INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol PRESSTONIC
MSEI Symbol NOTLISTED
ISIN INE0R1601012
Name of Company PRESSTONIC ENGINEERING LIMITED
Type of company SME
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 13-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 Half Yearly
Reporting Quarter Yearly
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 The Company is Primarily engaged in the business of manufacturing of Metro Rail Rolling Stock Products, RailwaynSignaling Products, Infrastructure Products and other related products. The entire operations are governed by the same set of risk and returns. Hence, thensame has been considered as representing a single Business Segment
Start date and time of board meeting 13-May-2025   14:30:00
End date and time of board meeting 13-May-2025   17:45:00
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? No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? No
(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? No
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable


Financial Results — Other than Bank
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-Oct-2024 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 Revenue From Operations
Revenue from operations 179550000 210374000
Other income 1244000 4033000
Total Income 180794000 214407000
2 Expenses
(a) Cost of materials consumed 69279000 78577000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -6583000 -1189000
(d) Employee benefit expense 12799000 27487000
(e) Finance costs 11752000 23684000
(f) Depreciation and amortisation expense 9770000 17719000
(g) Other Expenses
1 Other Expenses 31253000 59242000
Total other expenses 31253000 59242000
Total expenses 128270000 205520000
3 Profit before exceptional and extraordinary items and tax 52524000 8887000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 52524000 8887000
6 Extraordinary items 0 0
7 Profit before tax 52524000 8887000
8 Tax Expense
Current tax 1025000 1025000
Deferred tax -1408000 -778000
Total tax expenses -383000 247000
9 Net Profit Loss for the period from continuing operations 52907000 8640000
10 Profit (loss) from discontinuing operations before tax 0 0
11 Tax expense of discontinuing operations 0 0
12 Net profit (loss) from discontinuing operation after tax 0 0
13 Profit (loss) for period before minority interest 52907000 8640000
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 52907000 8640000
17 Details of equity share capital
Paid-up equity share capital 0 0
Face value of equity share capital 0 0
18 Reserves excluding revaluation reserve 0
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 6.86 1.12
Diluted earnings (loss) per share from continuing and discontinued operations 6.86 1.12
20 Debt equity ratio 0.0 0.0
21 Debt service coverage ratio 0.0 0.0
22 Interest service coverage ratio 0.0 0.0
23 Disclosure of notes on financial results


Remarks
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect
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 Unaudited
D Nature of report standalone or consolidated Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 8887000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 23684000
Adjustments for depreciation and amortisation expense 17719000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for share-based payments 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 1511000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 42914000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -18270000
Adjustments for decrease (increase) in trade receivables -97676000
Adjustments for decrease (increase) in other current assets 1010000
Adjustments for increase (decrease) in trade payables 10384000
Adjustments for increase (decrease) in other current liabilities 24389000
Adjustments for provisions 0
Total adjustments for working capital -80163000
Total adjustments for reconcile profit (loss) -37249000
Net cash flows from (used in) operations -28362000
Dividends received 0
Interest paid 0
Interest received -3341000
Income taxes paid (refund) 430000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items -32133000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities -32133000
4 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 1850000
Purchase of property plant and equipment 48190000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Cash advances and loans made to other parties 2714000
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 3341000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -5849000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -51562000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -51562000
Cash flows from used in financing activities
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 64061000
Repayments of borrowings 45454000
Dividends paid 0
Interest paid 23684000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities before extraordinary items -5077000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities -5077000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -88772000
6 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 -88772000
Cash and cash equivalents cash flow statement at beginning of period 0
Cash and cash equivalents cash flow statement at end of period -88772000


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
Equity and liabilities
1 Shareholders' funds
Share capital 77075000
Reserves and surplus 179763000
Money received against share warrants 0
Total shareholders' funds 256838000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest
5 Non-current liabilities
Long-term borrowings 36534000
Deferred tax liabilities (net) 0
Foreign currency monetary item translation difference liability account 0
Other long-term liabilities 0
Long-term provisions 989000
Total non-current liabilities 37523000
6 Current liabilities
Short-term borrowings 123599000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 212000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 24893000
Total Trade payable 25105000
Other current liabilities 27913000
Short-term provisions 2200000
Total current liabilities 178817000
Total equity and liabilities 473178000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 97651000
Producing properties 0
Intangible assets 277000
Preproducing properties 0
Property, Plant and Equipment capital work-in-progress 5053000
Intangible assets under development or work-in-progress 2976000
Total Property, Plant and Equipment and Intangible assets 105957000
ii Non-current investments 0
v Deferred tax assets (net) 1408000
vi Foreign currency monetary item translation difference asset account 0
vii Long-term loans and advances 4083000
viii Other non-current assets 8628000
Total non-current assets 120076000
Current assets
Current investments 0
Inventories 132005000
Trade receivables 165271000
Cash and cash equivalents 29156000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 25538000
Other current assets 1132000
Total current assets 353102000
Total assets 473178000
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)
Date of start of reporting period 01-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether results 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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




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 M/s. G R S M & Associates Yes 31-May-2027


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


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 13-Dec-2023
Amount Raised 233050000
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 NA
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
1 Funding of Capital Expenditure towards Purchase of Additional Plant & Machinery Not Applicable 23212000 0 22818000 0 The balance amount of Rs. 3.94 Lakhs to be utilized is kept in Fixed Deposit with Canara Bank.
2 Prepayment of Certain Borrowings- Canara Bank Overdraft Not Applicable 50000000 0 50000000 0
3 Working Capital Requirements Not Applicable 92338000 0 92338000 0
4 Issue Related Expenses Not Applicable 32500000 0 32500000 0
5 General Corporate Expenses Not Applicable 35000000 0 35000000 0


Signatory Details
Name of signatory HERGA POORNACHANDRA KEDILAYA
Designation of person Managing Director
Place Bangalore
Date 14-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 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)
Total value of transaction during the reporting period





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