Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol PANACHE
MSEI Symbol NOTLISTED
ISIN INE895W01019
Name of company PANACHE DIGILIFE LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Trading and Manufacturing of Computer Systems Laptops IT Systems and its peripherals
Start date and time of board meeting 07-Aug-2025   11:30:00
End date and time of board meeting 07-Aug-2025   17:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 295378000
Other income 2310000
Total income 297688000
2 Expenses
(a) Cost of materials consumed 266458000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -17778000
(d) Employee benefit expense 15482000
(e) Finance costs 6718000
(f) Depreciation, depletion and amortisation expense 2904000
(f) Other Expenses
1 Other Expenses 11950000 11950000
Total other expenses 11950000
Total expenses 285734000
3 Total profit before exceptional items and tax 11954000
4 Exceptional items 0
5 Total profit before tax 11954000
6 Tax expense
7 Current tax 2898000
8 Deferred tax -27000
9 Total tax expenses 2871000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 9083000
12 Profit (loss) from discontinued operations before tax -300000
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax -300000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method -428000
16 Total profit (loss) for period 8355000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 8355000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 8682000
Total profit or loss, attributable to non-controlling interests -327000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 8682000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -327000
21 Details of equity share capital
Paid-up equity share capital 152280000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.57
Diluted earnings (loss) per share from continuing operations 0.55
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -0.02
Diluted earnings (loss) per share from discontinued operations -0.02
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.55
Diluted earnings (loss) per share from continuing and discontinued operations 0.53
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes n n1. The above consolidated financial results of Panache Digilife Limited the Company and its subsidiaries associate company together referred as the Group for the quarter ended 30th June 2025 were reviewed by the Audit Committee and have been approved and taken on record by the Board of Directors at its meeting held on 7th August 2025. The statutory auditors have issued Limited Review Report. n n2. The figures for the corresponding previous period have been regrouped or reclassified wherever necessary to make them comparable. n n3. Financial Results for all the periods presented have been prepared in accordance with IND AS notified under section 133 of the Companies Act 2013 read with the Companies Indian Accounting Standards Rules 2015 as amended from time to time. n n4. As the companys main business activity falls within a single primary business segment viz manufacturing and trading of computer systems IT Hardware and peripherals the disclosure requirements of segment reporting as per IND AS 108 are not applicable. n n5. During the quarter ended June 30 2025 Q1 of FY 2025 26 Panache Digilife Limited the Company has increased its shareholding in its subsidiary Air Digilife Private Limited from 60 percent to 90 percent by acquiring an additional 30 percent equity stake from the non controlling shareholder. n n6. The Board of Directors of Panache Newage Technology Private Limited a wholly owned subsidiary of Panache Digilife Limited had inter alia considered and approved the allotment of 395000 equity shares on 8 May 2025. This included 250000 shares allotted to Panache Digilife Limited and 145000 shares to another equity shareholder. Consequent to this allotment Panache Digilife Limited held 280000 equity shares representing 65.88 percent of the equity shares. Accordingly Panache Newage Technology Private Limited ceases to be a wholly owned subsidiary and is now classified as a subsidiary of the Company. n n7. The consolidated financial results of the company comprising its subsidiaries and associate together referred to as The Group includes results of the following entities n nCompany Relation nTechnofy Digital Private Limited Wholy Owned Indian Subsidiary n nPanache Newage Technology Private Limited Indian Subsidiary nformerly known as ICT Infratech Services Private Limited n nAIR Digilife Private Limited Indian Subsidiary nformerly known as NAJ Digilife Private Limited n nCadcord Technologies Private Limited Associate n n8. As disclosed in the previous years result the status of subsidiary viz Technofy Digital Private Limited continued to be not a going concern. Hence the company has continued to disclose subsidiarys result as a discontinued operation as per Ind AS 105 Non current Assets Held for Sale and Discontinued Operations.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Amount of items that will not be reclassified to profit and loss 0 0
Total Amount of items that will not be reclassified to profit and loss 0
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
1 Amount of items that will be reclassified to profit and loss 0 0
Total Amount of items that will be reclassified to profit and loss 0
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 0