PAKKA2024-07-012024-09-30 PAKKA2024-07-012024-09-30 PAKKA2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member PAKKA2024-07-012024-09-30in-bse-fin:OneOperatingExpenses02Member PAKKA2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member PAKKA2024-07-012024-09-30in-bse-fin:FourOperatingExpenses02Member PAKKA2024-09-30 PAKKA2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue01Member PAKKA2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue02Member PAKKA2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue01Member PAKKA2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue02Member PAKKA2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults01Member PAKKA2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults02Member PAKKA2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults01Member PAKKA2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults02Member PAKKA2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets01Member PAKKA2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets02Member PAKKA2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member PAKKA2024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member PAKKA2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member PAKKA2024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 516030 PAKKA NOTLISTED PAKKA LIMITED Equity 2024-04-01 2025-03-31 2024-11-09 2024-11-05 INR Lakhs Half yearly 08:30:00 13:32:00 2024-11-09 2024-11-09 true Cash Flow Indirect Not applicable Multi segment 2024-07-01 2024-09-30 Unaudited Consolidated 1110921000.00 39951000.00 1150872000.00 415755000.00 18039000.00 4244000.00 129914000.00 24308000.00 40147000.00 338215000.00 970622000.00 180250000.00 0.00 180250000.00 11471000.00 0.00 11471000.00 0.00 168779000.00 0.00 0.00 0.00 0.00 168779000.00 -1405000.00 167374000.00 168779000.00 0.00 168779000.00 0.00 394198000.00 10 4.30 3.49 0.00 0.00 4.30 3.49 0.00 0.03 0.00 1) The above Unaudited Consolidated Financial Results have been reviewed by the Audit Committee in its meeting held on 8th November, 2024 and approved by the Board of Directors at their meeting held on 9th November, 2024. The Statutory Auditors of the Company have carried out Limited Review of the aforesaid results. 2) These Financial Results have been prepared in accordance with the recognition and measurement principles of the Indian Accounting Standards( Inds AS ), prescribed under section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in accordance with the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. 3) In respect of the Company’s TSOP-2021, during the period ended 30th September, 2024, a. 2,51,700 equity shares were allotted at Rs.82.21 per equity share upon exercise of share options vested. b. 22,500 stock options were granted to eligible employees at Rs.239.63. c. Expense of Rs.49.89 lakhs was recognised in respect of TSOP-21 plan , which is shown under employee benefit expense. d. Pending allotment amount of Rs. 26,18,036/- received from option holders is shown as share application money. 4) Due to changed business environment, the Board of Directors in its meeting held on 27th March, 2024 has considered and instructed to prepare a scheme of Merger of Pakka Impact Limited (CIN:U74110UP2014PLC062982), a wholly owned subsidiary company into Pakka Limited (CIN: L24231UP1981PLC005294) in terms of the provisions of Section 230-232 of the Companies Act, 2013 and place it before the Audit Committee and Board for their approval. 5) The Board of Directors in its meeting held on 14th October, 2024 has allotted 54,00,000 equity shares of Rs.10 each at a Security Premium of Rs.262 per equity shares and 36,00,000 warrants fully convertible into equity shares at an Offer Price of Rs.272 per warrants out of which 25% upfront money was payable at the time of allotment. 6) As per the Board approval, Pakka Pte Limited, a wholly owned subsidiary of the Company shall be closed in this Financial Year. Requisite provision for impairment has already been considered in the audited financials of FY 2023-24. 7) From the current year, the Company has excersied the option to be governed by section 115BAA of the Income Tax Act,1961. As a result, tax expenses for the half year ended 30th September, 2024 is net of reversal of deferred tax of Rs.324.26 lakhs provided in earlier years. 8) During the quarter Pakka Inc, acquired 100% Equity Interest in Pakka Guatemala thereby making it a wholly Owned Subsidiary of Pakka Inc wef 10th April 2024. These Unaudited consolidated results include the results of Pakka Guatemala , a wholly owned subsidiary of Pakka Inc, ( Wholly owned subsidiary of the Company). 9) Figures of previous reporting periods have been regrouped wherever necessary to correspond with the figures of the current reporting period. 