PAKKA2025-01-012025-03-31PAKKA2025-03-31PAKKA2024-03-31PAKKA2024-04-012025-03-31PAKKA2025-01-012025-03-31in-capmkt:OtherExpenses1MemberPAKKA2025-01-012025-03-31in-capmkt:OtherExpenses2MemberPAKKA2024-04-012025-03-31in-capmkt:OtherExpenses1MemberPAKKA2024-04-012025-03-31in-capmkt:OtherExpenses2MemberPAKKA2025-01-012025-03-31in-capmkt:ReportableSegments1MemberPAKKA2025-01-012025-03-31in-capmkt:ReportableSegments2MemberPAKKA2024-04-012025-03-31in-capmkt:ReportableSegments1MemberPAKKA2024-04-012025-03-31in-capmkt:ReportableSegments2MemberPAKKA2025-01-012025-03-31in-capmkt:ReportableSegments1MemberPAKKA2025-01-012025-03-31in-capmkt:ReportableSegments2MemberPAKKA2024-04-012025-03-31in-capmkt:ReportableSegments1MemberPAKKA2024-04-012025-03-31in-capmkt:ReportableSegments2MemberPAKKA2025-01-012025-03-31in-capmkt:ReportableSegments1MemberPAKKA2025-03-31in-capmkt:ReportableSegments1MemberPAKKA2025-01-012025-03-31in-capmkt:ReportableSegments2MemberPAKKA2025-03-31in-capmkt:ReportableSegments2MemberPAKKA2025-01-012025-03-31in-capmkt:ReportableSegments1MemberPAKKA2025-03-31in-capmkt:ReportableSegments1MemberPAKKA2025-01-012025-03-31in-capmkt:ReportableSegments2MemberPAKKA2025-03-31in-capmkt:ReportableSegments2MemberPAKKA2025-01-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1PAKKA2025-01-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2PAKKA2024-04-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1PAKKA2024-04-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRxbrli:pureiso4217:INRxbrli:shares516030PAKKANOTLISTEDINE551D01018PAKKA LIMITEDMain BoardEquity2024-04-012025-03-312025-08-132025-08-06INRLakhsQuarterlyFourth quarterMulti segment2025-08-1309:00:002025-08-1315:35:00trueCash Flow IndirectNot applicable2025-01-012025-03-31AuditedConsolidated9215700003825000095982000038704600033616000-25464000131719000268410004100300033724100093200200027818000027818000-40940000-40940000319120000000319120002135000340470003191200034047000449481000100.760.76000.760.760001) The above Audited Consolidated Financial Results have been reviewed by the Audit Committee in its meeting held on 13th August, 2025 and approved by the Board of Directors at their meeting held on 13th August, 2025. The Statutory Auditors of the Company have carried out audit of the aforesaid results. <BR> <BR> 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. <BR> <BR> 3) In respect of the Company’s TSOP-2021, during the year ended 31st March, 2025, <BR> a. 2,57,700 equity shares were allotted at Rs.82.21 per equity share upon exercise of share options vested. b. 1,22,300 equity shares were allotted at Rs.118.13 per equity share upon exercise of share options vested <BR> c. 22,500 stock options were granted to eligible employees at Rs.239.63. <BR> d. Expense of Rs.68.32 lakhs was recognised in respect of TSOP-21 plan , which is shown under employee benefit expense. <BR> <BR> 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. <BR> <BR> 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. <BR> <BR> 6) During the year, Pakka Inc, acquired 100% Equity Interest in Pakka Guatemala thereby making it a wholly Owned Subsidiary of Pakka Inc wef 10th April 2024. These audited consolidated results include the results of Pakka Guatemala , a wholly owned subsidiary of Pakka Inc, ( Wholly owned subsidiary of the Company). <BR> <BR> 7) The Company has got the accounts of one of the subsidiaries audited for the year ended 31st March 2022, 31st March 2023, 31st March 2024. Hitherto the accounts of the said subsidiary were consolidated on the basis of management certified accounts. Consequently, the Consolidated Financial Statement for the year ended 31st March 2024 and earlier periods have been restated in accordance with Ind AS 8 based on the audited financials of the said subsidiary for the said three years. The impact for FY 2023-24 has been reflected in the comparative figures and adjustments for FY 2022-23 and FY 2021-22 have been charged directly to retained earnings as of 1st April , 2023 (the earliest presented period). <BR> <BR> Accordingly, the restated financial position as of 1st April, 2023 and 31st March , 2024, is as follows: <BR> <BR> Particulars As on <BR> 1st April, 2023 Adjustment As on <BR> 1st April , 2023 <BR> Previously Reported Restated <BR> Capital work-in-progress 1,937.65 (2.99) 1,934.66 <BR> TOTAL ASSETS 37,313.46 (2.99) 37,310.47 <BR> <BR> Other equity 16760.76 (58.35) 16,702.41 <BR> Borrowings 8190.56 (48.34) 8,142.22 <BR> Other current liabilities 1699.96 103.70 1,803.66 <BR> TOTAL EQUITY AND LIABILITIES 37,313.46 (2.99) 37,310.47 <BR> <BR> Particulars As on As on <BR> 31st March, 2024 Adjustment 31st March, 2024 <BR> Previously Reported Restated <BR> Capital work-in-progress 4,521.51 (296.36) 4,225.15 <BR> Intangible assets under development 396.90 9.10 406.00 <BR> Cash and cash equivalents 5,517.50 11.42 5,528.92 <BR> Other current assets 1,417.19 2.74 1,419.93 <BR> TOTAL ASSETS 50,686.52 (273.10) 50,413.42 <BR> <BR> Other equity 21229.97 (324.69) 20,905.28 <BR> Borrowings 7207.31 7.93 7,215.24 <BR> Trade payables <BR> Total outstanding dues of creditors other 957.28 15.10 972.38 <BR> than small enterprises and micro enterprises. <BR> Other current liabilities 1530.45 28.56 1,559.01 <BR> TOTAL EQUITY AND LIABILITIES 50,686.52 (273.10) 50,413.42 <BR> <BR> The reconciliation of Profit for the year ended 31st March, 2024 and Restated Profit for the year ended 31st March, 2024, is as follows: <BR> Particulars Amount <BR> Profit for the year ended 31st March 2024 4,340.30 <BR> Add: Decrease in Cost of materials consumed 4.85 <BR> Add: Decrease in Finance costs 4.25 <BR> Less: Increase in Employee benefits expenses (12.74) <BR> Less: Increase in Other expenses (255.93) <BR> Restated Profit for the year ended 31st March 2024 4,080.73 <BR> <BR> <BR> <BR> The reconciliation of Other Comprehensive Income for the year ended 31st March, 2024 and Restated Other Comprehensive Income for the year ended 31st March, 2024, is as follows: <BR> Particulars Amount <BR> Other Comprehensive Income for the year ended 31st March 2024 (37.01) <BR> Add: Increase in Foreign Currency Translation Loss (3.46) <BR> Restated Other Comprehensive Income for the year ended 31st March 2024 (40.47) <BR> <BR> 8) The amounts for the quarter ended March 31, 2025 and March 31, 2024 are the balancing figures between the audited amounts for the respective full financial years and the reviewed year to date figures upto the December 31, 2024 and December 31, 2023 respectively. <BR> 9) The figures for the preceeding quarters have been disclosed as reproted at the respective dates. <BR> 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.2024-04-012025-03-31AuditedConsolidated406040800014688000042072880001626801000101817000-54753000518489000104863000159459000127088300037275590004797290000479729000104531000010453100003751980000000375198000-54380003697600003751980003697600004494810001008.968.95008.968.95000Power and Fuel112077000Other expenses225164000Power and Fuel526404000Other expenses7444790002082715000158900700015392000175820003059000723740002700013594000750001369600069131100044851360001319623000046261400067102600068607000153410002754600012451340003345410002899298000738443400044948100040710830004520564000452056400011252920001125292000146150002070610000220030001368971000112279500035841000116344000152185000443700012794170001903740005756000193520001494899000286387000073844340001) The above Audited Consolidated Financial Results have been reviewed by the Audit Committee in its meeting held on 13th August, 2025 and approved by the Board of Directors at their meeting held on 13th August, 2025. The Statutory Auditors of the Company have carried out audit of the aforesaid results. <BR> <BR> 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. <BR> <BR> 3) In respect of the Company’s TSOP-2021, during the year ended 31st March, 2025, <BR> a. 2,57,700 equity shares were allotted at Rs.82.21 per equity share upon exercise of share options vested. b. 1,22,300 equity shares were allotted at Rs.118.13 per equity share upon exercise of share options vested <BR> c. 22,500 stock options were granted to eligible employees at Rs.239.63. <BR> d. Expense of Rs.68.32 lakhs was recognised in respect of TSOP-21 plan , which is shown under employee benefit expense. <BR> <BR> 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. <BR> <BR> 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. <BR> <BR> 6) During the year, Pakka Inc, acquired 100% Equity Interest in Pakka Guatemala thereby making it a wholly Owned Subsidiary of Pakka Inc wef 10th April 2024. These audited consolidated results include the results of Pakka Guatemala , a wholly owned subsidiary of Pakka Inc, ( Wholly owned subsidiary of the Company). <BR> <BR> 7) The Company has got the accounts of one of the subsidiaries audited for the year ended 31st March 2022, 31st March 2023, 31st March 2024. Hitherto the accounts