Integrated Filing — IndAS



General information about company

Scrip Code 532387
NSE Symbol PNC
MSEI Symbol NOTLISTED
ISIN INE392B01011
Name of company Pritish Nandy Communications 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 15-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
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 Content
Start date and time of board meeting 27-May-2025   16:00:00
End date and time of board meeting 27-May-2025   18:30:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2015-02-10
Indicate Company website link for updated RPT policy of the Company www.pritishnandycom.com
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The Company has not defaulted on loans and Debt Securities during the quarter ended March 31, 2025



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 Standalone Standalone
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 77894000 335842000
Other income 1706000 6657000
Total income 79600000 342499000
2 Expenses
(a) Cost of materials consumed 58167000 273985000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 98000 589000
(d) Employee benefit expense 10972000 39717000
(e) Finance costs 177000 834000
(f) Depreciation, depletion and amortisation expense 662000 3148000
(f) Other Expenses
1 Advances Written Off 4273000 4273000
2 Auditor Remuneration 175000 725000
3 Business Promotion Expenses 695000 1427000
4 Conveyance and motor car expenses 1732000 6256000
5 Director Sitting Fees 1325000 3725000
6 Legal, Professional and Consultancy fees 1154000 3624000
7 Rent Rates and taxes 2096000 8245000
8 Travelling Expenses 1000 2101000
9 Contract Service Expenses 244000 996000
10 Establishment and Administration expenses 3597000 6654000
Total other expenses 15292000 38026000
Total expenses 85368000 356299000
3 Total profit before exceptional items and tax -5768000 -13800000
4 Exceptional items 0 0
5 Total profit before tax -5768000 -13800000
6 Tax expense
7 Current tax 0 0
8 Deferred tax -1634000 -4086000
9 Total tax expenses -1634000 -4086000
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 -4134000 -9714000
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 -4134000 -9714000
17 Other comprehensive income net of taxes 276000 -84000
18 Total Comprehensive Income for the period -3858000 -9798000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 144670000 144670000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 600698000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.29 -0.67
Diluted earnings (loss) per share from continuing operations 0 0
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 -0.29 -0.67
Diluted earnings (loss) per share from continuing and discontinued operations 0 0
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 11197000
Capital work-in-progress 0
Investment property 0
Goodwill 0
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 1926000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 32736000
Total non-current financial assets 34662000
Deferred tax assets (net) 0
Other non-current assets 228160000
Total non-current assets 274019000
2 Current assets
Inventories 545619000
Current financial asset
Current investments 0
Trade receivables, current 266000
Cash and cash equivalents 92287000
Bank balance other than cash and cash equivalents 1261000
Loans, current 0
Other current financial assets 87524000
Total current financial assets 181338000
Current tax assets (net) 0
Other current assets 11867000
Total current assets 738824000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 1012843000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 144670000
Other equity 600698000
Total equity attributable to owners of parent 745368000
Non controlling interest
Total equity 745368000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 14396000
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 14396000
Provisions, non-current 0
Deferred tax liabilities (net) 97212000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 111608000
Current liabilities
Current financial liabilities
Borrowings, current 8227000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3312000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 26974000
Total Trade payable 30286000
Other current financial liabilities 1789000
Total current financial liabilities 40302000
Other current liabilities 115565000
Provisions, current 0
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 155867000
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 267475000
Total equity and liabilites 1012843000
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 Standalone Standalone
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Other comprehensive income that will not be reclassified to profit or loss 276000 -84000
Total Amount of items that will not be reclassified to profit and loss 276000 -84000
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
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 276000 -84000



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax -13800000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 834000
Adjustments for decrease (increase) in inventories 6579000
Adjustments for decrease (increase) in trade receivables, current 12772000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 2760000
Adjustments for decrease (increase) in other non-current assets -21390000
Adjustments for other financial assets, non-current -25000
Adjustments for other financial assets, current 26780000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -15800000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 41326000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 3148000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 328000
Adjustments for provisions, current 0
Adjustments for provisions, non-current 319000
Adjustments for other financial liabilities, current 519000
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 5842000
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) 7226000
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) 59534000
Net cash flows from (used in) operations 45734000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 45734000
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 2725000
Purchase of property, plant and equipment 438000
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 5842000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -9502000
Net cash flows from (used in) investing activities -1373000
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 14984000
Repayments of borrowings 3642000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 834000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 10508000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 54869000
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 54869000
Cash and cash equivalents cash flow statement at beginning of period 37418000
Cash and cash equivalents cash flow statement at end of period 92287000





