Interim report
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r] PTC INDUSTRIES ASPIRE » INNOVATE « ACHIEVE Dated: November 13, 2025 To, National Stock Exchange of India Limited Exchange Plaza, C-1, Block G Bandra Kurla Complex, Bandra (E), Mumbai-400051 SYMBOL: PTCIL PTC INDUSTRIES LIMITED Advanced Manufacturing & Technology Centre NH 25A, Sarai Shahjadi, Lucknow 227 101 Uttar Pradesh, India To BSE Limited Department of Corporate Services - Listing Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai—-400001 BSE Code: 539006 Subject: Outcome of Board Meeting of M/s PTC Industries Limited held on November 13, 2025 Dear Sir/ Madam, Pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, this is to inform that the Board of Directors of PTC Industries Limited, in their meeting held on November 13, 2025, inter-alia considered and approved the following: 1. Un-Audited Financial Results: The un-audited Financial Results (both standalone and consolidated) of the Company for the quarter and half year ended on September 30, 2025, as per the recommendation of the Audit Committee, were approved by the Board, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. . Allotment of 8,423 Equity Shares of Rs. 10 each issued under the PTC Employee Stock Option Scheme 2019 ("PTC-ESOS 2019’ or ‘Scheme’): The Board has approved the allotment of 8,423 Equity Shares of the face value of Rs. 10/- each under the Scheme to the eligible employees pursuant to exercise of stock options at an exercise price of Rs. 402 per share. Consequent to the aforesaid allotment, the paid-up share capital of the Company stands increased from Rs. 14,98,41,260 divided into 1,49,84,126 Equity Shares of Rs. 10 each to Rs. 14,99,25,490 divided into 1,49,92,549 Equity Shares of Rs. 10 each. Further, we are enclosing herewith the following: Limited Review Report on unaudited Financial Results (both standalone and consolidated) of the Company for the quarter and half year ended on September 30, 2025, in the prescribed format as ‘Annexure — 1°. Unaudited Financial Results (both standalone and consolidated) of the Company for the quarter and half year ended on September 30, 2025, in the prescribed format as ‘Annexure -2 Disclosure required pursuant to Regulation 10(c) of SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021, is enclosed in the prescribed format as ‘Annexure — 3. CIN: L27109UP1963PLC002931 Tel: 491 522 7111017 | Fax: +91 522 2265302 | Email: info@ptcil.com | Website: www.ptcil.com
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PTC PTC INDUSTRIES LIMITED IN DU STR I Es Advanced Manufacturing & Technology Centre NH 25A, Sarai Shahjadi, Lucknow 227 101 Uttar Pradesh, India ASPIRE » INNOVATE « ACHIEVE The Meeting of the Board of Directors of the Company commenced at 05:30 p.m. (IST) and concluded at 07:15 p.m. (IST). This intimation is also being uploaded on the website of the Company and can be accessed at the Website of the Company at www.ptcil.com. We request you to take the above on record and disseminate the same on your website. Thanking you, For and on Behalf of PTC Industries Limited Pragati Gupta Agarwal Company Secretary and Compliance Officer Place: Lucknow Enclosure: As above CIN: L27109UP1963PLC002931 Tel: 491 522 7111017 | Fax: +91 522 2265302 | Email: info@ptcil.com | Website: www.ptcil.com
