INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol PHOGLOBAL
MSEI Symbol NOTLISTED
ISIN INE0FPO01018
Name of Company PHOENIX OVERSEAS LIMITED
Type of company SME
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 20-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 12-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Yearly
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 Multi segment
Description of single segment
Start date and time of board meeting 20-05-2026   14:00:00
End date and time of board meeting 20-05-2026   18:00:00
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 Yes
(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. No
(III) 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 15-05-2025
Indicate Company website link for updated RPT policy of the Company WWW.PHXGLOBAL.NET
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


Financial Results — Other than Bank

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 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Revenue From Operations
Revenue from operations 37,195.36 61,048.77
Other income 140.36 265.17
Total Income 37,335.72 61,313.94
2 Expenses
(a) Cost of materials consumed 45.67 94.91
(b) Purchases of stock-in-trade 33,380.51 53,470.20
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 68.09 1,506.88
(d) Employee benefit expense 118.49 215.74
(e) Finance costs 179.21 346.73
(f) Depreciation and amortisation expense 30.84 64.37
(g) Other Expenses
1 Handling, Administrative, selling and other Expenses 3,015.13 5,180.97
Total other expenses 3,015.13 5,180.97
Total expenses 36,837.94 60,879.80
3 Profit before exceptional and extraordinary items and tax 497.78 434.14
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 497.78 434.14
6 Extraordinary items 0.00 0.00
7 Profit before tax 497.78 434.14
8 Tax Expense
Current tax 117.83 117.83
Deferred tax (1.67) (3.10)
Total tax expenses 116.16 114.73
9 Net Profit Loss for the period from continuing operations 381.62 319.41
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 381.62 319.41
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 381.62 319.41
17 Details of equity share capital
Paid-up equity share capital 1,934.60 1,934.60
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 6,053.23
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.97 1.65
Diluted earnings (loss) per share from continuing and discontinued operations 1.97 1.65
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 434.14
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 346.73
Adjustments for depreciation and amortisation expense 64.37
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss (9.49)
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 13.07
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 414.68
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 1,480.11
Adjustments for decrease (increase) in trade receivables (2,423.86)
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for increase (decrease) in trade payables (241.19)
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for provisions 0.00
Total adjustments for working capital (1,184.94)
Total adjustments for reconcile profit (loss) (770.26)
Net cash flows from (used in) operations (336.12)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 135.34
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items (471.46)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities (471.46)
4 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 10.11
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties (413.13)
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 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (105.75)
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items 297.27
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities 297.27
Cash flows from used in financing activities
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 864.25
Repayments of borrowings 0.00
Dividends paid 116.08
Interest paid 346.72
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (13.07)
Net cash flows from (used in) financing activities before extraordinary items 388.38
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 388.38
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 214.19
6 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 214.19
Cash and cash equivalents cash flow statement at beginning of period 1,310.26
Cash and cash equivalents cash flow statement at end of period 1,524.45


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 1,934.60
Reserves and surplus 6,053.23
Money received against share warrants 0.00
Total shareholders' funds 7,987.83
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest
5 Non-current liabilities
Long-term borrowings 129.29
Deferred tax liabilities (net) 89.39
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities
Total of Other long-term liabilities
Long-term provisions 32.37
Total non-current liabilities 251.05
6 Current liabilities
Short-term borrowings 4,913.76
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 223.61
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,008.37
Total Trade payable 1,231.98
Other current liabilities
1 Other current liabilities 173.66
Total of Other long-term liabilities 173.66
Short-term provisions 31.06
Total current liabilities 6,350.46
Total equity and liabilities 14,589.34
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 1,180.21
Producing properties 63.20
Intangible assets 0.02
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 7.38
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 1,250.81
ii Non-current investments 957.11
v Deferred tax assets (net) 0.00
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 0.00
Other non-current assets
1 Other non current assets 1,234.38
Total of Other non-current assets 1,234.38
Total non-current assets 3,442.30
Current assets
Current investments 0.00
Inventories 2,215.30
Trade receivables 4,099.74
Cash and cash equivalents 1,524.45
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 0.00
Other current assets
1 Other current assets 3,307.55
Total of Other current assets 3,307.55
Total current assets 11,147.04
Total assets 14,589.34
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

Textual Information(1)


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 31-03-2026 31-03-2026
Whether results 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)
1 Merchant Exports 37,174.59 61,009.28
2 Fashion Accessories 51.86 103.25
3 Cold Storage Operation 109.28 201.42
Total Segment Revenue 37,335.73 61,313.95
Less: Inter segment revenue 0.00 0.00
Revenue from operations 37,335.73 61,313.95
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Merchant Exports 674.71 776.02
2 Fashion Accessories (9.99) (22.03)
3 Cold Storage Operation 12.26 26.87
Total Profit before tax 676.98 780.86
i. Finance cost 179.21 346.73
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 497.77 434.13
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Merchant Exports 13,552.85 13,552.85
2 Fashion Accessories 406.67 406.67
3 Cold Storage Operation 629.80 629.80
Total Segment Asset 14,589.32 14,589.32
Un-allocable Assets 0.00 0.00
Net Segment Asset 14,589.32 14,589.32
4 Segment Liabilities
Segment Liabilities
1 Merchant Exports 6,603.62 6,603.62
2 Fashion Accessories 1.28 1.28
3 Cold Storage Operation (3.39) (3.39)
Total Segment Liabilities 6,601.51 6,601.51
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 6,601.51 6,601.51
Disclosure of notes on segments




Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 Seth and Co Yes 31-12-2026


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 Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 25-09-2024
Amount Raised 36.03
Report filed for Quarter ended 31-03-2026
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 furnished by the of Audit Committee members
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 Funding of our working capital requirements NA 1,000.00 0.00 10,000.00 0.00 Amount in Lakhs
2 Pursuing Inorganic Growth initiatives NA 600.00 0.00 0.00 0.00
3 General corporate purposes NA 859.41 0.00 40.29 0.00
4 Offer related expenses NA 471.79 0.00 471.79 0.00


Signatory Details

Name of signatory Simran Kothari
Designation of person Company Secretary and Compliance Officer
Place Kolkata
Date 12-05-2026


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity /subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Phoenix Overseas Limited Sri Aparesh Nandi Managing Director Remuneration NA 75.00 0.00 0.00
2 Phoenix Overseas Limited Sri Aparesh Nandi Managing Director Any other transaction Payable against dues NA (14.29) (30.54) 16.25
3 Phoenix Overseas Limited Sri Jayanta Kumar Ghosh Director Any other transaction Sitting fees NA 0.09 0.00 0.00
4 Phoenix Overseas Limited Sri Jayanta Kumar Ghosh Director Any other transaction Payable against dues NA (1.20) 0.00 (1.20)
5 Phoenix Overseas Limited Sri Uday Narayan Singh Director Any other transaction Sitting fees NA 0.08 0.00 0.00
6 Phoenix Overseas Limited Sri Uday Narayan Singh Director Any other transaction Payable against dues NA 71.05 0.00 71.05
7 Phoenix Overseas Limited KBC Solvex Pvt. Ltd. Subsidiary Company Advance NA 16.66 17.46 0.00
8 Phoenix Overseas Limited Kanhai Singh Welfare Trust Promoter Any other transaction Payable against advance received NA 14.90 (16.11) 16.11
9 Phoenix Overseas Limited Tricon Logistics Engineering Consultancy Services Pvt. Ltd. Group Company Any other transaction Due against bills NA 0.35 (0.35) 0.00
10 Phoenix Overseas Limited BCPL Railway Infrastructure Limited Group Company Any other transaction Rent paid and received and gst payable against corp guarantee Omnibus Approval 7.79 0.36 0.00
11 Phoenix Overseas Limited BCPL Railway Infrastructure Limited Group Company Any other transaction Due against bills NA (93.65) 92.18 (1.48)
12 Phoenix Overseas Limited BCL Bio Energy Private Limited Associate Company Any other transaction GST receivable against corporate guarantee NA 17.21 0.00 0.00
13 Phoenix Overseas Limited BCL Bio Energy Private Limited Associate Company Any other transaction Interest on loan given NA 40.97 0.00 0.00
14 Phoenix Overseas Limited BCL Bio Energy Private Limited Associate Company Loan Omnibus Approval 17.61 430.73 0.00
15 Phoenix Overseas Limited BCL Bio Energy Private Limited Associate Company Purchase of goods or services Omnibus Approval 1,004.33 0.00 0.00
16 Phoenix Overseas Limited BCL Bio Energy Private Limited Associate Company Sale of goods or services Omnibus Approval 913.16 52.59 0.00
17 Phoenix Overseas Limited BCL Bio Energy Private Limited Associate Company Any other transaction Payable against dues NA 275.73 8.60 275.73
18 Phoenix Overseas Limited Sanghamitra Mukherjee Ex Independent Director Any other transaction Sitting fees NA 0.01 0.00 0.00
19 Phoenix Overseas Limited Sudipto Kumar Mukherjee Independent Director Any other transaction Sitting fees NA 0.14 0.00 0.00
20 Phoenix Overseas Limited Ranajit Kumar Mondal Independent Director Any other transaction Sitting fees NA 0.04 0.00 0.00
21 Phoenix Overseas Limited Arpita Das Independent Director Any other transaction Sitting fees NA 0.12 0.00 0.00
22 Phoenix Overseas Limited Anushka Nandi Relative of KMP Any other transaction Salary NA 2.65 0.00 0.00
23 Phoenix Overseas Limited Anushka Nandi Relative of KMP Any other transaction Contribution to PF NA 0.09 0.00 0.00
24 Phoenix Overseas Limited Anushka Nandi Relative of KMP Any other transaction Payable against dues NA 0.53 0.00 0.53
25 Phoenix Overseas Limited Kingshuk Basu CFO Any other transaction Salary, bonus NA 3.59 0.00 0.00
26 Phoenix Overseas Limited Abhishek Chakraborty Ex Company Secretary Any other transaction Salary, bonus NA 2.85 0.00 0.00
27 Phoenix Overseas Limited Phoenix Biogen Private Limited Wholly owned Subsidiary Any other transaction Investment in equity shares Omnibus Approval 0.90 0.00 0.00
28 Phoenix Overseas Limited Phoenix Biogen Private Limited Wholly owned Subsidiary Any other transaction Receivables against dues NA 0.10 0.08 0.10
29 Phoenix Overseas Limited Phoenix Marine Products Pvt Ltd Group Company Advance Omnibus Approval 54.81 0.00 0.00
Total value of transaction during the reporting period 2,411.62