5327422025-10-012025-12-315327422025-04-012025-12-315327422025-10-012025-12-31in-capmkt:OtherExpenses1Member5327422025-04-012025-12-31in-capmkt:OtherExpenses1Memberiso4217:INRxbrli:pureiso4217:INRxbrli:shares532742PAUSHAKLTDNOTLISTEDINE111F01024PAUSHAK LIMITEDMain BoardEquity2025-04-012026-03-312026-01-272026-01-19INRLakhsQuarterlyThird quarterSingle segmentSpeciality Chemicals and Intermediates2026-01-2716:30:002026-01-2717:15:00Not applicablefalsefalseThere is no default in payment of interest or principal amount.2025-10-012025-12-31UnauditedStandalone48795400097290004976830001198450000-202030001089990001250004952300016518700042347600074207000074207000-88290002133600012507000061700000000061700000-10660006063400012328500052.52.5002.52.50.00160.11081. The above results were reviewed by the Statutory Auditors, recommended by the Audit Committee and approved by the Board of Directors of the Company. <BR> <BR> 2. The Company is engaged in the business of Speciality Chemicals only and therefore, there is only one reportable segment. <BR> <BR> 3. The Government of India has notified the implementation of four new Labour Codes on 21st November, 2025, by consolidating and rationalizing 29 existing labour laws. The Company has provisionally estimated the financial implications thereof and has made additional provision under 'Employee benefit expense' for INR 101.07 lacs in the financial results for the quarter and nine months ended on 31st December, 2025. This will be reviewed and revised, if required once Central / State Rules are notified by the Government on all aspects of the Codes. <BR> <BR> 4. Pursuant to approval of the members: <BR> (a) The Authorised share capital of the Company was reclassified from Rs. 20,00,00,000/- (Rupees Twenty Crore) divided into 90,00,000 (Ninety Lac) Equity Shares of Rs.10/- (Rupees Ten Only) each and 11,00,000 (Eleven Lac) Redeemable Cumulative Preference Shares of Rs. 00/- (Rupees Hundred Only) each to Rs. 20,00,00,000/- (Rupees Twenty Crore) divided into 4,00,00,000 (Four Crore) Equity Shares of Rs. 5/- (Rupees Five Only) each. <BR> <BR> (b) 30,82,114 equity shares of face value of Rs.10/- (Rupees Ten Only) each as on the record date i.e., 3rd October, 2025 were sub-divided into 61,64,228 equity shares of face value of Rs.5/- (Rupees Five Only) each; and <BR> <BR> (c) On 6th October, 2025 (deemed allotment date), the Allotment Committee of the Board of Directors allotted 1,84,92,684 (One Crore Eighty Four lacs Ninety Two Thousand Six Hundred and Eighty Four) equity shares in the proportion of 3:1 i.e., 3 (Three) bonus equity shares of Rs. 5/- (Rupees Five Only) each for every 1 (One) existing fully paid-up equity share of Rs. 5/- (Rupees Five Only) each as Bonus Shares held as on the record date i.e. 3rd October, 2025, by capitalizing Capital Redemption Reserve and General Reserve. The bonus shares were listed on BSE Limited w.e.f. 7th October, 2025. <BR> <BR> 5. The Earning Per Share in respect of the previous quarters/periods has been restated to give effect of sub-division of shares and allotment of bonus shares in line with requirement of IND AS 33 'Earnings per share'. <BR> <BR> <BR> 6. The Board of Directors of the Company, at its meeting held on 9th October, 2025 had approved the proposal to make an application for listing of the equity shares of the Company on the National Stock Exchange of India Limited (‘NSE’). The said application was approved by NSE and the equity shares of the Company got listed and started trading on NSE w.e.f. 1st December, 2025. <BR> <BR> 7. The previous quarters'/years' figures have been regrouped/rearranged wherever necessary to make it comparable with the current quarter/period.2025-04-012025-12-31UnauditedStandalone16345660003902200016735880003821180000-2946300030500600097400013482100053622300013296790003439090000343909000-12980007704900075751000026815800000002681580001991000270149000123285000510.8810.880010.8810.880.00160.1108Other Expenses165187000Other Expenses536223000-99000-8340001165000-1157000-10660001991000