PACE E-COMMERCE VENTURES LIMITED — Half year and year ended 31 March 2026 (reporting period includes 30 Sep 2025 and 31 Mar 2025 comparatives)
| Particulars | Half Year Ended 31-03-2026 | Half Year Ended 30-09-2025 | Half Year Ended 31-03-2025 | Year Ended 31-03-2026 | Year Ended 31-03-2025 |
|---|---|---|---|---|---|
| A Date of start of reporting period | 01-10-2025 | 01-04-2025 | 01-10-2024 | 01-04-2025 | 01-04-2024 |
| B Date of end of reporting period | 31-03-2026 | 30-09-2025 | 31-03-2025 | 31-03-2026 | 31-03-2025 |
| C Whether results are audited or unaudited | Audited | Unaudited | Audited | Audited | Audited |
| Particulars | 31-03-2026 | 30-09-2025 | 31-03-2025 | 31-03-2026 | 31-03-2025 |
|---|---|---|---|---|---|
| I Revenue From Operations | |||||
| Net sales or Revenue from Operations | 5,792.09 | 4,211.76 | 4,564.73 | 10,003.85 | 7,213.87 |
| II Other Income | |||||
| Other Income | 107.35 | 106.51 | 140.98 | 213.86 | 201.15 |
| III Total Revenue (I + II) | 5,899.44 | 4,318.27 | 4,705.71 | 10,217.71 | 7,415.02 |
| IV Expenses | |||||
| (a) Cost of materials consumed | – | – | – | – | – |
| (b) Purchases of stock-in-trade | 5,037.79 | 3,761.22 | 4,133.15 | 8,799.01 | 6,449.53 |
| (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | 304.67 | (9.70) | 24.79 | 294.97 | 45.72 |
| (d) Employee benefit expense | 85.56 | 74.36 | 68.38 | 159.92 | 113.24 |
| (e) Finance Costs | 109.38 | 90.11 | 66.94 | 199.49 | 98.26 |
| (f) Depreciation and amortisation expense | 40.13 | 39.23 | 39.16 | 79.36 | 95.62 |
| (g) Other Expenses | 118.29 | 68.06 | 121.43 | 186.35 | 178.52 |
| Total expenses | 5,695.82 | 4,023.28 | 4,453.85 | 9,719.10 | 6,980.89 |
| V Profit (Loss) before Exceptional and Extraordinary Items and tax (III-IV) | 203.62 | 294.99 | 251.86 | 498.61 | 434.13 |
| VI Exceptional items | – | – | – | – | – |
| VIII Profit (Loss) before Tax (VII-VIII) | 203.62 | 294.99 | 251.86 | 498.61 | 434.13 |
| X Tax Expense | |||||
| (a) Current Tax | 45.35 | 79.65 | 69.18 | 125.00 | 115.00 |
| (Less):- MAT Credit | – | – | – | – | – |
| Current Tax Expense Relating to Prior years | – | – | – | 0.97 | (6.16) |
| (b) Deferred Tax (Asset)/Liabilities | – | – | – | (4.49) | (5.53) |
| XI Net Profit/Loss for the period from Continuing Operations (IX-X) | 158.27 | 215.34 | 182.68 | 377.14 | 330.82 |
| XII Profit (Loss) from Discontinuing Operations | – | – | – | – | – |
| XIII Tax Expenses of Discontinuing Operations | – | – | – | – | – |
| XIV Net Profit (Loss) from Discontinuing Operations after tax (XII-XIII) | – | – | – | – | – |
| XV Profit (Loss) for the period (XI+XIV) | 158.27 | 215.34 | 182.68 | 377.14 | 330.82 |
| XVI Other Comprehensive Income | |||||
| a. i) Amount of item that will not be reclassified to profit or loss | – | – | – | – | – |
| ii) Income tax relating to items that will not be reclassified to profit or loss | – | – | – | – | – |
| b. i) Item that will be reclassified to profit or loss | – | – | – | – | – |
| ii) Income tax relating to items that will be reclassified to profit or loss | – | – | – | – | – |
| XVII Total Comprehensive Income | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Comprehensive Income [Comprising Profit for the Period (After tax) and Other comprehensive income ] (XV+XVII) | 158.27 | 215.34 | 182.68 | 377.14 | 330.82 |
| Particulars | 31-03-2026 | 30-09-2025 | 31-03-2025 | 31-03-2026 | 31-03-2025 |
|---|---|---|---|---|---|
| Paid-up equity share capital (Face Value of Rs. 10/- per equity share) | 2,253.35 | 2,253.35 | 2,253.35 | 2,253.35 | 2,253.35 |
| Face value of equity share capital (Per Share) | Rs. 10/- | Rs. 10/- | Rs. 10/- | Rs. 10/- | Rs. 10/- |
| Particulars | 31-03-2026 | 30-09-2025 | 31-03-2025 | 31-03-2026 | 31-03-2025 |
|---|---|---|---|---|---|
| (a) Earnings per share Continuing Operation (Annualised for Year ended) | |||||
| Basic earnings per share before extraordinary items | 0.70 | 0.96 | 0.81 | 1.67 | 1.47 |
| Diluted earnings per share before extraordinary items | 0.70 | 0.96 | 0.81 | 1.67 | 1.47 |
