INTEGRATED FILING — NBFC



General information about company

Scrip code 533344
NSE Symbol PFS
MSEI Symbol NOTLISTED
ISIN INE560K01014
Name of company PTC INDIA FINANCIAL SERVICES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 05-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
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 1
Start date and time of board meeting 05-05-2026   14:00:00
End date and time of board meeting 05-05-2026   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
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
(III) 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 17-02-2026
Indicate Company website link for updated RPT policy of the Company https://www.ptcfinancial.com/upload/pdf/Policy%20on%20Materiality%20of%20Related%20Party%20Transactions%20and%20also%20on%20dealing%20with%20Related%20Party%20Transactions.pdf
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The company has not defaulted in repayments of Loans and Debt securities.


Financial Results — NBFC

Amount in (Lakhs)

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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations
(i) Interest Income 10,898.00 47,055.00
(ii) Dividend Income 0.00 0.00
(iii) Rental Income 0.00 0.00
(iv) Fees and commission Income 135.00 414.00
(v) Net gain on fair value changes 817.00 3,566.00
(vi) Net gain on derecognition of financial instruments under amortised cost category 0.00 0.00
(vii) Sale of products (including Excise Duty) 0.00 0.00
(viii) Sale of services 58.00 422.00
(ix) Other revenue from operations
Total other revenue from operations
Total Revenue From Operations 11,908.00 51,457.00
Other income 3.00 368.00
Total income 11,911.00 51,825.00
2 Expenses
Cost of materials consumed 0.00 0.00
Purchases of stock-in-trade 0.00 0.00
Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
Employee benefit expense 524.00 2,300.00
Finance costs 4,394.00 22,449.00
Depreciation, depletion and amortisation expense 184.00 743.00
Fees and commission expense 32.00 133.00
Net loss on fair value changes 0.00 0.00
Net loss on derecognition of financial instruments under amortised cost category 0.00 0.00
Impairment on financial instruments 13.00 (15,103.00)
(f) Other expenses
1 Administrative and other expenses 605.00 2,090.00
Total other expenses 605.00 2,090.00
Total expenses 5,752.00 12,612.00
3 Total profit before exceptional items and tax 6,159.00 39,213.00
4 Exceptional items 0.00 (243.00)
5 Total profit before tax 6,159.00 38,970.00
7 Tax expense
8 Current tax 1,545.00 (93.00)
9 Deferred tax 64.00 7,127.00
10 Total tax expenses 1,609.00 7,034.00
11 Net Profit Loss for the period from continuing operations 4,550.00 31,936.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
17 Net profit (loss) from discontinued operation after tax 0.00 0.00
14 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
15 Total profit (loss) for period 4,550.00 31,936.00
16 Other comprehensive income net of taxes 5.00 34.00
17 Total Comprehensive Income for the period 4,555.00 31,970.00
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
19 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
20 Details of equity share capital
Paid-up equity share capital 64,228.00 64,228.00
Face value of equity share capital 10 10
21 Reserves excluding revaluation reserve 2,43,744.00
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations 0.71 4.97
Diluted earnings per share from continuing operations 0.71 4.97
ii Earnings per equity share for discontinued operations
Basic earnings per share from discontinued operations 0 0
Diluted earnings per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings per share 0.71 4.97
Diluted earnings per share 0.71 4.97
23 Debt equity ratio 0.5700 0.5700
24 Debt service coverage ratio
25 Interest service coverage ratio
26 Disclosure of notes on financial results


Remarks

23 Debt equity ratio PFS is a lending institution
24 Debt service coverage ratio Not Applicable
25 Interest service coverage ratio Not Applicable


Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 38,970.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 22,449.00
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current (33.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 1,33,479.00
Adjustments for other financial assets, non-current (150.00)
Adjustments for other financial assets, current 32.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (452.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 743.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss (15,103.00)
Adjustments for provisions, current 172.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 75.00
Adjustments for other financial liabilities, non-current (23.00)
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (2,952.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 136.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 1,38,373.00
Net cash flows from (used in) operations 1,77,343.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) (668.00)
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,78,011.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 3.00
Purchase of property, plant and equipment 31.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 4.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 2,158.00
Purchase of other long-term assets 63,109.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (55,524.00)
Net cash flows from (used in) investing activities (1,16,507.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 15,000.00
Repayments of borrowings 1,23,513.00
Payments of lease liabilities 628.00
Dividends paid 0.00
Interest paid 22,485.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (1,31,626.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (70,122.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (70,122.00)
Cash and cash equivalents cash flow statement at beginning of period 76,252.00
Cash and cash equivalents cash flow statement at end of period 6,130.00




Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Finanical Asset
Cash and cash equivalents 6,130.00
Bank Balance other than (a) above 98,046.00
Derivative financial instruments 0.00
Receivables
(I) Trade Receivables 82.00
(II) Other Receivables 0.00
Loans 3,01,304.00
Investments 83,151.00
Other Financial assets
1 Other financial assets 62.00
Total of Other Financial assets 62.00
Total Financial Assets 4,88,775.00
2 Non Financial Asset
Inventories 0.00
Current tax assets (Net) 4,973.00
Deferred tax Assets (Net) 0.00
Investment Property
Biological assets other than bearer plants
Property, Plant and Equipment 1,494.00
Capital work-in-progress
Intangible assets under development 11.00
Goodwill 0.00
Other Intangible assets 72.00
Other non-financial assets
1 Other non-financial assets 300.00
Total of Other non-financial assets 300.00
Total Non Financial Assets 6,850.00
Total assets 4,95,625.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 64,228.00
Other equity 2,43,744.00
Total equity attributable to owners of parent 3,07,972.00
Non controlling interest
Total equity 3,07,972.00
2 Liabilities
2.1 Financial Liabilities
(a) Derivative financial instruments
(b) Payables
(I)Trade Payables
(i) total outstanding dues of micro enterprises and small enterprises 3.00
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 130.00
II) Other Payables
(i) total outstanding dues of micro enterprises and small enterprises
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises
(C ) Debt Securities 858.00
(d) Borrowings (Other than Debt Securities) 1,74,859.00
(e) Deposits
(f) Subordinated Liabilities 1,094.00
Other financial liabilities
1 Other financial liabilities 6,060.00
Total of Other financial liabilities 6,060.00
Total Financial Liabilities 1,83,004.00
2.2 Non-Financial Liabilities
(a) Current tax liabilities (Net)
(b) Provisions 427.00
(C ) Deferred tax liabilities (Net) 4,118.00
Other non-financial liabilities
1 Other non-financial liabilities 104.00
Total of Other non-financial liabilities 104.00
Total Non Financial Liabilities 4,649.00
Total liabilities 1,87,653.00
Total equity and liabilites 4,95,625.00
Disclosure of notes on assets and liabilities


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited 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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments


Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited 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 Remeasurement gains/(losses) on defined benefit plans 500000 3400000
Total Amount of items that will not be reclassified to profit and loss 500000 3400000
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 0.00 0.00
5 Total Other comprehensive income 5.00 34.00




Details of Impact of Audit Qualification

Amount in (Lakhs)

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 Ravi Rajan & Co LLP Yes 31-05-2028


Amount in (Lakhs)

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 India Financial Services Limited Manas Ranjan Mohanty Independent Director Any other transaction Director sitting fees and reimbursement of expenses Approved by Audit Committee 19.00 0.00 1.00
2 PTC India Financial Services Limited Mini IPE Independent Director Any other transaction Director sitting fees and reimbursement of expenses Approved by Audit Committee 17.00 0.00 1.00
3 PTC India Financial Services Limited Pikkili Ramana Murty Independent Director Any other transaction Director sitting fees and reimbursement of expenses Approved by Audit Committee 7.00 0.00 1.00
4 PTC India Financial Services Limited PTC India Limited Holding Company Any other transaction Director sitting fees and reimbursement of expenses Approved by Audit Committee 11.00 4.00 0.00
5 PTC India Financial Services Limited Rashmi Verma Independent Director Any other transaction Director sitting fees and reimbursement of expenses Approved by Audit Committee 6.00 0.00 1.00
6 PTC India Financial Services Limited PTC Financial Employees Gratuity Trust Other Related Party Any other transaction Contribution to Gratuity trust Approved by audit committee 94.00 22.00 0.00
7 PTC India Financial Services Limited Shri Balaji Rangachari Key management personnel of entity or parent Remuneration Approved by Audit Committee 98.00 0.00 0.00
8 PTC India Financial Services Limited Dilip Srivastava Key management personnel of entity or parent Remuneration Approved by audit committee 54.00 0.00 0.00
9 PTC India Financial Services Limited Devesh Singh Key management personnel of entity or parent Remuneration Approved by audit committee 49.00 0.00 0.00
10 PTC India Financial Services Limited Sanjeev Kumar Key management personnel of entity or parent Remuneration Approved by audit committee 49.00 0.00 0.00
11 PTC India Financial Services Limited Devesh Singh Key management personnel of entity or parent Loan Approved by audit committee 0.00 36.00 3.00 Loan 7.500 10 Loan 7.500 10 Secured Vehicle Loan
12 PTC India Financial Services Limited Manohar Balwani Key management personnel of entity or parent Remuneration Approved by audit committee 41.00 0.00 0.00
Total value of transaction during the reporting period 445.00