PTC Industries Ltd. — Earnings Release 2026

May 30, 2026

PTC INDUSTRIES
ASPIRE • INNOVATE • ACHIEVE

PTC INDUSTRIES LIMITED
Advanced Manufacturing & Technology Centre
NH 25A, Sarai Shahjadi, Lucknow 227 101
Uttar Pradesh, India

Dated: May 30, 2026

To,
National Stock Exchange of India Limited
Exchange Plaza, C-1, Block G Bandra Kurla
Complex, Bandra (E),
Mumbai-400051

To
BSE Limited
Department of Corporate Services - Listing
Phiroze Jeejeebhoy Towers, Dalal Street,
Mumbai – 400001

SYMBOL: PTCIL
BSE Code: 539006

Subject: Outcome of Board Meeting of PTC Industries Limited held on May 30, 2026

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 May 30, 2026 (commenced at 03.00 pm & closed at 7:00 pm) inter alia considered the following:

1. Audited Financial Results: The Audited Financial Results (both standalone and consolidated) of the Company for the quarter and the year ended on March 31, 2026, as per the recommended of the Audit Committee were approved by the Board, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
2. Audited Financial Statements: The Annual Financial Statements (both standalone and consolidated) for the year ended March 31, 2026, as per the recommendation of the Audit Committee, were approved by the Board.

Further, we are enclosing herewith the following:

1. Audit Report on Audited Financial Results (both standalone and consolidated) of the Company for the quarter and the year ended on March 31, 2026, in the prescribed format as ‘Annexure – 1’.
2. Audited Financial Results (both standalone and consolidated) of the Company for the quarter and the year ended on March 31, 2026, in the prescribed format as ‘Annexure – 2’.
3. Declaration in compliance with Regulation 33(3) (d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2016, vide notification no. SEBI/LAD-NRO/GN/2016- 17/001 dated 25th May, 2016 and Circular no CIR/CFD/CMD/56/2016 dated 27th May, 2016 to the effect that the Statutory Auditors of the Company M/s. S. N. Dhawan & Co LLP, Chartered Accountants (FRN: 000050N/N500045) have issued an Audit Report with unmodified opinion on the Audited Financial Results of the Company for the quarter and the Year ended 31st March, 2026. ‘(Annexure – 3)’

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
Digitally signed by PRAGATI
GUPTA AGRAWAL
Date: 2026.05.30 20:02:03
+05'30"
(Pragati Gupta Agarwal)
Company Secretary and Compliance Officer

CIN- L27109UP1963PLC002931
Tel: +91 522 7111017 | Fax: +91 522 2265302 | Email: info@ptcil.com | Website: www.ptcil.com

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S N Dhawan & CO LLP
Chartered Accountants
51-52, Sector 18, Phase-IV, Udyog Vihar,
Gurugram, Haryana 122015, India
Tel +91 124 481 4444

Independent Auditor's Report

To the Board of Directors of PTC Industries Limited

Report on the Audit of Consolidated Financial Results

Opinion

We have audited the Consolidated Financial Results of PTC Industries Limited (“the Holding Company”) and its subsidiaries and joint venture (Holding Company, its subsidiaries and joint venture together referred to as “the Group”), for the year ended 31 March 2026 included in the accompanying Statement of ‘Consolidated Financial Results for the quarter and year ended 31 March 2026’ (“the Statement”), being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (‘Listing Regulations’).

In our opinion and to the best of our information and according to the explanations given to us, the Statement:

i. include the annual financial results of

a) PTC Industries Limited (Holding Company)
b) Aerolloy Technologies Limited (Subsidiary Company).
c) Trac Holdings Limited (Wholly owned subsidiary company w.e.f. 19th December 2024)
d) Trac Precision Solutions Limited (Step down subsidiary company w.e.f. 19th December 2024)
e) Broomco Limited (Step down subsidiary company w.e.f. 19th December 2024)
f) Trac Group Limited (Step down subsidiary company w.e.f. 19th December 2024)
g) Advance Material (Defence) Testing Foundation (Joint Venture w.e.f. 24 July 2024)

ii. is presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and
iii. give a true and fair view in conformity with the applicable Indian Accounting Standards prescribed under Section 133 of the Companies Act 2013 (“the Act”) read with relevant rules issued thereunder and other accounting principles generally accepted in India, of the consolidated net profit and consolidated total comprehensive loss and other financial information of the Group for the year ended 31 March 2026.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Act. Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Statement section of our report. We are independent of the Group in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (“the ICAI”) together with the ethical requirements that are relevant to our audit of the consolidated financial statements under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI’s Code of Ethics. We believe that the audit evidence obtained by us and other auditors in terms of their reports referred to in “Other Matter”, is sufficient and appropriate to provide a basis for our opinion.

