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	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	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

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	342273000	1173836000
	Other income	1578000	2760000
	Total income	343851000	1176596000
2	Expenses
(a)	Cost of materials consumed	194926000	755387000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	3862000	-76417000
(d)	Employee benefit expense	22138000	74919000
(e)	Finance costs	12910000	54310000
(f)	Depreciation, depletion and amortisation expense	16106000	58948000
(f)	Other Expenses
1	Other Expenses	72167000	237279000
	Total other expenses	72167000	237279000
	Total expenses	322109000	1104426000
3	Total profit before exceptional items and tax	21742000	72170000
4	Exceptional items	0	0
5	Total profit before tax	21742000	72170000
6	Tax expense
7	Current tax	2639000	11303000
8	Deferred tax	1787000	3423000
9	Total tax expenses	4426000	14726000
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	17316000	57444000
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	17316000	57444000
17	Other comprehensive income net of taxes	33000	34000
18	Total Comprehensive Income for the period	17349000	57478000
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	17349000	57478000
	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	131825000	131825000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		323070000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.66	2.18
	Diluted earnings (loss) per share from continuing operations	0.66	2.18
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	0.66	2.18
	Diluted earnings (loss) per share from continuing and discontinued operations	0.66	2.18
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		NOTES nttt n1 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 ntt n2 The above Consolidated 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 ntt n3 The Company is in business of the manufacturing of components for automotive industry and hence only one reportable operating segment as per IndAS 108 Operating Segments ntt n4 The Consolidated financial statements have been prepared in compliance with Indian Accounting Standards 110 Ind AS 110 and include the financial results of the company and consolidated results of its wholly owned Subsidiary Meeta Castings Limited ntt n5The figures for quarter and year ended 31 March 2025 are the balancing figures between audited figures in respect of the financial year and the published year to date figures up to nine months ended 31 December 2024 ntt n6The Company has completed the split or 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 ntt n7 Previous period figures have been regrouped or reclassified and restated wherever considered necessary to make them comparable ntt ntt nt For Pritika Engineering Components Limited t nDate 17 May 2025t Harpreet Singh Nibber nPlace Mohalit Chairman and Managing Director ntt DIN No 00239042 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	928932000
	Capital work-in-progress	90482000
	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	3000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	272000
	Total non-current financial assets	275000
	Deferred tax assets (net)	2140000
	Other non-current assets	0
	Total non-current assets	1021829000
2	Current assets
	Inventories	260850000
	Current financial asset
	Current investments	0
	Trade receivables, current	146685000
	Cash and cash equivalents	986000
	Bank balance other than cash and cash equivalents	31587000
	Loans, current	0
	Other current financial assets	51057000
	Total current financial assets	230315000
	Current tax assets (net)	0
	Other current assets	42698000
	Total current assets	533863000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1555692000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	131825000
	Other equity	323070000
	Total equity attributable to owners of parent	454895000
	Non controlling interest	0
	Total equity	454895000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	461519000
	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	0
	Total non-current financial liabilities	461519000
	Provisions, non-current	1163000
	Deferred tax liabilities (net)	19328000
	Deferred government grants, Non-current	0
	Other non-current liabilities	220790000
	Total non-current liabilities	702800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	249943000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	20474000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	56812000
	Total Trade payable	77286000
	Other current financial liabilities	61078000
	Total current financial liabilities	388307000
	Other current liabilities	4090000
	Provisions, current	401000
	Current tax liabilities (Net)	5199000
	Deferred government grants, Current	0
	Total current liabilities	397997000
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	1100797000
	Total equity and liabilites	1555692000
	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	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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			72170000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			54310000
	Adjustments for decrease (increase) in inventories			-63045000
	Adjustments for decrease (increase) in trade receivables, current			-29677000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			918000
	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			19560000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			115918000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			58948000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			26000
	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			2760000
	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)			154198000
	Net cash flows from (used in) operations			226368000
	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			220741000
	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			264278000
	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			2760000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-15320000
	Net cash flows from (used in) investing activities	-276838000
	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			109005000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			54310000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			54695000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1402000
	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			-1402000
	Cash and cash equivalents cash flow statement at beginning of period			2388000
	Cash and cash equivalents cash flow statement at end of period			986000