Integrated Filing — IndAS



General information about company
Scrip Code 543915
NSE Symbol PAVNAIND
MSEI Symbol NOTLISTED
ISIN INE07S101020
Name of company PAVNA 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 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-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 Automative Segment
Start date and time of board meeting 26-May-2025   18:00:00
End date and time of board meeting 26-May-2025   19:00:00
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 662318000 3082369000
Other income 7482000 17837000
Total income 669800000 3100206000
2 Expenses
(a) Cost of materials consumed 316013000 1800487000
(b) Purchases of stock-in-trade 107400000 319519000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -19647000 -110910000
(d) Employee benefit expense 78305000 323459000
(e) Finance costs 23253000 106350000
(f) Depreciation, depletion and amortisation expense 33484000 130454000
(f) Other Expenses
1 Other Expenses 105124000 419290000
Total other expenses 105124000 419290000
Total expenses 643932000 2988649000
3 Total profit before exceptional items and tax 25868000 111557000
4 Exceptional items 0 0
5 Total profit before tax 25868000 111557000
6 Tax expense
7 Current tax 6106000 31937000
8 Deferred tax 1598000 -809000
9 Total tax expenses 7704000 31128000
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 18164000 80429000
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 18164000 80429000
17 Other comprehensive income net of taxes -2609000 -1027000
18 Total Comprehensive Income for the period 15555000 79402000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 16990000 73710000
Total profit or loss, attributable to non-controlling interests 1175000 6718000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 15127000 73054000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 428000 6346000
21 Details of equity share capital
Paid-up equity share capital 139530000 139530000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.22 5.91
Diluted earnings (loss) per share from continuing operations 1.22 5.91
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 1.22 5.91
Diluted earnings (loss) per share from continuing and discontinued operations 1.22 5.91
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 896868000
Capital work-in-progress 4381000
Investment property
Goodwill 0
Other intangible assets 11790000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 130210000
Total non-current financial assets 130210000
Deferred tax assets (net) 0
Other non-current assets 21566000
Total non-current assets 1064815000
2 Current assets
Inventories 1144717000
Current financial asset
Current investments 0
Trade receivables, current 432658000
Cash and cash equivalents 11490000
Bank balance other than cash and cash equivalents 591000
Loans, current 0
Other current financial assets 50000
Total current financial assets 444789000
Current tax assets (net) 8645000
Other current assets 120643000
Total current assets 1718794000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 4093000
Total assets 2787702000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 139530000
Other equity 1857634000
Total equity attributable to owners of parent 1997164000
Non controlling interest 123174000
Total equity 2120338000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 71085000
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 13601000
Total non-current financial liabilities 84686000
Provisions, non-current 30805000
Deferred tax liabilities (net) 3708000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 119199000
Current liabilities
Current financial liabilities
Borrowings, current 279249000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 85490000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 122385000
Total Trade payable 207875000
Other current financial liabilities 31753000
Total current financial liabilities 518877000
Other current liabilities 9516000
Provisions, current 20060000
Current tax liabilities (Net) -288000
Deferred government grants, Current
Total current liabilities 548165000
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 667364000
Total equity and liabilites 2787702000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) The Company has allotted 1772200 equity shares for Rs.505 (FV is Rs 10 and Securities Premium is Rs 495) and Fully Convertible 2400000 Warrants for Rs 505 (FV is Rs 10 and Securities Premium is Rs 495) (25 percentage received) on 29th January 2025



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 Textual Information(2)



Text Block
Textual Information(2) Based on the guiding principle given in IND AS 108 on Operating Segments , the company business acivity fall within a single operating segment via, automotive segment.



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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 2609000 1027000
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 -2609000 -1027000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 111557000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 107884000
Adjustments for decrease (increase) in inventories -166719000
Adjustments for decrease (increase) in trade receivables, current 124309000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 47679000
Adjustments for decrease (increase) in other non-current assets -285000
Adjustments for other financial assets, non-current -38545000
Adjustments for other financial assets, current 1752000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -181518000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -18152000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 130454000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 1648000
Adjustments for provisions, non-current 4544000
Adjustments for other financial liabilities, current -154000
Adjustments for other financial liabilities, non-current -6732000
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) -7306000
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) -1141000
Net cash flows from (used in) operations 110416000
Dividends received 0
Interest paid 0
Interest received -4033000
Income taxes paid (refund) 43403000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 62980000
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 282480000
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 4033000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -278447000
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 1194144000
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 0
Repayments of borrowings 859204000
Payments of lease liabilities 4691000
Dividends paid 0
Interest paid 106350000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 223899000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 8432000
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 8432000
Cash and cash equivalents cash flow statement at beginning of period 3058000
Cash and cash equivalents cash flow statement at end of period 11490000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 ARUN VARSHNEY & ASSOCIATES Yes 31-Aug-2027