General information about company | ||
| Scrip code* | 538647 | |
| NSE Symbol* | NOTLISTED | |
| MSEI Symbol* | NOTLISTED | |
| ISIN* | INE729C01020 | |
| Name of company | PURSHOTTAM INVESTOFIN LIMITED | |
| Type of company | Main Board | |
| Class of security | Equity | |
| Date of start of financial year | 01-04-2024 | |
| Date of end of financial year | 31-03-2025 | |
| Date of board meeting when results were approved | 30-05-2025 | |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 22-05-2025 | |
| Description of presentation currency | INR | |
| Level of rounding | Lakhs | |
| 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 | NA | |
| Start date and time of board meeting | 30-05-2025 16:30 | |
| End date and time of board meeting | 30-05-2025 18:47 | |
| 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 bank’s 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 | |
| (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 | 06-02-2025 | |
| Indicate Company website link for updated RPT policy of the Company | https://www.purshottaminvestofin.in/pdf/report/Related%20Party%20Transaction_w.e.f.%2006.02.2025.pdf | |
| 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 | NA |
Financial Results – NBFC | ||||
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | ||
| Date of start of reporting period | 01-01-2025 | 01-04-2024 | ||
| Date of end of reporting period | 31-03-2025 | 31-03-2025 | ||
| Whether results are audited or unaudited | Audited | Audited | ||
| 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 | ||||
| (i) | Interest Income | 145.52 | 764.85 | |
| (ii) | Dividend Income | 0 | 0.37 | |
| (iii) | Rental Income | 0 | 0 | |
| (iv) | Fees and commission Income | 0 | 0 | |
| (v) | Net gain on fair value changes | 0 | 0 | |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0 | 0 | |
| (vii) | Sale of products (including Excise Duty) | 0 | 0 | |
| (viii) | Sale of services | 0 | 0 | |
| (ix) | Other revenue from operations | |||
| Total other revenue from operations | ||||
| Total Revenue From Operations | 145.52 | 765.22 | ||
| Other income | 0 | 7.95 | ||
| Total income | 145.52 | 773.17 | ||
| 2 | Expenses | |||
| Cost of materials consumed | 0 | 0 | ||
| Purchases of stock-in-trade | 0 | 0 | ||
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0 | 0 | ||
| Employee benefit expense | 17.59 | 78.24 | ||
| Finance costs | 59.12 | 279.29 | ||
| Depreciation, depletion and amortisation expense | 29.87 | 73.94 | ||
| Fees and commission expense | 0 | 0 | ||
| Net loss on fair value changes | 6.56 | 123.59 | ||
| Net loss on derecognition of financial instruments under amortised cost category | 0 | 0 | ||
| Impairment on financial instruments | 96.26 | 96.26 | ||
| (f) | Other expenses | |||
| 1 | Other expenses | 51.28 | 147.85 | |
| Total other expenses | 51.28 | 147.85 | ||
| Total expenses | 260.68 | 799.17 | ||
| 3 | Total profit before exceptional items and tax | -115.16 | -26 | |
| 4 | Exceptional items | 0 | 0 | |
| 5 | Total profit before tax | -115.16 | -26 | |
| 6 | Tax expense | |||
| 7 | Current tax | -2.33 | 36.02 | |
| 8 | Deferred tax | -22.25 | -25.18 | |
| 9 | Total tax expenses | -24.58 | 10.84 | |
| 10 | Net Profit Loss for the period from continuing operations | -90.58 | -36.84 | |
| 11 | Profit (loss) from discontinued operations before tax | 0 | 0 | |
| 12 | Tax expense of discontinued operations | 0 | 0 | |
| 13 | Net profit (loss) from discontinued operation after tax | 0 | 0 | |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0 | 0 | |
| 15 | Total profit (loss) for period | -90.58 | -36.84 | |
| 16 | Other comprehensive income net of taxes | -196.8 | 0 | |
| 17 | Total Comprehensive Income for the period | -287.38 | -36.84 | |
| 18 | Total profit or loss, attributable to | |||
| Profit or loss, attributable to owners of parent | ||||
| Total profit or loss, attributable to non-controlling interests | ||||
| 19 | 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 | ||||
| 20 | Details of equity share capital | |||
| Paid-up equity share capital | 742.33 | 742.33 | ||
| Face value of equity share capital | 10 | 10 | ||
| 21 | Reserves excluding revaluation reserve | 4960.64 | ||
| 22 | Earnings per share | |||
| i | Earnings per equity share for continuing operations | |||
| Basic earnings per share from continuing operations | -1.22 | -0.5 | ||
| Diluted earnings per share from continuing operations | -1.22 | -0.5 | ||
| ii | Earnings per equity share for discontinued operations | |||