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S.N. Dhawan & CO LLP 2 floor, 51-52, Sector 18, Phase IV, Udyog Vihar, Gurugram Chartered Accountants Herysna 122016, ncia Tel: +91 124 481 4444 Review Report on Unaudited Consolidated Financial Results To the Board of Directors of PTC Industries Limited . We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of PTC Industries Limited (“the Holding Company”) and its subsidiaries (the Holding Company and its subsidiaries together referred to as “the Group”), and its share of the net profit after tax and total comprehensive income of its joint venture for the quarter ended 30 September 2025 and the year to date results for the period from 01 April 2025 to 30 September 2025 (“the Statement”), being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the Securities and Exchange Board of India (“the SEBI”) (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (‘Listing Regulations’). . This Statement, which is the responsibility of the Holding Company’s Management and approved by the Holding Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 ‘Interim Financial Reporting’ (“Ind AS 34”) prescribed under Section 133 of the Companies Act, 2013 (“the Act’), other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. . We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, ‘Review of Interim Financial Information Performed by the Independent Auditor of the Entity’, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the Listing Regulations, to the extent applicable. . The Statement includes the results of the following entities: (i) PTC Industries Limited (Holding company) (ii) Aerolloy Technologies Limited (Wholly owned subsidiary company) (iii) Trac Holdings Limited (Wholly owned subsidiary company w.e.f. 19t December 2024) (iv) Trac Precision Solutions Limited (Step down subsidiary company w.e.f. 19" December 2024) (v) Broomco Limited (Step down subsidiary company w.e.f. 19t December 2024) (vi) Trac Group Limited (Step down subsidiary company w.e.f. 19" December 2024) (vii) Advance Material (Defence) Testing Foundation (Joint Venture w.e f. 24 July 2024) . Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of the other auditors referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Ind AS and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. . We did not review the financial information of 4 subsidiaries included in the Statement, whose financial information reflect total assets of Rs.19,132 lakhs as at 30 September 2025, and total revenues of Rs. 5,243 lakhs and Rs. 9,949 lakhs, total net profit after tax of Rs. 30 lakhs and net loss of Rs. 798 lakhs and total comprehensive income of Rs. 30 lakhs and loss of Rs.798 lakhs, for the quarter ended 30 September 2025 and for the period from 01 April 2025 to 30 September 2025 respectively, and cash flows (net) of Rs. 438 lakhs for the period from 01 April 2025 to 30 September 2025. These financial information have been reviewed by other auditors whose reports have been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, is based on the reports of the other auditors and the procedures performed by us as stated in paragraph 3 above.
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The Statement does not include the Group's share of net profit after tax of and total comprehensive income for the quarter ended 30 September 2025 and for the period from 01 April 2025 to 30 September 2025, respectively, in respect of a joint ventures. According to the information and explanations given to us by the Management, the joint venture has not started its operation till 30 September 2025 and is not material to the Group. Our conclusion on the Statement is not modified in respect of these matters. For S N Dhawan & COLLP Chartered Accountants Firm Registration No.: 000050N/N500045 Rajeev Kumar Saxena Partner Membership No.: 077974 UDIN: 25077974BMOBOD8516 Place: Gurugram Date: 13 November 2025
