PRATHAM2024-07-012024-09-30 PRATHAM2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member PRATHAM2024-09-30 PRATHAM2024-07-012024-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 0 PRATHAM NOTLISTED INE0QA601016 Pratham EPC Projects Limited Nonbanking Format SME/ITP 2024-04-01 2025-03-31 2024-11-13 2024-11-06 INR Lakhs Half yearly Single segment Oil & Gas Pipeline Construction 12:30:00 14:25:00 2024-11-13 2024-11-13 true Cash Flow Indirect Not applicable 2024-04-01 2024-09-30 Unaudited Standalone 618197000.00 24555000.00 642752000.00 373837000.00 0.00 -73808000.00 76736000.00 5363000.00 7458000.00 135105000.00 524691000.00 118061000.00 0.00 118061000.00 0.00 118061000.00 30500000.00 355000.00 30855000.00 87206000.00 0.00 0.00 0.00 87206000.00 87206000.00 177600000.00 10 4.91 4.91 0.00 0.00 0.00 Notes 1. The above standalone unaudited financial results have been prepared in accordance with recognition and measurement principles laid down in the Accounting Standard 25 Interim Financial Reporting AS 25 as prescribed under section 133 of the Companies. 2. The above standalone unaudited financial results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on 13th November 2024. The limited review as required under Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015 has been carried out by the Statutory Auditors of the Company. 3. Segment Reporting as defined in Accounting Standard-17 is not applicable, as the business of the company falls in one segment. 4. There were no investor complaints, known to the Company, outstanding as on the half year ended 30th September 2024. 5. Previous period s or years figures have been reclassified or regrouped or rearranged, wherever considered necessary so as to make them comparable with current period s or years figures. 6. The cash and cash equivalents in the Balance sheet comprises of Cash and Cash equivalents and other bank balance. As at 30.09.2024, cash and cash equivalents comprise of Rs. 93.62 lakhs and other bank balance comprise of Rs. 773.92 lakhs. 7. Basic and Diluted Earnings Per Share of periods presented have been calculated based on the weighted average number of shares outstanding in respective periods. 8. During the previous year ended 31st March 2024, the Company has issued and allotted 48,00,000 equity shares of Rs. 10 each fully paid up for cash at a price of Rs. 75 each including premium of Rs. 65 each by way of Initial Public Offer aggregating to Rs. 3,600 Lakhs and got listed on Emerge Platform of National Stock Exchange of India Limited on 18th March, 2024. The details of utilization of IPO Issue Proceeds as on 30th September 2024 is a. Amount alloocatd for working capital requirement as per prospectus dated 13.03.2024 is Rs 1515.00 lakhs of which amount utilized till 30.09.2024 is Rs 1515.00 lakhs and unutilized amount is Rs NIL b. Amount alloocatd for acquisition of machinery as per prospectus dated 13.03.2024 is Rs 883.80 lakhs of which amount utilized till 30.09.2024 is Rs 149.90 lakhs and unutilized amount is Rs 733.90 lakhs. c. Amount alloocatd for public issue expense as per prospectus dated 13.03.2024 is Rs 319 lakhs of which amount utilized till 30.09.2024 is Rs 319 lakhs and unutilized amount is Rs NIL. d. Amount alloocatd for General Corporate Purpose as per prospectus dated 13.03.2024 is Rs 882.2 lakhs of which amount utilized till 30.09.2024 is Rs 394.12 lakhs and unutilized amount is Rs 488.08 lakhs. 9 The details mentioned are related to specified ratios as per point No. 20, 21 and 22 of Financial Results tab, as the below mentioed details could not be incorpored in the xbrl software which was not taking the values are as under. 20 Debt equity ratio 0.11 21 Debt Service coverage ratio 7.87 22 Interest service coverage ratio 23.01 Other Expenses 135105000.00 177600000.00 517964000.00 0.00 695564000.00 0.00 0.00 11420000.00 1842000.00 0.00 0.00 2233000.00 15495000.00 64085000.00 40405000.00 48494000.00 56716000.00 43604000.00 253304000.00 964363000.00 135468000.00 3687000.00 139155000.00 3780000.00 0.00 22708000.00 165643000.00 0.00 322076000.00 280808000.00 9362000.00 77392000.00 104874000.00 4208000.00 798720000.00 964363000.00 5363000.00 7458000.00 0.00 0.00 0.00 0.00 0.00 0.00 467000.00 0.00 13288000.00 -73808000.00 -124897000.00 5187000.00 38303000.00 10475000.00 -49268000.00 -194008000.00 -180720000.00 -62659000.00 0.00 0.00 -2066000.00 0.00 -30500000.00 -95225000.00 0.00 0.00 -95225000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 36472000.00 0.00 0.00 0.00 0.00 0.00 2066000.00 0.00 18100000.00 0.00 -16306000.00 0.00 0.00 -16306000.00 0.00 0.00 0.00 41649000.00 0.00 0.00 5363000.00 0.00 -176000.00 36110000.00 0.00 0.00 36110000.00 -75421000.00 0.00 -75421000.00 84784000.00 9363000.00