5439122025-07-012025-09-305439122025-09-305439122025-03-315439122025-04-012025-09-305439122025-07-012025-09-30in-capmkt:OtherExpenses1Member5439122025-04-012025-09-30in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares543912PIGLNOTLISTEDINE557Z01018Power & Instrumentation (Gujarat) LimitedMain BoardEquity2025-04-012026-03-312025-11-142025-11-10INRLakhsQuarterlySecond quarterSingle segmentElectrical Contracting2025-11-1417:45:002025-11-1419:15:00trueCash Flow IndirectNot applicable2025-07-012025-09-30UnauditedConsolidated70272400063620007090860000657133000-33679000112570007957000105800019710006456970006338900006338900014583000139000015973000047416000000-271000471450000471450000011250001079000177729000102.662.66002.662.661.The above standalone financial results have been prepared in accordance with Indian Accouting Standards (Ind AS) notified under section 133 of the Companies Act, 2013, read with Companies (Indian Accouting Standards) Rules, 2015 <BR> 2.As the IND AS has been implemented for the first time, it’s crucial to acknowledge the role of management judgement and assumptions in this transition. The initial assumption and calculation has always an opportunity to enhance the understanding of the business case assumptions, refine the calculations and gradually improve the accuracy of presentation. <BR> 3.The Company operates in one segment namely "Electrical Contracting" and therefore segment reporting as required under IndAS-108 is not applicable. <BR> 4.Figures of previous year/ period have been regrouped/ recast wherever necessary, in order to make them comparable. <BR> 5.During the quarter ended September 30 2025 the Company completed the step-wise acquisition of Peaton Electrical Company Limited (PECL) resulting in obtaining control and making it a subsidiary of the Company. The Company previously held 15.24 % equity shareholding in PECL. During the current quarter, the Company acquired an additional 35.82 % equity stake for a cash consideration of rS. 12.54 crore increasing its total shareholding to 51.06 % and thereby acquiring control with effect from September 11 2025. This acquisition has been disclosed by the Company to the stock exchanges under Regulation 30 of SEBI LODR. The acquisition has been accounted for in accordance with Ind AS 103 Business Combinations. The consolidated financial results for the quarter include the financial performance of PECL from the effective date of acquisition. Prior period figures are not comparable due to the impact of consolidation commencing during the current period. <BR> 6.The above results have been reviewed by audit committee and approved by Board of Directors of Company at its meeting held on 14th November, 2025.2025-04-012025-09-30UnauditedConsolidated11157690008861000112463000001026858000-5417900021916000152990001589000147960001026279000983510000983510002352100015880002510900007324200000075000733170000733170000011250001079000177729000104.834.83004.834.83Other Expenses1971000Other Expenses147960001201200002433800003088110006000013491000001724040000023776400041016800025870006021000885596000711349000056936000011662000004617000585639000010387900014008670000022864630001777290001071045000124877400017133700014201110009601700000032710009928800045850009145000014900011316700020213200003590080003590080005461000566601000141371000315200042061000075318500000866352000228646300014561000-541790002680700008177000000354900000-63682000044652000017080000-186180000-1397000000295900000000-245000063908000162259000000320000001590590000000000034300041120000125411000000000000000000029540000-42405000-168631000001821600000000425400003279500000145610000013400000382800003828000781500011643000