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S.N. Dhawan & CO LLP 2 floor, 51-52, Sector 18, Phase IV, Udyog Vihar, Gurugram Chartered Accountants Haryana 122016, India Tel: +91 124 481 4444 Review Report on Unaudited Standalone Financial Results To the Board of Directors of PTC Industries Limited . We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of PTC Industries Limited (“the Company”) for the quarter ended 30 September 2025 and the year to date results for the period from 01 April 2025 to 30 September 2025 (“the Statement”), being submitted by the Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (‘the Listing Regulations’). . This Statement which is the responsibility of the Company’s Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 ‘Interim Financial Reporting’ (‘Ind AS 34’) prescribed under Section 133 of the Companies Act, 2013 (“the Act”), other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. . We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, ‘Review of Interim Financial Information Performed by the Independent Auditor of the Entity’, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. . Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Ind AS and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations including the manner in which it is to be disclosed, or that it contains any material misstatement. For S N Dhawan & CO LLP Chartered Accountants Firm Registration No.: 000050N/N500045 e Rajeev Kumar Saxena Partner Membership No.: 077974 UDIN: 25077974BMOBOC8313 Place: Gurugram Date: 13 November 2025
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Dc PTC INDUSTRIES ASPIRE - INNOVATE - ACHIEVE (Website: www.ptcil.com; email: ptc@ptcil.com; CIN: L27109UP1963PLC002931) Statement of consolidated financial results for the quarter and half year ended 30 September 2025 (R in lakhs, except per share data) Particulars Quarter ended Preceding quarter | Corresponding quarter Half year ended Corresponding half] Year ended 30 September 2025 ended ended in the previous year [ 30 September 2025 year ended 31 March 2025 30 June 2025 30 September 2024 30 September 2024 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1 |Income (a) Revenue from operations 12,462.54 9.714.63 7.236.70 2217717 11,923.33 30,807 40 (b) Other income. 819.98 1.056.69 842.13 1,876.67 1,207.30 3,415.27 Total income 13,282.52 10,771.32 8,078.83 24,053.84 13,130.63 34,222.67 2 |Expenses (a) Cost of materials consumed 10,346.25 4,091.38 1.761.18 14,437.63 3,703.11 8,905.49 (b) Changes in inventories of finished goods and (8,739.92)| (2.867.88)| 200.34 (11,607 80) (1,158.11)| (3,567.23)| |work-in-proaress (c) Employee benefits expense 3,571.67 3,394.49 777.97 6,966.16 1,569.25 5,659.15 (d) Finance costs 185.80 167.21 342,00 353.01 660.54 889.50 () Depreciation and amortisation expense 910.27 862.58 420.50 1772.85 835.38 2,130.63 (f) Other expenses 4.711.95 4,218.12 2,373.68 8,930.07 4,681.29 12,283.79 | Total expenses 10,986.02 9,865.90 5,875.67 20,851.92 10,291.46 26,301.33 3 _|Profit before exceptional item and tax (1-2) 2,296.50 905.42 2,203.16 3,201.92 2,839.17 7,921.34 4 __|Exceptional items (Refer Note 5) - = 9387 5__|Profit before tax (3-4) 2,296.50 905.42 2,203.16 3,201.92 2,839.17 7,827.47 6 |Tax expense (a) Current tax 481.03 402.58 438.69 883.61 567.40 1,470.48 (b) Deferred tax 1.65 (12.72)] 33.88 (11.07) 51.61 255.14 [ Total tax expense 482.68 389.86 472.57 87254 619.01 1,725.62 7__|Profit for the period! year (5-6) 1.813.82 515.56 1,730.59 2,329.38 2,220.16 6,101.85 8__|Other comprehensive income. (i) tems that will not be reclassified to the (8.22)| (8.32)] (8.64), (16.54)| (7.27)| (33.28) statement of profit and loss. (ii) Income-tax relating to items that will not be. T 21 2.05 (#49) 4.16 (2.49) 822 reclassified to the statement of profit and loss B) Items that will be reclassified to profit or loss - 2 - - - (i) Exchange differences in translating the 134.68 737.78 - 872.45 - 400.20 financial statement of foreign operation (ii) Income-tax relating to items that will be (33.90)] (185.68) - (219.58), - (100.72) reclassified to the statement of profit and loss. Total other comprehensive income 94.67 545.83 (13.13) 64050 (19.76) 27442 9 |Total comprehensive income for the period 1,908.49 1,061.39 1,717.46 2,969.88 2,200.40 6,376.27 (comprising profit and other comprehensive income for the period/ year) (7+8) 10_|Paid-up equity share capital (% 10 per share) 1.498.41 149841 1,497.12 1.498.41 1,497.12 1.498.41 11_|Other equity as per balance sheet 137,167.61 2 [Earnings per share (Face value of Z 10/ each): (a) Basic* 344 11.85 15.55 15.20 41.37 (b) Diluted* 344 11.83 15.53 15.26 41.33 ~ notannualised
