Panth Infracon Q2 FY27 EPS Correction Filing

Key Financial Results - Standalone (₹ in Lakhs except per share data)

Quarter Ended September 30, 2026:

Total Income: ₹9,493.97 (vs ₹0.00 in Q2 FY26)
Revenue from Operations: ₹9,493.97 (vs ₹14,559.30 in Q2 FY26)
Other Income: ₹0.00 (vs ₹0.10 in Q2 FY26)
Total Expenses: ₹9,146.68 (vs ₹13,794.29 in Q2 FY26)
Purchase of Stock-in-Trade: ₹2,084.51
Changes in Inventories: ₹7,062.15
Other Expenses: ₹0.02
Profit Before Tax: ₹347.30 (vs ₹765.10 in Q2 FY26)
Tax Expenses: ₹0.00 (vs ₹0.00 in Q2 FY26)
Profit for the Period: ₹347.30 (vs ₹765.10 in Q2 FY26)
Earnings Per Share (Basic & Diluted): ₹0.63 (vs ₹3.07 in Q2 FY26)

Half Year Ended September 30, 2026:

Total Income: ₹9,493.97 (vs ₹17,900.50 in H1 FY26)
Profit Before Tax: ₹341.50 (vs ₹1,107.70 in H1 FY26)
Profit for the Period: ₹341.50 (vs ₹1,107.70 in H1 FY26)
Earnings Per Share (Basic & Diluted): ₹0.06 (vs ₹4.45 in H1 FY26)

Key Financial Results - Consolidated (₹ in Lakhs except per share data)

Quarter Ended September 30, 2026:

Total Income: ₹21,105.97 (vs ₹18,559.40 in Q2 FY26)
Revenue from Operations: ₹21,105.97 (vs ₹18,559.30 in Q2 FY26)
Profit Before Tax: ₹11,959.30 (vs ₹765.10 in Q2 FY26)
Profit for the Period: ₹11,959.30 (vs ₹765.10 in Q2 FY26)
Earnings Per Share (Basic & Diluted): ₹21.68 (vs ₹3.07 in Q2 FY26)

Half Year Ended September 30, 2026:

Total Income: ₹21,105.97 (vs ₹17,900.50 in H1 FY26)
Profit Before Tax: ₹11,953.50 (vs ₹1,107.70 in H1 FY26)
Profit for the Period: ₹11,953.50 (vs ₹1,107.70 in H1 FY26)
Earnings Per Share (Basic & Diluted): ₹21.67 (vs ₹4.45 in H1 FY26)

Balance Sheet Position as at September 30, 2026

Standalone (₹ in Lakhs):

Total Assets: ₹21,208.76 (vs ₹16,927.38 as at March 31, 2026)
Non-current Assets: ₹7,030.40 (Property, plant and equipment: ₹3.32; Other financial assets: ₹6,930.24; Other Non Current Investment: ₹96.84)
Current Assets: ₹14,178.36 (Trade receivables: ₹10,773.02; Loans and advances: ₹3,397.87; Cash and cash equivalents: ₹4.64)
Total Equity: ₹7,222.29 (Equity share capital: ₹5,515.88; Other equity: ₹1,706.41)
Non-current Liabilities: ₹6,356.59 (Borrowings)
Current Liabilities: ₹7,629.88

Consolidated (₹ in Lakhs):

Total Assets: ₹26,710.76 (vs ₹16,927.38 as at March 31, 2026)
Non-current Assets: ₹7,030.40
Current Assets: ₹19,680.36 (Trade receivables: ₹16,275.02; Loans and advances: ₹3,397.87; Cash and cash equivalents: ₹2.64)
Total Equity: ₹12,724.29 (Equity share capital: ₹5,516.88; Other equity: ₹7,207.41)
Non-current Liabilities: ₹6,356.50 (Borrowings)
Current Liabilities: ₹7,620.88

Cash Flow Statement for Period Ended September 30, 2026

Standalone (₹ in Lakhs):

Net cash flows from operating activities: ₹(26)
Net cash flows from investing activities: ₹0
Net cash flows from financing activities: ₹0
Net decrease in cash and cash equivalents: ₹(26)
Cash and cash equivalents at end: ₹2.63 (Balance with bank: ₹1.01; Cash in hand: ₹1.62)

Consolidated (₹ in Lakhs):

Net cash flows from operating activities: ₹82
Net cash flows from investing activities: ₹0
Net cash flows from financing activities: ₹0
Net increase in cash and cash equivalents: ₹82
Cash and cash equivalents at end: ₹61.46 (Balance with bank: ₹1.01; Cash in hand: ₹60.45)

Auditor Review and Qualifications

The Statutory Auditors, Sarang Shivajirao Chavan and Associates, carried out a 'Limited Review' of the results as per Regulation 33 of SEBI (LODR) Regulations, 2015. Key qualifications include:

Balances of trade receivables, trade payables, loans and advances are subject to confirmation and reconciliation
The consequential impact, if any, on the financial results is presently not ascertainable
The review was based solely on documents, explanations, and representations provided by management
The consolidated results include the results of AI Subh Enterprise FZ-LLC (Subsidiary Company)

Board Meeting Details

The Board Meeting was held on October 27, 2026, commenced at 6:30 PM and concluded at 7:00 PM. The results were reviewed by the Audit Committee and approved by the Board of Directors.