of the said subsidiary were consolidated on the basis of management certified accounts. Consequently, the Consolidated Financial Statement for the year ended 31st March 2024 and earlier periods have been restated in accordance with Ind AS 8 based on the audited financials of the said subsidiary for the said three years. The impact for FY 2023-24 has been reflected in the comparative figures and adjustments for FY 2022-23 and FY 2021-22 have been charged directly to retained earnings as of 1st April , 2023 (the earliest presented period). <BR> <BR> Accordingly, the restated financial position as of 1st April, 2023 and 31st March , 2024, is as follows: <BR> <BR> Particulars As on <BR> 1st April, 2023 Adjustment As on <BR> 1st April , 2023 <BR> Previously Reported Restated <BR> Capital work-in-progress 1,937.65 (2.99) 1,934.66 <BR> TOTAL ASSETS 37,313.46 (2.99) 37,310.47 <BR> <BR> Other equity 16760.76 (58.35) 16,702.41 <BR> Borrowings 8190.56 (48.34) 8,142.22 <BR> Other current liabilities 1699.96 103.70 1,803.66 <BR> TOTAL EQUITY AND LIABILITIES 37,313.46 (2.99) 37,310.47 <BR> <BR> Particulars As on As on <BR> 31st March, 2024 Adjustment 31st March, 2024 <BR> Previously Reported Restated <BR> Capital work-in-progress 4,521.51 (296.36) 4,225.15 <BR> Intangible assets under development 396.90 9.10 406.00 <BR> Cash and cash equivalents 5,517.50 11.42 5,528.92 <BR> Other current assets 1,417.19 2.74 1,419.93 <BR> TOTAL ASSETS 50,686.52 (273.10) 50,413.42 <BR> <BR> Other equity 21229.97 (324.69) 20,905.28 <BR> Borrowings 7207.31 7.93 7,215.24 <BR> Trade payables <BR> Total outstanding dues of creditors other 957.28 15.10 972.38 <BR> than small enterprises and micro enterprises. <BR> Other current liabilities 1530.45 28.56 1,559.01 <BR> TOTAL EQUITY AND LIABILITIES 50,686.52 (273.10) 50,413.42 <BR> <BR> The reconciliation of Profit for the year ended 31st March, 2024 and Restated Profit for the year ended 31st March, 2024, is as follows: <BR> Particulars Amount <BR> Profit for the year ended 31st March 2024 4,340.30 <BR> Add: Decrease in Cost of materials consumed 4.85 <BR> Add: Decrease in Finance costs 4.25 <BR> Less: Increase in Employee benefits expenses (12.74) <BR> Less: Increase in Other expenses (255.93) <BR> Restated Profit for the year ended 31st March 2024 4,080.73 <BR> <BR> <BR> <BR> The reconciliation of Other Comprehensive Income for the year ended 31st March, 2024 and Restated Other Comprehensive Income for the year ended 31st March, 2024, is as follows: <BR> Particulars Amount <BR> Other Comprehensive Income for the year ended 31st March 2024 (37.01) <BR> Add: Increase in Foreign Currency Translation Loss (3.46) <BR> Restated Other Comprehensive Income for the year ended 31st March 2024 (40.47) <BR> <BR> 8) The amounts for the quarter ended March 31, 2025 and March 31, 2024 are the balancing figures between the audited amounts for the respective full financial years and the reviewed year to date figures upto the December 31, 2024 and December 31, 2023 respectively. <BR> 9) The figures for the preceeding quarters have been disclosed as reproted at the respective dates. <BR> 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. <BR> <BR> <BR> <BR> Paper & Pulp 844020000Moulded Products 115800000Paper & Pulp 3640828000Moulded Products 56258800095982000042034160009598200004203416000Paper & Pulp 79164000Moulded Products -26807000Paper & Pulp 566474000Moulded Products -4586800052357000520606000245390004087700027818000479729000Paper & Pulp 7246355000Moulded Products 133457000737981200046220007384434000Paper & Pulp 2285552000Moulded Products 307182000259273400027113600028638700001. The Company is engaged in the following business segments: <BR> - Paper & Pulp <BR> - Moulded Products <BR> 2. Segments have been identified taking into account the nature of activities and nature of risks and returns. <BR> 104863000-208218000-625290000-19621400000-1165100002441700007715300001594590000-51204000024890000-2191000041488000-12704000-409000-54000001623300063100000-19514400028458500000017302000001115650000012191000000001744000190783700000000000000000-582000000041488000081083000-17771510000014364990002448000000000397428000190144000001048630000017837200001181340000118134000552892000671026000remeasurements of defined benefit plans386000Foreign Currency Transition Reserve18460002232000remeasurements of defined benefit plans-4339000Foreign Currency Transition Reserve-2191000-653000097000-1092000002135000-5438000