Integrated Filing — IndAS

General information about company
Scrip Code	523642
NSE Symbol	PIIND
MSEI Symbol	NOTLISTED
ISIN	INE603J01030
Name of company	PI 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	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	Multi segment
Description of single segment
Start date and time of board meeting	19-May-2025   13:30:00
End date and time of board meeting	19-May-2025   18:55:00
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	17871000000	79778000000
	Other income	734000000	3442000000
	Total income	18605000000	83220000000
2	Expenses
(a)	Cost of materials consumed	7733000000	33248000000
(b)	Purchases of stock-in-trade	249000000	1779000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	48000000	2684000000
(d)	Employee benefit expense	1970000000	7837000000
(e)	Finance costs	79000000	330000000
(f)	Depreciation, depletion and amortisation expense	902000000	3525000000
(f)	Other Expenses
1	Net Impairment losses on Financial Assets	123000000	427000000
2	Power, Fuel & Water	725000000	2666000000
3	Environment & Pollution Control Expenses	281000000	1289000000
4	Freight & Cartage	131000000	623000000
5	Advertisement & Sales Promotion	137000000	733000000
6	Travelling and Conveyance	221000000	922000000
7	Legal & professional fees	414000000	1295000000
8	Repairs & Maintenance	434000000	1315000000
9	Laboratory & Testing Charges	155000000	539000000
10	Others	694000000	2631000000
	Total other expenses	3315000000	12440000000
	Total expenses	14296000000	61843000000
3	Total profit before exceptional items and tax	4309000000	21377000000
4	Exceptional items	0	0
5	Total profit before tax	4309000000	21377000000
6	Tax expense
7	Current tax	876000000	4124000000
8	Deferred tax	141000000	694000000
9	Total tax expenses	1017000000	4818000000
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	3292000000	16559000000
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	13000000	43000000
16	Total profit (loss) for period	3305000000	16602000000
17	Other comprehensive income net of taxes	477000000	-105000000
18	Total Comprehensive Income for the period	3782000000	16497000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	3782000000	16497000000
	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	3782000000	16497000000
	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	152000000	152000000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		101418000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	21.79	109.44
	Diluted earnings (loss) per share from continuing operations	21.78	109.42
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	21.79	109.44
	Diluted earnings (loss) per share from continuing and discontinued operations	21.78	109.42
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

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	33183000000
	Capital work-in-progress	3841000000
	Investment property	0
	Goodwill	5539000000
	Other intangible assets	3365000000
	Intangible assets under development	1661000000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	378000000
	Non-current financial assets
	Non-current investments	2338000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	2363000000
	Total non-current financial assets	4701000000
	Deferred tax assets (net)	273000000
	Other non-current assets	304000000
	Total non-current assets	53245000000
2	Current assets
	Inventories	9839000000
	Current financial asset
	Current investments	12598000000
	Trade receivables, current	18326000000
	Cash and cash equivalents	5923000000
	Bank balance other than cash and cash equivalents	19073000000
	Loans, current	23000000
	Other current financial assets	179000000
	Total current financial assets	56122000000
	Current tax assets (net)	0
	Other current assets	3561000000
	Total current assets	69522000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	122767000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	152000000
	Other equity	101418000000
	Total equity attributable to owners of parent	101570000000
	Non controlling interest	0
	Total equity	101570000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	780000000
	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	2323000000
	Total non-current financial liabilities	3103000000
	Provisions, non-current	266000000
	Deferred tax liabilities (net)	551000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	3920000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	337000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	522000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	11580000000
	Total Trade payable	12102000000
	Other current financial liabilities	3279000000
	Total current financial liabilities	15718000000
	Other current liabilities	1018000000
	Provisions, current	286000000
	Current tax liabilities (Net)	255000000
	Deferred government grants, Current	0
	Total current liabilities	17277000000
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	21197000000
	Total equity and liabilites	122767000000
	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)
1	Agro Chemicals	17031000000	77650000000
2	Pharma	850000000	2151000000
3	Inter Segment Adustment	0	0
	Total Segment Revenue	17881000000	79801000000
	Less: Inter segment revenue	10000000	10000000
	Revenue from operations	17871000000	79778000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Agro Chemicals	4989000000	23914000000
2	Pharma	-821000000	-3045000000
3	Inter Segment Adustment	154000000	551000000
	Total Profit before tax	4322000000	21420000000
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	4322000000	21420000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Agro Chemicals	109442000000	109442000000
2	Pharma	13325000000	13325000000
3	Inter Segment Adustment	0	0
	Total Segment Asset	122767000000	122767000000
	Un-allocable Assets	0	0
	Net Segment Asset	122767000000	122767000000
4	Segment Liabilities
	Segment Liabilities
1	Agro Chemicals	17027000000	17027000000
2	Pharma	4170000000	4170000000
3	Inter Segment Adustment	0	0
	Total Segment Liabilities	21197000000	21197000000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	21197000000	21197000000
	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	Remeasurements gain/(loss) on cash flow hedges	113000000	42000000
	Total Amount of items that will not be reclassified to profit and loss	113000000	42000000
2	Income tax relating to items that will not be reclassified to profit or loss	39000000	13000000
3	Amount of items that will be reclassified to profit and loss
1	Effective portion of gain/(loss) on cashflow hedges	413000000	-369000000
2	Exchange difference on translation of foreign operations	134000000	107000000
	Total Amount of items that will be reclassified to profit and loss	547000000	-262000000
4	Income tax relating to items that will be reclassified to profit or loss	144000000	-128000000
5	Total Other comprehensive income	477000000	-105000000

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			21377000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			330000000
	Adjustments for decrease (increase) in inventories			3410000000
	Adjustments for decrease (increase) in trade receivables, current			-7363000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-290000000
	Adjustments for decrease (increase) in other non-current assets			1000000
	Adjustments for other financial assets, non-current			60000000
	Adjustments for other financial assets, current			-7000000
	Adjustments for other bank balances			8000000
	Adjustments for increase (decrease) in trade payables, current			-676000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			30000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3525000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			460000000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			-56000000
	Adjustments for other financial liabilities, current			415000000
	Adjustments for other financial liabilities, non-current			-4000000
	Adjustments for unrealised foreign exchange losses gains			-148000000
	Adjustments for dividend income			0
	Adjustments for interest income			2227000000
	Adjustments for share-based payments			34000000
	Adjustments for fair value losses (gains)			-552000000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			33000000
	Other adjustments to reconcile profit (loss)			43000000
	Other adjustments for non-cash items			-393000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			-43000000
	Total adjustments for reconcile profit (loss)			-3410000000
	Net cash flows from (used in) operations			17967000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			3837000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			14130000000
	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			-3554000000
	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			121000000
	Purchase of property, plant and equipment			8500000000
	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			2227000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-4536000000
	Net cash flows from (used in) investing activities	-14242000000
	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			149000000
	Repayments of borrowings			341000000
	Payments of lease liabilities			258000000
	Dividends paid			2276000000
	Interest paid			139000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2865000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-2977000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			35000000
	Net increase (decrease) in cash and cash equivalents			-2942000000
	Cash and cash equivalents cash flow statement at beginning of period			8865000000
	Cash and cash equivalents cash flow statement at end of period			5923000000