10) The results of the company are available on the company's website www.pakka.com, BSE website at www.bseindia.com and NSE website at www.nseindia.com. Multi segment 2024-04-01 2024-09-30 Unaudited Consolidated 2078786000.00 62390000.00 2141176000.00 822577000.00 41508000.00 -35452000.00 248985000.00 56916000.00 77756000.00 612937000.00 1825227000.00 315949000.00 0.00 315949000.00 61591000.00 0.00 61591000.00 0.00 254358000.00 0.00 0.00 0.00 0.00 254358000.00 -6256000.00 248102000.00 254358000.00 0.00 248102000.00 0.00 394198000.00 10 6.47 5.26 0.00 0.00 6.47 5.26 0.00 0.03 0.00 Other expenses 175542000.00 Power and Fuel 162673000.00 Other expenses 326325000.00 Power and Fuel 286612000.00 2105915000.00 545670000.00 2083000.00 17582000.00 16071000.00 44282000.00 0.00 0.00 27000.00 0.00 0.00 0.00 27000.00 0.00 569937000.00 3301567000.00 864716000.00 0.00 437377000.00 419527000.00 71565000.00 28469000.00 15987000.00 972925000.00 0.00 341629000.00 2179270000.00 0.00 0.00 5480837000.00 394198000.00 2671752000.00 3065950000.00 3065950000.00 1049080000.00 0.00 43050000.00 1092130000.00 23218000.00 199442000.00 0.00 23847000.00 1338637000.00 568509000.00 123717000.00 3535000.00 695761000.00 256903000.00 93655000.00 29931000.00 0.00 1076250000.00 0.00 0.00 2414887000.00 5480837000.00 1) The above Unaudited Consolidated Financial Results have been reviewed by the Audit Committee in its meeting held on 8th November, 2024 and approved by the Board of Directors at their meeting held on 9th November, 2024. The Statutory Auditors of the Company have carried out Limited Review of the aforesaid results. 2) These Financial Results have been prepared in accordance with the recognition and measurement principles of the Indian Accounting Standards( Inds AS ), prescribed under section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in accordance with the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. 3) In respect of the Company’s TSOP-2021, during the period ended 30th September, 2024, a. 2,51,700 equity shares were allotted at Rs.82.21 per equity share upon exercise of share options vested. b. 22,500 stock options were granted to eligible employees at Rs.239.63. c. Expense of Rs.49.89 lakhs was recognised in respect of TSOP-21 plan , which is shown under employee benefit expense. d. Pending allotment amount of Rs. 26,18,036/- received from option holders is shown as share application money. 4) Due to changed business environment, the Board of Directors in its meeting held on 27th March, 2024 has considered and instructed to prepare a scheme of Merger of Pakka Impact Limited (CIN:U74110UP2014PLC062982), a wholly owned subsidiary company into Pakka Limited (CIN: L24231UP1981PLC005294) in terms of the provisions of Section 230-232 of the Companies Act, 2013 and place it before the Audit Committee and Board for their approval. 5) The Board of Directors in its meeting held on 14th October, 2024 has allotted 54,00,000 equity shares of Rs.10 each at a Security Premium of Rs.262 per equity shares and 36,00,000 warrants fully convertible into equity shares at an Offer Price of Rs.272 per warrants out of which 25% upfront money was payable at the time of allotment. 6) As per the Board approval, Pakka Pte Limited, a wholly owned subsidiary of the Company shall be closed in this Financial Year. Requisite provision for impairment has already been considered in the audited financials of FY 2023-24. 7) From the current year, the Company has excersied the option to be governed by section 115BAA of the Income Tax Act,1961. As a result, tax expenses for the half year ended 30th September, 2024 is net of reversal of deferred tax of Rs.324.26 lakhs provided in earlier years. 8) During the quarter Pakka Inc, acquired 100% Equity Interest in Pakka Guatemala thereby making it a wholly Owned Subsidiary of Pakka Inc wef 10th April 2024. These Unaudited consolidated results include the results of Pakka Guatemala , a wholly owned subsidiary of Pakka Inc, ( Wholly owned subsidiary of the Company). 9) Figures of previous reporting periods have been regrouped wherever necessary to correspond with the figures of the current reporting period. 10) The results of the company are available on the company's website www.pakka.com, BSE website at www.bseindia.com and NSE website at www.nseindia.com. Moulded Products 138133000.00 Paper & Pulp 1012739000.00 Moulded Products 283192000.00 Paper & Pulp 1857984000.00 1150872000.00 2141176000.00 1150872000.00 2141176000.00 Moulded Products 7453000.00 Paper & Pulp 178608000.00 Moulded Products 3310000.00 Paper & Pulp 324769000.00 186061000.00 328079000.00 0.00 0.00 5811000.00 1 .The Company is engaged in the following business segments: - Paper & Pulp - Moulded Products 2. Segments have been identified taking into account the nature of activities and nature of risks and returns. 12130000.00 180250000.00 315949000.00 Moulded Products 250428000.00 Paper & Pulp 5209269000.00 5459697000.00 21140000.00 5480837000.00 Moulded Products 374975000.00 Paper & Pulp 1734692000.00 2109667000.00 305220000.00 2414887000.00 50350000.00 246689000.00 -37292000.00 0.00 -206868000.00 0.00 0.00 -92000.00 0.00 -2541000.00 0.00 102815000.00 0.00 77756000.00 0.00 45298000.00 0.00 -745000.00 0.00 0.00 0.00 10256000.00 -4610000.00 -410000.00 0.00 0.00 0.00 -7847000.00 0.00 252247000.00 568196000.00 0.00 0.00 0.00 126401000.00 0.00 441795000.00 0.00 0.00 12192000.00 0.00 0.00 0.00 0.00 0.00 306000.00 708314000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -5354000.00 0.00 0.00 0.00 10256000.00 0.00 78200000.00 0.00 -612714000.00 0.00 0.00 30292000.00 0.00 0.00 0.00 0.00 0.00 0.00 218734000.00 0.00 0.00 0.00 50350000.00 0.00 277488000.00 38696000.00 -132223000.00 0.00 -132223000.00 551750000.00 419527000.00 -1272000.00 -8066000.00 133000.00 -1810000.00 0.00 0.00