Integrated Filing — IndAS



General information about company
Scrip Code 539636
NSE Symbol PRECAM
MSEI Symbol NOTLISTED
ISIN INE484I01029
Name of company Precision Camshafts 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 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-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 Manufacturing of camshafts
Start date and time of board meeting 27-May-2025   14:00:00
End date and time of board meeting 27-May-2025   16:00:00
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 1904276000 8653622000
Other income 103274000 328507000
Total income 2007550000 8982129000
2 Expenses
(a) Cost of materials consumed 565669000 2691536000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -102359000 298069000
(d) Employee benefit expense 409149000 1718484000
(e) Finance costs 29324000 81704000
(f) Depreciation, depletion and amortisation expense 136763000 573530000
(f) Other Expenses
1 Other Expenses 775380000 3136730000
Total other expenses 775380000 3136730000
Total expenses 1813926000 8500053000
3 Total profit before exceptional items and tax 193624000 482076000
4 Exceptional items 336940000 349261000
5 Total profit before tax 530564000 831337000
6 Tax expense
7 Current tax 113509000 252123000
8 Deferred tax 12625000 38163000
9 Total tax expenses 126134000 290286000
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 404430000 541051000
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 404430000 541051000
17 Other comprehensive income net of taxes -13584000 -4545000
18 Total Comprehensive Income for the period 390846000 536506000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 404430000 541051000
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 -13584000 -4545000
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 949858000 949858000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 6975147000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.26 5.7
Diluted earnings (loss) per share from continuing operations 4.26 5.7
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 4.26 5.7
Diluted earnings (loss) per share from continuing and discontinued operations 4.26 5.7
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 2686182000
Capital work-in-progress 583117000
Investment property 29449000
Goodwill 135897000
Other intangible assets 12200000
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 746000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 51767000
Total non-current financial assets 52513000
Deferred tax assets (net) 78532000
Other non-current assets 151965000
Total non-current assets 3729855000
2 Current assets
Inventories 1139178000
Current financial asset
Current investments 3195309000
Trade receivables, current 1646399000
Cash and cash equivalents 487930000
Bank balance other than cash and cash equivalents 448305000
Loans, current 0
Other current financial assets 20166000
Total current financial assets 5798109000
Current tax assets (net) 0
Other current assets 117110000
Total current assets 7054397000
3 Non-current assets classified as held for sale 62573000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 10846825000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 949858000
Other equity 6975147000
Total equity attributable to owners of parent 7925005000
Non controlling interest 0
Total equity 7925005000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 23061000
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 96356000
Total non-current financial liabilities 119417000
Provisions, non-current 107169000
Deferred tax liabilities (net) 107759000
Deferred government grants, Non-current 0
Other non-current liabilities 29435000
Total non-current liabilities 363780000
Current liabilities
Current financial liabilities
Borrowings, current 942885000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 83623000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 867786000
Total Trade payable 951409000
Other current financial liabilities 368752000
Total current financial liabilities 2263046000
Other current liabilities 161931000
Provisions, current 32083000
Current tax liabilities (Net) 73869000
Deferred government grants, Current 0
Total current liabilities 2530929000
3 Liabilities directly associated with assets in disposal group classified as held for sale 27111000
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 2921820000
Total equity and liabilites 10846825000
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 Re-measurement gains on defined benefit plans 1787000 4554000
2 Income tax effect -450000 -1146000
Total Amount of items that will not be reclassified to profit and loss 1337000 3408000
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 differences on translation of foreign operations -14921000 -7953000
Total Amount of items that will be reclassified to profit and loss -14921000 -7953000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -13584000 -4545000



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 831337000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 81704000
Adjustments for decrease (increase) in inventories 297719000
Adjustments for decrease (increase) in trade receivables, current 96879000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 145933000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 14447000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 0
Adjustments for increase (decrease) in trade payables, non-current -210236000
Adjustments for increase (decrease) in other current liabilities -71351000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 573530000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 54543000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -6784000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 11231000
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -32749000
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) -148430000
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) 806436000
Net cash flows from (used in) operations 1637773000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 203121000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1434652000
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 14334000
Purchase of property, plant and equipment 540447000
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 756556000
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 32327000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 21000000
Net cash flows from (used in) investing activities -1229342000
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 0
Repayments of borrowings 58752000
Payments of lease liabilities 51853000
Dividends paid 95051000
Interest paid 81712000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 144938000
Net cash flows from (used in) financing activities -142430000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 62880000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -7950000
Net increase (decrease) in cash and cash equivalents 54930000
Cash and cash equivalents cash flow statement at beginning of period 433000000
Cash and cash equivalents cash flow statement at end of period 487930000





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 M/s M S K A & Associates Yes 31-Jul-2027