S N Dhawan & CO LLP
GURUGRAM
S N Dhawan & CO LLP is registered with limited liability with identification number AAH-1125 and its registered office is 100, Mercantile House, 15, Kasturba Gandhi Marg, New Delhi 110001, India

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Management's Responsibilities for the Statement

This Statement has been prepared on the basis of the consolidated annual financial statements. The Holding Company's Board of Directors are responsible for the preparation and presentation of these Consolidated Financial Results that give a true and fair view of the consolidated net profit and consolidated total comprehensive income and other financial information of the Group including in accordance with the Indian Accounting Standards prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The respective Board of Directors of the companies included in the Group are responsible for maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Group and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Consolidated Financial Results that give a true and fair view and are free from material misstatement, whether due to fraud or error, which have been used for the purpose of preparation of the Consolidated Financial Results by the Directors of the Holding Company, as aforesaid.

In preparing the Consolidated Financial Results, the respective Board of Directors of the entities included in the Group are responsible for assessing the ability of the respective entities to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the respective Board of Directors either intends to liquidate the Group or to cease operations, or has no realistic alternative but to do so.

The respective Board of Directors of the entities included in the Group and of it's joint venture are responsible for overseeing the financial reporting process of respective entities.

Auditor's Responsibilities for the Audit of the Statement

Our objectives are to obtain reasonable assurance about whether the Consolidated Financial Results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Consolidated Financial Results.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the Consolidated Financial Results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one

S N Dhawan & CO LLP is registered with limited liability with identification number AAH-1125 and its registered office is 100, Mercantile House, 15, Kasturba Gandhi Marg, New Delhi 110001, India

GURUGRAM

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resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal controls relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3) (i) of the Act, we are also responsible for expressing our opinion on whether the Holding Company, its subsidiaries and joint venture incorporated in India has adequate internal financial controls with reference to consolidated financial statements in place and the operating effectiveness of such controls.
• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
• Conclude on the appropriateness of the Board of Directors use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Group to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the Statement or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Group and its associates and joint ventures to cease to continue as a going concern.
• Evaluate the overall presentation, structure and content of the Consolidated Financial Results, including the disclosures, and whether the Consolidated Financial Results represent the underlying transactions and events in a manner that achieves fair presentation.
• Obtain sufficient appropriate audit evidence regarding the financial results of the entities within the Group to express an opinion on the Consolidated Financial Results. We are responsible for the direction, supervision and performance of the audit of financial information of such entities included in the Consolidated Financial Results of which we are the independent auditors.

We communicate with those charged with governance of the Holding Company and such other entities included in the Consolidated Financial Results of which we are the independent auditors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

We also performed procedures in accordance with the circular issued by the Securities and Exchange Board of India under Regulation 33(8) of the listing regulations, as amended, to the extent applicable.

S N Dhawan & CO LLP is registered with limited liability with identification number AAH-1125 and its registered office is 100, Mercantile House, 15, Kasturba Gandhi Marg, New Delhi 110001, India

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Other Matters

We did not audit the consolidated financial statements and other financial information, in respect of a subsidiary, whose financial statements include total assets of Rs.22,910.26 lakhs as at 31 March 2026, total revenues of Rs. 24701.44 lakhs and net cash outflows of Rs.1021.01 lakhs for the year ended on that date, as considered in the Consolidated Financial Statements. These consolidated financial statements and other consolidated financial information have been audited by other auditors whose reports have been furnished to us by the Management and our opinion on the Consolidated Financial Statements, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries and our report in terms of sub-section (3) of Section 143 of the Act, in so far as it relates to the aforesaid subsidiary is based on the report of such auditors and the procedures performed by us are as stated Auditor’s Responsibility section above.

In respect of a joint venture, whose financial statements has not been considered in the consolidated financial statements, according to the information and explanations given to us by the management, the joint venture has not started its operation till 31 March 2026 and accordingly, is not material to the Group.

The Consolidated Financial Results include the results for the quarter ended 31 March 2026 being the balancing figure between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the current financial year which were subject to limited review by us.

Our opinion is not modified in respect of above matters.

For S N Dhawan & CO LLP
Chartered Accountants
Firm Registration No.: 000050N/N500045

Rajeev Kumar Saxena
Partner
Membership No.: 077974
UDIN No.:26077974XKXGNH3013

Place: Lucknow
Date: 30 May 2026

S N Dhawan & CO LLP is registered with limited liability with identification number AAH-1125 and its registered office is 100, Mercantile House, 15, Kasturba Gandhi Marg, New Delhi 110001, India

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S N Dhawan & CO LLP
Chartered Accountants
51-52, Sector 18, Phase-IV, Udyog Vihar,
Gurugram, Haryana 122015, India
Tel +91 124 481 4444

Independent Auditor's Report

To the Board of Directors of PTC Industries Limited

Report on the Audit of Standalone Financial Results

Opinion

We have audited the Standalone Financial Results of PTC Industries Limited (“the Company”) for the year ended 31 March 2026 included in the accompanying Statement of ‘Standalone Financial Results for the quarter and year ended 31 March 2026’ (“the Statement”), being submitted by the Company pursuant to the requirement of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“the Listing Regulations”).