| Basic earnings per share from discontinued operations | 0 | 0 | ||
| Diluted earnings per share from discontinued operations | 0 | 0 | ||
| ii | Earnings per equity share (for continuing and discontinued operations) | |||
| Basic earnings per share | -1.22 | -0.5 | ||
| Diluted earnings per share | -1.22 | -0.5 | ||
| 23 | Debt equity ratio | Textual Information( 1) & | ||
| 24 | Debt service coverage ratio | Textual Information( 2) & | ||
| 25 | Interest service coverage ratio | Textual Information( 3) & | ||
| 26 | Disclosure of notes on financial results | Textual Information(4) | ||
Text Block | |
| Textual Information(4) | The above financial results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards (referred to as 'Ind AS') prescribed under Section 133 of the Companies Act, 2013, read with the relevant rules issued thereafter ("Ind AS") and the other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the 'SEBI Listing Regulations'). The above financial results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on May 30, 2025. The above results have been audited by the Statutory Auditor of the Company. The Statutory Auditors have expressed an unmodified opinion on the aforesaid results. These financial results are availabe on the BSE Limited's website (www.bseindia.com) and on the Company's website (www.purshottaminvestofin.in). Disclosures pursuant to Master Direction - Reserve Bank of India (Transfer of Loan Exposures) Directions, 2021 issued by the RBI vide their Notification RBl/ DOR/ 2021-22/86 Master Direction DOR.STR.REC.51/21.04.048/2021-22 dated September 24,2021, as amended (the "Notification"). (a) Details of transfer through assignment in respect of loans not in default during the year ended March 31, 2025 Amount of loans transferred-865.02 Weighted average maturity (In Years)-3.31 Weighted average holding period (In Years)-2.25 Retention of beneficial economic interest-10% Coverage of tangible security-0% Rating-wise distribution of rated loans-Non-Rated (b) The Company has not acquired loans not in default during the year ended March 31, 2025, under the said Notificaton. (c) The Company has not acquired/transferred any stressed loans during the year ended March 31, 2025, under the said Notificaton. Based on the decisions related to allocation of resources to the segment and assess its performance, the Company has identified a single reportable segment in the context of Operating Segment as defined under Ind AS 108 - Operating Segments. The Company does not have any subsidiary/associate/joint venture company(ies), as on March 31, 2025. The Company has no exceptional items to report for the quarter and year ended March 31, 2025. The figures for the previous periods/year have been regrouped/rearranged wherever necessary to confirm to the current period/year presentation. These regrouping/reclassification has no effect on the reported profit/loss. The Board of Directors (the “Board”) in their meeting held on December 24, 2024, had approved the Scheme of Arrangement for Amalgamation of Middle Path Trading Private Limited (“Transferor Company No. 1”) and Shiraj Marketing Private Limited (“Transferor Company No. 2”) (“Transferor Companies”) with Purshottam Investofin Limited (“Transferee Company”/ the “Company”) and their respective shareholders and creditors under the provisions of Sections 230 to 232 and other applicable provisions of the Companies Act, 2013 (“Act”) read with the Rules framed thereunder (the “Scheme”). The Hon’ble National Company Law Tribunal, New Delhi Bench ("NCLT"), vide its Order dated January 01, 2025, (“Order”) has approved the Scheme. The certified copy of the said Order was received on January 30, 2025. The Appointed date of the Scheme is April 01, 2024. The Company had filed the certified copy of the Order of NCLT sanctioning the scheme in Form INC-28 with the Registrar of Companies on February 28, 2025 and accordingly, the scheme has become effective on February 28, 2025 (“Effective Date”). In terms of the Scheme, the Board of Directors of the Company at its meeting held on March 24, 2025, has issued and allotted 23,37,303 fully-paid up equity shares of INR 10/- each to the eligible shareholders of the erstwhile Transferor Companies whose names appear in the their Register of Members as of the Effective Date, i.e., February 28, 2025. The said date has been considered as the Record Date for determining the eligible shareholders of the Transferor Companies entitled to receive the equity shares of the Company, as per the approved Scheme. The said equity