Pursuant to SEBI Circular No. SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated December 31, 2024, and exchange circulars, the company submitted its Integrated Filing (Financial) for the second quarter and half year ended September 30, 2026.

In accordance with Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Board of Directors in its 06/2026-27 meeting held on November 11, 2026, at the Corporate Office (Guardian House, 139, Infantry Road, Bangalore-560001) considered and approved the following:

1. The un-audited standalone financial results of the company for the second quarter and half year ended September 30, 2026.

2. The meeting commenced at 02:00 PM IST and concluded at 04:15 PM IST.

A copy of the results, along with the Limited Review Report from the auditors, Phillipos George & Co. LLP (FRN: 0026505/5000272), is enclosed.

Financial Performance Highlights (Standalone)

(All figures in ₹ lakhs)

Half Year Ended September 30, 2026 (Unaudited)

  • Total Revenue: ₹739.00
  • Revenue from Operations: ₹717.52
  • Other Income: ₹21.48
  • Total Expenses: ₹555.56
  • Purchases of stock-in-trade: ₹247.28
  • Employee benefits expense: ₹132.09
  • Depreciation and amortization: ₹11.82
  • Other expenses: ₹165.47
  • Profit Before Tax (PBT): ₹183.44
  • Tax Expense: ₹48.45
  • Current tax for current year: ₹46.65
  • Deferred tax expense: ₹1.80
  • Profit For The Period (PAT): ₹134.99
  • Earnings Per Share (EPS) (of ₹10 each): ₹10.31 (Basic & Diluted)

Comparative Financials

| Particulars | H1 Ended Sep 30, 2026 (Unaudited) | H1 Ended Sep 30, 2025 (Unaudited) | Year Ended Mar 31, 2026 (Audited) |

| Total Revenue | 739.00 | 598.23 | 1,227.67 |

| Total Expenses | 555.56 | 501.44 | 1,000.88 |

| Profit Before Tax | 183.44 | 96.79 | 226.78 |

| Profit For The Period | 134.99 | 73.09 | 164.03 |

| EPS (₹) | 10.31 | 5.58 | 12.52 |

Cash Flow Statement (H1 Ended Sep 30, 2026)

  • Net cash from operating activities: ₹179.12 lakhs
  • Net cash used in investing activities: ₹(40.54) lakhs (primarily purchase of assets: ₹(5.60) lakhs)
  • Net cash used in financing activities: ₹(52.40) lakhs (dividends paid)
  • Net increase in cash and cash equivalents: ₹126.48 lakhs
  • Cash and cash equivalents at period end: ₹851.38 lakhs

Notes to Accounts

1. The company operates in a single reportable segment: "Hospitality Services".

2. The results were reviewed by the Audit Committee and approved by the Board on November 11, 2026.

3. Previous period figures have been regrouped/rearranged for comparability.

4. The figures for the year ended March 31, 2026, are the balancing figures between the audited annual figure and the unaudited H1 FY2026 figure.

5. The financial results are available on the company's website: www.pecospub.com.

6. The company prepares its books under Accounting Standards but has not adopted Indian Accounting Standards (Ind AS).

7. The company has no separate reportable segments as per AS-17.

8. Disclosures on loans and debt securities are not applicable.

9. Related Party Transaction disclosures under Regulation 23(9) are not applicable as the company, listed on the BSE SME platform, has a paid-up capital and net worth below the specified thresholds per Regulation 15(2) of SEBI (LODR).