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid Standalone Financial Results:

i. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and
ii. give a true and fair view in conformity with the applicable Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013 (“the Act”) and other accounting principles generally accepted in India, of the net profit and total comprehensive income and other financial information of the Company for the year ended 31 March 2026.

Basis for Opinion

We conducted our audit of the Standalone Financial Results in accordance with the Standards on Auditing (SAs) specified under Section 143(10) of the Act. Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Standalone Financial Results section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (“the ICAI”) together with the ethical requirements that are relevant to our audit of the standalone financial statements under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI’s Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our opinion on the Standalone Financial Results.

Responsibilities of Management and Those Charged with Governance for the Standalone Financial Results

These Standalone Financial Results have been prepared on the basis of the standalone annual financial statements. The Company’s Board of Directors is responsible for the preparation and presentation of these Standalone Financial Results that give a true and fair view of the net profit and total comprehensive income and other financial information of the Company in accordance with the Indian Accounting Standards prescribed under Section 133 of the Act and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls,

S N Dhawan & CO LLP is registered with limited liability with identification number AAH-1125 and its registered office is 100, Mercantile House, 15, Kasturba Gandhi Marg, New Delhi 110001, India
A

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that were operating effectively for ensuring accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Standalone Financial Results that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the Standalone Financial Results, the Management and Board of Directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

The Board of Directors is also responsible for overseeing the financial reporting process of the Company.

Auditor's Responsibilities for the Audit of the Standalone Financial Results

Our objectives are to obtain reasonable assurance about whether the Standalone Financial Results as a whole, are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Standalone Financial Results.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the Standalone Financial Results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal financial controls relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the Company has adequate internal financial controls with reference to standalone financial statements in place and the operating effectiveness of such controls.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Management and Board of Directors.

• Conclude on the appropriateness of the Management and Board of Directors use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Company to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our Auditor's Report to the related disclosures in the Statement or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.

OUR ACCOUNT AND SUBSCRIBE CO.

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• Evaluate the overall presentation, structure and content of the Standalone Financial Results, including the disclosures, and whether the Standalone Financial Results represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal financial controls that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

Other Matter

The Standalone Financial Results include the results for the quarter ended 31 March 2026 being the balancing figure between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the current financial year which were subject to limited review by us.

For S N Dhawan & CO LLP
Chartered Accountants
Firm Registration No.: 000050N/N500045

Rajeev Kumar Saxena
Partner
Membership No.: 077974
UDIN:26077974OCLXUH6134

Place: Lucknow
Date: 30 May 2026

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PTC INDUSTRIES

ASPIRE · INNOVATE · ACHIEVE

PTC Industries Limited

(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 financial results for the quarter and Year ended 31st March 2026
(₹ in lakhs, except per share data)