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PTC . INDUSTRIES INNOVATE - ACHIEVE 2 ASPIRE - (Regd.Off.: NH 25A, Sarai Shahjadi, Lucknow- 227101, Ph: 0522-711 1017, Fax: 0522-711 1020) (Website: www.ptcil.com; email: ptc@ptcil.com; CIN: L27108UP1 963PLC002931) Statement of consolidated assets and liabilities as at 30 September 2025 (% in lakhs, unless otherwise stated) Particulars As at Asat 30 September 2025 31 March 2025 (Unaudited) (Audited) ASSETS Non-current assets (a) Property, plant and equipment 38,446.63 38,283.80 (b) Capital work-in-progress 33,834.69 18,487.81 (c) Investment property ' 166.38 168.15 (d) Goodwill on consolidation 6,306.32 630632 (d) Other intangible assets 165.83 169.19 (e) Financial assets (i) Investments 273.70 273.70 (ii) Other financial assets 243213 547.96 (f) Non-current tax assets (net) 431.98 367.98 (9) Other non-current assets 8,907.43 1121314 Total non-current assets 90,965.09 75,818.05 Current assets (2) Inventories 28,098.89 20,816.21 (b) Financial assets (i) Investments 10.58 9.99 (iiy Trade receivables 16,088.85 14,381.31 (i) Cash and cash equivalents 15,804.78 18,954.81 (iv) Bank balances other than (i) above 13,993.24 19,228.08 (v) Loans 57.02 54.49 (vi) Other financial assets 248.66 2,205.02 (c) Other current assets 9,340.56 6.915.72 Total current assets 83,642.58 82,565.63 ‘ TOTAL ASSETS 174,607.67 158,383.68 EQUITY AND LIABILITIES Equity (a) Equity share capital 1,498.41 1,498.41 (b) Other equity 140,166.35 137.167.61 Total equity 141,664.76 138,666.02 Liabilities Non-current liabilities - (a) Financial liabilities (i) Borrowings 12.945.94 4,667.52 (ii) Other financial liabilities 7.90 7.90 (b) Provisions 86.61 99.57 (c) Deferred tax liabilties (net) 2,248.53 2,044.18 (d) Other non-current liabilties 668.33 701.67 Total non-current liabilities 15,957.31 7,520.84 Current liabilities (a) Financial liabilities (i) Borrowings [ 4,982.08 1.415.83 (i) Trade payables - A) Total outstanding dues of micro enterprises and small enterprises 827.34 3,003.73 B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,660.35 1,868.71 (iij) Other financial liabilities 1,660.12 4,127.79 (b) Other current liabilties 5,346.56 1,644.71 (c) Provision 168.91 99.23 (d) Current tax lat 340.24 36.82 Total current liabilities 16,985.60 12,196.82 [ TOTAL EQUITY, ITIES 174,607.67 158,383.68
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PTC INDUSTRIES ASPIRE - INNOVATE - ACHIEVE (Regd.Off.: NH 25A, Sarai Shahjadi, Lucknow- 227101, Ph: 0522-711 1017, Fax : 0522-711 1020) (Website: www.ptcil.com; email: ptc@ptcil.com; CIN: L27109UP1963PLC002931) Statement of consolidated cash flow for the Half-year ended 30 September 2025 (in lakhs, unless otherwise stated) Particulars For the Half-Year ended [ For the Half-Year ended 30 September 2025 30 September 2024 (Unaudited) (Unaudited) A. Cash flow from operating activities Net profit before tax 3,201.92 2,839.17 Depreciation and amortisation expense 1,772.85 835.38 Unrealised foreign exchange fluctuation loss (gain) 380.86 105.79 Amortisation of deferred income- government grant ’ (33.33) (33.33) Interest expense 121.06 512.94 Remeasurement of defined benefit plan - (17.27) (Gain)/loss on investment at fair value through profit or loss (net) (0.59)| (2.05); Share based payment expense - 59.55 Interest from assets valued at amortised cost (1,135.04) (837.01) Operating profit before working capital changes 4,307.73 3,463.17 Changes in trade receivables (1,322.59)| (43.49) Changes in inventories (7,282.68) (1,375.63) Changes in other financial assets 1,956.36 2,805.95 Changes in other