	Current assets
	Inventories	3626301000
	Current financial asset
	Current investments	69393000
	Trade receivables, current	4727381000
	Cash and cash equivalents	1010783000
	Bank balance other than cash and cash equivalents	9461000
	Loans, current	0
	Other current financial assets	13529000
	Total current financial assets	5830547000
	Current tax assets (net)	0
	Other current assets	346014000
	Total current assets	9802862000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	19493612000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	121881000
	Other equity	10038403000
	Total equity attributable to owners of parent	10160284000
	Non controlling interest
	Total equity	10160284000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	678103000
	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	585018000
	Total non-current financial liabilities	1263121000
	Provisions, non-current	154682000
	Deferred tax liabilities (net)	301468000
	Deferred government grants, Non-current	0
	Other non-current liabilities	44828000
	Total non-current liabilities	1764099000
	Current liabilities
	Current financial liabilities
	Borrowings, current	566928000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	436586000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4109192000
	Total Trade payable	4545778000
	Other current financial liabilities	1540596000
	Total current financial liabilities	6653302000
	Other current liabilities	516861000
	Provisions, current	306904000
	Current tax liabilities (Net)	92162000
	Deferred government grants, Current	0
	Total current liabilities	7569229000
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	9333328000
	Total equity and liabilites	19493612000
	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	50031000	34260000
	Total Amount of items that will not be reclassified to profit and loss	50031000	34260000
2	Income tax relating to items that will not be reclassified to profit or loss	12474000	8505000
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	10924000	-11509000
5	Total Other comprehensive income	26633000	37264000

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			2266148000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			131650000
	Adjustments for decrease (increase) in inventories			-42304000
	Adjustments for decrease (increase) in trade receivables, current			-926574000
	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			1405403000
	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			897524000
	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			-10309000
	Adjustments for dividend income			0
	Adjustments for interest income			34352000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-6555000
	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)			-20770000
	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)			1393713000
	Net cash flows from (used in) operations			3659861000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			566950000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3092911000
	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			1974970000
	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			196561000
	Purchase of property, plant and equipment			2162678000
	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			35553000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			135588000
	Net cash flows from (used in) investing activities	-3769946000
	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			800000000
	Repayments of borrowings			19110000
	Payments of lease liabilities			85929000
	Dividends paid			0
	Interest paid			132566000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			562395000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-114640000
	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			-114640000
	Cash and cash equivalents cash flow statement at beginning of period			1125423000
	Cash and cash equivalents cash flow statement at end of period			1010783000