| | Particulars | 3 months ended
31 March 2026 | Preceding 3 months
ended
31 December 2025 | Corresponding 3
months ended in the
previous year
31 March 2025 | Year ended
31 March 2026 | Year ended
31 March 2025 |
| --- | --- | --- | --- | --- | --- | --- |
| | | (Unaudited) | (Unaudited) | (Unaudited) | (Audited) | (Audited) |
| 1 | Income | | | | | |
| | (a) Revenue from operations | 22,547.07 | 15,553.43 | 12,191.96 | 60,277.67 | 30,807.40 |
| | (b) Other income | 1,184.35 | 989.86 | 1,189.42 | 4,050.88 | 3,415.27 |
| | Total Income | 23,731.42 | 16,543.29 | 13,381.38 | 64,328.55 | 34,222.67 |
| 2 | Expenses | | | | | |
| | (a) Cost of materials consumed | 9,564.25 | 10,262.49 | 3,097.38 | 34,264.37 | 8,905.49 |
| | (b) Changes in inventories of finished goods and work-in-progress | (5,268.33) | (6,791.71) | (1,710.57) | (23,665.84) | (3,567.23) |
| | (c) Employee benefits expense | 4,238.06 | 3,872.34 | 3,002.99 | 15,076.56 | 5,659.15 |
| | (d) Finance costs | 240.45 | 270.57 | 131.58 | 864.03 | 889.50 |
| | (e) Depreciation and amortisation expense | 958.39 | 938.05 | 755.18 | 3,669.29 | 2,130.63 |
| | (f) Other expenses | 6,755.41 | 5,740.10 | 4,929.97 | 21,425.58 | 12,263.79 |
| | Total expenses | 16,490.23 | 14,291.84 | 10,206.53 | 51,633.99 | 26,301.33 |
| 3 | Profit before exceptional item and tax (1-2) | 7,241.19 | 2,251.45 | 3,174.85 | 12,694.56 | 7,921.34 |
| 4 | Exceptional items | - | - | 49.85 | - | 93.87 |
| 5 | Profit before tax (3-4) | 7,241.19 | 2,251.45 | 3,125.60 | 12,694.56 | 7,927.47 |
| 6 | Tax expense: | | | | | |
| | (a) Current tax | 914.30 | 348.16 | 538.51 | 2,146.07 | 1,470.48 |
| | (b) Deferred tax | 335.81 | 67.88 | 129.14 | 392.62 | 255.14 |
| | Total tax expense | 1,250.11 | 416.04 | 667.65 | 2,538.69 | 1,725.62 |
| 7 | Profit for the period/ year (5-6) | 5,991.08 | 1,835.41 | 2,457.35 | 10,155.87 | 6,101.85 |
| 8 | Other comprehensive income | | | | | |
| | (i) Items that will not be reclassified to the statement of profit and loss | 46.83 | (8.42) | (7.38) | 21.87 | (33.28) |
| | (ii) Income-tax relating to items that will not be reclassified to the statement of profit and loss | (0.05) | 2.10 | 2.23 | 6.21 | 8.22 |
| | B) Items that will be reclassified to profit or loss | - | - | - | | - |
| | (i) Exchange differences in translating the financial statement of foreign operation | 590.57 | 232.66 | 400.20 | 1,695.69 | 400.20 |
| | (ii) Income-tax relating to items that will be reclassified to the statement of profit and loss | (148.63) | (58.56) | (100.72) | (426.77) | (100.72) |
| | Total other comprehensive income | 488.72 | 167.78 | 294.33 | 1,297.00 | 274.42 |
| 9 | Total comprehensive income for the period (comprising profit and other comprehensive income for the period/ year) (7+8) | 6,479.80 | 2,003.19 | 2,751.68 | 11,452.87 | 6,376.27 |
| 10 | Paid-up equity share capital (₹ 10 per share) | | | | 1,499.25 | 1,496.41 |
| 11 | Other equity as per balance sheet | | | | 149,211.74 | 137,167.61 |
| 12 | Earnings per share (Face value of ₹ 10/- each): | | | | | |
| | (a) Basic | 39.96 | 12.25 | 16.40 | 67.76 | 41.37 |
| | (b) Diluted | 39.94 | 12.24 | 16.38 | 67.74 | 41.33 |

• not annualised

SINGAPORE

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PTC INDUSTRIES

ASPIRE · INNOVATE · ACHIEVE

PTC Industries Limited

(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 assets and liabilities as at 31st March 2026
(f in lakhs, unless otherwise stated)

| Particulars | As at
31 March 2026
(Audited) | As at
31 March 2025
(Audited) |
| --- | --- | --- |
| ASSETS | | |
| Non-current assets | | |
| (a) Property, plant and equipment | 53,844.92 | 38,283.80 |
| (b) Capital work-in-progress | 31,064.89 | 18,487.81 |
| (c) Investment property | 164.61 | 168.15 |
| (d) Goodwill on consolidation | 6,306.32 | 6,306.32 |
| (d) Other intangible assets | 4,125.81 | 169.19 |
| (e) Financial assets | | |
| (i) Investments | 273.70 | 273.70 |
| (ii) Other financial assets | 707.59 | 547.96 |
| (f) Non-current tax assets (net) | 208.78 | 367.98 |
| (g) Other non-current assets | 9,218.52 | 11,213.14 |
| Total non-current assets | 105,915.14 | 75,818.05 |
| Current assets | | |
| (a) Inventories | 29,900.80 | 20,816.21 |
| (b) Financial assets | | |
| (i) Investments | 9.08 | 9.99 |
| (ii) Trade receivables | 27,392.56 | 14,381.31 |
| (iii) Cash and cash equivalents | 3,467.75 | 18,954.81 |
| (iv) Bank balances other than (iii) above | 10,188.83 | 19,228.08 |
| (v) Loans | 186.62 | 54.49 |
| (vi) Other financial assets | 7,668.04 | 2,205.02 |
| (c) Other current assets | 10,895.85 | 6,915.72 |
| Total current assets | 89,709.53 | 82,565.63 |
| TOTAL ASSETS | 195,624.67 | 158,383.68 |
| EQUITY AND LIABILITIES | | |
| Equity | | |
| (a) Equity share capital | 1,499.25 | 1,498.41 |
| (b) Other equity | 149,211.74 | 137,167.61 |
| Total equity | 150,710.99 | 138,666.02 |
| Liabilities | | |
| Non-current liabilities | | |
| (a) Financial liabilities | | |
| (i) Borrowings | 15,122.56 | 4,667.52 |
| (ii) Other financial liabilities | 560.03 | 7.90 |
| (b) Provisions | 139.44 | 99.57 |
| (c) Deferred tax liabilities (net) | 2,342.95 | 2,044.18 |
| (d) Other non-current liabilities | 635.00 | 701.67 |
| Total non-current liabilities | 18,799.98 | 7,520.84 |
| Current liabilities | | |
| (a) Financial liabilities | | |
| (i) Borrowings | 11,011.63 | 1,415.83 |
| (ii) Trade payables | | |
| A) Total outstanding dues of micro enterprises and small enterprises | 718.66 | 3,003.73 |
| B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 5,828.13 | 1,868.71 |
| (iii) Other financial liabilities | 3,678.25 | 4,127.79 |
| (b) Other current liabilities | 4,433.61 | 1,644.71 |
| (c) Provision | 131.93 | 99.23 |
| (d) Current tax liabilities (net) | 311.49 | 36.82 |
| Total current liabilities | 26,113.70 | 12,196.82 |
| TOTAL EQUITY AND LIABILITIES | 195,624.67 | 158,383.68 |