shares as allotted to the shareholders of the Transferor Company No. 1 and Transferor Company No. 2 shall rank pari passu in all respects, with the existing equity shares of the Company. Further, the Board also noted the cancellation of 11,97,583 equity shares of INR 10/- each held by the Transferor Company 2 in the Company. Further, the Company has applied for the listing of these aforesaid allotted equity shares with BSE Ltd. Consequent to the scheme become effective, the revised authorized share capital of the Company is Rs. 19,45,00,000/- (1,94,50,000 equity shares of Rs 10/- each) and Paid Up Share Capital is Rs. 7,42,32,950 (74,23,295 equity shares of Rs 10/- each). The NCLT order effect had been considerd for the year ended March 31, 2025 by transferring the carryings amount of all the assets and liabilities of the Transferor Company to the Transferree Company with effect from the Appointed date of April 1, 2024. Accordingly, the financial results for the quarter ended December 31, 2024 have been restated. The figures for the last quarter of the current and previous financial year are the balancing figures between audited figures in respect of the full financial year and the published year to date figures up to the end of the third quarter of the current and previous financial year which were subject to limited review. |
Statement of Asset and Liabilities | |||
| Particulars | Year ended (dd-mm-yyyy) | ||
| Date of start of reporting period | 01-04-2024 | ||
| Date of end of reporting period | 31-03-2025 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Standalone | ||
| Assets | |||
| 1 | Financial Asset | ||
| Cash and cash equivalents | 42.22 | ||
| Bank Balance other than (a) above | 0 | ||
| Derivative financial instruments | 14.27 | ||
| Receivables | |||
| (I) Trade Receivables | 0 | ||
| (II) Other Receivables | 214.42 | ||
| Loans | 6453.53 | ||
| Investments | 9.6 | ||
| Other Financial assets | 997.78 | ||
| Total Financial Asset | 7731.82 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0 | ||
| Current tax assets (Net) | 42.43 | ||
| Deferred tax Assets (Net) | 33.12 | ||
| Investment Property | 0 | ||
| Biological assets other than bearer plants | 0 | ||
| Property, Plant and Equipment | 502.52 | ||
| Capital work-in-progress | 0 | ||
| Intangible assets under development | 0 | ||
| Goodwill | 0 | ||
| Other Intangible assets | 0 | ||
| Other non-financial assets (to be specified) | 13.68 | ||
| Total Non-Financial Asset | 591.75 | ||
| Total assets | 8323.57 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 742.33 | ||
| Other equity | 4960.64 | ||
| Total equity attributable to owners of parent | 5702.97 | ||
| Non controlling interest | |||
| Total equity | 5702.97 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 14.81 | |
| (b) | Payables | ||
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 5.83 | ||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 0 | ||
| (C ) | Debt Securities | 0 | |
| (d) | Borrowings (Other than Debt Securities) | 2588.75 | |
| (e) | Deposits | 0 | |
| (f) | Subordinated Liabilities | 0 | |
| (g) | Other financial liabilities | 10.96 | |
| Total Financial Liabilities | 2620.35 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 0 | |
| (b) | Provisions | 0.25 | |
| (C ) | Deferred tax liabilities (Net) | 0 | |
| (d) | Other non-financial liabilities | 0 | |
| Total Non-Financial Liabilities | 0.25 | ||
| Total liabilities | 2620.6 | ||
| Total equity and liabilities | 8323.57 | ||
| Disclosure of notes on assets and liabilities | |||
Other Comprehensive Income | |||
| Date of start of reporting period | 01-01-2025 | 01-04-2024 | |
| Date of end of reporting period | 31-03-2025 | 31-03-2025 | |
| Whether results are audited or unaudited | Audited | Audited | |
| 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 | Fair Value Change | -262.99 | 0.00 |
| Total Amount of items that will not be reclassified to profit and loss | -262.99 | 0.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | -66.19 | 0.00 |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | -196.80 | 0.00 |
Cash flow statement, indirect | ||||||
| Particulars | Year ended (dd-mm-yyyy) | |||||
| Date of start of reporting period | 01-04-2024 | |||||
| Date of end of reporting period | 31-03-2025 | |||||
| Whether results are audited or unaudited | Audited | |||||
| 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 | -26 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 264.34 | |||||
| Adjustments for decrease (increase) in inventories | 0 | |||||