| (b) Earnings per share Discontinuing Operation (Annualised for Year ended) | |||||
| Basic earnings per share after extraordinary items | 0.00 | 0.00 | 0.00 |
| Particulars | As at 31st March, 2026 (Audited) | As at 31st March, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| (a) Property, plant and equipment | 2588.73 | 2657.65 |
| (b) Capital work-in-progress | ||
| Financial assets (i) Investments | 3245.08 | 3258.46 |
| (ii) Loans | ||
| (d) Other non-current asset | 504.35 | 548.43 |
| Total non-current assets | 6338.15 | 6464.54 |
| Current assets | ||
| (a) Inventories | 595.28 | 890.24 |
| (b) Financial Assets (i) Trade receivables | 1413.92 | 669.55 |
| (ii) Cash and cash equivalents | 32.33 | 46.36 |
| (iii) Other financial asset | 1837.62 | 1385.81 |
| (c) Income/Current Tax assets (net) | – | – |
| (d) Other current assets | ||
| Total current assets | 3879.15 | 2991.96 |
| TOTAL ASSETS | 10,217.30 | 9,456.51 |
| EQUITY AND LIABILITIES | ||
| Equity (a) Equity share capital | 2253.35 | 2253.35 |
| (b) Other equity | 5746.58 | 5369.45 |
| Total equity | 7999.94 | 7622.80 |
| Non-current liabilities | ||
| (a) Financial liabilities (i) Borrowings | 360.99 | 361.62 |
| (b) Deferred tax liability (net) | -8.40 | -3.90 |
| Total non current liabilities | 352.59 | 357.72 |
| Current liabilities | ||
| (a) Financial liabilities (i) Borrowings | 1373.65 | 812.67 |
| (ii) Trade payable 1. Dues of micro enterprises and small enterprises | – | – |
| 2. Dues of creditor other than micro enterprises and small enterprises | 291.85 | 477.70 |
| (iii) Provisions | 125.00 | 130.00 |
| (b) Other current liabilities | 74.27 | 55.62 |
| Total current liabilities | 1864.77 | 1475.99 |
| TOTAL EQUITY AND LIABILITIES | 10,217.30 | 9,456.51 |
| S.No. | Particulars | Year ended 31st March, 2026 | Year ended 31st March, 2025 |
|---|---|---|---|
| A) | Cash flow from operating activities | ||
| NET PROFIT BEFORE TAX AND EXTRA ORDINARY ITEMS | 498.61 | 434.13 | |
| ADJUSTMENT FOR : | |||
| DEPRECIATION | 79.38 | 95.62 | |
| EXCESS/SHORT PROVISION | (0.97) | 6.16 | |
| LOSS ON SALE OF FIXED ASSETS | – | – | |
| INTEREST PAID | 162.64 | 84.94 | |
| INTEREST RECEIVED | (213.86) | (201.15) | |
| OPERATING PROFIT BEFORE WORKING CAPITAL CHANGES | 525.81 | 419.71 | |
| Adjustment for : | |||
| TRADE AND OTHER RECEIVABLES | (743.88) | (561.39) | |
| INVENTORIES | 294.97 | 45.72 | |
| LONG TERM LOANS AND ADVANCES | 44.08 | 201.38 | |
| SHORT TERM LOANS AND ADVANCES | (451.80) | (526.84) | |
| SHORT TERM BORROWING | 560.99 | 570.77 | |
| NON CURRENT INVESTMENT | 12.89 | (245.72) | |
| OTHER CURRENT LIABILITIES | 18.65 | (22.61) | |
| SHORT TERM PROVISIONS | (5.00) | 28.17 | |
| TRADE PAYABLES | (185.85) | 47.19 | |
| CASH OUT FLOW FROM OPERATIONS | 70.85 | (43.62) | |
| CASH OUT FLOW BEFORE EXTRAORDINARY ITEMS | 70.85 | (43.62) | |
| DIRECT TAX PAID | (125.00) | (115.00) | |
| EXTRA ORDINARY ITEMS (PRIOR YEAR’S TAX) | – | – | |
| NET CASH OUT FLOW FROM OPERATING ACTIVITIES | (54.15) | (158.62) | |
| B) | Cash from investing activities | ||
| PURCHASES OF SHARES | |||
| SALE OF FIXED ASSETS | – | – | |
| INTEREST RECEIVED | |||
| PURCHASE OF FIXED ASSET | (10.44) | (97.37) | |
| INVESTMENT IN FIXED DEPOSITS | |||
| Net cash used in investing activities (B) | (10.44) | (97.37) | |
| C) | Cash flow from financing activities | ||
| INCREASE IN SECURED LOANS | (0.63) | 164.42 | |
| INCREASE IN UNSECURED LOANS | – | – | |
| INTEREST PAID | (162.64) | (84.94) | |
| INTEREST RECEIVED | 213.86 | 201.15 | |
| INCREASE IN OTHER LONG TERM BORROWINGS | (13.75) | ||
| INCREASE IN SHARE CAPITAL | |||
| INCREASE IN SHARE PREMIUM | |||
| Net cash flow from financing activities (C) | 50.58 | 266.88 | |
| D) | NET INCREASE /(DECREASE) IN CASH AND CASH EQUIVALENT | (14.01) | 10.89 |
| E) | CASH AND CASH EQUIVALENT AS AT 31.03.2024 (OPENING CASH BALANCE) | 46.34 | 35.45 |
| CASH AND CASH EQUIVALENT AS AT 31.03.2025 | 32.33 | 46.34 | |
| F) | CLOSING CASH BALANCE | 32.33 | 46.34 |
| Total |