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 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 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



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 1219196000 3080740000
Other income 118942000 341527000
Total income 1338138000 3422267000
2 Expenses
(a) Cost of materials consumed 309738000 890549000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -171057000 -356723000
(d) Employee benefit expense 300299000 565915000
(e) Finance costs 13158000 88950000
(f) Depreciation, depletion and amortisation expense 75518000 213063000
(f) Other Expenses
1 Other Expenses 492997000 1228379000
Total other expenses 492997000 1228379000
Total expenses 1020653000 2630133000
3 Total profit before exceptional items and tax 317485000 792134000
4 Exceptional items -4985000 -9387000
5 Total profit before tax 312500000 782747000
6 Tax expense
7 Current tax 53851000 147048000
8 Deferred tax 12914000 25514000
9 Total tax expenses 66765000 172562000
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 245735000 610185000
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 245735000 610185000
17 Other comprehensive income net of taxes 29433000 27442000
18 Total Comprehensive Income for the period 275168000 637627000
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 16.4 41.37
Diluted earnings (loss) per share from continuing operations 16.38 41.33
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 16.4 41.37
Diluted earnings (loss) per share from continuing and discontinued operations 16.38 41.33
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 3828380000
Capital work-in-progress 1848781000
Investment property 16815000
Goodwill 630632000
Other intangible assets 16919000
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 27370000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 54796000
Total non-current financial assets 82166000
Deferred tax assets (net) 36798000
Other non-current assets 1121314000
Total non-current assets 7581805000
2 Current assets
Inventories 2081621000
Current financial asset
Current investments 999000
Trade receivables, current 1438131000
Cash and cash equivalents 1895481000
Bank balance other than cash and cash equivalents 1922808000
Loans, current 5449000
Other current financial assets 220502000
Total current financial assets 5483370000
Current tax assets (net) 0
Other current assets 691572000
Total current assets 8256563000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 15838368000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 149841000
Other equity 13716761000
Total equity attributable to owners of parent 13866602000
Non controlling interest 0
Total equity 13866602000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 466752000
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 467542000
Provisions, non-current 9957000
Deferred tax liabilities (net) 204418000
Deferred government grants, Non-current 0
Other non-current liabilities 70167000
Total non-current liabilities 752084000
Current liabilities
Current financial liabilities
Borrowings, current 141583000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 300373000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 186871000
Total Trade payable 487244000
Other current financial liabilities 412779000
Total current financial liabilities 1041606000
Other current liabilities 164471000
Provisions, current 9923000
Current tax liabilities (Net) 3682000
Deferred government grants, Current 0
Total current liabilities 1219682000
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 1971766000
Total equity and liabilites 15838368000
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)
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 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 the statement of profit or loss -738000 -3328000
Total Amount of items that will not be reclassified to profit and loss -738000 -3328000
2 Income tax relating to items that will not be reclassified to profit or loss -223000 -822000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translating the financial statement of foreign operation 40020000 40020000
Total Amount of items that will be reclassified to profit and loss 40020000 40020000
4 Income tax relating to items that will be reclassified to profit or loss 10072000 10072000
5 Total Other comprehensive income 29433000 27442000



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 782747000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 60430000
Adjustments for decrease (increase) in inventories -579362000
Adjustments for decrease (increase) in trade receivables, current 30510000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 321862000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 4738000
Adjustments for other financial assets, current -307240000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 81722000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 21357000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 185485000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 3438000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -39689000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -13691000
Adjustments for dividend income 0
Adjustments for interest income 265298000
Adjustments for share-based payments 9295000
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 -9989000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -496432000
Net cash flows from (used in) operations 286315000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 150456000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 135859000
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 1701162000
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 1899845000
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 265298000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -1688118000
Net cash flows from (used in) investing activities -5019257000
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 265634000
Repayments of borrowings 1528742000
Payments of lease liabilities 4278000
Dividends paid 0
Interest paid 60430000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 5435869000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 552471000
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 552471000
Cash and cash equivalents cash flow statement at beginning of period 1343010000
Cash and cash equivalents cash flow statement at end of period 1895481000





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