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Panth Infinity Ltd. - Quarterly/Annual Result Disclosures and Notes dated 30 Jun 2025

Auditor and Management Disclosures and Notes for the quarterly results dated 30 Jun 2025

1. The aforesaid financial results have been reviewed and recommended by Audit Committee and approved by the Board of Directors at their meeting held on 24-07-2025.
2. The Statutory Auditors of the Company have carried out a Limited Review of the above results as per regulations 33 of SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015.
3. The figures for the Quarter ended 30th June, 2023 are in compliance with the Indian Accounting Standards Ind AS notified by the Ministry of Corporate Affairs.
4. The Financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 – Interim Financial reporting, notified under section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015, as amended from time to time, and other accounting principles generally accepted in India.
5. The format for above results as prescribed in SEBI's circular CIR/CFD/CMD/15/2015 dated Nov 30, 2015 has been modified to comply with the requirements of SEBI circular dated July 5, 2016, Ind AS and Schedule III Division II to the Companies Act, 2013 applicable to companies that are required to comply with Ind As.
6. The Company has only one reportable primary business segment as per IND AS 108 i.e. Trading of metals.
7. Figures for the previous period have been regrouped, reclassified and restated wherever necessary to make them comparable with the current period's figures.