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 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 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



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 77894000 336042000
Other income 1740000 6792000
Total income 79634000 342834000
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 96000 579000
(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 187000 775000
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 1386000 3941000
7 Rent Rates and taxes 2096000 8245000
8 Travelling Expenses 1000 2101000
9 Contract Service Expenses 244000 996000
10 Establishment and Administration expenses 3602000 6706000
Total other expenses 15541000 38445000
Total expenses 85615000 356708000
3 Total profit before exceptional items and tax -5981000 -13874000
4 Exceptional items 0 0
5 Total profit before tax -5981000 -13874000
6 Tax expense
7 Current tax 6000 17000
8 Deferred tax -1727000 -4364000
9 Total tax expenses -1721000 -4347000
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 -4260000 -9527000
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 -4260000 -9527000
17 Other comprehensive income net of taxes 276000 -84000
18 Total Comprehensive Income for the period -3984000 -9611000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -3984000 -9611000
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 -3984000 -9611000
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 144670000 144670000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 590999000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.29 -0.66
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 -0.66
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 Consolidated
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 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 32736000
Total non-current financial assets 32736000
Deferred tax assets (net) 0
Other non-current assets 228180000
Total non-current assets 272113000
2 Current assets
Inventories 543241000
Current financial asset
Current investments 0
Trade receivables, current 266000
Cash and cash equivalents 92422000
Bank balance other than cash and cash equivalents 3092000
Loans, current 0
Other current financial assets 88261000
Total current financial assets 184041000
Current tax assets (net) 0
Other current assets 12431000
Total current assets 739713000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 1011826000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 144670000
Other equity 590999000
Total equity attributable to owners of parent 735669000
Non controlling interest 11000
Total equity 735680000
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) 105724000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 120120000
Current liabilities
Current financial liabilities
Borrowings, current 8227000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3362000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 27045000
Total Trade payable 30407000
Other current financial liabilities 1789000
Total current financial liabilities 40423000
Other current liabilities 115600000
Provisions, current 0
Current tax liabilities (Net) 3000
Deferred government grants, Current 0
Total current liabilities 156026000
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 276146000
Total equity and liabilites 1011826000
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 CONTENT SEGMENT 77894000 335842000
2 WELLNESS SEGMENT 0 200000
Total Segment Revenue 77894000 336042000
Less: Inter segment revenue 0 0
Revenue from operations 77894000 336042000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 CONTENT SEGMENT -7305000 -19682000
2 WELLNESS SEGMENT -239000 -150000
Total Profit before tax -7544000 -19832000
i. Finance cost 177000 177000
ii. Other Unallocable Expenditure net off Unallocable income -1740000 -1740000
Profit before tax -5981000 -13874000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 CONTENT SEGMENT 1008272000 1008272000
2 WELLNESS SEGMENT 3554000 3554000
Total Segment Asset 1011826000 1011826000
Un-allocable Assets 0 0
Net Segment Asset 1011826000 1011826000
4 Segment Liabilities
Segment Liabilities
1 CONTENT SEGMENT 276027000 276027000
2 WELLNESS SEGMENT 130000 130000
Total Segment Liabilities 276157000 276157000
Un-allocable Liabilities 0 0
Net Segment Liabilities 276157000 276157000
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 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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax -13874000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 834000
Adjustments for decrease (increase) in inventories 6569000
Adjustments for decrease (increase) in trade receivables, current 12773000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 2727000
Adjustments for decrease (increase) in other non-current assets -21390000
Adjustments for other financial assets, non-current 75000
Adjustments for other financial assets, current 28605000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -15729000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 41345000
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 5977000
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) 7210000
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) 61356000
Net cash flows from (used in) operations 47482000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 14000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 47468000
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 5977000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -11333000
Net cash flows from (used in) investing activities -3069000
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 54907000
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 54907000
Cash and cash equivalents cash flow statement at beginning of period 37515000
Cash and cash equivalents cash flow statement at end of period 92422000





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. JHOKHAKAR & CO. Yes 30-Nov-2025