Premium Capital Market and Investment Limited held its Board of Directors meeting on November 03, 2026, at its registered office in Indore. The meeting commenced at 12:40 PM and concluded at 1:20 PM.

The Board approved and took on record the unaudited financial results for the quarter ended September 30, 2026, along with the Limited Review Reports from the statutory auditors.

Financial Results Highlights (Amount in INR Lakhs, except per share data)

Quarter Ended September 30, 2026 (Unaudited):

  • Total Income from Operations: ₹20.67
  • Total Expenses: ₹45.51
  • Profit/(Loss) before tax: (₹24.85)
  • Tax Expense: ₹0.90 (Deferred Tax)
  • Profit/(Loss) for the period: (₹25.75)
  • Basic Earnings Per Share: (₹0.39)
  • Diluted Earnings Per Share: (₹0.39)

Comparative Quarterly Performance:

  • Q2 FY26 (Sep 2025): Profit of ₹7.19 lakh, EPS ₹0.11
  • Q1 FY27 (Jun 2026): Profit of ₹2.24 lakh, EPS ₹0.03

Half Year Ended September 30, 2026 (Unaudited):

  • Total Income from Operations: ₹425.10
  • Profit/(Loss) before tax: (₹14.20)
  • Profit/(Loss) for the period: (₹18.56)
  • Basic Earnings Per Share: (₹0.28)

Year Ended March 31, 2026 (Audited):

  • Total Income from Operations: ₹1,073.20
  • Profit/(Loss) before tax: ₹2.83
  • Profit/(Loss) for the period: ₹2.08
  • Basic Earnings Per Share: ₹0.03

Balance Sheet Position as at September 30, 2026 (Rs. In Lakhs)

Assets:

  • Total Non-Current Assets: ₹50.93
  • Property, Plant and Equipment: ₹30.05
  • Deferred tax assets (net): ₹19.95
  • Other Non-Current Assets: ₹0.93
  • Total Current Assets: ₹97.56
  • Inventories: ₹94.23
  • Trade Receivables: ₹1.03
  • Cash and Cash Equivalents: ₹2.29
  • Other Current Assets: ₹0.01
  • Total Assets: ₹148.49

Equity and Liabilities:

  • Equity Share Capital: ₹655.37 (Face Value ₹10)
  • Reserves and Surplus: (₹758.19)
  • Total Equity: (₹102.82)
  • Non-Current Liabilities: ₹247.50 (Borrowings)
  • Current Liabilities: ₹3.81
  • Trade Payables: ₹3.28 (MSME: ₹0.65, Others: ₹2.63)
  • Other Current Liabilities: ₹0.19
  • Provisions: ₹0.34
  • Total Liabilities: ₹251.31

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net Cash Flow from Operating Activities: (₹2.64)
  • Net Cash Flow from Investing Activities: ₹0
  • Net Cash Flow from Financing Activities: ₹0
  • Net Decrease in Cash & Cash Equivalents: (₹2.64)
  • Cash & Cash Equivalents at beginning: ₹4.93
  • Cash & Cash Equivalents at end: ₹2.29

Additional Information

  • The financial results were reviewed by the Audit Committee and approved by the Board on November 03, 2026
  • Statutory auditors expressed an unmodified opinion on the results
  • The company operates as a single segment business under Ind AS 108
  • No joint ventures or associate companies as of September 30, 2026
  • The financial results were prepared in accordance with Ind AS 34 and Companies Act, 2013 requirements
  • Limited review conducted by Scan & Co. Chartered Accountants (Firm Reg. No. 113954W)