Integrated Filing — IndAS



General information about company
Scrip Code 532486
NSE Symbol POKARNA
MSEI Symbol NOTLISTED
ISIN INE637C01025
Name of company Pokarna 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 29-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 29-May-2025   14:00:00
End date and time of board meeting 29-May-2025   16:10:00
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 2626772000 9301277000
Other income 34806000 212140000
Total income 2661578000 9513417000
2 Expenses
(a) Cost of materials consumed 771838000 3037050000
(b) Purchases of stock-in-trade 1374000 4254000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -3755000 48269000
(d) Employee benefit expense 248669000 961622000
(e) Finance costs 103840000 370992000
(f) Depreciation, depletion and amortisation expense 116907000 441854000
(f) Other Expenses
1 Other Expenses 597530000 1991815000
Total other expenses 597530000 1991815000
Total expenses 1836403000 6855856000
3 Total profit before exceptional items and tax 825175000 2657561000
4 Exceptional items 0 0
5 Total profit before tax 825175000 2657561000
6 Tax expense
7 Current tax 230685000 736959000
8 Deferred tax 4948000 46838000
9 Total tax expenses 235633000 783797000
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 589542000 1873764000
12 Profit (loss) from discontinued operations before tax -536000 1721000
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax -536000 1721000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 589006000 1875485000
17 Other comprehensive income net of taxes -5874000 -370000
18 Total Comprehensive Income for the period 583132000 1875115000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 589006000 1875485000
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 583132000 1875115000
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 62008000 62008000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 7717755000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 19.02 60.44
Diluted earnings (loss) per share from continuing operations 19.02 60.44
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -0.02 0.05
Diluted earnings (loss) per share from discontinued operations -0.02 0.05
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 19 60.49
Diluted earnings (loss) per share from continuing and discontinued operations 19 60.49
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 7926057000
Capital work-in-progress 405574000
Investment property 0
Goodwill 0
Other intangible assets 7238000
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 12835000
Other non-current financial assets 140165000
Total non-current financial assets 153000000
Deferred tax assets (net) 1432000
Other non-current assets 240647000
Total non-current assets 8733948000
2 Current assets
Inventories 1566560000
Current financial asset
Current investments 0
Trade receivables, current 1855906000
Cash and cash equivalents 776102000
Bank balance other than cash and cash equivalents 457008000
Loans, current 27882000
Other current financial assets 30566000
Total current financial assets 3147464000
Current tax assets (net) 10059000
Other current assets 573740000
Total current assets 5297823000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 14031771000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 62008000
Other equity 7717755000
Total equity attributable to owners of parent 7779763000
Non controlling interest 0
Total equity 7779763000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2152009000
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 391815000
Total non-current financial liabilities 2543824000
Provisions, non-current 110597000
Deferred tax liabilities (net) 535441000
Deferred government grants, Non-current 0
Other non-current liabilities 323213000
Total non-current liabilities 3513075000
Current liabilities
Current financial liabilities
Borrowings, current 1121406000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 22408000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 869481000
Total Trade payable 891889000
Other current financial liabilities 31118000
Total current financial liabilities 2044413000
Other current liabilities 471374000
Provisions, current 113702000
Current tax liabilities (Net) 109444000
Deferred government grants, Current 0
Total current liabilities 2738933000
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 6252008000
Total equity and liabilites 14031771000
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 Granites 78168000 290093000
2 Quartz Surfaces 2548604000 9011422000
3 Discontinued operations 0 0
Total Segment Revenue 2626772000 9301515000
Less: Inter segment revenue 0 0
Revenue from operations 2626772000 9301277000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Granites -21469000 -107455000
2 Quartz Surfaces 950477000 3136007000
3 Discontinued operations 0 0
Total Profit before tax 929008000 3028552000
i. Finance cost 103840000 103840000
ii. Other Unallocable Expenditure net off Unallocable income -7000 -7000
Profit before tax 825175000 2657561000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Granites 1047882000 1047882000
2 Quartz Surfaces 12983879000 12983879000
3 Discontinued operations 0 0
Total Segment Asset 14031761000 14031761000
Un-allocable Assets 10000 10000
Net Segment Asset 14031771000 14031771000
4 Segment Liabilities
Segment Liabilities
1 Granites 546230000 546230000
2 Quartz Surfaces 5705779000 5705779000
3 Discontinued operations 0 0
Total Segment Liabilities 6252009000 6252009000
Un-allocable Liabilities 0 0
Net Segment Liabilities 6252009000 6252009000
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 Items that will not be reclassified to profit or loss -7850000 -494000
Total Amount of items that will not be reclassified to profit and loss -7850000 -494000
2 Income tax relating to items that will not be reclassified to profit or loss -1976000 -124000
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 -5874000 -370000



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 2657561000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 355183000
Adjustments for decrease (increase) in inventories 71986000
Adjustments for decrease (increase) in trade receivables, current -654978000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -164921000
Adjustments for decrease (increase) in other non-current assets -15147000
Adjustments for other financial assets, non-current -10144000
Adjustments for other financial assets, current -8016000
Adjustments for other bank balances -310261000
Adjustments for increase (decrease) in trade payables, current 146806000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 46903000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 441854000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 1445000
Adjustments for provisions, non-current 17037000
Adjustments for other financial liabilities, current 239000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -121774000
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 5441000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 253000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 16296000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -181798000
Net cash flows from (used in) operations 2475763000
Dividends received 0
Interest paid 0
Interest received -11956000
Income taxes paid (refund) 550603000
Other inflows (outflows) of cash -1496000
Net cash flows from (used in) operating activities 1911708000
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 22771000
Purchase of property, plant and equipment 976881000
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 12647000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 1292000
Net cash flows from (used in) investing activities -940171000
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 236670000
Repayments of borrowings 892738000
Payments of lease liabilities 7795000
Dividends paid 18602000
Interest paid 324816000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -1007281000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -35744000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 116406000
Net increase (decrease) in cash and cash equivalents 80662000
Cash and cash equivalents cash flow statement at beginning of period 505917000
Cash and cash equivalents cash flow statement at end of period 586579000





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 S Daga & Co Yes 30-Apr-2026