PANTH INFINITY LIMITED — Quarter and year ended March 31, 2026 (as reported in the document)
The following financial results are presented in Rs in Lacs.
| Particulars | Quarter Ended 31.03.2026 (Audited) | Quarter Ended 31.12.2025 (Un-Audited) | Quarter Ended 31.03.2025 (Audited) | For The year ended 31.03.2026 (Audited) | For The year ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| Income: | |||||
| Revenue from Operations | (15.00) | 1,211.53 | 1,518.54 | 19,097.05 | 2,997.37 |
| Other income | – | – | – | 0.14 | – |
| Total income (A) | (15.00) | 1,211.53 | 1,518.54 | 19,097.19 | 2,997.37 |
| Expenses: | |||||
| Operation and maintenance expenses | – | ||||
| Changes in Inventories | (16,216.22) | (1,116.45) | (1,377.56) | (30.59) | (5,255.95) |
| Purchase & Direct Expenses | 16,208.45 | 1,834.73 | 2,846.06 | 17,464.42 | 8,006.71 |
| Employee benefit expense | 3.87 | 6.74 | 2.76 | 20.22 | 9.36 |
| Finance costs | 0.02 | – | 0.01 | 0.02 | 0.01 |
| Depreciation & Amortization expenses | 0.35 | 0.21 | 0.21 | 0.87 | 0.87 |
| Other expenses | 10.70 | 362.21 | 17.08 | 432.50 | 40.24 |
| Total expenses (B) | 7.18 | 1,087.45 | 1,488.56 | 17,887.45 | 2,801.24 |
| Profit before tax for the year (C) = (A-B) | (22.18) | 124.08 | 29.98 | 1,209.74 | 196.13 |
| Tax expense: | |||||
| (i) Current tax | 304.49 | – | 15.00 | 304.49 | 58.20 |
| (ii) Deferred Tax Expenses | 0.01 | – | 0.13 | 0.01 | 0.13 |
| Total tax expense (D) | 304.49 | – | 15.13 | 304.49 | 58.33 |
| Other comprehensive Income (after Tax) | |||||
| A) Items that will not be reclassified to profit and loss | – | – | – | – | – |
| Income Tax on above | – | – | – | – | – |
| B) Items that will be reclassified to profit and loss | – | – | – | – | – |
| Income tax on above | – | – | – | – | – |
| Total Other Comprehensive Income (Net of Tax) | – | – | – | – | – |
| Total Comprehensive Income for the period comprising Net Profit/ (Loss) for the period & Other Comprehensive Income | (326.67) | 124.09 | 14.86 | 905.26 | 137.81 |
| Particulars | 31.03.2026 (Audited) | 31.12.2025 (Un-Audited) | 31.03.2025 (Audited) |
|---|---|---|---|
| Paid-up equity share capital (Face Value: Rs. 10/- each) | 5,515.88 | 2,491.22 | 1,848.22 |
| Earnings per equity share (in ₹) | |||
| Basic | – | 0.50 | 0.08 |
| Diluted | – | 0.50 | 0.06 |
| 1.64 | 0.56 | ||
| 1.64 | 0.41 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| I. ASSETS | ||
| Non-current assets | ||
| (a) Property, plant and equipment | 3.32 | 4.19 |
| (b) Capital work-in-progress | ||
| (c) Financial assets | ||
| (i) Other financial assets | 7,912.67 | 2,282.42 |
| (ii) Other Non Current Investment | 96.84 | 72.17 |
| (d) Other non-current assets | ||
| (e) Deferred Tax Asset (Net) | 0.62 | 0.61 |
| Total non-current assets | 8,013.44 | 2,359.38 |
| Current assets | ||
| (a) Inventories | 7,062.15 | 7,031.56 |
| (a) Financial assets | ||
| (i) Investments | 1,818.40 | 29.00 |
| (ii) Trade receivables | ||
| (iii) Contract asset | 30.56 | 33.69 |
| (ii) Cash and cash equivalents | ||
| (v) Bank balance other than disclosed in Note 11 above | – | 250.54 |
