PANACHE2024-07-012024-09-30 PANACHE2024-07-012024-09-30 PANACHE2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member PANACHE2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member PANACHE2024-09-30 PANACHE2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member PANACHE2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member PANACHE2024-07-012024-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member PANACHE2024-07-012024-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 123456 PANACHE NOTLISTED Panache Digilife Limited Equity 2024-04-01 2025-03-31 2024-11-11 2024-11-04 INR Lakhs Half yearly 15:30:00 20:10:00 2024-11-11 2024-11-11 true Cash Flow Indirect Not applicable Single segment Trading & Manufacturing of Computer Systems, Laptops, IT Systems & its peripherals 2024-07-01 2024-09-30 Unaudited Standalone 234292000.00 1815000.00 236106000.00 171438000.00 0.00 14367000.00 9471000.00 6549000.00 2978000.00 10722000.00 215525000.00 20582000.00 0.00 20582000.00 4081000.00 1238000.00 5319000.00 0.00 15263000.00 0.00 0.00 0.00 0.00 15263000.00 0.00 15263000.00 0.00 0.00 152280000.00 10 1.09 1.03 0.00 0.00 1.09 1.03 1) The standalone financial results for the quarter and half year ended 30th September, 2024 were reviewed by the Audit Committee and have been approved and taken on record by the Board of Directors at its meeting held on 11th November, 2024. The statutory auditors have issued Limited Review Report. 1) The standalone financial results for the quarter and half year ended 30th September, 2024 were reviewed by the Audit Committee and have been approved and taken on record by the Board of Directors at its meeting held on 11th November, 2024. 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 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) During the quarter, the company issued 7,86,000 warrants and 32,28,000 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% of the issue price per warrant i.e. 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 (beings 75% of the issue price per warrant) from the allotees to exercise conversion option against each such warrant. As of September 30, 2024, 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. 5) The 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 upon liquidating the assets of the subsidiary. 6) Segment Information for the quarter as per Indian Accounting Standard - 108 on Operating Segment is not applicable. Single segment 2024-04-01 2024-09-30 Unaudited Standalone 351700000.00 4224000.00 355924000.00 250255000.00 0.00 25183000.00 18554000.00 15887000.00 5384000.00 18699000.00 333963000.00 21961000.00 0.00 21961000.00 4081000.00 1502000.00 5584000.00 0.00 16378000.00 0.00 0.00 0.00 0.00 16378000.00 0.00 16378000.00 0.00 0.00 152280000.00 10 1.17 1.11 0.00 0.00 1.17 1.11 Other Expenses 10722000.00 Other Expenses 18699000.00 82956000.00 0.00 22830000.00 0.00 14307000.00 0.00 0.00 0.00 19249000.00 0.00 2142000.00 25000.00 21415000.00 0.00 7000.00 141516000.00 226913000.00 0.00 356998000.00 59821000.00 8000.00 18778000.00 6114000.00 441718000.00 2704000.00 63858000.00 735193000.00 0.00 0.00 876709000.00 152280000.00 511178000.00 663458000.00 663458000.00 13889000.00 0.00 2541000.00 16430000.00 7534000.00 3618000.00 0.00 516000.00 28098000.00 114317000.00 48309000.00 6271000.00 168896000.00 9255000.00 3489000.00 3513000.00 0.00 185153000.00 0.00 0.00 213251000.00 876709000.00 15880000.00 25183000.00 121080000.00 0.00 -8790000.00 0.00 0.00 -1453000.00 0.00 -199464000.00 0.00 -2658000.00 0.00 5384000.00 0.00 -2322000.00 0.00 212000.00 0.00 0.00 0.00 1615000.00 0.00 0.00 0.00 0.00 -1606000.00 2350000.00 0.00 -47820000.00 -25859000.00 0.00 0.00 0.00 5121000.00 0.00 -30980000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4747000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 95000.00 18200000.00 0.00 0.00 0.00 1615000.00 0.00 1606000.00 0.00 16579000.00 0.00 0.00 277455000.00 0.00 0.00 0.00 0.00 0.00 0.00 9204000.00 2381000.00 0.00 0.00 15880000.00 0.00 0.00 249990000.00 235589000.00 0.00 235589000.00 -277910000.00 -42321000.00 Items that will not be reclassified to profit or loss 0.00 Items that will not be reclassified to profit or loss 0.00 0.00 0.00 0.00 0.00 Items that will be reclassified to profit or loss 0.00 Items that will be reclassified to profit or loss 0.00 0.00 0.00 0.00 0.00