Board Meeting Details

The Board of Directors meeting was held on 13th November 2026 at 23, II Floor, North West Avenue, Club Road, West Punjabi Bagh, New Delhi - 110026. The meeting commenced at 3:30 PM and concluded at 6:40 PM.

Financial Results Approval

The Board approved the following:

1. Unaudited Financial Results for quarter and half-year ended 30 September 2026

2. Statement of Assets and Liabilities

3. Cash Flow Statement

4. Limited Review Report

5. Statement of Deviation or Variation pursuant to Regulation 32 of LODR

6. Monitoring Agency Report pursuant to Regulation 32(6) & (7) of LODR

Financial Performance Summary (₹ in Lakhs)

Quarter Ended 30-Sep-2026:

  • Total Income: ₹1,023.01
  • Total Expenses: ₹561.32
  • Profit Before Tax: ₹461.69
  • Profit for the Period: ₹451.69
  • Basic EPS: ₹0.09
  • Diluted EPS: ₹0.09

Half-Year Ended 30-Sep-2026:

  • Total Income: ₹1,668.58
  • Total Expenses: ₹793.14
  • Profit Before Tax: ₹876.44
  • Profit for the Period: ₹876.44
  • Basic EPS: ₹0.18
  • Diluted EPS: ₹0.18

Comparative Figures (Quarter Ended 30-Sep-2025):

  • Total Income: ₹22.94
  • Profit for the Period: ₹8.30
  • Basic EPS: ₹0.01

Revenue Breakdown

  • Interest Income (Q2): ₹316.02
  • Other Income (Q2): ₹707.00
  • Total Revenue from Operations (Q2): ₹316.02

Expense Breakdown (Q2)

  • Finance Cost: ₹45.38
  • Employee Benefits Expenses: ₹5.75
  • Depreciation and Amortisation: ₹0.08
  • Other Expenses: ₹510.11

Capital Structure

  • Paid-up Equity Share Capital: ₹492.75 lakhs (Face value Re. 1 per share)
  • Other Equity: ₹(63.11) lakhs

Balance Sheet Position as at 30-Sep-2026 (₹ in Lakhs)

Assets:

  • Total Assets: ₹7,537.86
  • Financial Assets: ₹7,175.90
  • Cash and cash equivalents: ₹451.59
  • Investments: ₹194.75
  • Loans: ₹3,908.98
  • Other financial assets: ₹2,620.58
  • Non-financial Assets: ₹361.96
  • Property, plant and equipment: ₹261.35
  • Stock in hand: ₹47.82
  • Other non-financial assets: ₹52.79

Liabilities and Equity:

  • Total Financial Liabilities: ₹1,785.97
  • Non-financial Liabilities: ₹11.06
  • Total Equity: ₹5,740.85
  • Equity Share Capital: ₹4,927.50
  • Other Equity: ₹813.35

Cash Flow Statement (Half-Year Ended 30-Sep-2026)

  • Net Cash from Operating Activities: ₹(4,597.10)
  • Net Cash from Investing Activities: ₹918.31
  • Net Cash from Financing Activities: ₹4,106.26
  • Net Increase in Cash: ₹427.47
  • Cash at Beginning: ₹24.12
  • Cash at End: ₹451.59

Fund Raising Details

  • Mode of Fund Raising: Equity Shares
  • Date of Raising Funds: 26th May 2026 (Date of allotment)
  • Amount Raised: ₹41,06,25,000 (Rupees Forty-One Crores Six Lakhs Twenty-Five Thousand only)
  • Monitoring Agency: Infomerics Valuation and Rating Limited

Fund Utilization

  • No Deviation/Variation in use of funds raised
  • Funds utilized in accordance with objects specified in offer document
  • Objects included: Funding working capital requirements and General Corporate Purposes

Auditor's Review Report

Sudhir Agarwal & Associates, Chartered Accountants (FRN 509930C) issued a limited review report confirming:

  • Review conducted in accordance with SRE 2410
  • No material misstatements identified
  • Financial results prepared in accordance with Ind AS and SEBI LODR Regulations
  • Conclusion not modified

Additional Information

  • Previous period figures have been regrouped/rearranged wherever necessary
  • Segment reporting not applicable as company operates in single business segment
  • Results available on BSE website (www.bseindia.com) and company website (www.panaficindustrialsitd.in)