Integrated Filing — IndAS



General information about company
Scrip Code 532521
NSE Symbol PALREDTEC
MSEI Symbol NOTLISTED
ISIN INE218G01033
Name of company PALRED TECHNOLOGIES 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-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 IT Enabled Services
Start date and time of board meeting 28-May-2025   16:00:00
End date and time of board meeting 28-May-2025   18:45:00
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 175005000 856656000
Other income 10492000 41006000
Total income 185497000 897662000
2 Expenses
(a) Cost of materials consumed 101288000 401993000
(b) Purchases of stock-in-trade -25418000 110046000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 52733000 75596000
(d) Employee benefit expense 27452000 97254000
(e) Finance costs 12694000 56284000
(f) Depreciation, depletion and amortisation expense 2952000 12335000
(f) Other Expenses
1 OTHER EXPENSES 47637000 230363000
Total other expenses 47637000 230363000
Total expenses 219338000 983871000
3 Total profit before exceptional items and tax -33841000 -86209000
4 Exceptional items 0 0
5 Total profit before tax -33841000 -86209000
6 Tax expense
7 Current tax 14142000 14142000
8 Deferred tax 0 0
9 Total tax expenses 14142000 14142000
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 -47983000 -100351000
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 -47983000 -100351000
17 Other comprehensive income net of taxes -128000 345000
18 Total Comprehensive Income for the period -48111000 -100006000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -38792000 -77577000
Total profit or loss, attributable to non-controlling interests -9191000 -26088000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -38948000 -77373000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -9163000 -25947000
21 Details of equity share capital
Paid-up equity share capital 122326000 122326000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 361799000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -3.54 -6.36
Diluted earnings (loss) per share from continuing operations -3.54 -6.36
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 -3.54 -6.36
Diluted earnings (loss) per share from continuing and discontinued operations -3.54 -6.36
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 11082000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 21879000
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 6424000
Total non-current financial assets 6424000
Deferred tax assets (net) 0
Other non-current assets 43991000
Total non-current assets 83376000
2 Current assets
Inventories 255010000
Current financial asset
Current investments 0
Trade receivables, current 214874000
Cash and cash equivalents 7213000
Bank balance other than cash and cash equivalents 551064000
Loans, current 0
Other current financial assets 2525000
Total current financial assets 775676000
Current tax assets (net) 0
Other current assets 41059000
Total current assets 1071745000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 1155121000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 122326000
Other equity 361799000
Total equity attributable to owners of parent 484125000
Non controlling interest -21830000
Total equity 462295000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 14810000
Total non-current financial liabilities 14810000
Provisions, non-current 6656000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 21466000
Current liabilities
Current financial liabilities
Borrowings, current 558778000
Trade payables, 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 -5111000
Total Trade payable -5111000
Other current financial liabilities 104891000
Total current financial liabilities 658558000
Other current liabilities 12439000
Provisions, current 363000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 671360000
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 692826000
Total equity and liabilites 1155121000
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 Remeasurement of post-employment benefit obligations -162000 -393000
Total Amount of items that will not be reclassified to profit and loss -162000 -393000
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 foreign operations 34000 738000
Total Amount of items that will be reclassified to profit and loss 34000 738000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -128000 345000



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 -86209000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 56284000
Adjustments for decrease (increase) in inventories 71546000
Adjustments for decrease (increase) in trade receivables, current 55245000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 34015000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -399000
Adjustments for other financial assets, current -325000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -5262000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 9773000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 12335000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 1036000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 41151000
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 38817000
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) 637000
Other adjustments for non-cash items -67000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 237152000
Net cash flows from (used in) operations 150943000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 18339000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 132604000
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 481000
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 34913000
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 38816000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 3422000
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 75252000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 61725000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -136977000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -951000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -637000
Net increase (decrease) in cash and cash equivalents -1588000
Cash and cash equivalents cash flow statement at beginning of period 8801000
Cash and cash equivalents cash flow statement at end of period 7213000





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 MSKCY& ASSOCAITES Yes 30-Sep-2025