INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol PULZ
MSEI Symbol NOTLISTED
ISIN INE335X01014
Name of Company Pulz Electronics 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Half yearly
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
Segment Reporting Single segment
Description of single segment Manufacturing of high quality audio systems
Start date and time of board meeting 30-May-2025   17:00:00
End date and time of board meeting 30-May-2025   21:10:00
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 — 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-Apr-2024
B Date of end of reporting period 30-Sep-2024
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
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 163488000 163488000
Other income 1821000 1821000
Total Income 165309000 165309000
2 Expenses
(a) Cost of materials consumed 69199000 69199000
(b) Purchases of stock-in-trade 25709000 25709000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -7734000 -7734000
(d) Employee benefit expense 19512000 19512000
(e) Finance costs 32000 32000
(f) Depreciation and amortisation expense 3989000 3989000
(g) Other Expenses
1 Other Expenses 61627000 61627000
Total other expenses 61627000 61627000
Total expenses 172334000 172334000
3 Profit before exceptional and extraordinary items and tax -7025000 -7025000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax -7025000 -7025000
6 Extraordinary items 0 0
7 Profit before tax -7025000 -7025000
8 Tax Expense
Current tax -1350000 -1350000
Deferred tax 655000 655000
Total tax expenses -695000 -695000
9 Net Profit Loss for the period from continuing operations -6330000 -6330000
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 -6330000 -6330000
14 Share of profit (loss) of associates 0 0
15 Profit (loss) of minority interest 0 0
16 Net profit (Loss) for the period -6330000 -6330000
17 Details of equity share capital
Paid-up equity share capital 218080000 218080000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.29 -0.29
Diluted earnings (loss) per share from continuing and discontinued operations -0.29 -0.29
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
B Date of end of reporting period
C Whether results are audited or unaudited
D Nature of report standalone or consolidated Consolidated
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax -7025000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 0
Adjustments for depreciation and amortisation expense 6938000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 1417000
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) -3086000
Other adjustments for non-cash items 4188000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 9457000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 17788000
Adjustments for decrease (increase) in trade receivables -17308000
Adjustments for decrease (increase) in other current assets -12156000
Adjustments for increase (decrease) in trade payables 24227000
Adjustments for increase (decrease) in other current liabilities 7993000
Adjustments for provisions 3347000
Total adjustments for working capital 23891000
Total adjustments for reconcile profit (loss) 33348000
Net cash flows from (used in) operations 26323000
Dividends received -203000
Interest paid -3267000
Interest received 216000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items 29603000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities 29603000
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 -6744000
Purchase of property plant and equipment 0
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 203000
Interest received 3267000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -32477000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -35751000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -35751000
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 0
Repayments of borrowings -925000
Dividends paid 0
Interest paid 216000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities before extraordinary items 709000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 709000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -5439000
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 -5439000
Cash and cash equivalents cash flow statement at beginning of period 14227000
Cash and cash equivalents cash flow statement at end of period 8788000


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period
Date of end of reporting period
Whether results are audited or unaudited
Nature of report standalone or consolidated
Equity and liabilities
1 Shareholders' funds
Share capital 218080000
Reserves and surplus 115711000
Money received against share warrants
Total shareholders' funds 333791000
2 Share application money pending allotment 0
3 Deferred government grants
4 Minority interest
5 Non-current liabilities
Long-term borrowings 2853000
Deferred tax liabilities (net)
Foreign currency monetary item translation difference liability account
Other long-term liabilities 6554000
Long-term provisions 5213000
Total non-current liabilities 14620000
6 Current liabilities
Short-term borrowings 997000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 879000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 21986000
Total Trade payable 22865000
Other current liabilities 31952000
Short-term provisions 4796000
Total current liabilities 60610000
Total equity and liabilities 409021000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 28514000
Producing properties
Intangible assets 4493000
Preproducing properties
Property, Plant and Equipment capital work-in-progress
Intangible assets under development or work-in-progress 11417000
Total Property, Plant and Equipment and Intangible assets 44424000
ii Non-current investments 9082000
v Deferred tax assets (net) 1857000
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 18059000
viii Other non-current assets 16336000
Total non-current assets 89758000
Current assets
Current investments 0
Inventories 142072000
Trade receivables 49072000
Cash and cash equivalents 8790000
Bank balance other than cash and cash equivalents 78142000
Short-term loans and advances 40345000
Other current assets 842000
Total current assets 319263000
Total assets 409021000
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-Apr-2024
Date of end of reporting period 30-Sep-2024
Whether results are audited or unaudited Audited
Nature of report standalone or 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




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 BANSI S MEHTA & CO. Yes 31-Jan-2026