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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 23-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 23-10-2026   11:30:00
End date and time of board meeting 23-10-2026   18:40:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 12,959.85 18,043.67
Other income 114.87 184.92
Total income 13,074.72 18,228.59
2 Expenses
(a) Cost of materials consumed 12,762.22 19,765.90
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,634.04) (4,402.55)
(d) Employee benefit expense 186.10 353.91
(e) Finance costs 75.42 146.86
(f) Depreciation, depletion and amortisation expense 40.66 80.79
(f) Other Expenses
1 Other Expenses 407.46 567.70
Total other expenses 407.46 567.70
Total expenses 11,837.82 16,512.61
3 Total profit before exceptional items and tax 1,236.90 1,715.98
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,236.90 1,715.98
6 Tax expense
7 Current tax 294.65 427.67
8 Deferred tax 18.62 0.51
9 Total tax expenses 313.27 428.18
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 923.63 1,287.80
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 1.98 (0.52)
16 Total profit (loss) for period 925.61 1,287.28
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 925.61 1,287.28
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 769.58 1,150.30
Total profit or loss, attributable to non-controlling interests 153.53 136.98
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 769.58 1,150.30
Total comprehensive income for the period attributable to owners of parent non-controlling interests 153.53 136.98
21 Details of equity share capital
Paid-up equity share capital 1,601.40 1,601.40
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 5.78 8.04
Diluted earnings (loss) per share from continuing operations 4.9 6.82
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 5.78 8.04
Diluted earnings (loss) per share from continuing and discontinued operations 4.9 6.82
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 half year ended 30th September 2026 were reviewed by the Audit Committee and have been approved and taken on record by the Board of Directors at its meeting held on 23rd October 2026 The statutory auditors have issued Limited Review Report 2 The figures for the corresponding previous period have been regrouped 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 Noncurrent 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 ended September 30 2026 the Company incorporated a Wholly Owned Subsidiary WOS in Hong Kong on September 23 2026 The subsidiary has been incorporated with an issued share capital of 50000 ordinary shares of HKD 1 each aggregating to HKD 50000 The WOS will be engaged in trading of Information Technology products



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 1,040.42
Capital work-in-progress
Investment property 219.49
Goodwill 0.00
Other intangible assets 160.16
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 186.66
Trade receivables, non-current
Loans, non-current 18.03
Other non-current financial assets
1 Other non-current financial assets 0.25
Total of other non-current financial assets 0.25
Total non-current financial assets 204.94
Deferred tax assets (net) 5.29
Other non-current assets
1 Other non-current assets 0.42
Total of other non-current assets 0.42
Total non-current assets 1,630.72
2 Current assets
Inventories 8,587.07
Current financial asset
Current investments 0.00
Trade receivables, current 9,480.40
Cash and cash equivalents 974.84
Bank balance other than cash and cash equivalents 0.02
Loans, current 2,207.78
Other current financial assets
Total of other current financial assets 223.67
Total current financial assets 12,886.71
Current tax assets (net) 0.00
Other current assets
1 Other current assets 3,448.84
Total of other current assets 3,448.84
Total current assets 24,922.62
3 Non-current assets classified as held for sale 6.34
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 26,559.68
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,601.40
Other equity 10,102.81
Total equity attributable to owners of parent 11,704.21
Non controlling interest 184.14
Total equity 11,888.35
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 540.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Lease Liability 253.38
2 Other non-current financial liabilities 11.25
Total of other non-current financial liabilities 264.63
Total non-current financial liabilities 804.63
Provisions, non-current 173.05
Deferred tax liabilities (net) 33.10
Deferred government grants, Non-current
Other non-current liabilities
1 Other non-current liabilities 2.45
Total of other non-current liabilities 2.45
Total non-current liabilities 1,013.23
Current liabilities
Current financial liabilities
Borrowings, current 2,847.92
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 53.35
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 8,186.71
Total Trade payable 8,240.06
Other current financial liabilities
1 Lease Liability 25.50
2 Other current financial liabilities 2.69
Total of other current financial liabilities 28.19
Total current financial liabilities 11,116.17
Other current liabilities 1,699.46
1 Other current liabilities 1,699.46
Total of other current liabilities 1,699.46
Provisions, current 86.02
Current tax liabilities (Net) 744.30
Deferred government grants, Current
Total current liabilities 13,645.95
3 Liabilities directly associated with assets in disposal group classified as held for sale 12.15
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 14,671.33
Total equity and liabilites 26,559.68
Disclosure of notes on assets and liabilities



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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,715.98
Adjustments for reconcile profit (loss)
Adjustments for finance costs 5.44
Adjustments for decrease (increase) in inventories (4,402.55)
Adjustments for decrease (increase) in trade receivables, current 754.05
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 1,007.05
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (105.68)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 67.11
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 1,311.40
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 80.79
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.08
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 9.43
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (0.69)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (1,273.57)
Net cash flows from (used in) operations 442.41
Dividends received 0.00
Interest paid (131.56)
Interest received (121.31)
Income taxes paid (refund) 171.10
Other inflows (outflows) of cash (13.33)
Net cash flows from (used in) operating activities 268.23
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 23.72
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 165.00
Cash advances and loans made to other parties 251.69
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 121.31
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 13.34
Net cash flows from (used in) investing activities (305.76)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 557.57
Repayments of borrowings 0.00
Payments of lease liabilities 34.50
Dividends paid 0.00
Interest paid 131.56
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (9.44)
Net cash flows from (used in) financing activities 382.07
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 344.54
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 344.54
Cash and cash equivalents cash flow statement at beginning of period (2,129.84)
Cash and cash equivalents cash flow statement at end of period (1,785.30)





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