| (iii) Loans | 2.83 | 120.48 |
| (b) Current tax asset (net) | ||
| (b) Other current assets | 8,913.94 | 7,465.27 |
| Total current assets | 8,913.94 | 7,465.27 |
| TOTAL ASSETS | 16,927.38 | 9,824.65 |
| II. EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity share capital | 5,515.88 | 1,848.22 |
| (b) Other equity | 1,370.71 | 851.35 |
| Total equity | 6,886.58 | 2,699.57 |
| Liabilities | ||
| Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 7,519.57 | 5,541.00 |
| (b) Provisions | ||
| (c) Deferred tax liabilities (net) | ||
| Total non-current liabilities | 7,519.57 | 5,541.00 |
| Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 1,507.55 | 1,342.38 |
| (ii) Trade payables | ||
| (a) total outstanding dues of micro and small enterprises | ||
| (b) total outstanding dues of creditors other than micro enterprises and small enterprises | ||
| (ii) Other financial liabilities | ||
| (b) Other current liabilities | 689.98 | 166.30 |
| (c) Current Tax Liabilities | ||
| (d) Provisions | 323.70 | 75.41 |
| Total current liabilities | 2,521.23 | 1,584.08 |
| TOTAL EQUITY AND LIABILITIES | 16,927.38 | 9,824.65 |
| Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|
| A. Cash flow from operating activities | ||
| Profit before tax | 1,209.74 | 196.13 |
| Adjustments to reconcile profit before tax to net cash flows: | ||
| Finance cost | 0.02 | 0.01 |
| Depreciation expense | 0.87 | 0.87 |
| Operating profit before changes in working capital | 1,210.63 | 197.00 |
| Working capital adjustments: | ||
| (Increase) / decrease in Other Non current assets | 0.20 | |
| (Increase) / decrease in trade receivables | (1,789.40) | (29.00) |
| (Increase) / decrease in Inventories | (30.59) | (5,255.95) |
| (Increase) / decrease in other assets | 117.66 | (112.59) |
| Increase / (decrease) in Loans & Advances | (5,630.25) | (2,532.95) |
| Increase / (decrease) in trade payables | 415.72 | 1,340.54 |
| Increase / (decrease) in other financial liabilities | ||
| Increase / (decrease) in provisions | 248.29 | 65.84 |
| Increase / (decrease) in other current liabilities | 523.68 | 163.51 |
| Cash generated from operating activities (before tax) | (4,934.27) | (6,163.41) |
| Net income tax (paid)/ Net Income tax refund (including interest on refund) | (304.49) | (58.20) |
| Net cash flows from operating activities (A) | (5,238.75) | (6,221.61) |
| B. Cash flow from investing activities | ||
| Purchase of Investements | (24.67) | |
| Purchase of Asset | ||
| Interest received | ||
| Net cash flows from investing activities (B) | (24.67) | |
| C. Cash flow from financing activities | ||
| Proceeds from issue of share warrents & Share Capital | 3,281.75 | 697.51 |
| Proceeds from Borrowings | 1,978.57 | 5,541.00 |
| Finance Cost Paid | (0.02) | |
| Net cash used in financing activities (C) | 5,260.29 | 6,238.51 |
| Net increase / (decrease) in cash and cash equivalents (A+B+C) | (3.13) | 16.90 |
| Cash and cash equivalents at the beginning of year | 33.69 | 16.80 |
| Cash and cash equivalents at the end of year | 30.56 | 33.69 |
| Cash and cash equivalents comprise of | ||
| Cash in Hand | 3.72 | 4.69 |
