Integrated Filing — IndAS

General information about company
Scrip Code	539359
NSE Symbol	PRITIKAUTO
MSEI Symbol	NOTLISTED
ISIN	INE583R01029
Name of company	PRITIKA AUTO INDUSTRIES 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	19-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	13-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	19-May-2025   12:00:00
End date and time of board meeting	19-May-2025   14:00:00
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	www.pritikaautoindustries.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?	Yes
No. of times funds raised during the quarter	1
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	1008531000	3547589000
	Other income	11250000	102463000
	Total income	1019781000	3650052000
2	Expenses
(a)	Cost of materials consumed	707642000	2300320000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-63117000	-80438000
(d)	Employee benefit expense	70109000	266609000
(e)	Finance costs	37238000	116901000
(f)	Depreciation, depletion and amortisation expense	30442000	138562000
(f)	Other Expenses
1	Other Expenses	199949000	672302000
	Total other expenses	199949000	672302000
	Total expenses	982263000	3414256000
3	Total profit before exceptional items and tax	37518000	235796000
4	Exceptional items	0	0
5	Total profit before tax	37518000	235796000
6	Tax expense
7	Current tax	8836000	49745000
8	Deferred tax	1788000	4471000
9	Total tax expenses	10624000	54216000
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	26894000	181580000
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	26894000	181580000
17	Other comprehensive income net of taxes	-208172000	709121000
18	Total Comprehensive Income for the period	-181278000	890701000
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	333025000	333025000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		3155521000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.16	1.11
	Diluted earnings (loss) per share from continuing operations	0.16	1.11
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	0.16	1.11
	Diluted earnings (loss) per share from continuing and discontinued operations	0.16	1.11
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		NOTESttttt n1 These Standalone 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 ttttt 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 19th May 2025 ttttt n3 The Company is in business of manufacturing of components for automotive industry and hence only one reportable operating segment as per IndAS 108 Operating Segmentstt 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 BSE Limited URL wwwbseindiacom on the website of NSE Limited URL wwwnseindiacom and on companys website URL www.pritikaautoindustries.com n5 The figures for quarter ended 31st 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 31st December 2024 n6 Previous period figures have been regrouped/reclassified and restated wherever considered necessary to make them comparable nttttt nttttt nttttt nttt For and on behalf of the Board of nttt PRITIKA AUTO INDUSTRIES LIMITED nttttttt nttttttt nttttttt nDate 19052025tttHarpreet Singh Nibbertt nPlace MohalitttChairman and Managing Directortt nttt DIN No 00239042 tt nttttttt n 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	1274749000
	Capital work-in-progress	106038000
	Investment property	0
	Goodwill	259157000
	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	1397002000
	Trade receivables, non-current	0
	Loans, non-current	137829000
	Other non-current financial assets	15368000
	Total non-current financial assets	1550199000
	Deferred tax assets (net)	21473000
	Other non-current assets	19459000
	Total non-current assets	3231075000
2	Current assets
	Inventories	1194515000
	Current financial asset
	Current investments	0
	Trade receivables, current	425795000
	Cash and cash equivalents	19417000
	Bank balance other than cash and cash equivalents	20463000
	Loans, current	0
	Other current financial assets	227935000
	Total current financial assets	693610000
	Current tax assets (net)	0
	Other current assets	89439000
	Total current assets	1977564000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5208639000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	333025000
	Other equity	3155521000
	Total equity attributable to owners of parent	3488546000
	Non controlling interest
	Total equity	3488546000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	430920000
	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	430920000
	Provisions, non-current	30933000
	Deferred tax liabilities (net)	59479000
	Deferred government grants, Non-current	0
	Other non-current liabilities	18211000
	Total non-current liabilities	539543000
	Current liabilities
	Current financial liabilities
	Borrowings, current	688615000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	9960000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	141637000
	Total Trade payable	151597000
	Other current financial liabilities	273068000
	Total current financial liabilities	1113280000
	Other current liabilities	43698000
	Provisions, current	6026000
	Current tax liabilities (Net)	17546000
	Deferred government grants, Current	0
	Total current liabilities	1180550000
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	1720093000
	Total equity and liabilites	5208639000
	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 or Loss	-292561000	1000453000
	Total Amount of items that will not be reclassified to profit and loss	-292561000	1000453000
2	Income tax relating to items that will not be reclassified to profit or loss	-84389000	291332000
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	-208172000	709121000

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			235796000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			116901000
	Adjustments for decrease (increase) in inventories			-188150000
	Adjustments for decrease (increase) in trade receivables, current			-62471000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			35670000
	Adjustments for decrease (increase) in other non-current assets			-79678000
	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			4388000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			60732000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			138562000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-7344000
	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			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)			0
	Other adjustments for non-cash items			-92168000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-73558000
	Net cash flows from (used in) operations			162238000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			51595000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			110643000
	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			260031000
	Proceeds from sales of investment property			0
	Purchase of investment property			-63712000
	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			21200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-7619000
	Net cash flows from (used in) investing activities	-182738000
	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			87253000
	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			100366000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			116901000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			70718000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1377000
	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			-1377000
	Cash and cash equivalents cash flow statement at beginning of period			20794000
	Cash and cash equivalents cash flow statement at end of period			19417000

Signatory Details
Name of signatory	Harpreet Singh Nibber
Designation of person	Managing Director
Place	Mohali
Date	19-May-2025