P. H. CAPITAL LTD. — Quarter and year ended 31st March 2026 (audited; quarter ended 31.03.2026)
| Sr. No. | Particulars | QUARTER ENDED | YEAR ENDED |
|---|---|---|---|
| 31.03.2026 (Unaudited) | 31.12.2025 (Audited) | ||
| 1 | Total income from operations (Net) | 2,269.61 | 218.98 |
| 2 | Net Profit / (Loss) for the period (before Tax, Exceptional and/or Extraordinary items) | (192.10) | (165.28) |
| 3 | Net Profit / (Loss) for the period after tax (after Extraordinary & Exceptional items) | (160.09) | (126.49) |
| 4 | Total Comprehensive Income for the period (comprehensive profit for the period (after Tax and other comprehensive income after tax)) | (149.62) | (126.49) |
| 5 | Paid up Equity Share Capital of Rs. 10/- | 300.01 | 300.01 |
| 6 | Reserves | – | – |
| 7 | Earnings Per Share not annualised (FV of Rs. 10/- each) Basic & Diluted | (5.34) | (4.22) |
| 8 | Earnings Per Share (after extraordinary items) (of Rs. 10/- each) Basic & Diluted | (5.34) | (4.22) |
| PARTICULARS | HALF YEAR ENDED 31-Mar-26 Audited | YEAR ENDED 31-Mar-25 Audited |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES: | ||
| NET PROFIT BEFORE TAX | 458.04 | 1,079.06 |
| ADJUSTMENTS FOR: | ||
| DEPRECIATION | 22.22 | 30.24 |
| PROFIT ON SALE OF FIXED ASSET | (15.94) | – |
| INTEREST INCOME | (124.89) | (2.02) |
| FINANCE EXPENSES | 17.65 | 32.46 |
| OPERATING PROFIT BEFORE WORKING CAPITAL CHANGES | 357.07 | 1,139.74 |
| ADJUSTMENTS FOR WORKING CAPITAL CHANGES | ||
| INVENTORIES | 5,419.85 | (2,669.49) |
| TRADE RECEIVABLES | 0.00 | 406.14 |
| OTHER NON CURRENT ASSETS | 1.62 | (2.14) |
| OTHER CURRENT ASSETS | (358.56) | (1.28) |
| OTHER FINANCIAL ASSETS | (17.90) | – |
| CASH AND BANK BALANCE OTHER THAN FREE | 6.86 | (7.49) |
| OTHER FINANCIAL LIABILITIES | (553.97) | 12.74 |
| TRADE PAYABLES | (9.43) | 552.84 |
| OTHER CURRENT LIABILITIES | (4.64) | (1.56) |
| SHORT TERM PROVISIONS | (0.97) | 0.48 |
| NET WORKING CAPITAL CHANGES | 4,839.94 | (570.02) |
| LESS: CURRENT TAXES | (301.49) | (213.12) |
| NET CASH GENERATED FROM OPERATIONS | 4,538.45 | (783.14) |
| B. CASH FLOW FROM INVESTING ACTIVITIES: | ||
| PURCHASE OF PROPERTY, PLANT & EQUIPMENTS | (0.63) | (14.65) |
| SALE OF PROPERTY, PLANT & EQUIPMENTS | 111.27 | – |
| PURCHASES OF INVESTMENTS | (1,850.00) | – |
| INTEREST RECEIVED | 124.89 | 2.02 |
| NET CASH USED IN INVESTING ACTIVITIES | (1,614.46) | (12.63) |
| C. CASH FLOW FROM FINANCING ACTIVITIES: | ||
| LONG TERM BORROWINGS (NET OF REPAYMENTS) | (38.03) | (20.38) |
| SHORT TERM BORROWINGS (NET OF REPAYMENTS) | (20.38) | 1.62 |
| LEASE LIABILITY RECOGNITION (REPAYMENT) | (3.96) | (8.61) |
| FINANCE EXPENSES | (17.65) | (32.46) |
| DIVIDEND PAID | (6.77) | (7.50) |
| NET CASH FROM FINANCING ACTIVITIES | (86.80) | (67.33) |
| NET INCREASE IN CASH AND CASH EQUIVALENTS | 2,837.19 | (863.10) |
| OPENING BALANCE OF CASH AND CASH EQUIVALENTS | 170.92 | 1,034.02 |
| CLOSING BALANCE OF CASH AND CASH EQUIVALENTS | 3,008.11 | 170.92 |
| Sr.No | Particulars | 31-Mar-26 (Audited) | 31-Mar-25 (Audited) |
|---|---|---|---|
| ASSETS | |||
| NON-CURRENT ASSETS | |||
| (a) Property, Plant And Equipment | – | 107.74 | |
| (b) Right to Use Assets | – | 4.28 | |
| (c) Other Intangible Assets | – | 4.90 | |
| (d) Financial Assets | |||
| (i) Investments * | 0.00 | 0.00 | |
| (ii) Loans | – | – | |
| (iii) Other Financial Assets | – | – | |
| (d) Deferred tax Assets (net) | – | – | |
| (e) Other Non-Current Assets | – | 1.62 | |
