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-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 09-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-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 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 09-May-2025   17:30:00
End date and time of board meeting 09-May-2025   22:30:00
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 2025-03-28
Indicate Company website link for updated RPT policy of the Company chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/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
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 Audited 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
(i) Interest Income 1468200000 6232100000
(ii) Dividend Income 0 0
(iii) Rental Income 0 0
(iv) Fees and commission Income 11600000 43200000
(v) Net gain on fair value changes 20900000 20900000
(vi) Net gain on derecognition of financial instruments under amortised cost category 0 0
(vii) Sale of products (including Excise Duty) 0 0
(viii) Sale of services 6100000 37500000
(ix) Other revenue from operations
1 0 0 0
2 0 0 0
3 0 0 0
4 0 0 0
5 0 0 0
6 0 0 0
7 0 0 0
8 0 0 0
9 0 0 0
10 0 0 0
Total other revenue from operations 0 0
Total Revenue From Operations 1506800000 6333700000
Other income 45600000 46300000
Total income 1552400000 6380000000
2 Expenses
Cost of materials consumed 0 0
Purchases of stock-in-trade 0 0
Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
Employee benefit expense 43600000 184600000
Finance costs 717000000 3210600000
Depreciation, depletion and amortisation expense 17900000 65600000
Fees and commission expense 1200000 4400000
Net loss on fair value changes -23100000 0
Net loss on derecognition of financial instruments under amortised cost category 0 0
Impairment on financial instruments -33600000 -110600000
(f) Other expenses
1 0 78300000 240200000
2 0 0 0
3 0 0 0
4 0 0 0
5 0 0 0
6 0 0 0
7 0 0 0
8 0 0 0
9 0 0 0
10 0 0 0
Total other expenses 78300000 240200000
Total expenses 801300000 3594800000
3 Total profit before exceptional items and tax 751100000 2785200000
4 Exceptional items 0 0
5 Total profit before tax 751100000 2785200000
7 Tax expense
8 Current tax 62200000 509200000
9 Deferred tax 107200000 105500000
10 Total tax expenses 169400000 614700000
11 Net Profit Loss for the period from continuing operations 581700000 2170500000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
17 Net profit (loss) from discontinued operation after tax 0 0
14 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
15 Total profit (loss) for period 581700000 2170500000
16 Other comprehensive income net of taxes -3100000 -16300000
17 Total Comprehensive Income for the period 578600000 2154200000
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 6422800000 6422800000
Face value of equity share capital 10 10
21 Reserves excluding revaluation reserve
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations 0.91 3.38
Diluted earnings per share from continuing operations 0.91 3.38
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 0.91 3.38
Diluted earnings per share 0.91 3.38
23 Debt equity ratio 1.03 1.03
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
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 2785200000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 3210600000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 5300000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -7400000
Adjustments for decrease (increase) in other non-current assets 6117700000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 5000000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 37400000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 65600000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -110600000
Adjustments for provisions, current 1600000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 32700000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -81600000
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) 4500000
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 9280800000
Net cash flows from (used in) operations 12066000000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 673800000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 11392200000
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 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 900000
Purchase of property, plant and equipment 28700000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 11500000
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development -900000
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 174900000
Purchase of other long-term assets -9231000000
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -1610800000
Net cash flows from (used in) investing activities 7756700000
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 1000000000
Repayments of borrowings 11570500000
Payments of lease liabilities 59800000
Dividends paid 0
Interest paid 3201800000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -13832100000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 5316800000
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 5316800000
Cash and cash equivalents cash flow statement at beginning of period 2308400000
Cash and cash equivalents cash flow statement at end of period 7625200000




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 Finanical Asset
Cash and cash equivalents 7625200000
Bank Balance other than (a) above 3492200000
Derivative financial instruments 33500000
Receivables
(I) Trade Receivables 4900000
(II) Other Receivables 0
Loans 41861500000
Investments 2683800000
Other Financial assets 5700000
Total Financial Assets 55706800000
2 Non Financial Asset
Inventories 0
Current tax assets (Net) 554800000
Deferred tax Assets (Net) 302000000
Investment Property 0
Biological assets other than bearer plants 0
Property, Plant and Equipment 216900000
Capital work-in-progress 0
Intangible assets under development 1100000
Goodwill 0
Other Intangible assets 11100000
Other non-financial assets (to be specified) 33200000
Total Non Financial Assets 1119100000
Total assets 56825900000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 6422800000
Other equity 21120400000
Total equity attributable to owners of parent 27543200000
Non controlling interest
Total equity 27543200000
2 Liabilities
2.1 Financial Liabilities
(a) Derivative financial instruments 0
(b) Payables
(I)Trade Payables
(i) total outstanding dues of micro enterprises and small enterprises 1600000
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 56900000
II) Other Payables
(i) total outstanding dues of micro enterprises and small enterprises 0
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 0
(C ) Debt Securities 812500000
(d) Borrowings (Other than Debt Securities) 27635600000
(e) Deposits 0
(f) Subordinated Liabilities 161300000
(g) Other financial liabilities 572100000
Total Financial Liabilities 29240000000
2.2 Non-Financial Liabilities
(a) Current tax liabilities (Net) 0
(b) Provisions 30000000
(C ) Deferred tax liabilities (Net) 0
(d) Other non-financial liabilities 12700000
Total Non Financial Liabilities 42700000
Total liabilities 29282700000
Total equity and liabilites 56825900000
Disclosure of notes on assets and liabilities


