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 |
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 |
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 |
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 |
Consolidated |
Consolidated |
| 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 |
0.00 |
0.00 |
|
Total profit or loss, attributable to non-controlling interests |
0.00 |
0.00 |
| 19 |
Total Comprehensive income for the period attributable to |
|
Comprehensive income for the period attributable to owners of parent |
0.00 |
0.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
0.00 |
0.00 |
| 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
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 |
Consolidated |
|
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 |
Consolidated |
| |
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 |
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 |
|
|
|
Net Segment Asset |
|
|
| 4 |
Segment Liabilities |
|
Segment Liabilities |
|
Total Segment Liabilities |
|
|
|
Un-allocable Liabilities |
|
|
|
Net Segment Liabilities |
|
|
|
Disclosure of notes on segments |
Textual Information(1) |
Text Block
| Textual Information(1) |
NA |
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 |
Consolidated |
Consolidated |
|
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 |