GURUGRAM

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PTC INDUSTRIES

ASPIRE · INNOVATE · ACHIEVE

PTC Industries Limited

(Website: www.ptcil.com; email: ptc@ptcil.com; CIN: L27109UP1963PLC002931)

Statement of consolidated cash flow for the year ended 31 March 2026

(€ in lakhs, unless otherwise stated)

Particulars	Year ended	Year ended
	31 March 2026	31 March 2025
	(Audited)	(Audited)
Net profit before tax	12,694.56	7,921.34
Exceptional item		(93.87)
Foreign currency transition reserve	(1,268.92)	(299.48)
Depreciation and amortisation expense	3,669.29	1,854.85
Unrealised foreign exchange fluctuation loss	(289.24)	163.47
(Gain)/loss on disposal of property plant and equipment (net)	147.78
Amortisation of deferred income- government grant	(66.67)	(66.67)
(Gain)/loss on investment at fair value through profit or loss (net)	0.91	(0.90)
Finance cost	834.56	604.30
Share based payment expense	39.45	92.95
Interest income	(2,038.72)	(2,652.98)
Operating profit before working capital changes (current and non-current)	13,723.00	7,523.01
Changes in trade receivables	(12,722.01)	305.10
Changes in inventories	(9,084.59)	(5,793.62)
Changes in other financial assets	14.73	3,266.00
Changes in other assets	(1,985.51)	(3,072.40)
Changes in provisions	(285.40)	1.16
Changes in trade and other payables	1,759.06	817.22
Changes in other financial liabilities	697.77	213.57
Changes in other liabilities	2,722.23	(396.89)
Cash generated from operations before tax	(5,160.72)	2,863.15
Income taxes paid (net)	(1,705.26)	(1,504.56)
Net cash generated from operating activities [A]	(6,865.98)	1,358.59
B. Cash flow from investing activities
Purchase of property, plant and equipment and intangible assets [including capital advances and creditors for capital goods]	(31,732.37)	(18,998.45)
Proceeds from sale of property plant and equipments	2.00	45.70
Investments made		(17,011.62)
Interest received	2,164.37	2,652.98
Other bank balances not considered as cash and cash equivalents (net)	2,418.68	(16,881.18)
Net cash used in investing activities [B]	(27,147.32)	(50,192.57)
C. Cash flow from financing activities
Proceeds from long-term borrowings	10,455.04	2,656.34
(Repayment) of long-term borrowings	(46.40)	(8,109.90)
Proceed / (Repayment) of Short-term borrowings (net)	9,595.80	(7,177.52)
Repayment of lease liability	(673.66)	(42.78)
Finance cost paid	(834.56)	(604.30)
Proceeds from issue of equity shares (net of cost issuance expenses)	30.02	67,636.85
Net cash generated from financing activities [C]	18,526.24	54,358.69
D. Net increase/(decrease) in cash and cash equivalents [A+B+C]	(15,487.06)	5,524.71
E. Cash and cash equivalents at the beginning of the year	18,954.81	13,430.10
Closing balance of cash and cash equivalent [D+E]	3,467.75	18,954.81

Components of cash and cash equivalents:
Balances with banks 419.71 1,462.73
Cash on hand 5.55 5.42
Balances in deposit account with original maturity upto three months 3,042.49 17,486.66
3,467.75 18,954.81

GURUGRAM

---

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)

Notes:

1. The consolidated financial results of the Company ("the Holding Company"), its subsidiaries (the Holding and its subsidiary together referred to as the "Group") and joint venture for the quarter and year ended 31 March 2026 have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on 30 May 2026. The consolidated financial results for the current year, have been subjected to audit by the Statutory Auditors of the group. The Statutory Auditors have expressed an unmodified opinion in their report on these results.

2. The consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard (Ind AS) 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.

4. Effective 21 November 2025, the Government of India notified the four Labour Codes, consolidating 29 existing labour laws. The Ministry of Labour & Employment has published draft Central Rules and FAQs on 30 December 2025 and final rules on 8 May 2026, to facilitate assessment of the financial impact arising from these regulatory changes. Under IND AS 19, changes to employee benefit plans arising from the New Labour Codes constitute plan amendments and they are required to be treated as past service costs and recognised as an expense in the statement of profit and loss. Accordingly, the resultant impact on past service cost, which is not material to the group, has been recognised as employee benefit expenses in the quarter and year ended 31 March 2026.