assets (2,000.53) (1,112.96) Changes in financial assets-loans (2.53)] 6.99 Changes in provisions 56.72 46.54 Changes in trade and other payables (387.66) 210.77 Changes in other financial liabilities (2,467.67) 76.02 Changes in other liabilities 3,701.84 (247.20) Cash generated from operations before tax (3,441.01) 3,830.16 Income taxes paid (net) (644.19) (805.62) Net cash generated from operating activities [A] ! (4,085.20) 3,024.54 B. Cash flow from investing activities Purchase of property, plant and equipment and intangible assets [including capital advances and creditors for capital goods] (17,280.79) (8,775.91) Proceeds from sale of property plant and equipments 2.00 - Investmerits (0.59) (273.20) Interest received 1,135.04 837.01 Term deposits with banks (net) 5,234.84 (14,022.34) Net cash used in investing activities [B] (10,909.50) (22,234.44) C. Cash flow from financing activities Proceeds from long-term borrowings 8,687.76 1,933.00 Repayment of long-term borrowings (67.55), (6,389.71) Proceed / Repayment of Short-term borrowings (net) 3,388.30 (2,783.69)| Payment of lease liability (42.78), (9.01) Finance cost paid (121.06) (512.94) Proceeds from issue of equity shares (net of cost issuance expenses) - 67,593.50 Net cash used in financing activities [c1 11,844.67 59,831.15 D. Net (decrease)/increase in cash and cash equivalents [A+B+C] i (3,150.03) 40,621.25 E. Cash and cash equivalents at the beginning of the period 18,954.81 13,430.10 Closing balance of cash and cash equivalent [D+E] 15,804.78 54,051.35 Components of cash and cash equivalents: Balances with banks 7,760.18 36.86 Cash on hand 950.60 10.03 Balances in deposy h original maturity upto three mont 7,094.00 54,004.46 15,804.78 54,051.35
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r21= N INDUSTRIES ASPIRE - INNOVATE - ACHIEVE (Regd.Off.: NH 25A, Sarai Shahjadi, Lucknow- 227101, Ph: 0522-711 1017, Fax : 0522-711 1020) (Website: www.ptcil.com; email: ptc@ptcil.com; CIN: L27109UP1963PLC002931) Notes: 1 The unaudited consolidated financial results of the Company (“the Holding Company”), its subsidiary and its joint venture (collectively referred to as the “Group”) for the quarter and half year ended 30 September 2025 have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on 13 November 2025. The unaudited consolidated financial results for the current period, have been subjected to limitec review by the Statutory Auditors of the Group. The Statutory Auditors have expressed an unmodified opinion in the review report on these results. 2 The unaudited consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 — Interim Financial Reporting, notified under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules 2015, as amended from time to time, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended from time to time. ; 3 The Group is primarily engaged in the manufacturing of metal components and there are no separate reportable segments identified as per Ind AS 108- Operating Segments g =, 4 The figures for the previous periods/year have been re-grouped/re-arranged wherever necessary to conform to the current period presentation. For and on behalf of the Board of Directors L m Agarwal) hairman and Managing Place: Lucknow Date: 13 November 2025
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mc IPJSUSTRIES ASPIRE - INNOVATE - ACHIEVE (Website: www.ptcil.com; email: ptc@ptcil.com; CIN: L27109UP1963PLC002931) Statement of standalone financial results for the quarter and half year ended 30 September 2025 (% in lakhs, except per share data) Particulars Quarter ended Preceding Corresponding | Half year ended| Corresponding half| Year ended 30 September 2025 | quarter ended | quarter ended in the | 30 September | year ended 31 March 2025 30 June 2025 previous year 2025 30 September 2024, 30 September 2024 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1 |[Income (a) Revenue from operations 7477.79 5,117.92 6,920.96 12,595.71 11527.22 24,118.56 (b) Other income 724.45 1,108.20 902.14 1,832.65 1,333.92 3,500.31 Total income 8,202.24 6,226.12 7,823.10 14,428.36 12,861.14 27,708.87 2 [Expenses (a) Cost of materials consumed 3,536.37 1,916.68 2552575 545305 4,405.35 9,817.63 (b) Changes in inventories of finished goods and work-in-progress 87.98 (330.48) (16.42) (242.50) (583.41) (1,710.90) (c) Employee benefits expense 826.65 757.30 694.31 1,583.95 1,352.03 2916.36 (d) Finance costs 109.06 97.98 332.97 207.04 643.28 792.86 (e) Depreciation and amortisation expense 466.71 447.24 412.19 913.95 813.91 172712 (f) Other expenses 2,081.60 2,233.93 2,654.94 4,315.53 4,634.99 942333 Total expenses 7,108.37 5,122.65 6.603.74 12,231.02 11,266.15 22,966.40 3_|Profit before tax (1-2) 1,093.87 1,103.47 1,219.36 2,197.34 1,594.99 4,742.47 4 |Tax expense: () Current tax 305.75 321.52 285.43 627.27 37057 1,120.23 (c) Deferred tax (28.07) (36.16)) 28.40 (64.23) 4127 118.68 Total tax expense 277.68 285.36 313.83 563.04 411.84 1,238.91 5 _[Profit for the period/ year (3-4) 816.19 818.11 905.53 1,634.30 1,183.15 3,503.56 6 _|Other comprehensive income (i) Items that will not be reclassified (o the statement of profit and 1035 (8:22) -(8.23) (6.44) (16.45) -(12.88) (32.90) (ii) Income-tax relating to items that will not be reclassified to the statement 2.07 207 (4.86) 214 (3:24) 828 of profit and loss Total other comprehensive income (6.15) (6.16) (11.30) (12.31) (16.12) (24.62) 7 |Total comprehensive income for the period (comprising profit and other 810.04 811.95 894.23 1,621.99 1,167.03 3,478.93 comprehensive income for the period/ year) (5+6) 8 _[Paid-up equity share capital (% 10 per share) 1,498.41 1.498.41 1.497.12 1,498.41 1,497.12 1.498.41 9 [Other equity as per balance sheet 131,539.22 10 |Earnings per share (Face value of Z 10/- each): (a) Basic* 545 5.46 6.20 10.91 8.15 23.75 (b) Diluted* 5.44 5.45 6.19 10.90 8.13 23.73 * not annualised
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F 2 NGusTries ASPIRE » INNOVATE « ACHIEVE (Regd.Off.: NH 25A, Sarai Shahjadi, Lucknow- 227101, Ph: 0522-711 1017, Fax : 0522-711 1020) (Website: www.pteil.com; email: pte@pteil.com; CIN: L27109UP1963PLC002931) Statement of standalone assets and liabilities as at 30 September 2025 (% in lakhs, unless otherwise stated) Particulars Asat As at 30 September 2025 | 31 March 2025 (Unaudited) (Audited) ASSETS ' Non-current assets . (a) Property, plant and equipment 22,698.85 22,848.66 (b) Capital work-in-progress 3,669.98 2,910.78 (c) Investment property 166.38 168.15 (d) Other intangible assets £ 11327 108.19 (e) Financial assets (i) Investments 76,803.60 59,248.93 (ii) Other financial assets 488.00 406.23 (f) Non-current tax assets (net) 416.13 367.81 (g) Other non-current assets 199.05 295.45 Total non current assets 104,555.26 86,352.20 Current assets () Inventories 8,142.26 7,839.33 (b) Financial assets (i) Investments 10.58 9.99 (i) Trade receivables 11,861.77 9,454.10 (i) Cash and cash equivalents 7.152.07 15,307.76 (iv) Bank balances other than (i) above 11,621.66 19,228.08 (v) Loans ' 765.39 4147 (vi) Other financial assets 235.09 245.22 (c) Other current assets 2,440.57 2,197.08 Total current assets 42,229.39 54,323.03 TOTAL ASSETS 146,784.65 140,675.23 EQUITY AND LIABILITIES Equity (a) Equity share capital 1,498.41 1,498.41 (b) Other equity 133,189.87 131,539.22 Total equity 134,688.28 133,037.63 Non-current liabilities (a) Financial liabilities (i) Borrowings 172.79 199.30 (ii) Other financial liabilties 7.90 7.90 (b) Provisions 77.80 90.76 (c) Deferred tax liabities (net) 1,705.81 177418 (d) Other non current liabilities f 668.33 701.67 Total non-current liabilities 2,632.63 2,773.81 Current liabilities (a) Financial liabilities () Borrowings . 4,486.15 1,077.94 (ii) Trade payables A) Total outstanding dues of micro enterprises and small enterprises 641.32 423.83 B) Total outstanding dues of creditors other than micro enterprises and small enterprises 861.01 1,113.56 (iil) Other financial liabilities 1,070.82 117376 (b) Other current liabiliies 2,027.95 979.39 (c) Provision 156.77 95.31 (d) Current tax liabilities (net) 239.72 - Total current liabilities 9,463.74 4,863.79 TOTAL EQUITY AND LIABILITI 146,784.65 140,675.23
