Integrated Filing — IndAS



General information about company

Scrip Code 123456
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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-02-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Standalone
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 Unaudited
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 12-02-2026   11:00:00
End date and time of board meeting 12-02-2026   16:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable as we don’t have any default on loans and debt securities outstanding as on December 31, 2025



Financial Results Ind-AS

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 7,000.19 13,856.24
Other income 28.08 88.39
Total income 7,028.27 13,944.63
2 Expenses
(a) Cost of materials consumed 7,393.05 13,603.79
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,325.04) (1,685.60)
(d) Employee benefit expense 141.78 453.43
(e) Finance costs 63.48 200.12
(f) Depreciation, depletion and amortisation expense 29.51 87.70
(f) Other Expenses
1 Other Expenses 111.68 352.04
Total other expenses 111.68 352.04
Total expenses 6,414.46 13,011.48
3 Total profit before exceptional items and tax 613.81 933.15
4 Exceptional items 0.00 0.00
5 Total profit before tax 613.81 933.15
6 Tax expense
7 Current tax 166.54 238.54
8 Deferred tax 2.83 6.52
9 Total tax expenses 169.37 245.06
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 444.44 688.09
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 444.44 688.09
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 444.44 688.09
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 1,522.80 1,522.80
Face value of equity share capital 10 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 2.92 4.52
Diluted earnings (loss) per share from continuing operations 2.83 4.38
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.92 4.52
Diluted earnings (loss) per share from continuing and discontinued operations 2.83 4.38
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) 1 The standalone financial results for the quarter and nine months ended 31st December 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 12th February 2026. The statutory auditors have issued Limited Review Report. 2 The figures for the corresponding previous period have been regrouped or reclassified wherever necessary to make them comparable. 3 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. 4 The Financial statements of Technofy Digital Private Limited Wholly owned Subsidiary have been prepared on the assumption that it is not a going concern. However it will not have any impact on the carrying value of investments in subsidiary as well as the loans given to it as the management is of the opinion that the business activities in it will be revived in the future while the Promoters may infuse additional Capital to revive the operations of the subsidiary. 5 Segment Information for the quarter as per Indian Accounting Standard 108 on Operating Segment is not applicable. 6 During the quarter the company issued 2928652 warrants with a face value of Rs 10 each to Promotors and NonPromoters in accordance with Chapter V of the Securities and Exchange Board of India Issue of Capital and Disclosure Requirements Regulations, 2018 as amended. The issue price was set at Rs 263 per warrant which includes a securities premium of Rs 253 per warrant. The Company has received 25 percent of the issue price per warrant ie Rs 66.00 as upfront payment aggregating to Rs 1932.91 Lakhs. Each Warrant so allotted is convertible into an equal number of equity shares of face value of Rs 10 each of the Company subject to receipt of balance consideration of Rs 197.00 per warrant beings 75percent of the issue price per warrant from the allotees to exercise conversion option against each such warrant. As of December 31 2025 the proceeds from this issue have been fully utilized for the intended purposes. In line with Ind AS 32 transaction costs associated with the preferential issue have been deducted from equity under securities premium. 7 Effective from 21st November 2025 multiple existing labour legislations have been consolidated into a unified framework comprising of four labour codes collectively know as New Labour Code. The Company is currently in the process of assessing and identifying the financial impact if any arising from the said regulation. Pending completion of the detailed evaluation the impact has not been recognised in these quarterly financial results. The Company will appropriately recognise and disclose the impact if any in accordance with the applicable Indian Accounting Standards in the annual financial statements for the year ending March 31 2026.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
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

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
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 0.00 0.00
Total Amount of items that will not be reclassified to profit and loss 0.00 0.00
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Amount of items that will be reclassified to profit and loss 0.00 0.00
Total Amount of items that will be reclassified to profit and loss 0.00 0.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 0.00 0.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Jain Salia and Associates Yes 31-07-2028


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 17-11-2025
Amount Raised 1,932.91
Report filed for Quarter ended 31-12-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation false
Comments of the Audit Committee after review No Comments
Comments of the auditors, if any No Comments
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Growth in the business of the Company, payment of its debt’s, general corporate purposes and the working capital requirements. Not Applicable 1,932.91 0.00 1,932.91 0.00


Signatory Details

Name of signatory Nitesh Savla
Designation of person Chief Financial Officer
Place Mumbai
Date 12-02-2026