5. The figures for the last quarter of the current and previous financial year are the balancing figures between audited figures in respect of the full financial year and the published year to date figures up to the end of third quarter of the current and previous financial year.

6. 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

(Sachin Agarwal)
Chairman and Managing Director

Place: Lucknow
Date: 30 May 2026

---

PTC INDUSTRIES

ASPIRE · INNOVATE · ACHIEVE

PTC Industries Limited

(Website: www.ptcil.com; email: ptc@ptcil.com; CIN: L27109UP1963PLC002931)

Statement of standalone financial results for the quarter and year ended 31st March 2026
(€ in lakhs, except per share data)

| | Particulars | 3 months ended
31 March 2026 | Preceding 3 months
ended
31 December 2025 | Corresponding 3
months ended in
the previous year
31 March 2025 | Year ended
31 March 2026 | Year ended
31 March 2025 |
| --- | --- | --- | --- | --- | --- | --- |
| | | (Unaudited) | (Unaudited) | (Unaudited) | (Audited) | (Audited) |
| 1 | Income | | | | | |
| | (a) Revenue from operations | 9,576.74 | 6,807.16 | 6,905.35 | 28,979.61 | 24,269.26 |
| | (b) Other income | 1,192.60 | 689.33 | 1,079.97 | 3,714.58 | 3,439.61 |
| | Total income | 10,769.34 | 7,496.49 | 7,985.32 | 32,694.19 | 27,708.87 |
| 2 | Expenses | | | | | |
| | (a) Cost of materials consumed | 4,849.61 | 3,533.80 | 2,852.07 | 13,836.46 | 9,817.63 |
| | (b) Changes in inventories of finished goods and work-in-progress | (18.48) | (628.12) | (926.16) | (889.10) | (1,710.90) |
| | (c) Employee benefits expense | 1,176.87 | 864.65 | 820.11 | 3,625.47 | 2,916.36 |
| | (d) Finance costs | 141.46 | 134.90 | 67.25 | 483.40 | 792.86 |
| | (e) Depreciation and amortisation expense | 471.40 | 471.72 | 457.17 | 1,857.07 | 1,727.12 |
| | (f) Other expenses | 2,682.14 | 2,362.09 | 2,683.86 | 9,359.76 | 9,423.33 |
| | Total expenses | 9,303.00 | 6,739.04 | 5,934.30 | 28,273.06 | 22,966.40 |
| | Profit before exceptional item and tax (1-2) | 1,466.34 | 757.45 | 2,051.02 | 4,421.13 | 4,742.47 |
| | Exceptional items | - | - | - | - | - |
| 3 | Profit before tax (1-2) | 1,466.34 | 757.45 | 2,051.02 | 4,421.13 | 4,742.47 |
| 4 | Tax expense: | | | | | |
| | (a) Current tax | 241.48 | 166.90 | 500.53 | 1,035.65 | 1,120.23 |
| | (b) Deferred tax | 120.43 | 34.50 | 42.94 | 90.70 | 118.68 |
| | Total tax expense | 361.91 | 201.40 | 543.47 | 1,126.35 | 1,238.91 |
| 5 | Profit for the period/ year (3-4) | 1,104.43 | 556.05 | 1,507.55 | 3,294.78 | 3,503.56 |
| 6 | Other comprehensive income | | | | | |
| | (i) Items that will not be reclassified to the statement of profit and loss | 46.55 | (8.23) | (13.59) | 21.87 | (32.50) |
| | (ii) Income-tax relating to items that will not be reclassified to the statement of profit and loss | (11.71) | 2.07 | 3.42 | (5.50) | 8.28 |
| | Total other comprehensive income | 34.84 | (6.16) | (10.17) | 16.37 | (24.62) |
| 7 | Total comprehensive income for the period (comprising profit and other
comprehensive income for the period/ year) (5+6) | 1,139.27 | 549.89 | 1,497.38 | 3,311.15 | 3,478.94 |
| 8 | Paid-up equity share capital (€ 10 per share) | | | | 1,499.25 | 1,498.41 |
| 9 | Other equity as per balance sheet | | | | 134,919.01 | 131,539.22 |
| 10 | Earnings per share
(Face value of € 10/- each): | | | | | |
| | (a) Basic | 7.36 | 3.71 | 10.06 | 21.99 | 23.75 |
| | (b) Diluted | 7.36 | 3.71 | 10.05 | 21.98 | 23.73 |