| Balance with bank in current account | 26.85 | 29.00 |
| Total | 30.56 | 33.69 |
| Particulars | Quarter Ended 31.03.2026 (Audited) | Quarter Ended 31.12.2025 (Un-Audited) | Quarter Ended 31.03.2025 (Audited) | For The year ended 31.03.2026 (Audited) | For The year ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| Income: | |||||
| Revenue from Operations | 5,985.00 | 4,323.53 | 1,518.54 | 28,209.05 | 2,997.37 |
| Other income | (0.00) | – | – | 0.14 | – |
| Total income (A) | 5,985.00 | 4,323.53 | 1,518.54 | 28,209.19 | 2,997.37 |
| Expenses: | |||||
| Operation and maintenance expenses | – | ||||
| Changes in Inventories | (1,286.56) | (1,116.45) | (1,377.56) | (30.59) | (5,255.95) |
| Purchase & Direct Expenses | 4,778.79 | 4,132.73 | 2,846.06 | 23,262.42 | 8,006.71 |
| Employee benefit expense | 3.86 | 6.74 | 2.76 | 20.22 | 9.36 |
| Finance costs | 0.02 | – | 0.01 | 0.02 | 0.01 |
| Depreciation & Amortization expenses | 0.35 | 0.21 | 0.21 | 0.87 | 0.87 |
| Other expenses | 310.70 | 374.21 | 17.08 | 744.50 | 40.24 |
| Total expenses (B) | 3,807.17 | 3,397.45 | 1,488.56 | 23,997.44 | 2,801.24 |
| Profit before tax for the year (C) = (A-B) | 2,177.83 | 926.08 | 29.98 | 4,211.75 | 196.13 |
| Tax expense: | |||||
| (i) Current tax | 304.49 | – | 15.00 | 304.49 | 58.20 |
| (ii) Deferred Tax Expenses | 0.01 | – | 0.13 | 0.01 | 0.13 |
| Total tax expense (D) | 304.50 | – | 15.13 | 304.50 | 58.33 |
| Other comprehensive Income (after Tax) | |||||
| A) Items that will not be reclassified to profit and loss | – | – | – | – | – |
| Income Tax on above | – | – | – | – | – |
| B) Items that will be reclassified to profit and loss | – | – | – | – | – |
| Income tax on above | – | – | – | – | – |
| Total Other Comprehensive Income (Net of Tax) | – | – | – | – | – |
| Total Comprehensive Income for the period comprising Net Profit/ (Loss) for the period & Other Comprehensive Income | 1,873.33 | 926.08 | 14.86 | 3,907.26 | 137.81 |
| Paid-up equity share capital (Face Value: Rs. 10/- each ) | 5,515.88 | 2,491.22 | 1,848.22 | 5,515.88 | 1,848.22 |
| Earnings per equity share (in ₹) | |||||
| Basic | 3.40 | 3.72 | 0.08 | 7.08 | 0.56 |
| Diluted | 3.40 | 3.72 | 0.06 | 7.08 | 0.41 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| I. ASSETS | ||
| Non-current assets | ||
| (a) Property, plant and equipment | 3.32 | 4.19 |
| (b) Capital work-in-progress | ||
| (c) Financial assets | ||
| (i) Other financial assets | 7,912.67 | 2,282.42 |
| (ii) Other Non Current Investment | 72.17 | 72.17 |
| (d) Other non-current assets | ||
| (e) Deferred Tax Asset (Net) | 0.62 | 0.61 |
| Total non-current assets | 7,988.78 | 2,359.38 |
| Current assets | ||
| (a) Inventories | 7,062.15 | 7,031.56 |
| (a) Financial assets | ||
| (i) Investments | ||
| (i) Trade receivables | 1,818.40 | 29.00 |
| (iii) Contract asset | ||
| (ii) Cash and cash equivalents | 30.56 | 33.69 |
| (v) Bank balance other than disclosed in Note 11 above | ||
| (iii) Loans | – | 250.54 |
| (b) Current tax asset (net) | ||
| (b) Other current assets | 3,004.82 | 120.48 |
| Total current assets | **11,915.93 |