5439122025-10-012025-12-315439122025-04-012025-12-315439122025-10-012025-12-31in-capmkt:OtherExpenses1Member5439122025-04-012025-12-31in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares543912PIGLNOTLISTEDINE557Z01018Power & Instrumentation (Gujarat) LimitedMain BoardEquity2025-04-012026-03-312026-02-132026-02-07INRLakhsQuarterlyThird quarterSingle segmentElectrical Contracting2026-02-1317:45:002026-02-1318:25:00Not applicable2025-10-012025-12-31UnauditedConsolidated48655400023280004888820000410789000-18335000139030001403800015890002093700044292100045961000-63200045329000666000029180009578000035751000000-1200035739000-9810003475800000332130002526000180229000101.821.69001.821.691.The above Consolidated financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under section 133 of the Companies Act, 2013, read with Companies (Indian Accounting Standards) Rules, 2015 <BR> 2.The Company operates in one segment namely Electrical Contracting and therefore segment reporting as required under IndAS-108 is not applicable <BR> 3.Figures of previous year period have been regrouped recast wherever necessary in order to make them comparable <BR> 4.The above results have been reviewed by audit committee and approved by Board of Directors of Company at its meeting held on 13 February 2026 <BR> 5.During the quarter ended 30 September 2025 the Company increased its stake in Peaton Electrical Company Limited through acquisition of an additional 35.82% equity shareholding for a consideration of RS.12.54 crore thereby raising its total holding from 15.24% to 51.06%. Accordingly PECL became a subsidiary of the Company with effect from September 11, 2025. The investment is carried at cost in the standalone financial results in accordance with Ind AS 27 Separate Financial Statements <BR> 6.On November 21, 2025 the Government of India notified the four Labour Codes the Code on Wages 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code 2020 consolidating 29 existing labour laws. The Ministry of Labour and Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Group has assessed and disclosed the incremental impact of these changes on the basis of legal opinion obtained and the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Group has presented such incremental impact as Statutory impact of new Labour Codes under Exceptional Items in the consolidated interim statement of profit and loss for the period ended December 31, 2025. The incremental impact consisting of gratuity of Rs.6.32 Lacs primarily arises due to change in wage definition. The Group continues to monitor the finalisation of Central State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed.2025-04-012025-12-31UnauditedConsolidated160232300011189000161351200001437647000-7251400035819000293370003178000357330001469200000144312000-63200014368000030181000450600034687000010899300000063000109056000-981000108075000001065300002526000180229000105.985.55005.985.55Other Expenses20937000Other Expenses3573300098100098100000-981000-981000