| Adjustments for decrease (increase) in trade receivables, current | 0 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0 | |||||
| Adjustments for decrease (increase) in other current assets | 8.64 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0 | |||||
| Adjustments for other financial assets, non-current | 0 | |||||
| Adjustments for other financial assets, current | 834.65 | |||||
| Adjustments for other bank balances | 0 | |||||
| Adjustments for increase (decrease) in trade payables, current | -13.84 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0 | |||||
| Adjustments for increase (decrease) in other current liabilities | 13.3 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0 | |||||
| Adjustments for depreciation and amortisation expense | 73.94 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 96.26 | |||||
| Adjustments for provisions, current | 0 | |||||
| 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 | 679.03 | |||||
| Adjustments for share-based payments | 0 | |||||
| Adjustments for fair value losses (gains) | -29.56 | |||||
| Adjustments for undistributed profits of associates | 0 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0 | |||||
| Other adjustments to reconcile profit (loss) | -4.75 | |||||
| Other adjustments for non-cash items | 0 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0 | |||||
| Total adjustments for reconcile profit (loss) | 563.95 | |||||
| Net cash flows from (used in) operations | 537.95 | |||||
| Dividends received | 0 | |||||
| Interest paid | 280.48 | |||||
| Interest received | 710.01 | |||||
| Income taxes paid (refund) | 277.81 | |||||
| Other inflows (outflows) of cash | 0 | |||||
| Net cash flows from (used in) operating activities | 689.67 | |||||
| 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 | 480.99 | |||||
| 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 | 0 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0 | |||||
| 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 | 0 | |||||
| Income taxes paid (refund) | 0 | |||||
| Other inflows (outflows) of cash | 0 | |||||
| Net cash flows from (used in) investing activities | -480.99 | |||||
| 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 | 0 | |||||
| Proceeds from issuing other equity instruments | 0 | |||||
| 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 | 2614.99 | |||||
| Repayments of borrowings | 2890.02 | |||||
| Payments of lease liabilities | 0 | |||||
| Dividends paid | 0 | |||||
| Interest paid | 0 | |||||
| Income taxes paid (refund) | 0 | |||||
| Other inflows (outflows) of cash | 0 | |||||
| Net cash flows from (used in) financing activities | -275.03 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | -66.35 | |||||
| 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 | -66.35 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 108.57 | |||||
| Cash and cash equivalents cash flow statement at end of period | 42.22 | |||||
Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter) | ||||||||||||||||||||||||
| 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. | ||||||||||||||||||||||||
| Sr. No. | 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 | ||||||||||||
| 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) | Notes | ||||||||
| 1 | Purshottam Investofin Limited | AAACD0419K | Prabhusar Algotech Private Limited | AAECP3765C | Common Director | Loan | NA | 86 | 0.44 | 0 | ||||||||||||||
| 2 | Purshottam Investofin Limited | AAACD0419K | Prabhusar Algotech Private Limited | AAECP3765C | Common Director | Any other transaction | Repayment of Loan | NA | 130 | 0 | 0 | |||||||||||||
| 3 | Purshottam Investofin Limited | AAACD0419K | Prabhusar Algotech Private Limited | AAECP3765C | Common Director | Any other transaction | Interest Charged | NA | 2.11 | 0.42 | 0 | |||||||||||||
| 4 | Purshottam Investofin Limited | AAACD0419K | Prabhusar Algotech Private Limited | AAECP3765C | Common Director | Any other transaction | Rent Paid | NA | 3.24 | 0.54 | 0 | |||||||||||||
| 5 | Purshottam Investofin Limited | AAACD0419K | Prabhusar Foundation | AADTP6923G | Common Director & Trustee | Any other transaction | Donation Given | NA | 9 | 0 | 0 | |||||||||||||
| Total value of transaction during the reporting period | 230.35 | |||||||||||||||||||||||
Details of Impact of Audit Qualification | |||||
| 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 | ||||
| Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | |||
| 1 | AKGSR & CO. | Yes | 27-04-2028 | ||