• not annualised

GURUGRAM

---

PTC INDUSTRIES

ASPIRE · INNOVATE · ACHIEVE

PTC Industries Limited

(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 standalone assets and liabilities as at 31st March 2026
(₹ in lakhs, unless otherwise stated)

| Particulars | As at
31 March 2026
(Audited) | As at
31 March 2025
(Audited) |
| --- | --- | --- |
| ASSETS | | |
| Non-current assets | | |
| (a) Property, plant and equipment | 22,724.58 | 22 848.66 |
| (b) Capital work-in-progress | 441.39 | 2 910.78 |
| (c) Investment property | 164.61 | 168.15 |
| (d) Other intangible assets | 4,020.65 | 106.19 |
| (e) Financial assets | | |
| (i) Investments | 87,597.75 | 59 248.93 |
| (ii) Loans | 725.06 | |
| (iii) Other financial assets | 1,342.82 | 406.23 |
| (f) Non-current tax assets (net) | 184.49 | 367.81 |
| (g) Other non-current assets | 357.04 | 295.45 |
| Total non current assets | 117,558.39 | 86 352.20 |
| Current assets | | |
| (a) Inventories | 9,035.10 | 7 839.33 |
| (b) Financial assets | | |
| (i) Investments | 9.08 | 9.99 |
| (ii) Trade receivables | 14,294.63 | 9 454.10 |
| (iii) Cash and cash equivalents | 3,049.08 | 15 307.76 |
| (iv) Bank balances other than (iii) above | 6,592.26 | 19 228.08 |
| (v) Loans | 178.28 | 41.47 |
| (vi) Other financial assets | 173.70 | 245.22 |
| (c) Other current assets | 2,326.71 | 2 197.08 |
| Total current assets | 35,658.84 | 54,323.03 |
| TOTAL ASSETS | 153,217.23 | 140,675.23 |
| EQUITY AND LIABILITIES | | |
| Equity | | |
| (a) Equity share capital | 1,499.25 | 1,498.41 |
| (b) Other equity | 134,919.01 | 131,539.22 |
| Total equity | 136,418.26 | 133,037.63 |
| Liabilities | | |
| Non-current liabilities | | |
| (a) Financial liabilities | | |
| (i) Borrowings | 494.82 | 199.30 |
| (ii) Other financial liabilities | 7.90 | 7.90 |
| (b) Provisions | 115.30 | 90.76 |
| (c) Deferred tax liabilities (net) | 1,870.38 | 1,774.18 |
| (d) Other non current liabilities | 635.00 | 701.67 |
| Total non-current liabilities | 3,123.40 | 2,773.81 |
| Current liabilities | | |
| (a) Financial liabilities | | |
| (i) Borrowings | 6,634.28 | 1,077.94 |
| (ii) Trade payables | | |
| A) Total outstanding dues of micro enterprises and small enterprises | 539.70 | 423.83 |
| B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 1,140.11 | 1,113.56 |
| (iii) Other financial liabilities | 1,101.34 | 1,173.76 |
| (b) Other current liabilities | 4,133.12 | 979.39 |
| (c) Provision | 127.02 | 95.31 |
| Total current liabilities | 13,675.57 | 4,863.79 |
| TOTAL EQUITY AND LIABILITIES | 153,217.23 | 140,675.23 |

GURUGRAM

---

PTC INDUSTRIES

ASPIRE · INNOVATE · ACHIEVE

PTC Industries Limited

(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 standalone cash flow for the year ended 31st March 2026
(€ in lakhs, unless otherwise stated)

| Particulars | Year ended
31 March 2026
(Audited) | Year ended
31 March 2025
(Audited) |
| --- | --- | --- |
| A. Cash flow from operating activities | | |
| Net profit before tax | 4,421.13 | 4,742.47 |
| Adjustment for: | | |
| Depreciation and amortisation expense | 1,857.07 | 1,727.12 |
| Unrealised foreign exchange fluctuation loss/(gain) | (110.91) | 147.85 |
| Amortisation of deferred income- government grant | (66.67) | (66.67) |
| (Gain)/loss on investment at fair value through profit or loss (net) | 0.91 | (0.90) |
| Interest expense | 483.40 | 585.59 |
| Interest Income | (1,520.09) | (2,402.71) |
| Share based payment expense | 36.60 | 85.61 |
| Operating profit before working capital changes | 5,101.44 | 4,818.36 |
| Inflow and outflow on account of : | | |
| Decrease/(increase) in trade receivables | (4,383.04) | 417.65 |
| (Increase) in inventories | (1,195.77) | (2,059.43) |
| Decrease in other financial assets | 143.00 | 3,323.66 |
| (Increase) in other assets | (136.30) | (853.54) |
| Decrease/(increase) financial assets-loans | (136.81) | 47.89 |
| Increase/(decrease) in provisions | 72.63 | (5.51) |
| Increase in trade and other payables | 140.03 | 219.92 |
| Increase in other financial liabilities | 190.76 | 105.84 |
| Increase/(decrease) in other liabilities | 2,783.72 | (348.34) |
| Cash generated from operations before tax | 2,579.66 | 5,666.50 |
| Income taxes paid (net) | (846.83) | (1,123.07) |
| Net cash generated from operating activities [A] | 1,732.83 | 4,543.43 |
| B. Cash flow from investing activities | | |
| Purchase of property, plant and equipment and intangible assets | (3,494.62) | (1,827.39) |
| [including CWIP, capital advances and creditors for capital goods] | | |
| Proceeds from disposal of property, plant and equipments | 2.00 | 45.70 |
| Investments made in subsidiaries/joint venture | (28,345.96) | (40,381.02) |
| Interest received | 2,112.31 | 2,402.71 |
| Fixed deposits with bank (Net) | 11,035.53 | (16,882.94) |
| Loan given to subsidiary | (699.26) | - |
| Net cash used in investing activities [B] | (19,390.00) | (56,642.94) |
| C. Cash flow from financing activities | | |
| Proceeds from long-term borrowings | 341.93 | - |
| (Repayment) of long-term borrowings | (46.40) | (6,130.99) |
| Proceeds / (Repayment) of Short-term borrowings (net) | 5,556.34 | (6,884.58) |
| Finance cost paid | (483.40) | (585.59) |
| Proceeds from preferential issue of equity shares (net of cost issuance expenses) | 30.02 | 67,636.85 |
| Net cash generated from financing activities [C] | 5,398.49 | 54,035.69 |
| D. Net increase/(decrease) in cash and cash equivalents [A+B+C] | (12,258.68) | 1,936.18 |
| E. Cash and cash equivalents at the beginning of the year | 15,307.76 | 13,371.58 |
| Closing balance of cash and cash equivalent [D+E] | 3,049.08 | 15,307.76 |

