Other Than Bank Details

General information about company
Scrip code	000000
NSE Symbol	PENTAGON
MSEI Symbol	NOTLISTED
ISIN	INE0ORS01017
Name of Company	PENTAGON RUBBER 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	17-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	13-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	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	The company is primarily engaged in manufacturing & exporting of Conveyor & Transmission Rubber Belting. Segment Reporting is not applicable on the company as it has no multiple Business or Geographical Segments.
Start date and time of board meeting	17-May-2025 14:00:00
End date and time of board meeting	17-May-2025 14:30:00
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?	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?	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
There is no default on loans and Debt securities on the Entity.

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	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	Revenue From Operations
	Revenue from operations	250229000	493209000
	Other income	4192000	5959000
	Total Income	254421000	499168000
2	Expenses
(a)	Cost of materials consumed	162982000	337458000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	6437000	11628000
(d)	Employee benefit expense	18101000	35185000
(e)	Finance costs	5821000	9608000
(f)	Depreciation and amortisation expense	2420000	4236000
(g)	Other Expenses
1	Other Expenses	40389000	69953000
	Total other expenses	40389000	69953000
	Total expenses	236150000	468068000
3	Profit before exceptional and extraordinary items and tax	18271000	31100000
4	Exceptional items	0	0
5	Profit before extraordinary items and tax	18271000	31100000
6	Extraordinary items	0	0
7	Profit before tax	18271000	31100000
8	Tax Expense
	Current tax	5236000	8874000
	Deferred tax	-4556000	-4620000
	Total tax expenses	680000	4254000
9	Net Profit Loss for the period from continuing operations	17591000	26846000
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	17591000	26846000
14	Share of profit (loss) of associates
15	Profit (loss) of minority interest
16	Net profit (Loss) for the period	17591000	26846000
17	Details of equity share capital
	Paid-up equity share capital	77100000	77100000
	Face value of equity share capital	771	771
18	Reserves excluding revaluation reserve		242436000
19	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	2.28	3.48
	Diluted earnings (loss) per share from continuing and discontinued operations	2.28	3.48
20	Debt equity ratio
21	Debt service coverage ratio
22	Interest service coverage ratio
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	Audited
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	31100000
2	Adjustments for reconcile profit (loss)
	Adjustments to profit (loss)
	Adjustments for finance costs	9608000
	Adjustments for depreciation and amortisation expense	4236000
	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	200000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments to profit (loss)	14044000
3	Adjustments for working capital
	Adjustments for decrease (increase) in inventories	-38727000
	Adjustments for decrease (increase) in trade receivables	51793000
	Adjustments for decrease (increase) in other current assets	11795000
	Adjustments for increase (decrease) in trade payables	3398000
	Adjustments for increase (decrease) in other current liabilities	-8397000
	Adjustments for provisions	1948000
	Total adjustments for working capital	21810000
	Total adjustments for reconcile profit (loss)	35854000
	Net cash flows from (used in) operations	66954000
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	8874000
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities before extraordinary items	58080000
	Proceeds from extraordinary items	0
	Payment for extraordinary items	0
	Net cash flows from (used in) operating activities	58080000
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	0
	Purchase of property plant and equipment	95400000
	Proceeds from sales of intangible assets	0
	Purchase of intangible 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	0
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	300000
	Proceeds from government grants	0
	Net cash flows from (used in) investing activities before extraordinary items	-95100000
	Proceeds from extraordinary items	0
	Payment for extraordinary items	0
	Net cash flows from (used in) investing activities	-95100000
	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	12502000
	Repayments of borrowings	5710000
	Dividends paid	0
	Interest paid	9609000
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0

	Net cash flows from (used in) financing activities before extraordinary items	-2817000
	Proceeds from extraordinary items	0
	Payment for extraordinary items	0
	Net cash flows from (used in) financing activities	-2817000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-39837000
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	-39837000
	Cash and cash equivalents cash flow statement at beginning of period	112824000
	Cash and cash equivalents cash flow statement at end of period	72987000

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	77100000
	Reserves and surplus	242436000
	Money received against share warrants
	Total shareholders' funds	319536000
2	Share application money pending allotment	0
3	Deferred government grants
4	Minority interest
5	Non-current liabilities
	Long-term borrowings	139009000
	Deferred tax liabilities (net)	0
	Foreign currency monetary item translation difference liability account
	Other long-term liabilities	738000
	Long-term provisions	1487000
	Total non-current liabilities	141234000
6	Current liabilities
	Short-term borrowings	111226000
	Trade Payables
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	13617000
	Total Trade payable	13617000
	Other current liabilities	6059000
	Short-term provisions	2555000
	Total current liabilities	133457000
	Total equity and liabilities	594227000
	Assets
1	Non-current assets
i	Property, Plant and Equipment and Intangible assets
	Property, Plant and Equipment	109755000
	Producing properties
	Intangible assets	0
	Preproducing properties
	Property, Plant and Equipment capital work-in-progress
	Intangible assets under development or work-in-progress
	Total Property, Plant and Equipment and Intangible assets	109755000
ii	Non-current investments	0
v	Deferred tax assets (net)	6653000
vi	Foreign currency monetary item translation difference asset account
vii	Long-term loans and advances	2783000
viii	Other non-current assets	11579000
	Total non-current assets	130770000
	Current assets
	Current investments	0
	Inventories	206906000
	Trade receivables	156232000
	Cash and cash equivalents	72987000
	Bank balance other than cash and cash equivalents	0
	Short-term loans and advances	16132000
	Other current assets	11200000
	Total current assets	463457000
	Total assets	594227000
	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		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

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. Jain & Co.	Yes	30-Nov-2026

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

Signatory Details
Name of signatory
Designation of person
Place
Date

	Name	Name	Type of related party transaction	Details of other related party transaction		Remarks on approval by audit committee	Value of transaction during the reporting period	Opening balance	Nature of indebtedness (loan/ issuance of debt/ any other etc.)	Details of other indebtedness	Nature (loan/ advance/ intercorporate deposit/ investment )	Notes
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
Total value of transaction during the reporting period

INTEGRATED FILING — Other than Banks

General information about company

Financial Results — Other than Bank

Remarks

Cash flow statement — indirect

Statement of Asset and Liabilities

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

Details of Impact of Audit Qualification

Financial details

Signatories details

Signatory Details

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Format for Disclosing Outstanding Default on Loans and Debt Securities

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