Integrated Filing — IndAS



General information about company
Scrip Code 513228
NSE Symbol PENIND
MSEI Symbol NOTLISTED
ISIN INE932A01024
Name of company PENNAR INDUSTRIES 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-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 Unaudited
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 30-May-2025   16:30:00
End date and time of board meeting 30-May-2025   20:05:00
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 Unaudited 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 9058000000 32265800000
Other income 72500000 366900000
Total income 9130500000 32632700000
2 Expenses
(a) Cost of materials consumed 5228500000 19465100000
(b) Purchases of stock-in-trade 59300000 275900000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -61800000 -582100000
(d) Employee benefit expense 895800000 3365400000
(e) Finance costs 336100000 1196000000
(f) Depreciation, depletion and amortisation expense 176500000 688900000
(f) Other Expenses
1 Other Expenses 2019200000 6634000000
2 Share of loss of Joint Venture 5500000 5500000
Total other expenses 2024700000 6639500000
Total expenses 8659100000 31048700000
3 Total profit before exceptional items and tax 471400000 1584000000
4 Exceptional items 0 0
5 Total profit before tax 471400000 1584000000
6 Tax expense
7 Current tax 21300000 261800000
8 Deferred tax 92900000 127700000
9 Total tax expenses 114200000 389500000
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 357200000 1194500000
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 357200000 1194500000
17 Other comprehensive income net of taxes -26400000 26700000
18 Total Comprehensive Income for the period 330800000 1221200000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 355700000 1192700000
Total profit or loss, attributable to non-controlling interests 1500000 1800000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 329300000 1219400000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1500000 1800000
21 Details of equity share capital
Paid-up equity share capital 674700000 674700000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.64 8.84
Diluted earnings (loss) per share from continuing operations 2.64 8.84
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 2.64 8.84
Diluted earnings (loss) per share from continuing and discontinued operations 2.64 8.84
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 8330700000
Capital work-in-progress 531400000
Investment property 241000000
Goodwill 0
Other intangible assets 78700000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 58900000
Non-current financial assets
Non-current investments 46400000
Trade receivables, non-current 4100000
Loans, non-current 0
Other non-current financial assets 170300000
Total non-current financial assets 220800000
Deferred tax assets (net) 9200000
Other non-current assets 1011000000
Total non-current assets 10481700000
2 Current assets
Inventories 9353300000
Current financial asset
Current investments 14800000
Trade receivables, current 5803800000
Cash and cash equivalents 1413700000
Bank balance other than cash and cash equivalents 481700000
Loans, current 0
Other current financial assets 848200000
Total current financial assets 8562200000
Current tax assets (net) 0
Other current assets 1144700000
Total current assets 19060200000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 29541900000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 674700000
Other equity 9309800000
Total equity attributable to owners of parent 9984500000
Non controlling interest 11500000
Total equity 9996000000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2058600000
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 219400000
Total non-current financial liabilities 2278000000
Provisions, non-current 316400000
Deferred tax liabilities (net) 168700000
Deferred government grants, Non-current 0
Other non-current liabilities 3600000
Total non-current liabilities 2766700000
Current liabilities
Current financial liabilities
Borrowings, current 5692600000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 126100000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 8648200000
Total Trade payable 8774300000
Other current financial liabilities 736500000
Total current financial liabilities 15203400000
Other current liabilities 1306900000
Provisions, current 84100000
Current tax liabilities (Net) 184800000
Deferred government grants, Current 0
Total current liabilities 16779200000
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 19545900000
Total equity and liabilites 29541900000
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 Unaudited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Diversified Engineering 4662400000 17213200000
2 Custom Designed building solutions & auxillaries 4600600000 15844400000
Total Segment Revenue 9263000000 33057600000
Less: Inter segment revenue 205000000 205000000
Revenue from operations 9058000000 32265800000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Diversified Engineering 555000000 1943100000
2 Custom Designed building solutions & auxillaries 429000000 1525800000
Total Profit before tax 984000000 3468900000
i. Finance cost 336100000 336100000
ii. Other Unallocable Expenditure net off Unallocable income 176500000 176500000
Profit before tax 471400000 1584000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Diversified Engineering 21363100000 21363100000
2 Custom Designed building solutions & auxillaries 8178800000 8178800000
Total Segment Asset 29541900000 29541900000
Un-allocable Assets 0 0
Net Segment Asset 29541900000 29541900000
4 Segment Liabilities
Segment Liabilities
1 Diversified Engineering 13013600000 13013600000
2 Custom Designed building solutions & auxillaries 6532300000 6532300000
Total Segment Liabilities 19545900000 19545900000
Un-allocable Liabilities 0 0
Net Segment Liabilities 19545900000 19545900000
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 Unaudited 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 the net defined benefit liability -33200000 -33200000
Total Amount of items that will not be reclassified to profit and loss -33200000 -33200000
2 Income tax relating to items that will not be reclassified to profit or loss -8400000 -8400000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translation of foreign operations -1600000 51500000
Total Amount of items that will be reclassified to profit and loss -1600000 51500000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -26400000 26700000



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 1584000000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1196000000
Adjustments for decrease (increase) in inventories -1101600000
Adjustments for decrease (increase) in trade receivables, current -532800000
Adjustments for decrease (increase) in trade receivables, non-current 65000000
Adjustments for decrease (increase) in other current assets -438000000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 918700000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 777900000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 688900000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -194800000
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 16400000
Adjustments for dividend income 0
Adjustments for interest income 41900000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 500000
Adjustments for undistributed profits of associates 23300000
Other adjustments for which cash effects are investing or financing cash flow 32000000
Other adjustments to reconcile profit (loss) -56700000
Other adjustments for non-cash items 52200000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 13600000
Total adjustments for reconcile profit (loss) 1372100000
Net cash flows from (used in) operations 2956100000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 396300000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 2559800000
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 58900000
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 100000
Purchase of property, plant and equipment 1261500000
Proceeds from sales of investment property 195800000
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 17800000
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 48700000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 43900000
Net cash flows from (used in) investing activities -1049700000
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 1113000000
Repayments of borrowings 709500000
Payments of lease liabilities 279300000
Dividends paid 0
Interest paid 1128100000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -1003900000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 506200000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 9700000
Net increase (decrease) in cash and cash equivalents 515900000
Cash and cash equivalents cash flow statement at beginning of period 897800000
Cash and cash equivalents cash flow statement at end of period 1413700000





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 K A & Associates Yes 31-Jul-2027