Components of cash and cash equivalents:

Balances with banks
43.59
72.30

Cash on hand
4.49
3.46

Balances in deposit account with original maturity upto three months
3,001.00
15,232.00

3,049.08
15,307.76

GURUGRAM

---

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)

Notes:

1. The standalone financial results of the Company for the quarter and year ended 31 March 2026 have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on 30 May 2026. The standalone financial results for the current year, have been subjected to audit by the Statutory Auditors of the company. The Statutory Auditors have expressed an unmodified opinion in their report on these results.

2. The standalone financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard (Ind AS) 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 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.

4. Effective 21 November 2025, the Government of India notified the four Labour Codes, consolidating 29 existing labour laws. The Ministry of Labour & Employment has published draft Central Rules and FAQs on 30 December 2025 and final rules on 8 May 2026, to facilitate assessment of the financial impact arising from these regulatory changes. Under IND AS 19, changes to employee benefit plans arising from the New Labour Codes constitute plan amendments and they are required to be treated as past service costs and recognised as an expense in the statement of profit and loss. Accordingly, the resultant impact on past service cost, which is not material to the Company, has been recognised as employee benefit expenses in the quarter and year ended 31 March 2026.

5. During the year ended March 31, 2026, the company has invested Rs 28,346 lakhs in equity shares of its wholly owned subsidiary Aeroloy Technologies Limited.

6. The figures for the last quarter of the current and previous financial year are the balancing figures between audited figures in respect of the full financial year and the published year to date figures up to the end of third quarter of the current and previous financial year.

7. The figures for the previous periods/year have been re-grouped/re-arranged wherever necessary to conform to the current period presentation.

Place: Lucknow
Date: 30 May 2026

Chairman and Managing Director

---

PTC INDUSTRIES
ASPIRE • INNOVATE • ACHIEVE

PTC INDUSTRIES LIMITED
Advanced Manufacturing & Technology Centre
NH 25A, Sarai Shahjadi, Lucknow 227 101
Uttar Pradesh, India

Annexure - 3

To,
National Stock Exchange of India Limited
Exchange Plaza, C-1, Block G Bandra Kurla
Complex, Bandra (E),
Mumbai-400051

To
BSE Limited
Department of Corporate Services - Listing
Phiroze Jeejeebhoy Towers, Dalal Street,
Mumbai – 400001

SYMBOL: PTCIL
BSE Code: 539006

Subject: Declaration pursuant to Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Dear Sir,

I, Sachin Agarwal, Chairman and Managing Director of PTC Industries Limited having its Registered Office at NH 25A, Sarai Sahjadi, Bani, Lucknow-226401, Uttar Pradesh, India, hereby declare that, in terms of the provision of Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, I confirm and declare that the Statutory Auditors of the Company, S. N. Dhawan & Co LLP, Chartered Accountants, have issued an Audit Report with unmodified opinion on the Audited Financial Results of the Company (Standalone & Consolidated) for the quarter and year ended on March 31, 2026.

Kindly take this declaration on your records.

Thanking you,

For PTC Industries Limited

SACHIN
AGARWAL
Sachin Agarwal
Chairman and Managing Director
DIN: 00142885

Date: May 30, 2026

CIN- L27109UP1963PLC002931
Tel: +91 522 7111017 | Fax: +91 522 2265302 | Email: info@ptcil.com | Website: www.ptcil.com