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	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	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

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	1016615000	3568865000
	Other income	10144000	94341000
	Total income	1026759000	3663206000
2	Expenses
(a)	Cost of materials consumed	573712000	1908480000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-59256000	-156772000
(d)	Employee benefit expense	92244000	341530000
(e)	Finance costs	47463000	160327000
(f)	Depreciation, depletion and amortisation expense	46547000	197510000
(f)	Other Expenses
1	Other Expenses	266688000	904145000
	Total other expenses	266688000	904145000
	Total expenses	967398000	3355220000
3	Total profit before exceptional items and tax	59361000	307986000
4	Exceptional items	0	0
5	Total profit before tax	59361000	307986000
6	Tax expense
7	Current tax	11477000	61051000
8	Deferred tax	3575000	7894000
9	Total tax expenses	15052000	68945000
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	44309000	239041000
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	44309000	239041000
17	Other comprehensive income net of taxes	-9515000	-8855000
18	Total Comprehensive Income for the period	34794000	230186000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	31375000	169265000
	Total profit or loss, attributable to non-controlling interests	12934000	12934000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	24636000	162995000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	10158000	67191000
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		2035204000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.19	1.03
	Diluted earnings (loss) per share from continuing operations	0.19	1.03
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	0.19	1.03
	Diluted earnings (loss) per share from continuing and discontinued operations	0.19	1.03
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notestt n1 These Consolidated 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 Consolidated 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 and have been reviewed by the Statutory Auditors of the Company n3 The Company is predominantly engaged in the manufacture of components for automotive industry which in the context of Indian Accounting Standard Ind AS 108 Operating segments is considered as the only reportable operating segment of the Companyttt 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 results of its Subsidiary Co Pritika Engineering Components Limited and Meeta Castings Limited Step down Subsidiary The name of its Subsidiary Pritika Engineering Components Private Limited has been changed to Pritika Engineering Components Limited with effect from dated 21st April 2022 as per fresh certificate of incorporation issued by Registrar of Companies Chandigarh n5 In line with the requirements of Regulation 33 of Listings Regulations the Consolidated Financial results for the quarter and year ended March 31st 2025 are available on the website of BSE Limited URL wwwbseindiacom on the website of NSE Limited URL wwwnseindiacom and on companys website URL wwwpritikaautoindustriescom n6 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 2024t n7 The Honble NCLT Chandigarh Bench vide its order dated 04122023 had sanctioned the Scheme of Arrangement between Pritika Industries Limited the Demerged Company and Pritika Auto Industries Limited the Resulting Company approving Demerger and vesting of the Automotive Tractor Engineering Components Business Undertaking of Pritika Industries Limited as a going concern with Pritika Auto Industries Limited The scheme approved by NCLT was made effective from 26122023 and necessary entries have been made in books of accounts to give effect of scheme approvalHowever the financial information presented herewith for the period has been prepared taking into consideration the information pertaining to asset liabilities income expenses and cash flows continued in the name of Pritika Industries Limited for Mohali and Bathri Unit post demerger in the books of Pritika Auto Industries Limited on account of procedural issues n8 Previous period figures have been regroupedreclassified and restated wherever considered necessary to make them comparable ntttt ntttt ntttFor and on behalf of the board of ntttPritika Auto Industries Limited nttttt nttttt nDate 19052025ttttt nPlace MohalitttHarpreet Singh Nibber ntttChairman and Managing Director ntttDIN No 00239042 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	2203681000
	Capital work-in-progress	196521000
	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	20165000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	15640000
	Total non-current financial assets	35805000
	Deferred tax assets (net)	23613000
	Other non-current assets	19459000
	Total non-current assets	2738236000
2	Current assets
	Inventories	1455383000
	Current financial asset
	Current investments	0
	Trade receivables, current	440837000
	Cash and cash equivalents	20402000
	Bank balance other than cash and cash equivalents	52050000
	Loans, current	0
	Other current financial assets	163460000
	Total current financial assets	676749000
	Current tax assets (net)	0
	Other current assets	158059000
	Total current assets	2290191000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5028427000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	333025000
	Other equity	2035204000
	Total equity attributable to owners of parent	2368229000
	Non controlling interest	198404000
	Total equity	2566633000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	754609000
	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	754609000
	Provisions, non-current	31255000
	Deferred tax liabilities (net)	78807000
	Deferred government grants, Non-current	0
	Other non-current liabilities	29498000
	Total non-current liabilities	894169000
	Current liabilities
	Current financial liabilities
	Borrowings, current	938560000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	30434000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	187542000
	Total Trade payable	217976000
	Other current financial liabilities	332029000
	Total current financial liabilities	1488565000
	Other current liabilities	49904000
	Provisions, current	6428000
	Current tax liabilities (Net)	22728000
	Deferred government grants, Current	0
	Total current liabilities	1567625000
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	2461794000
	Total equity and liabilites	5028427000
	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	-13427000	-12496000
	Total Amount of items that will not be reclassified to profit and loss	-13427000	-12496000
2	Income tax relating to items that will not be reclassified to profit or loss	-3912000	-3641000
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	-9515000	-8855000

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			307986000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			160327000
	Adjustments for decrease (increase) in inventories			-251214000
	Adjustments for decrease (increase) in trade receivables, current			-65647000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			41324000
	Adjustments for decrease (increase) in other non-current assets			4412000
	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			13040000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			86159000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			197510000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-9600000
	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			-82376000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			93935000
	Net cash flows from (used in) operations			401921000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			55740000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			346181000
	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			524309000
	Proceeds from sales of investment property			0
	Purchase of investment property			-58712000
	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			13077000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-22939000
	Net cash flows from (used in) investing activities	-475459000
	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			199572000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			160327000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			126498000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-2780000
	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			-2780000
	Cash and cash equivalents cash flow statement at beginning of period			23182000
	Cash and cash equivalents cash flow statement at end of period			20402000