PTL Enterprises Q1 FY27 Net Profit ₹875.21 Lakh

Profit & Loss Statement (₹ in Lakh, unless stated otherwise)

Total Income: ₹1,621.31 lakh for Q1 FY27 (Q1 FY26: ₹2,001.16 lakh; Q4 FY26: ₹1,619.00 lakh)
Total Expenses: ₹362.47 lakh for Q1 FY27, comprising:
Employee benefits expense: ₹79.75 lakh
Finance costs: ₹103.44 lakh
Depreciation and amortization: ₹55.89 lakh
Other expenses: ₹123.39 lakh
Profit before tax: ₹1,258.84 lakh for Q1 FY27 (Q1 FY26: ₹1,711.44 lakh; Q4 FY26: ₹1,301.65 lakh)
Total tax expense: ₹383.63 lakh (all current tax)
Profit for the period: ₹875.21 lakh for Q1 FY27 (Q1 FY26: ₹1,324.49 lakh; Q4 FY26: ₹922.08 lakh)
Other Comprehensive Income (OCI): ₹1,673.95 lakh, primarily from a gain on remeasurement of defined benefit plans (₹30.60 lakh) and a large gain on change in fair value of investment in equity instruments (₹1,923.40 lakh), net of a deferred tax adjustment of ₹280.05 lakh.
Total Comprehensive Income: ₹2,549.16 lakh for Q1 FY27
Earnings Per Share (EPS): Basic and Diluted EPS of ₹0.66 for Q1 FY27 (Q1 FY26: ₹1.00; Q4 FY26: ₹0.70)
Paid-up equity share capital: ₹1,323.77 lakh (132.377 million shares of ₹1 each)

Board Meeting Date: August 6, 2026 (commenced at 3:00 PM, concluded at 3:32 PM)
Auditor Review Report Date: August 6, 2026
Reporting Entity: PTL Enterprises Limited (Scrip Code: 509220; Trading Symbol: PTL)
Statutory Auditors: SCV & Co. LLP (Firm Regn. No. 000235N/N500089), represented by Partner Abhinav Khosla (Membership No.: 087010)
Company Secretary: Jyoti Upmanyu
Chairman: Onkar Kanwar

The company's operations predominantly comprise only one business segment: 'Income from lease of Plant to Apollo Tyres Ltd.'

The financial results were prepared in accordance with Indian Accounting Standards (Ind AS), specifically Ind AS 34 for Interim Financial Reporting.
The results were reviewed by the Audit Committee and approved by the Board of Directors.
The Statutory Auditors conducted a review under SRE 2410 and issued an unmodified conclusion, stating nothing came to their attention to believe the statement contains material misstatement.
The results will be published in newspapers as per Regulation 47 of the SEBI Listing Regulations and made available on the websites of the NSE (www.nseindia.com), BSE (www.bseindia.com), and the company (www.ptlenterprise.com).

Note 3 clarifies that the figures for the quarter ended March 31, 2026 (Q4 FY26), are balancing figures between the audited annual figures and the previously published unaudited year-to-date figures up to December 31, 2025.
Note 4 states that the company implemented the applicable provisions of the new Labour Codes during the year ended March 31, 2026, and continues to assess accounting implications based on further developments/guidance.
Note 6 states that previous years' figures have been regrouped/reclassified where necessary.