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ENGINEERING LIMITEDMain BoardEquity2025-04-012026-03-312026-05-142026-04-24INRLakhsQuarterlyFourth quarterGeographical2026-05-1416:30:002026-05-1418:00:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-02-13https://pitti.in/investordesk/Docs/Client/CLT1/Policy%20on%20Related%20Party%20Transaction%20(Effective%20from%20April%201,%202022).pdffalsefalseNot Applicable2026-01-012026-03-31AuditedStandalone3897703000389650003936668000236708700043341000-22583300036134500021747800024030300060639300036101140003265540000326554000713820002879200010017400002263800000000226380000-2545000020093000018831000056.136.13006.136.131. The above financial results for the quarter and Year ended 31st March 2026 has been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 14th May 2026. <BR> <BR> 2. The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in terms of Regulations issued by Securities and Exchange Board of India (SEBI). <BR> <BR> 3. The figures of the fourth quarter are the balancing figures between the audited year-end figures and the published results upto the third quarter of the respective financial years. <BR> <BR> 4. The Board of Directors have recommended a final dividend of Rs. 2.50/- (50 percent per equity share of Rs. 5/- each for the year ended 31st March 2026 subject to approval of members of the Company at the ensuing 42nd Annual General Meeting. <BR> <BR> 5. The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes. The Codes have been made effective from 21st November 2025. The incremental impact of these changes as assessed by the Company based of the information available and consistent with the guidance provided by the Institute of Chartered Accountants of India has been recognised in the financial results of the Company for the quarter and year ended 31st March 2026. Based on actuarial valuation, the Company recognised an incremental gratuity expense of Rs. 0.14 Lakhs as past service cost under the head Employee benefit expenses during the quarter and year ended 31st March 2026. The impact of the change is not material. <BR> <BR> 6. The Board of Directors, at its meeting held on 5th February 2026, approved the Scheme of Amalgamation of Pitti Industries Private Limited (formerly Bagadia Chaitra Industries Private Limited) (PIPL) and Dakshin Foundry Private Limited (DFPL) with Pitti Engineering Limited (PEL. the Company) and their respective shareholders and creditors, under Sections 230 to 232 of the Companies Act, 2013. The Company received an order from the National Company Law Tribunal (NCLT) on 10th April 2026, granting dispensation of meetings of the equity shareholders, secured creditors, and unsecured creditors of PIPL, DFPL and PEL in connection with the proposed Scheme of Amalgamation. A second motion petition seeking approval of the Scheme was filed with the NCLT on 23rd April 2026. The Scheme would become effective from the appointed date, i.e., 1st April 2026, after receiving all required approvals as specified in the Scheme. <BR> <BR> 7. The Pitti Engineering Limited Employee Welfare Trust (ESOP Trust) purchased equity shares of the Company from the open market and outstanding as on 31st March 2026 is 7,40,000 company shares . The Company considers the ESOP Trust as its extension, and accordingly, the shares held by the Trust are treated as treasury shares in accordance with IND AS 32. For the accounting of employee stock options granted, the Company and its subsidiaries have adhered to the requirements of IND AS 102. The adjustment to the earnings per share due to the grant of options is anti-dilutive; hence, the basic and diluted earnings per share remain the same. <BR> <BR> 8. The Company has only one business segment, which is manufacturing of engineering products of Iron and Steel, hence the reporting is done as a single segment. For geographical segment revenue and assets, please refer to point no.8 of the results submitted to stock exchanges. <BR> <BR> 9. Figures of the previous quarters or year have been regrouped wherever necessary to correspond with current year's presentation.2025-04-012026-03-31AuditedStandalone15900101000388917000162890180009212736000462547000-35723100013757670008284610009756060002388053000148859390001403079000014030790003389830008884100042782400009752550000000975255000-156040009596510001883100005932524500026.326.30026.326.3Other Expenses606393000Other Expenses238805300089189960004184320000056458000000258241400000106406000268882000002617530001234445900036578300001620001762122000739920000272744000033465800031096060000144849800082159340000020560393000188310000932524500095135550009513555000380813200000073486300045429950002166970001225770000488226900031803350004836000022117880002260148000542950000598343300073780000539040005345200006164569000001104683800020560393000Other Financial