Financial Results - Standalone (Rs. in Lakhs)

Quarterly Performance:

  • Q2 FY27 (30.09.2026): Net loss of ₹32.66 lakhs
  • Q1 FY27 (30.06.2026): Net loss of ₹15.42 lakhs
  • Q2 FY26 (30.09.2025): Net profit of ₹33.49 lakhs

Half-Yearly Performance:

  • H1 FY27 (30.09.2026): Net loss of ₹48.08 lakhs
  • H1 FY26 (30.09.2025): Net profit of ₹15.15 lakhs
  • FY26 (31.03.2026): Net loss of ₹43.86 lakhs

Revenue Breakdown Q2 FY27:

  • Revenue from Operations: ₹28.06 lakhs
  • Other Income: ₹34.07 lakhs
  • Total Income: ₹62.13 lakhs

Expense Breakdown Q2 FY27:

  • Purchase of Stock in Trade: ₹11.44 lakhs
  • Employee Benefits: ₹8.00 lakhs
  • Finance Cost: ₹4.92 lakhs
  • Depreciation: ₹3.22 lakhs
  • Other Expenses: ₹50.56 lakhs
  • Total Expenses: ₹94.79 lakhs

Capital Structure:

  • Paid-up Equity Share Capital: ₹532.87 lakhs (Face value ₹2 per share)
  • Reserves: Negative ₹681.67 lakhs (previous year: negative ₹633.58 lakhs)
  • Earnings Per Share (Basic & Diluted): Negative ₹0.12 for Q2 FY27

Financial Results - Consolidated (Rs. in Lakhs)

Quarterly Performance:

  • Q2 FY27: Net loss of ₹33.08 lakhs
  • Q1 FY27: Net loss of ₹16.11 lakhs
  • Q2 FY26: Net profit of ₹32.75 lakhs

Half-Yearly Performance:

  • H1 FY27: Net loss of ₹49.18 lakhs
  • H1 FY26: Net profit of ₹14.00 lakhs
  • FY26: Net loss of ₹46.09 lakhs

Consolidated Entities:

The consolidated results include:

  • Subsidiaries: ATL Textile Processors Limited (wholly owned), New Line Buildtech Private Limited (wholly owned), Srivarsha Realtors Private Limited
  • Associates: Prime Developers (Partnership Firm), Prime Newline AOP, Prime Mall Developers (Partnership Firm), Prime Urban Developers (Partnership Firm), Prathan City Developers (LLP)

Balance Sheet Position (Standalone as at 30.09.2026)

Assets (₹ in Lakhs):

  • Non-current Assets: ₹4,316.36
  • Property, Plant & Equipment: ₹29.19
  • Investments: ₹4,219.90 (including ₹4,214.90 in subsidiaries/associates)
  • Deferred Tax Assets: ₹65.15
  • Current Assets: ₹1,765.52
  • Inventories: ₹5.17
  • Trade Receivables: ₹3.45
  • Cash & Cash Equivalents: ₹3.99
  • Loans to Firms/LLPs: ₹1,077.07
  • Current Tax Assets: ₹142.63
  • Other Current Assets: ₹533.16

Liabilities & Equity (₹ in Lakhs):

  • Equity: Negative ₹148.80
  • Non-current Liabilities: ₹2,398.33
  • Borrowings: ₹522.07
  • Other Financial Liabilities: ₹1,876.26
  • Current Liabilities: ₹3,832.35
  • Borrowings: ₹214.35
  • Trade Payables: ₹3,595.55
  • Other Financial Liabilities: ₹9.65
  • Other Current Liabilities: ₹4.95
  • Provisions: ₹7.85

Cash Flow Statement (Standalone H1 FY27)

  • Operating Activities: Negative ₹188.28 lakhs
  • Investing Activities: Positive ₹72.32 lakhs
  • Financing Activities: Positive ₹108.05 lakhs
  • Net Change in Cash: Negative ₹7.91 lakhs
  • Opening Cash Balance: ₹11.91 lakhs
  • Closing Cash Balance: ₹3.99 lakhs

Key Operational Highlights

  • The company has altered its main object clause to include Investment and Trading business
  • Revenue for Q2 FY27 (₹28.06 lakhs) and H1 FY27 (₹116.26 lakhs) is solely from Trading & Investment segment
  • No revenue from Realty Business segment in reported periods
  • The company operates in two business segments: Realty Business and Trading & Investment Business

Legal and Regulatory Matters

  • Prime Mall Developers Dispute: ₹13.30 crores received in 2007 continues to be treated as Non-Current Liabilities. This amount was received as ad-hoc distribution from a partnership firm where company is 50% partner. Matter is pending before Sole Arbitrator appointed by Madras High Court. Appropriate accounting treatment will be determined based on legal outcome.
  • Amalgamation Scheme: Scheme of amalgamation of ATL Textile Processors Limited and Newline Buildtech Private Limited with the company is under progress, awaiting regulatory approvals with appointed date of April 1, 2022.

Auditor's Emphasis of Matter

  • Net worth of the company remains eroded, indicating material uncertainty about going concern
  • Management asserts going concern basis based on new trading business generating operational revenue and cash flows
  • Consolidated results include Group's share of net loss of ₹23.45 lakhs (Q2 FY27) and ₹46.34 lakhs (H1 FY27) from five associates, based on unreviewed interim financial information
  • Consolidated results include financial information of three subsidiaries (total assets ₹4.57 lakhs) not reviewed by their auditors

Governance and Compliance

  • Results reviewed by Audit Committee and approved by Board of Directors
  • Statutory Auditors (L U Krishnan & Co.) conducted limited review and provided unmodified opinion
  • Financial results prepared in accordance with Ind AS 34, Companies Act 2013, and SEBI LODR Regulations
  • Results available on company website (www.ptlonline.com) and BSE website