PAVNAIND2026-04-012026-06-30PAVNAIND2026-06-30PAVNAIND2026-04-012026-06-30in-capmkt:OtherExpenses1MemberPAVNAIND2026-06-30Statement1PAVNAIND2026-04-012026-06-30Statement1PAVNAIND2026-06-30StatementDynamic1I1Statement1PAVNAIND2026-06-30StatementDynamic1I2Statement1PAVNAIND2026-06-30StatementDynamic1I3Statement1PAVNAIND2026-06-30StatementDynamic1I4Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares543915PAVNAINDNOTLISTEDINE07S101038PAVNA INDUSTRIES LIMITEDMain BoardEquity2026-04-012027-03-312026-08-132026-08-07INRLakhsQuarterlyFirst quarterSingle segmentAutomotive Segment2026-08-1316:30:002026-08-1317:15:00Not applicabletrue1false There is no default on loans and Company has no debt sequrities till date.2026-04-012026-06-30UnauditedStandalone87543000042640008796940007000510000-101523000583190002026100036121000152592000865821000138730000138730001927000307200049990000887400000008874000-494000838000013953000010.060.06000.060.061.Based on the guiding principle given in IND AS 108 on "Operating Segments", the company's business acivity fall within a single operating segment via, automotive segment. <br /> <br /> 2.The above standalone and consolidated financial results have been prepared in accordance with Indian Accounting Standards (IND AS ) notified under section 133 of Companies Act, 2013, read together with the Companies (Indian Accounting Standard) Rules, 2015 (as amended). <br /> <br /> 3.The above standalone and consolidated financial results for the quarter ended June 30, 2026 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their meetings held on 13th August, 2026. <br /> <br /> 4.The figures for the quarter ended 31st March 2026 represent the difference between audited figures in respect of full financial year and the published unauditd figures for the nine month ended December 31, 2025, which was subject to limited review by the statutory auditor. Previous period /year figures have been regrouped / reclassified, whever necessary. <br /> <br /> 5.The Company had approved issue and allotment of 17,72,200 equity shares to Non Promoter Group for an issue price of Rs.505/- per Share (including face value of Rs.10/- each), and 24,00,000 convertible warrants to certain promoter & promoter group , on preferential basis, for an issue price of Rs.505/- per warrant (including face value of Rs.10/- each), for an amount aggregating to Rs. 210,69,61,000/- (Rs.210.69 Crore).In accordance with the terms of issue and Regulation 162 of the SEBI ICDR Regulations, 25% of the issue price was received upfront as the initial subscription amount at the time of allotment and the balance 75% was payable at the time of exercise of warrants within a period of 18 months from the date of allotment, i.e., on or before July 28, 2026. Since, the Company has not received the balance 75% consideration from the warrant holders within the stipulated timeline, accordingly, the outstanding warrants have lapsed upon expiry of the exercise period, i.e., on July 28, 2026.Consequently, with effect from July 29, 2026, the upfront subscription amount received at the time of allotment, being 25% of the issue price, amounting to Rs.30,30,00,000/- (Rs.30.30 Crore) stands forfeited, in line with Regulation 169(3) of Chapter V of the SEBI ICDR Regulations. The warrant holders have ceased to have any rights or entitlement to seek conversion into equity shares of the Company. There will be no change in the paid-up share capital of the Company, and the amount forfeited pursuant to such lapse shall be retained by the Company and accounted for in accordance with the applicable accounting standards. <br /> <br /> 6.The Company has undergone Sub-division/ Split of equity shares of the Company, such that 1 (One) Equity Share of Face Value Rs. 10/- (Rupees Ten Only) each fully paid up, be Sub-divided / Split into 10 (Ten) Equity Other Expenses152592000494000-494000Preferential Issues2025-01-2911980000002026-06-30trueCARE RATINGS LIMITEDfalseThe Preferential Issue size was ₹210.70 crore, of which ₹50.00 crore was allocated towards General Corporate Purposes (GCP), well within the permissible limit of 25% under applicable SEBI regulations. Against this allocation, the Company has utilised only ₹38.30 crore.The observation appears to arise from comparing the GCP utilisation of ₹38.30 crore with the ₹119.80 crore received as of the relevant date. However, at the time of utilisation, the Company was entitled to receive the balance warrant consideration within the stipulated 18-month period, and therefore the approved issue size, and not the amount received as on a particular date, should be the basis for assessing permissible GCP utilisation. Any subsequent forfeiture of warrants, resulting in a lower amount ultimately received, does not retrospectively alter the approved allocation or the utilisation of funds already made in accordance with the objects of the issue. Accordingly, since the GCP utilisation of ₹38.30 crore is within the approved allocation of ₹50.00 crore, the Board is of the view that the utilisation is fully compliant with applicable regulatory requirements and does not constitute any breach or non-compliance.PIL has issued 17,72,200 preferential equity shares at Rs.505 per share (including premium of Rs.495 per share) and 24,00,000 fully convertible warrants at issue price of Rs.505 per warrant aggregating Rs.210.70 crore. Entire proceeds pertaining to preferential equity shares amounting to Rs.89.50 crore and 25% proceeds pertaining to fully convertible warrants amounting Rs. 30.30 crores aggregating to Rs.119.80 crore have been received. The balance 75% was payable at the time of exercise of warrants within a period of 18 months from the date of allotment, i.e., on or before July 28, 2026. Since, the Company has not received the balance 75% consideration from the warrant holders within the stipulated timeline, accordingly, the outstanding warrants have lapsed upon expiry of the exercise period, i.e., on July 28, 2026.Consequently, with effect from July 29, 2026, the upfront subscription amount received at the time of allotment, being 25% of the issue price, amounting to ₹30,30,00,000/- (₹30.30 Crore) stands forfeited, in line with Regulation 169(3) of Chapter V of the SEBI ICDR Regulations.SWAPNIL JAINManaging DirectorALIGARH2026-08-13 ISSUE RELATED EXPENSESNA2800000280000000There has been no utilisation of funds in the quarter ended June 30, 2026. Issue expense had already been incurred. However the same is yet to reimburse from Monitoring Account.WORKING CAPITAL REQUIREMENTSNA81500000081500000000There has been no utilisation of funds in the quarter ended June 30, 2026.GENERAL COPORATE PURPOSE (GCP)NA80250000050000000000There has been no utilisation of funds in the quarter ended June 30, 2026.STRATEGIC ACQUISTIONSNA160000000078920000000There has been no utilisation of funds in the quarter ended June 30, 2026.