Assets106406000Other non-current assets261753000Other current financial assets334658000Other current assets1448498000Other non-current financial liabilities734863000Other current financial liabilities542950000Other current liabilities73780000India2649375000Outside India1248328000India10908561000Outside India4991540000389770300015900101000389770300015900101000India0Outside India0India0Outside India000000000India19951937000Outside India60845600020560393000020560393000India0Outside India0000828461000-5223980005135750000-221169000160280004030000-1286740000-10840500000-1848500009756060000-7484000-22305000-4242500004650000020004525100097227000-4600000-191300005919000037592700017790060000002917360000148727000000000000210270001594294000000858300000000000000002000508650000-5823000-15368060000000331067000000284826900016442700002135200056290000814105000013540100011658600067050000067050000672870000739920000Remeasurement of the net defined benefit liability/assets32590003259000Remeasurement of the net defined benefit liability/assets16416000164160008210004132000Fair value of Changes in Cashflow Hedge-37268000-37268000Fair value of 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Limited******The Enterprise over which KMP or relative of KMP having significant influencePurchase of goods or services500000000Purchase and sale of goods and services from or to related parties upto Rs 5000 lakhs per annum000Pitti Engineering Limited******Pitti Industries Private Limited******Wholly Owned SubsidiarySale of goods or services2000000000Purchase and Sale of Goods and Services from or to Pitti Industries Private Limited upto Rs. 20000 lakhs per annum3982380003615000127028000Pitti Engineering Limited******Pitti Industries Private Limited******Wholly Owned SubsidiaryAny other transactionIntercorporate deposit given400000000 Providing Intercorporate deposit to Pitti Industries Private Limited upto 4000 lakhs outstanding at any point in time excluding interest874500000114500000390000000Pitti Engineering Limited******Pitti Industries Private Limited******Wholly Owned SubsidiaryAny other transactionReceipt of Intercorporate deposit given400000000 Providing Intercorporate deposit to Pitti Industries Private Limited upto 4000 lakhs outstanding at any point in time excluding interest59900000000Pitti Engineering Limited******Pitti Industries Private Limited******Wholly Owned SubsidiaryInterest receivedInterest rate as per agreement308400000Pitti Engineering Limited******Dakshin Foundry Private Limited******Wholly Owned SubsidiaryPurchase of goods or services700000000Purchase and Sale of Goods and Services from or to Dakshin Foundry Private Limited upto Rs. 7000 lakhs per annum35881000-7338000-10558000Pitti Engineering Limited******Dakshin Foundry Private Limited******Wholly Owned SubsidiarySale of goods or services700000000Purchase and Sale of Goods and Services from or to Dakshin Foundry Private Limited upto Rs. 7000 lakhs per annum491700000Pitti Engineering Limited******Pitti Industries Private Limited******Wholly Owned SubsidiaryAny other transactionESOP's granted to employees of the subsidiary0-142400015800003004000Pitti Engineering Limited******Dakshin Foundry Private Limited******Wholly Owned SubsidiaryAny other transactionESOP's granted to employees of the subsidiary0-84900017720002621000Pitti Engineering Limited******Pitti Industries Private Limited******Wholly Owned SubsidiaryAny other transactionRental Income75000As per the terms of Sub Lease Agreement7500000Pitti Engineering Limited******Pitti Industries Private Limited******Wholly Owned SubsidiaryAny other transactionRent deposit receivedAs per the terms of Sub Lease Agreement160000-16000Pitti Engineering Limited******Dakshin Foundry Private Limited******Wholly Owned SubsidiaryAny other transactionRental Income75000As per the terms of Sub Lease Agreement7500000Pitti Engineering Limited******Dakshin Foundry Private Limited******Wholly Owned SubsidiaryAny other transactionRent deposit receivedAs per the terms of Sub Lease Agreement160000-16000Pitti Engineering Limited******Pitti Electrical Equipment Private Limited******Entity having significant influence over the entityPurchase of goods or services700000000Purchase and Sale of Goods and Services from or to related parties upto Rs. 7000 lakhs per annum426780000-15235000Pitti Engineering Limited******Pitti Industries Private Limited******Wholly Owned SubsidiaryPurchase of goods or services2000000000Purchase and Sale of Goods and Services from or to Pitti Industries Private Limited upto Rs. 20000 lakhs per annum793600000Pitti Engineering Limited******Pitti Industries Private Limited******Wholly Owned SubsidiarySale of fixed assets2000000000Purchase and Sale of Goods and Services from or to Pitti Industries Private Limited upto Rs. 20000 lakhs per annum645000002027494000AuditedtrueTalati & Talati LLPtrue2026-09-30