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	Consolidated
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

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	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	600811000	1161136000
	Other income	2549000	7033000
	Total income	603360000	1168169000
2	Expenses
(a)	Cost of materials consumed	580126000	990673000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-41207000	-21821000
(d)	Employee benefit expense	14387000	44036000
(e)	Finance costs	5220000	27435000
(f)	Depreciation, depletion and amortisation expense	2717000	10828000
(f)	Other Expenses
1	Other Expenses	12290000	41960000
	Total other expenses	12290000	41960000
	Total expenses	573533000	1093111000
3	Total profit before exceptional items and tax	29827000	75058000
4	Exceptional items	0	0
5	Total profit before tax	29827000	75058000
6	Tax expense
7	Current tax	7670000	15855000
8	Deferred tax	211000	2010000
9	Total tax expenses	7881000	17865000
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	21946000	57193000
12	Profit (loss) from discontinued operations before tax	13000	13090000
13	Tax expense of discontinued operations	4000	777000
14	Net profit (loss) from discontinued operation after tax	9000	12313000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	611000	-832000
16	Total profit (loss) for period	22566000	68674000
17	Other comprehensive income net of taxes	-267000	-267000
18	Total Comprehensive Income for the period	22299000	68407000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	22622000	68882000
	Total profit or loss, attributable to non-controlling interests	-56000	-56000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	22355000	68615000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-56000	-208000
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		490671000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.61	4.02
	Diluted earnings (loss) per share from continuing operations	1.56	3.89
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0.01	0.88
	Diluted earnings (loss) per share from discontinued operations	0.01	0.85
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	1.62	4.9
	Diluted earnings (loss) per share from continuing and discontinued operations	1.57	4.74
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notesttttt n1.tThe above consolidated financial results of Panache Digilife Limited the Company and its subsidiaries associate company together referred as the Group 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. ntttttt n2.tThe figures for the corresponding previous period have been regrouped or reclassified wherever necessary to make them comparable. 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. 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. 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 2025 being the date of third quarter of the financial year which were subjected to limited review. 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. ntttttt n7.tThe consolidated financial results of the company comprising its subsidiaries and associate together referred to as The Group includes results of the following entities ntttt nCompanyt t Relationtt nt t tt nPanache Newage Technology Private Limited nformerly known as ICT Infratech Services Private Limited tWholly Owned Indian Subsidiarytt n nTechnofy Digital Private Limitedt t Wholly Owned Indian Subsidiarytt n nAIR Digilife Private Limited nformerly known as NAJ Digilife Private Limitedt Indian Subsidiarytt n nCadcord Technologies Private Limitedt Associatett ntttttt n8.tAs 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. 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	79972000
	Capital work-in-progress
	Investment property	22610000
	Goodwill	0
	Other intangible assets	17071000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method	1767000
	Non-current financial assets
	Non-current investments	723000
	Trade receivables, non-current
	Loans, non-current	2218000
	Other non-current financial assets	25000
	Total non-current financial assets	2966000
	Deferred tax assets (net)
	Other non-current assets	1000
	Total non-current assets	124387000
2	Current assets
	Inventories	273917000
	Current financial asset
	Current investments	0
	Trade receivables, current	646933000
	Cash and cash equivalents	10528000
	Bank balance other than cash and cash equivalents	4000
	Loans, current	7192000
	Other current financial assets	1036000
	Total current financial assets	665693000
	Current tax assets (net)	446000
	Other current assets	71051000
	Total current assets	1011107000
3	Non-current assets classified as held for sale	1043000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	1136537000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	152280000
	Other equity	506588000
	Total equity attributable to owners of parent	658868000
	Non controlling interest	-168000
	Total equity	658700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	5555000
	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	1012000
	Total non-current financial liabilities	6567000
	Provisions, non-current	8778000
	Deferred tax liabilities (net)	3947000
	Deferred government grants, Non-current
	Other non-current liabilities	449000
	Total non-current liabilities	19741000
	Current liabilities
	Current financial liabilities
	Borrowings, current	198525000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	4121000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	213259000
	Total Trade payable	217380000
	Other current financial liabilities	4387000
	Total current financial liabilities	420292000
	Other current liabilities	14340000
	Provisions, current	4352000
	Current tax liabilities (Net)	12972000
	Deferred government grants, Current
	Total current liabilities	451956000
3	Liabilities directly associated with assets in disposal group classified as held for sale	6140000
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	477837000
	Total equity and liabilites	1136537000
	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		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-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	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	-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
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	0
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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			75058000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			26833000
	Adjustments for decrease (increase) in inventories			-21820000
	Adjustments for decrease (increase) in trade receivables, current			-176407000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-10663000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-2275000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-27941000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-24251000
	Adjustments for increase (decrease) in other non-current liabilities			-150000
	Adjustments for depreciation and amortisation expense			10891000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			3988000
	Adjustments for provisions, current			-1913000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			1625000
	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			1232000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-210000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-17651000
	Other adjustments to reconcile profit (loss)			13091000
	Other adjustments for non-cash items			1806000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-226279000
	Net cash flows from (used in) operations			-151221000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			3296000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-154517000
	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			47984000
	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			2085000
	Cash receipts from repayment of advances and loans made to other parties			145000
	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			1110000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			3171000
	Net cash flows from (used in) investing activities	35134000
	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			15916000
	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			21490000
	Payments of lease liabilities			4762000
	Dividends paid			0
	Interest paid			25884000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-6636000
	Net cash flows from (used in) financing activities			218612000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			99229000
	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			99229000
	Cash and cash equivalents cash flow statement at beginning of period			-273277000
	Cash and cash equivalents cash flow statement at end of period			-174048000