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 B. D. Jokhakar & Co. Yes 30-Nov-2025


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Pritish NandynCommunicationsnLimited PNCnWellnessnLimited SubsidiarynCompany Advance 2078000 Approvednby AuditnCommittee 274000 2004000 2278000
2 Pritish NandynCommunicationsnLimited PallabnBhattacharya WholetimenDirector andnCEO Remuneration 1510000 Approvednby AuditnCommittee 1510000 -239000 -287000
3 Pritish NandynCommunicationsnLimited PallabnBhattacharya WholetimenDirector andnCEO Any other transaction Reimbursementnof expenses 452000 Approvednby AuditnCommittee 452000 0 0
4 Pritish NandynCommunicationsnLimited RangitanPritish Nandy WholetimenDirector Remuneration 4371000 Approvednby AuditnCommittee 4371000 -445000 -590000
5 Pritish NandynCommunicationsnLimited RangitanPritish Nandy WholetimenDirector Any other transaction Reimbursementnof expenses 429000 Approvednby AuditnCommittee 429000 0 0
6 Pritish NandynCommunicationsnLimited Kishor Palkar CFO Remuneration 1644000 Approvednby AuditnCommittee 1644000 -453000 -885000
7 Pritish NandynCommunicationsnLimited Kishor Palkar CFO Any other transaction Reimbursementnof expenses 666000 Approvednby AuditnCommittee 666000 0 0
8 Pritish NandynCommunicationsnLimited Hemant AutinTILL NOVEMBER 12n2024 CompanynSecretary Remuneration 129000 Approvednby AuditnCommittee 129000 -92000 0
9 Pritish NandynCommunicationsnLimited Priyanka Shah WEF JANUARY 20, 2025 CompanynSecretary Remuneration 196000 Approvednby AuditnCommittee 196000 0 -8200000
10 Pritish NandynCommunicationsnLimited Pritish Nandy Non-nExecutivenDirector andnChairman Any other transaction sitting fees 75000 Approvednby AuditnCommittee 75000 0 0
11 Pritish NandynCommunicationsnLimited Pritish Nandy Non-nExecutivenDirector andnChairman Any other transaction Professionalnfees 0 Approvednby AuditnCommittee 0 25051000 20351000
12 Pritish NandynCommunicationsnLimited Rina PritishnNandy Non-nExecutivenDirector Any other transaction sitting fees 225000 Approvednby AuditnCommittee 225000 0 0
13 Pritish NandynCommunicationsnLimited KarannAhluwalia Non-nExecutivenandnIndependentnDirector Any other transaction Sitting fees 525000 Approvednby AuditnCommittee 525000 0 0
14 Pritish NandynCommunicationsnLimited Sunil KumarnAlagh Non-nExecutivenandnIndependentnDirector Any other transaction Sitting fees 375000 Approvednby AuditnCommittee 375000 0 0
15 Pritish NandynCommunicationsnLimited Raghu Palat Non-nExecutivenandnIndependentnDirector Any other transaction sitting fees 525000 Approvednby AuditnCommittee 525000 0 0
16 Pritish NandynCommunicationsnLimited Neerja Shah Non-nExecutivenandnIndependentnDirector Any other transaction sitting fees 400000 Approvednby AuditnCommittee 400000 0 0
17 Pritish NandynCommunicationsnLimited Ishita PritishnNandy Daugther ofnnonexecutivendirector &nChairman Remuneration 4062000 Approvednby AuditnCommittee 4062000 -414000 558000
18 Pritish NandynCommunicationsnLimited Ishita PritishnNandy Daugther ofnnonexecutivendirector &nChairman Any other transaction Reimbursementnof expenses 438000 Approvednby AuditnCommittee 438000 0 0
19 Pritish NandynCommunicationsnLimited Bharti KnMorarka Shareholdersnmore thann10%nholdings Any other transaction na 0 Approvednby AuditnCommittee 0 0 0
20 Pritish NandynCommunicationsnLimited ARTINVESTnINDIAnPRIVATEnLIMITED Shareholdersnmore thann10%nholdings Any other transaction na 0 Approvednby AuditnCommittee 0 0 0
21 Pritish NandynCommunicationsnLimited IDEAS COMnINDIAnPRIVATEnLIMITED Shareholdersnmore thann10%nholdings Any other transaction na 0 Approvednby AuditnCommittee 0 0 0
Total value of transaction during the reporting period 16296000