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PTC INDUSTRIES ASPIRE « INNOVATE - ACHIEVE (Regd.Off.: NH 25A, Sarai Shahjadi, Lucknow- 227101, Ph: 0522-711 1017, Fax : 0522-711 1020) (Website: www.ptci.com; email: ptc@pteil.com; CIN: L27109Ug1963PLC002931) Standalone statement of cash flows for the Half-Year ended 30 September 2025 (i lakhs, unless otherwise stated) Particulars For theHalf- Year ended | For theHalf- Year ended 30 September 2025 30 September 2024 (Unaudited) (Audited) A. Cash flow from operating activities Net profit before tax 2,197.34 1,594.99 Depreciation and amortisation expense 913.95 813.91 Unrealised foreign exchange fluctuation loss 321.29 106.78 (Gain)/loss on disposal of property plant and equipment (net) - - Amortisation of deferred income- government grant (33.33) (33.33) (Gain)/loss on investment at fair value through profit or loss (net) (0.59), (2.05)| (Gain)/loss on MTM forsign exchange fluctuation = R Interest expenses § 116.14 500.95 Remeasurement of defined benefit plan (16.45) (12.88), Share based payment expense 28.99 50.76 Interest income (996.92) (752.15) Operating profit before working capital changes 2,530.42 2,266.98 Changes in trade receivables ¢ (2,729.78) 108.11 Changes in inventories (302.93) (982.02) Changes in other financial assets (71.64) 2,962.74 Changes in other assets (243.49) (618.79) Changes in financial assets-loans (723.92) 4.97 Changes in provisions 48.50 37.31 Changes in trade and other payables (34.33) 205.77 Changes in other financial liabilities 143.25 211 Changes in other liabilities 1,048.55 (170.26), Cash generated from operations before tax (335.37) 3,816.92 Income taxes paid (net) (435.87) (599.96) Net cash generated from operating activities [A] (771.24) 3,216.96 B. Cash flow from investing activities Purchase of property, plant and equipment and intangible assets [including capital ariods S for capitalqgoids] : 5 L (1680.44) (717.08) Proceeds from sale of property plant and equipments 2.00 £ Investments made in subsidiary (17,552.01)| (9,534.66) Interest received 996.92 752.15 Fixed deposits with bank (Net) ‘ 7,606.42 (14,024.04) Net cash used in investing activities [B] (10,627.11) (23,523.63) C. Cash flow from financing activities Proceeds from long-term borrowings 3 = (Repayment) of long-term borrowings (26.52) (6,224.72) Proceed / (Repayment) of Short-term borrowings (net) 3,388.30 (2,497.75) Finance cost paid (116.14) (500.95) Proceeds from issue of equity shares (net of cost issuance expenses) (3.00) 67,593.50 Net cash generated from financing activities [C] 3,242.64 58,370.08 D. Net increase/(decrease) in cash and cash equivalents [A+B+C] (8,155.71) 38,063.41 E. Cash and cash equivalents at the beginning of the year 15,307.78 13,371.58 Closing balance of cash and cash equivalent [D+E] 7,152.07 51,434.99 Components of cash and cash equivalents: Balances with banks ' 51.19 24.78 Cash on hand 6.88 6.86 Balances in deposit account with original maturity upto thr, 7,094.00 51,403.35 7,152.07 51,434.99
