Integrated Filing — IndAS

General information about company
Scrip Code	539302
NSE Symbol	POWERMECH
MSEI Symbol	NOTLISTED
ISIN	INE211R01019
Name of company	Power Mech Projects 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	22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	16-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	Civil Construction
Start date and time of board meeting	22-May-2025   14:30:00
End date and time of board meeting	22-May-2025   17:40:00
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	18532800000	52341400000
	Other income	167300000	450000000
	Total income	18700100000	52791400000
2	Expenses
(a)	Cost of materials consumed	2835400000	8179700000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-93700000	-158000000
(d)	Employee benefit expense	1857800000	6633600000
(e)	Finance costs	336500000	992400000
(f)	Depreciation, depletion and amortisation expense	160500000	558000000
(f)	Other Expenses
1	Contract execution expenses	11529300000	30780200000
2	Other expenses	247100000	866100000
3	Share of profit (loss) from joint ventures / associate	18200000	27000000
	Total other expenses	11794600000	31673300000
	Total expenses	16891100000	47879000000
3	Total profit before exceptional items and tax	1809000000	4912400000
4	Exceptional items	0	0
5	Total profit before tax	1809000000	4912400000
6	Tax expense
7	Current tax	583700000	1513900000
8	Deferred tax	-72600000	-77000000
9	Total tax expenses	511100000	1436900000
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	1297900000	3475500000
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	1297900000	3475500000
17	Other comprehensive income net of taxes	27100000	-14900000
18	Total Comprehensive Income for the period	1325000000	3460600000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1172400000	3264800000
	Total profit or loss, attributable to non-controlling interests	125500000	125500000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1199500000	3249900000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	125400000	210700000
21	Details of equity share capital
	Paid-up equity share capital	316200000	316200000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		21283000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	37.08	103.26
	Diluted earnings (loss) per share from continuing operations	37.08	103.26
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	37.08	103.26
	Diluted earnings (loss) per share from continuing and discontinued operations	37.08	103.26
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
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	3159900000
	Capital work-in-progress	279100000
	Investment property
	Goodwill	0
	Other intangible assets	73600000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	352800000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	4558800000
	Total non-current financial assets	4911600000
	Deferred tax assets (net)	183100000
	Other non-current assets	288900000
	Total non-current assets	8896200000
2	Current assets
	Inventories	1979600000
	Current financial asset
	Current investments	5600000
	Trade receivables, current	14622200000
	Cash and cash equivalents	919900000
	Bank balance other than cash and cash equivalents	5007800000
	Loans, current	154500000
	Other current financial assets	8904500000
	Total current financial assets	29614500000
	Current tax assets (net)
	Other current assets	5661000000
	Total current assets	37255100000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	46151300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	316200000
	Other equity	21283000000
	Total equity attributable to owners of parent	21599200000
	Non controlling interest	227100000
	Total equity	21826300000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	632100000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	1369500000
	Total non-current financial liabilities	2001600000
	Provisions, non-current	45900000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	1615600000
	Total non-current liabilities	3663100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	6600300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	213000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	9086800000
	Total Trade payable	9299800000
	Other current financial liabilities	2327400000
	Total current financial liabilities	18227500000
	Other current liabilities	2246300000
	Provisions, current	11800000
	Current tax liabilities (Net)	176300000
	Deferred government grants, Current
	Total current liabilities	20661900000
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	24325000000
	Total equity and liabilites	46151300000
	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	Remeasurements of the defined employee benefit plans	16400000	6800000
2	Equity instmments through other comprehensive income	-100000	0
	Total Amount of items that will not be reclassified to profit and loss	16300000	6800000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
1	Exchange fluctuations on revaluation of foreign operations	10800000	-21700000
	Total Amount of items that will be reclassified to profit and loss	10800000	-21700000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	27100000	-14900000

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			4912400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			944700000
	Adjustments for decrease (increase) in inventories			-761300000
	Adjustments for decrease (increase) in trade receivables, current			-4225700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-3216900000
	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			2104800000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1474100000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			558000000
	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			374800000
	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			74800000
	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			27000000
	Total adjustments for reconcile profit (loss)			-3395300000
	Net cash flows from (used in) operations			1517100000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1514300000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2800000
	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			25600000
	Purchase of property, plant and equipment			1625800000
	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			374800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-700500000
	Net cash flows from (used in) investing activities	-1925900000
	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			3314900000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			31600000
	Interest paid			937600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-21100000
	Net cash flows from (used in) financing activities			2324600000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			401500000
	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			401500000
	Cash and cash equivalents cash flow statement at beginning of period			0
	Cash and cash equivalents cash flow statement at end of period			401500000