PTL Enterprises Limited held a Board of Directors meeting on November 4, 2026, which commenced at 12:30 PM and concluded at 1:10 PM. The Board considered and approved the unaudited financial results for the quarter and half year ended September 30, 2026, as recommended by the Audit Committee.

Financial Results Overview

The company reported its financial results under Indian Accounting Standards (IND AS) for Q2 FY27 and H1 FY27:

Quarter Ended September 30, 2026 (Q2 FY27):

  • Revenue from operations: Not quantified in disclosure
  • Other income: ₹1,609.19 lakh
  • Total income: ₹1,892.67 lakh
  • Total expenses: ₹422.52 lakh
  • Profit before tax: ₹1,470.15 lakh
  • Tax expense: ₹385.84 lakh
  • Profit for the period: ₹1,084.31 lakh
  • Other comprehensive income: Loss of ₹2,323.09 lakh
  • Total comprehensive income: Loss of ₹1,239.58 lakh
  • Basic EPS: ₹0.82
  • Diluted EPS: ₹0.82

Half Year Ended September 30, 2026 (H1 FY27):

  • Total income: ₹3,513.98 lakh
  • Profit before tax: ₹2,728.99 lakh
  • Tax expense: ₹769.47 lakh
  • Profit for the period: ₹1,959.52 lakh
  • Basic EPS: ₹1.48
  • Diluted EPS: ₹1.48

Comparative Figures (Q2 FY26):

  • Profit for Q2 FY26: ₹1,477.57 lakh
  • Basic EPS Q2 FY26: ₹1.12

Assets and Liabilities Position (as of September 30, 2026)

Non-current assets: ₹104,239.48 lakh

  • Property, plant and equipment: ₹60,518.32 lakh
  • Right of use assets: ₹57.72 lakh
  • Capital work-in-progress: ₹14.68 lakh
  • Financial assets (Investments): ₹43,486.06 lakh
  • Other financial assets: ₹159.40 lakh
  • Other non-current assets: ₹3.30 lakh

Current assets: ₹1,023.46 lakh

  • Cash and cash equivalents: ₹69.54 lakh
  • Bank balances: ₹363.30 lakh
  • Loans: ₹583.72 lakh
  • Other financial assets: ₹6.90 lakh

Total assets: ₹105,262.94 lakh

Equity: ₹84,242.74 lakh

  • Paid-up equity share capital: ₹1,323.77 lakh (132,377 shares of ₹1 each)
  • Other equity: ₹82,018.97 lakh

Non-current liabilities: ₹18,914.80 lakh

  • Other financial liabilities: ₹4,383.77 lakh
  • Provisions: ₹2,118.06 lakh
  • Deferred tax liabilities: ₹11,566.74 lakh
  • Other non-current liabilities: ₹845.23 lakh

Current liabilities: ₹2,105.40 lakh

  • Trade payables: ₹627.07 lakh
  • Other financial liabilities: ₹448.76 lakh
  • Other current liabilities: ₹45.39 lakh
  • Provisions: ₹910.24 lakh
  • Current tax liabilities: ₹73.94 lakh

Cash Flow Statement (H1 FY27)

  • Net cash from operating activities: ₹1,324.22 lakh
  • Net cash from investing activities: ₹274.52 lakh
  • Net cash used in financing activities: ₹1,816.26 lakh
  • Net decrease in cash & cash equivalents: ₹217.52 lakh
  • Cash & cash equivalents at beginning: ₹287.06 lakh
  • Cash & cash equivalents at end: ₹69.54 lakh

Additional Information

  • The company's operations predominantly comprise only one business segment: Income from lease of Plant to Apollo Tyres Ltd.
  • The company implemented the applicable provisions of the Labour Codes during the year ended March 31, 2026.
  • The financial results were reviewed by the Audit Committee and subjected to limited review by the statutory auditors, SCV & Co. LLP, who issued an unmodified conclusion.
  • Previous year's figures have been regrouped/reclassified where necessary to correspond with current classification.