Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	PRITIKA
MSEI Symbol	NOTLISTED
ISIN	INE0MJQ01020
Name of company	Pritika Engineering Components Limited
Type of company	SME
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	17-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	12-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	Single segment
Description of single segment	Manufacture of Tractor and Automobile Parts
Start date and time of board meeting	17-May-2025   12:30:00
End date and time of board meeting	17-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
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	2025-02-10
Indicate Company website link for updated RPT policy of the Company	www.pritikaengineering.com
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?	Yes

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	285534000	1048333000
	Other income	2408000	7236000
	Total income	287942000	1055569000
2	Expenses
(a)	Cost of materials consumed	172948000	702038000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	234000	-66197000
(d)	Employee benefit expense	17456000	63706000
(e)	Finance costs	9504000	43103000
(f)	Depreciation, depletion and amortisation expense	12391000	46643000
(f)	Other Expenses
1	Other Expenses	55136000	195739000
	Total other expenses	55136000	195739000
	Total expenses	267669000	985032000
3	Total profit before exceptional items and tax	20273000	70537000
4	Exceptional items	0	0
5	Total profit before tax	20273000	70537000
6	Tax expense
7	Current tax	2639000	11303000
8	Deferred tax	2289000	3843000
9	Total tax expenses	4928000	15146000
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	15345000	55391000
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	15345000	55391000
17	Other comprehensive income net of taxes	33000	34000
18	Total Comprehensive Income for the period	15378000	55425000
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	131825000	131825000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		327199000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.58	2.1
	Diluted earnings (loss) per share from continuing operations	0.58	2.1
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	0.58	2.1
	Diluted earnings (loss) per share from continuing and discontinued operations	0.58	2.1
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1 These Financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards Ind AS notified under The Companies Indian Accounting Standard Rules 2015 as prescribed under Section 133 of The Companies Act 2013 read with relevant rules issued there under n2 The above Standalone Financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on 17 May 2025 and have been reviewed by the Statutory Auditors of the Company n3 The Company is in business of manufacturing of components for automotive industry and hence only one reportable operating segment as per Ind AS 108 Operating Segments n4 In line with the requirements of Regulation 33 of Listings Regulations the Standalone Financial results for the quarter and year ended March 31 2025 are available on the website of NSE Limited URL wwwnseindiacom and on company website URL wwwpritikaengineeringcom n5 The figures for quarter and year ended 31 March 2025 are the balancing figures between audited figures in respect of the full financial year and the published year to date figures up to nine months ended 31st December 2024 n6 The Company has completed the split and sub division of its existing Equity Shares from Rs 10 Rupees Ten Only each share to Rs 5 Rupees Five only each share as per record date of February 14 2025 as approved by shareholders at EGM of the Company held on January 17 2025 Hence the earning per share EPS have been adjusted for the current period as well as comparative period for the presentation purposes in accordance with IND AS 33 n7 Previous period figures have been regrouped or reclassified and restated wherever considered necessary to make them comparable n nDate 17 May 2025tt ttt Harpreet Singh Nibber t nPlace Mohalitttttt Chairmanand Managing Director nttt ttttt DIN No 00239042 tttttttttttttttttttttttttt tttttttttt n

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	701105000
	Capital work-in-progress	50001000
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	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	83163000
	Trade receivables, non-current	0
	Loans, non-current	67525000
	Other non-current financial assets	0
	Total non-current financial assets	150688000
	Deferred tax assets (net)	1312000
	Other non-current assets	0
	Total non-current assets	903106000
2	Current assets
	Inventories	230637000
	Current financial asset
	Current investments	0
	Trade receivables, current	114493000
	Cash and cash equivalents	727000
	Bank balance other than cash and cash equivalents	24784000
	Loans, current	0
	Other current financial assets	57132000
	Total current financial assets	197136000
	Current tax assets (net)	0
	Other current assets	21530000
	Total current assets	449303000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1352409000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	131825000
	Other equity	327199000
	Total equity attributable to owners of parent	459024000
	Non controlling interest
	Total equity	459024000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	351317000
	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	196387000
	Total non-current financial liabilities	547704000
	Provisions, non-current	882000
	Deferred tax liabilities (net)	19328000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	567914000
	Current liabilities
	Current financial liabilities
	Borrowings, current	204473000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	19426000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	47592000
	Total Trade payable	67018000
	Other current financial liabilities	45357000
	Total current financial liabilities	316848000
	Other current liabilities	3092000
	Provisions, current	401000
	Current tax liabilities (Net)	5130000
	Deferred government grants, Current	0
	Total current liabilities	325471000
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	893385000
	Total equity and liabilites	1352409000
	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)
	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	Standalone	Standalone
	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 and loss	44000	45000
	Total Amount of items that will not be reclassified to profit and loss	44000	45000
2	Income tax relating to items that will not be reclassified to profit or loss	11000	11000
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	33000	34000

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			70537000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			43103000
	Adjustments for decrease (increase) in inventories			-50791000
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			-3301000
	Adjustments for decrease (increase) in other current assets			-29262000
	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			11945000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1279000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			46643000
	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			0
	Adjustments for dividend income			0
	Adjustments for interest income			7236000
	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)			0
	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)			12380000
	Net cash flows from (used in) operations			82917000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			5627000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			77290000
	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			0
	Purchase of property, plant and equipment			213930000
	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			7236000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-14905000
	Net cash flows from (used in) investing activities	-221599000
	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			186675000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			43103000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			143572000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-737000
	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			-737000
	Cash and cash equivalents cash flow statement at beginning of period			1464000
	Cash and cash equivalents cash flow statement at end of period			727000