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Fr2r= NS INDUSTRIES ASPIRE - INNOVATE - ACHIEVE (Regd.Off.: NH 25A, Sarai Shahjadi, Lucknow- 227101, Ph: 0522-711 1017, Fax : 0522-711 1020) (Website: www.ptcil.com; email: pte@pteil.com; CIN: L27109UP1963PLC002931) Notes: 1 Place: Lucknow Date: 13 November 2025 The unaudited standalone financial results of the Company for the quarter and half year ended September 30, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on November 13, 2025. The unaudited standalone financial results for the current period, have been subjected to limited review by the Statutory Auditors of the Company. The Statutory Auditors have expressed an unmodified opinion in the review report on these results. The unaudited standalone financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 — Interim Financial Reporting, notified under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules 2015, as amended from time to lime, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended from time to time. The Company is primarily engaged in the manufacturing of metal components and there are no separate reportable segments identified as per Ind AS 108- Operating Segments. During the half year ended September 30,2025, the Company has invested Rs 17,552 lakhs in equity shares of its wholly owned subsidiary Aerolloy Technologies Limited. During the half year ended September 30,2025, the Company has given loan of Rs 716.12 lakhs which is repayable on demand to its wholly owned subsidiary Trac Holdings Limited. The figures for the previous periods/year have been re-grouped/re-arranged wherever necessary to conform to the current period presentation. For and on behalf of the Board of Directors
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2 PTC INDUSTRIES PTC INDUSTRIES LIMITED Advanced Manufacturing & Technology Centre NH 25A, Sarai Shahjadi, Lucknow 227 101 ASPIRE » INNOVATE *+ ACHIEVE Uttar Pradesh, India Annexure -3 Disclosure pursuant to Regulation 10(c) of SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021 Sr. |Particulars Details No. 1. Company name and address of PTC Industries Limited Registered Office 2. Name of the recognized Stock Exchanges |BSE Limited (BSE) on which the company's shares are listed. |National Stock Exchange of India Limited (NSE) 3. Filing date of the statement referred in |PTC Employees Stock Option Scheme 2019 regulation 10(b) of the SEBI (Share Based |(‘PTC-ESOS 2019') Employee Benefits) Regulations, 2014, |BSE: September 07, 2021, and September 25, with Stock Exchange 2023 NSE: September 25, 2023 4. Filing Number, if any PTC Employees Stock Option Scheme 2019 ('PTC-ESOS 2019') BSE: DCS/FL/PB/ESOP-IP/1457/2021-22 & DCS/IPO/TL/ESOP-1P2923/2023-24 NSE: NSE/LIST/36616 5. Title of the Scheme pursuant to which |PTC Employees Stock Option Scheme 2019 shares are issued (‘PTC-ESOS 2019') 6. Kind of security to be listed. Equity Shares 7. Par value of the shares Rs. 10/- per share 8. Date of issue of shares November 13, 2025 9. Number of shares issued 8,423 Equity Shares 10. |Share Certificate No., if applicable: Not Applicable 11. |Distinctive number of the share, if|1,49,84,127to 1,49,92,549 applicable 12. |ISIN Number of the shares if issued in |INE596F01018 Demat 13. | Exercise price per share Rs.402/- per share 14. | Premium per share Rs. 392/- per share CIN: L27109UP1963PLC002931 Tel: 491 522 7111017 | Fax: +91 522 2265302 | Email: info@ptcil.com | Website: www.ptcil.com
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2 PTC INDUSTRIES ASPIRE » INNOVATE « ACHIEVE PTC INDUSTRIES LIMITED Advanced Manufacturing & Technology Centre NH 25A, Sarai Shahjadi, Lucknow 227 101 Uttar Pradesh, India 15. |Totalissued shares after this issue 1,49,92,549 16. |Totalissued share capital after this issue [14,99,25,490 17. | Details of any lock-in on the shares Not applicable 18. |Date of expiry of lock-in Not Applicable 19. |Whethershares areidenticalin all respects | All equity shares allotted pursuant to exercise of to existing shares? If not, when will they |stock options shall rank pari-passu with the become identical? Existing equity shares of the Company. 20. |Details of listing fees, if payable Not Applicable CIN: L27109UP1963PLC002931 Tel: 491 522 7111017 | Fax: +91 522 2265302 | Email: info@ptcil.com | Website: www.ptcil.com