PRESSTONIC2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member PRESSTONIC2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares PRESSTONIC 2023-04-01 2024-03-31 INR Yearly true Cash Flow Indirect Audited Standalone 119379000.00 3886000.00 123265000.00 48808000.00 0.00 -3483000.00 13854000.00 15664000.00 4378000.00 35682000.00 114903000.00 8362000.00 0.00 8362000.00 0.00 8362000.00 -3829000.00 923000.00 -2906000.00 11268000.00 0.00 0.00 0.00 11268000.00 11268000.00 0.00 0 1.78 1.78 0.00 0.00 0.00 Note 1. The above financial results for the year ended 31.03.2024 were reviewed by the Audit Committee on 13.05.2024 and upon its recommendations, were approved by the Board of Directors at their meeting held on 13.05.2024. 2. The above financial information is extracted from the audited financial statements which are prepared in accordance with the requirement of Accounting Standards (AS) specified under section 133 of the Companies Act, 2013. read with rule 7 of the Companies (Accounts) Rules, 2014. 3. The company is not required to prepare its financial statements in accordance to Indian Accounting Standards (Ind AS) because of the exemption notified by MCA to companies listed on SME Exchange. 4. All activities of the company revolve around the main business and as such there is no separate reportable business segment and all the operations of the company are conducted predominantly within India as such there is no separate geographical segment. 5. The figures of Half year ended 31st March 2024 are the balancing figures between audited figures in respect of the full financial year and the audited figures up to the 30th September 2023 of the current financial year. 6. The Company was not obligated to present audited/reviewed Interim financial information during the financial year 2022-23 and hence the financial information for H2 of FY 2022-23 is unaudited. 7. Other Income of Rs. 89.13/- Lakhs for the for the year ended 31st March 2024, includes Rs. 58.94/- lakhs towards provisions/liabilities written back/no-longer required related to earlier year 8. The Earnings per share is calculated on the weighted average of the issued share capital by the company. Half yearly EPS is not annualised and Earnings Per Share calculations have been restated for the previous year to give effect of bonus issue. 9. The Company has completed its initial public offer (IPO) of 32,36,800 Equity shares of face value of Rs 10 each at an issue price of Rs 72/- per share amounting to Rs 2,330.50/- lakhs The equity shares of the company were listed on SME EMERGE Platform of National Stock Exchange of India Limited (“NSE EMERGE”) on 18th December 2023. 10. The Proceeds from the IPO is Rs 2,330.50/- lakhs. The Object & Proposed Utilisation is as follows: Particualrs Total Amount Total Amount Utilized during Allocated the year ended on 31st March 2024 Capital Expenditure- Plant and Machinery 232.12 25.79 Prepayment of Borrowings 500.00 - Working Capital Requirements 923.38 830.45 General Corporate Expenses* 350.00 350.00 Issue Related Expenses 325.00 325.00 Total 2,330.50 1,531.24 *General Corporate Expenses includes Rs 266.43/- lakhs spent towards IPO expenses. 11. Pursuant to the provision of Section 52(2)(C) of the companies act, 2013., the entire expenses of issue of shares through IPO has been written off from the Securities Premium Account. 12. Previous year/period figures have been regrouped/restated wherever necessary to conform with the current year/period's classification. As per the financials, With respect to Prior period items of Rs. 13.32 lakhs for the year to date mentioned in Point No. 4 i.e. Exceptional Item as (Rs. 13.32 lakhs) as there is no specific head for the same As per the finacials, the prior period taxes has been adjusted with current tax as there is no specific head for the same for half year ended and year ended on 31.03.2024. Audited Standalone 261900000.00 8913000.00 270813000.00 114025000.00 0.00 -7860000.00 23326000.00 30028000.00 8519000.00 74697000.00 242735000.00 28078000.00 -1332000.00 26746000.00 0.00 26746000.00 1259000.00 232000.00 1491000.00 25255000.00 0.00 0.00 0.00 252.55 25255000.00 0.00 0 0.00 4.68 4.68 0.00 0.00 0.00 Other Expenses 35682000.00 Other Expenses 74697000.00 30028000.00 8519000.00 0.00 0.00 0.00 0.00 0.00 0.00 -1753000.00 0.00 36794000.00 -5028000.00 -15072000.00 -11655000.00 -22596000.00 -3406000.00 0.00 -57757000.00 -20963000.00 5783000.00 0.00 0.00 -2869000.00 16622000.00 0.00 -13708000.00 0.00 0.00 -13708000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10490000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2869000.00 0.00 -293000.00 0.00 -7914000.00 0.00 0.00 -7914000.00 233050000.00 0.00 0.00 0.00 33957000.00 0.00 28506000.00 0.00 -59143000.00 111444000.00 0.00 0.00 111444000.00 89822000.00 0.00 89822000.00 2631000.00 92453000.00