| Total Non Current assets | 0.00 | 118.54 | |
| CURRENT ASSETS | |||
| (a) Inventories | 599.99 | 6,019.84 | |
| (b) Financial Assets | |||
| (i) Investments | 1,863.59 | – | |
| (ii) Trade Receivables | – | 0.00 | |
| (iii) Cash And Cash Equivalents | 3,008.11 | 170.92 | |
| (iv) Bank Balance Other Than (iii) Above | 1.89 | 8.75 | |
| (v) Loans | – | – | |
| (vi) Other Financial Assets | 17.90 | – | |
| (c) Current Tax Assets (Net) | – | – | |
| (d) Other current assets | 380.25 | 21.70 | |
| Total Current Assets | 5,871.73 | 6,221.21 | |
| TOTAL ASSETS | 5,871.74 | 6,339.75 | |
| EQUITY AND LIABILITIES | |||
| EQUITY | |||
| (a) Equity Share Capital | 300.01 | 300.01 | |
| (b) Other Equity | 5,454.96 | 5,120.89 | |
| Total Equity | 5,754.97 | 5,420.91 | |
| LIABILITIES | |||
| A. NON – CURRENT LIABILITIES | |||
| (a) Financial Liabilities | |||
| (i) Borrowings | – | 38.03 | |
| (1a) Lease Liabilities | – | – | |
| (ii) Other Financial Liabilities | – | – | |
| (b) Provision | – | – | |
| (c) Deferred Tax Liabilities (Net) | 3.11 | 82.93 | |
| Total Non Current Liabilities | 3.11 | 120.97 | |
| B. CURRENT LIABILITIES | |||
| (a) Financial Liabilities | |||
| (i) Borrowings | – | 20.38 | |
| (1a) Lease Liabilities | – | 3.96 | |
| (ii) Trade Payables | – | – | |
| (a) Total Outstanding Dues Of Creditors Micro Enterprises And Small Enterprises | – | 0.17 | |
| (b) Total Outstanding Dues Of Creditors Other Than Micro Enterprises And Small Enterprises | 0.83 | 554.63 | |
| (iii) Other Financial Liabilities | 7.96 | 24.15 | |
| (b) Other Current Liabilities | 0.44 | 5.08 | |
| (c) Provision | 2.15 | 3.11 | |
| (d) Current Tax Liabilities (Net) | 102.28 | 186.38 | |
| Total Current Liabilities | 113.66 | 797.87 | |
| TOTAL EQUITY & LIABILITIES | 5,871.74 | 6,339.75 |
| PARTICULARS | QUARTER ENDED | YEAR ENDED |
|---|---|---|
| 31.03.2026 (Unaudited) | 31.12.2025 (Unaudited) | |
| I. REVENUE FROM OPERATION | ||
| Total revenue from Operations | 2215.99 | 155.44 |
| II. Other Income | 53.62 | 63.53 |
| III Total Income (I+II) | 2,269.61 | 218.98 |
| IV EXPENDITURE: | ||
| (a) Purchases of stock-in-trade | 637.20 | – |
| (b) Changes in inventories of finished goods, Work in Progress and Stock in Trade | 1,750.73 | 300.50 |
| (c) Employees benefits expenses | 23.98 | 49.45 |
| (d) Finance Cost | 0.03 | 1.01 |
| (e) Depreciation and amortization expenses | 0.00 | 5.96 |
| (f) Other Administrative expenses | 49.77 | 27.33 |
| Total Expenses | 2,461.71 | 384.25 |
| V Profit/(Loss) before exceptional Items and Tax (III-IV) | (192.10) | (165.28) |
| VI Exceptional Items | – | – |
| VII Profit Before Tax (V-VI) | (192.10) | (165.28) |
| VIII Tax Expenses: | ||
| (a) Current Tax | 204.38 | (9.98) |
| (b) Deferred Tax | (236.05) | (31.52) |
| (c) Short/(excess) Provision in Earlier Year | (0.33) | 2.71 |
| IX Net Profit for the Period (VII – VIII) | (160.09) | (126.49) |
| X Other Comprehensive Income (OCI) | – | – |
| Items that will not be Reclassified subsequently to profit and loss | 10.48 | – |
| Items that will be Reclassified subsequently to profit and loss | – | – |
| Total Comprehensive Income for the period (IX + X) | (149.62) | (126.49) |
| Paid-up Equity Capital (Face Value of Rs.10/- Each) | 300.01 | 300.01 |
| XI Reserve excluding revaluation reserve | ||
| XII Earnings per share (EPS) in Rs. (not annualised): | ||
| (a) Basic | (5.34) | (4.22) |
| (b) Diluted | (5.34) | (4.22) |