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 01-04-2025
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 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 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



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 Consolidated Consolidated
1 Income
Revenue from operations 7,447.44 14,307.24
Other income 23.48 82.83
Total income 7,470.92 14,390.07
2 Expenses
(a) Cost of materials consumed 7,802.72 14,017.42
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,325.54) (1,686.36)
(d) Employee benefit expense 157.24 491.48
(e) Finance costs 63.48 200.13
(f) Depreciation, depletion and amortisation expense 30.18 88.54
(f) Other Expenses
1 Other Expenses 174.99 403.09
Total other expenses 174.99 403.09
Total expenses 6,903.07 13,514.30
3 Total profit before exceptional items and tax 567.85 875.77
4 Exceptional items 0.00 0.00
5 Total profit before tax 567.85 875.77
6 Tax expense
7 Current tax 179.78 251.79
8 Deferred tax (12.02) (8.33)
9 Total tax expenses 167.76 243.46
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 400.09 632.31
12 Profit (loss) from discontinued operations before tax 45.91 42.44
13 Tax expense of discontinued operations 13.24 13.24
14 Net profit (loss) from discontinued operation after tax 32.67 29.20
15 Share of profit (loss) of associates and joint ventures accounted for using equity method (6.93) (10.10)
16 Total profit (loss) for period 425.83 651.41
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 425.83 651.41
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 436.25 662.78
Total profit or loss, attributable to non-controlling interests (10.42) (11.37)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 436.25 662.78
Total comprehensive income for the period attributable to owners of parent non-controlling interests (10.42) (11.37)
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 2.59 4.09
Diluted earnings (loss) per share from continuing operations 2.5 3.96
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0.21 0.19
Diluted earnings (loss) per share from discontinued operations 0.21 0.19
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.8 4.28
Diluted earnings (loss) per share from continuing and discontinued operations 2.71 4.15
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 consolidated 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. 2The 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 consolidated financial results of the company comprising its subsidiaries together referred to as The Group includes results of the following entities Company Relation Panache Newage Technology Private Limited formarly known as ICT Infratech Services Private Limited Indian Subsidiary Technofy Digital Private Limited Wholy Owned Indian Subsidiary AIR Digilife Private Limited formerly known as NAJ Digilife Private Limited Indian Subsidiary Cadcord Technologies Private Limited Associate 5 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. 6 Segment Information for the quarter as per Indian Accounting Standard 108 on Operating Segment is not applicable. 7 During the quarter the Parent 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 Parent Company has received 25percent 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. 8. 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 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

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 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 0.00 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