Format for Reporting Segment 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)
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
Whether accounts 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
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-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 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 -100000 -7700000
Total Amount of items that will not be reclassified to profit and loss -100000 -7700000
2 Income tax relating to items that will not be reclassified to profit or loss 0 -1900000
3 Amount of items that will be reclassified to profit and loss
1 Change in cash flow hedge reserve -3900000 -14000000
Total Amount of items that will be reclassified to profit and loss -3900000 -14000000
4 Income tax relating to items that will be reclassified to profit or loss -900000 -3500000
5 Total Other comprehensive income -3100000 -16300000




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 Ravi Rajan & Co LLP Yes 31-May-2025


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income
2 Total Expenditure
3 Net Profit/(Loss)
4 Earnings Per Share
5 Total Assets
6 Total Liabilities
7 Net Worth


Signatories details

Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date


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 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 PTC India Limited Holding company Any other transaction Director sitting fee and reimbursement of expenses Approved by audit committee 1800000 0 400000
2 PTC India Financial Services Limited PTC Energy Limited Fellow subsidiary Loan Approved by audit committee 351400000 351400000 0 Loan 0.1 15 YEARS
3 PTC India Financial Services Limited PTC Energy Limited Fellow subsidiary Interest received Approved by audit committee 17300000 0 0
4 PTC India Financial Services Limited Mahendra Lodha Key management personnel of entity or parent Remuneration Approved by audit committee 0 0 0
5 PTC India Financial Services Limited Shweta Aggrawal Key management personnel of entity or parent Remuneration Approved by audit committee 1200000 0 0
6 PTC India Financial Services Limited Naveen Bhushan Gupta Independent Director Any other transaction Director sitting fee Approved by audit committee 1400000 100000 200000
7 PTC India Financial Services Limited Seema Bahuguna Independent Director Any other transaction Director sitting fee Approved by audit committee 1000000 100000 300000
8 PTC India Financial Services Limited P V Bharathi Independent Director Any other transaction Director sitting fee Approved by audit committee 1600000 0 200000
9 PTC India Financial Services Limited Abhinav Goyal Key management personnel of entity or parent Remuneration Approved by audit committee 3000000 0 0
10 PTC India Financial Services Limited Shri Balaji Rangachari Key management personnel of entity or parent Remuneration Approved by audit committee 6500000 0 0
11 PTC India Financial Services Limited Naveen Bhushan Gupta Independent Director Any other transaction Expenses to be recovered Approved by audit committee 0 0 0
12 PTC India Financial Services Limited Seema Bahuguna Independent Director Any other transaction Expenses to be recovered Approved by audit committee 0 0 0
13 PTC India Financial Services Limited P V Bharathi Independent Director Any other transaction Expenses to be recovered Approved by audit committee 0 0 0
14 PTC India Financial Services Limited PTC Financial Employees Gratuity Trust Other Related Party Any other transaction Contribution to Gratuity trust Approved by audit committee 4100000 700000 1100000
15 PTC India Financial Services Limited Manas Ranjan Mohanty Independent Director Any other transaction Director sitting fee Approved by audit committee 1200000 0 200000
16 PTC India Financial Services Limited Rajib Kumar Mishra Key management personnel of entity or parent Any other transaction Expenses to be recovered Approved by audit committee 0 0 0
17 PTC India Financial Services Limited Dr. Pawan Singh Key management personnel of entity or parent Any other transaction Expenses to be recovered Approved by audit committee 0 3900000 0
18 PTC India Financial Services Limited Dilip Srivastava Key management personnel of entity or parent Remuneration Approved by audit committee 100000 0 0
19 PTC India Financial Services Limited Manohar Balwani Key management personnel of entity or parent Remuneration Approved by audit committee 1000000 0 0
20 PTC India Financial Services Limited Devesh Singh Key management personnel of entity or parent Remuneration Approved by audit committee 7300000 0 0
Total value of transaction during the reporting period 398900000





Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
3. Total financial indebtedness of the listed entity including short-term and long-term debt