Integrated Filing — IndAS



General information about company
Scrip Code 539006
NSE Symbol PTCIL
MSEI Symbol NOTLISTED
ISIN INE596F01018
Name of company PTC 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 22-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 Unaudited
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 Manufacturing of metal components
Start date and time of board meeting 30-May-2025   15:15:00
End date and time of board meeting 30-May-2025   18:00:00
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 2025-02-14
Indicate Company website link for updated RPT policy of the Company www.ptcil.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? Yes
No. of times funds raised during the quarter 2
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There is no default on loans and debt securities.



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 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 675465000 2411856000
Other income 123067000 359031000
Total income 798532000 2770887000
2 Expenses
(a) Cost of materials consumed 285207000 981763000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -92616000 -171090000
(d) Employee benefit expense 82011000 291636000
(e) Finance costs 6725000 79286000
(f) Depreciation, depletion and amortisation expense 45717000 172712000
(f) Other Expenses
1 Other Expenses 266386000 942333000
Total other expenses 266386000 942333000
Total expenses 593430000 2296640000
3 Total profit before exceptional items and tax 205102000 474247000
4 Exceptional items 0 0
5 Total profit before tax 205102000 474247000
6 Tax expense
7 Current tax 50053000 112023000
8 Deferred tax 4294000 11868000
9 Total tax expenses 54347000 123891000
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 150755000 350356000
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 150755000 350356000
17 Other comprehensive income net of taxes -1017000 -2462000
18 Total Comprehensive Income for the period 149738000 347894000
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 149841000 149841000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 13153922000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 10.06 23.75
Diluted earnings (loss) per share from continuing operations 10.05 23.73
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 10.06 23.75
Diluted earnings (loss) per share from continuing and discontinued operations 10.05 23.73
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 2284866000
Capital work-in-progress 291078000
Investment property 16815000
Goodwill 0
Other intangible assets 10619000
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 5924893000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 40623000
Total non-current financial assets 5965516000
Deferred tax assets (net) 36781000
Other non-current assets 29545000
Total non-current assets 8635220000
2 Current assets
Inventories 783933000
Current financial asset
Current investments 999000
Trade receivables, current 945410000
Cash and cash equivalents 1530776000
Bank balance other than cash and cash equivalents 1922808000
Loans, current 4147000
Other current financial assets 24522000
Total current financial assets 4428662000
Current tax assets (net) 0
Other current assets 219708000
Total current assets 5432303000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 14067523000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 149841000
Other equity 13153922000
Total equity attributable to owners of parent 13303763000
Non controlling interest
Total equity 13303763000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 19930000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 790000
Total non-current financial liabilities 20720000
Provisions, non-current 9076000
Deferred tax liabilities (net) 177418000
Deferred government grants, Non-current 0
Other non-current liabilities 70167000
Total non-current liabilities 277381000
Current liabilities
Current financial liabilities
Borrowings, current 107794000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 42383000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 111356000
Total Trade payable 153739000
Other current financial liabilities 117376000
Total current financial liabilities 378909000
Other current liabilities 97939000
Provisions, current 9531000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 486379000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 763760000
Total equity and liabilites 14067523000
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 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 Unaudited 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 items that will not be reclassified to the statement of profit or loss -1359000 -3290000
Total Amount of items that will not be reclassified to profit and loss -1359000 -3290000
2 Income tax relating to items that will not be reclassified to profit or loss -342000 -828000
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
5 Total Other comprehensive income -1017000 -2462000



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 474247000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 58559000
Adjustments for decrease (increase) in inventories -205943000
Adjustments for decrease (increase) in trade receivables, current 41765000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 332366000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 4789000
Adjustments for other financial assets, current -85354000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 21992000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 10584000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 172712000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 2739000
Adjustments for other financial liabilities, current -34834000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 14785000
Adjustments for dividend income 0
Adjustments for interest income 240271000
Adjustments for share-based payments 8561000
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) 0
Other adjustments for non-cash items -10047000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 92403000
Net cash flows from (used in) operations 566650000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 112307000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 454343000
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 4038102000
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 4570000
Purchase of property, plant and equipment 182739000
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 240271000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -1688294000
Net cash flows from (used in) investing activities -5664294000
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 6763685000
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 1301557000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 58559000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 5403569000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 193618000
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 193618000
Cash and cash equivalents cash flow statement at beginning of period 1337158000
Cash and cash equivalents cash flow statement at end of period 1530776000





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. N. Dhawan & Co LLP Yes 29-Feb-2028


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising QIP
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 03-Sep-2024
Amount Raised 69999000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable ICRA Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation No deviation reported during this quarter
Comments of the Audit Committee after review No comments
Comments of the auditors, if any No comments
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (2)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 15-Feb-2024
Amount Raised 14125000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation No deviaton/variation during this quarter
Comments of the Audit Committee after review No comments
Comments of the auditors, if any No comments
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any


Signatory Details
Name of signatory Pragati Gupta Agrawal
Designation of person Company Secretary and Compliance Officer
Place Lucknow
Date 30-May-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 PTC Industries Limited Sachin Agarwal Key Management Personnel or their relatives Remuneration NA 20187000 0 0
2 PTC Industries Limited Priya Ranjan Agarwal Key Management Personnel or their relatives Remuneration NA 5446000 0 0
3 PTC Industries Limited Alok Agarwal Key Management Personnel or their relatives Remuneration NA 2206000 0 0
4 PTC Industries Limited Smita Agarwal Key Management Personnel or their relatives Remuneration NA 2501000 0 0
5 PTC Industries Limited Reena Agarwal Key Management Personnel or their relatives Remuneration NA 885000 0 0
6 PTC Industries Limited Anshoo Agarwal Key Management Personnel or their relatives Remuneration NA 852000 0 0
7 PTC Industries Limited Kanchan Agarwal Key Management Personnel or their relatives Remuneration NA 850000 0 0
8 PTC Industries Limited Kanchan Agarwal Key Management Personnel or their relatives Any other transaction Rent paid NA 450000 0 0
9 PTC Industries Limited PTC Foundation Trust controlled by Promoter Any other transaction CSR Countribution NA 2581000 0 0
10 PTC Industries Limited Aerolloy Technologies Ltd Wholly Owned Subsidiary Investment NA 1272515000 0 0
11 PTC Industries Limited Aerolloy Technologies Ltd Wholly Owned Subsidiary Sale of goods or services NA 22384000 0 0
12 PTC Industries Limited Aerolloy Technologies Ltd Wholly Owned Subsidiary Purchase of goods or services NA 252772000 0 0
13 PTC Industries Limited Aerolloy Technologies Ltd Wholly Owned Subsidiary Any other transaction Rent received NA 2910000 0 0
14 PTC Industries Limited Alphasine Technologies Private Limited Entity Controlled by Promoter group Any other transaction Rent received NA 131000 0 0
Total value of transaction during the reporting period 1586670000