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-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	13-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
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	13-May-2025   11:30:00
End date and time of board meeting	13-May-2025   17:30:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-01-21
Indicate Company website link for updated RPT policy of the Company	www.panachedigilife.com
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?	No
No. of times funds raised during the quarter
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 March 31, 2025

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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
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	600240000	1159340000
	Other income	2602000	8497000
	Total income	602842000	1167837000
2	Expenses
(a)	Cost of materials consumed	580113000	989862000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-41749000	-21821000
(d)	Employee benefit expense	13797000	43051000
(e)	Finance costs	5220000	27435000
(f)	Depreciation, depletion and amortisation expense	2717000	10828000
(f)	Other Expenses
1	Other Expenses	12815000	42045000
	Total other expenses	12815000	42045000
	Total expenses	572913000	1091400000
3	Total profit before exceptional items and tax	29929000	76437000
4	Exceptional items	0	0
5	Total profit before tax	29929000	76437000
6	Tax expense
7	Current tax	7632000	15697000
8	Deferred tax	261000	2161000
9	Total tax expenses	7893000	17858000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	22036000	58579000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	22036000	58579000
17	Other comprehensive income net of taxes	-267000	-267000
18	Total Comprehensive Income for the period	21769000	58312000
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	152280000	152280000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		532594000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.57	4.18
	Diluted earnings (loss) per share from continuing operations	1.52	4.04
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	1.57	4.18
	Diluted earnings (loss) per share from continuing and discontinued operations	1.52	4.04
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notesttttt n1.tThe standalone financial results for the quarter and year ended 31st March 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 13th May 2025. The statutory auditors have issued audit report with unmodified opinion on these results.ttttt ntttttt n2.tThe figures for the corresponding previous period have been regrouped or reclassified wherever necessary to make them comparable.ttttt ntttttt n3.tFinancial 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.ttttt ntttttt n4.tAs 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.ttttt ntttttt n5.tThe figures of the last quarter are the balancing figures between the audited figures in respect of the full financial year up to March 31 2025 and the unaudited published year to date figures upto December 31 2024 being the date of third quarter of the financial year which were subjected to limited review.ttttt ntttttt n6.tDuring the year the company issued 786000 warrants and 3228000 equity shares with a face value of Rs 10 each to Promoters and Non Promoters respectively 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 81 per equity share which includes a securities premium of Rs 71 per share. The Company has received 25 percentage of the issue price per warrant ie Rs 20.25 as upfront payment aggregating to Rs 159.165 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 60.75 per warrant being 75 percentage of the issue price per warrant from the allotees to exercise conversion option against each such warrant. n nIn line with Ind AS 32 transaction costs associated with the preferential issue have been deducted from equity under securities premium. ttttt n n7.tThe 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 existing amount of investment and loans would be recovered.t n

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

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	79972000
	Capital work-in-progress	0
	Investment property	22610000
	Goodwill	0
	Other intangible assets	17072000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	19249000
	Trade receivables, non-current	0
	Loans, non-current	2218000
	Other non-current financial assets	25000
	Total non-current financial assets	21492000
	Deferred tax assets (net)	0
	Other non-current assets	2000
	Total non-current assets	141148000
2	Current assets
	Inventories	273917000
	Current financial asset
	Current investments	0
	Trade receivables, current	649187000
	Cash and cash equivalents	10048000
	Bank balance other than cash and cash equivalents	4000
	Loans, current	20664000
	Other current financial assets	6928000
	Total current financial assets	686831000
	Current tax assets (net)	0
	Other current assets	68834000
	Total current assets	1029582000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1170730000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	152280000
	Other equity	548554000
	Total equity attributable to owners of parent	700834000
	Non controlling interest
	Total equity	700834000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	5556000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	1012000
	Total non-current financial liabilities	6568000
	Provisions, non-current	8778000
	Deferred tax liabilities (net)	4187000
	Deferred government grants, Non-current	0
	Other non-current liabilities	449000
	Total non-current liabilities	19982000
	Current liabilities
	Current financial liabilities
	Borrowings, current	198525000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	4122000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	212384000
	Total Trade payable	216506000
	Other current financial liabilities	4387000
	Total current financial liabilities	419418000
	Other current liabilities	13611000
	Provisions, current	4067000
	Current tax liabilities (Net)	12818000
	Deferred government grants, Current	0
	Total current liabilities	449914000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	469896000
	Total equity and liabilites	1170730000
	Disclosure of notes on assets and liabilities

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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	Items that will not be reclassified to profit or loss	-357000	-357000
	Total Amount of items that will not be reclassified to profit and loss	-357000	-357000
2	Income tax relating to items that will not be reclassified to profit or loss	-90000	-90000
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	0	0
5	Total Other comprehensive income	-267000	-267000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			76437000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			26833000
	Adjustments for decrease (increase) in inventories			-21821000
	Adjustments for decrease (increase) in trade receivables, current			-175098000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-10668000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-31267000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1754000
	Adjustments for increase (decrease) in other non-current liabilities			219000
	Adjustments for depreciation and amortisation expense			10828000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-1846000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-3171000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			5623000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-198614000
	Net cash flows from (used in) operations			-122177000
	Dividends received			0
	Interest paid			0
	Interest received			-2642000
	Income taxes paid (refund)			2912000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-127731000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			15191000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			2075000
	Cash receipts from repayment of advances and loans made to other parties			18345000
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			2520000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			3171000
	Net cash flows from (used in) investing activities	6770000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			261468000
	Proceeds from issuing other equity instruments			15917000
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			16591000
	Payments of lease liabilities			4762000
	Dividends paid			0
	Interest paid			26833000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-5687000
	Net cash flows from (used in) financing activities			223512000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			102551000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			102551000
	Cash and cash equivalents cash flow statement at beginning of period			-277910000
	Cash and cash equivalents cash flow statement at end of period			-175359000