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PS IT Infrastructure & Services Ltd. - Quarterly/Annual Result Disclosures and Notes dated 31 Dec 2024

Auditor and Management Disclosures and Notes for the quarterly results dated 31 Dec 2024

1. As per Indian Accounting Standard (lnd AS) 108 "Operating Segment", the Company's business falls within a single business segment viz. "Finance & Investments" and thus Segmental Report for the Quarter is not applicable to the Company.

2. Above results were reviewed and recommended by Audit Committee taken on record by Board of Directors in their Meeting held on February 10,2025

3. Other Income consits of difference between liabilities provided earlier and settled as per NCLT Order dated 25th October 2024.

4. Previous period figure have been regrouped/rearranged wherever necessary.

5. The figures for the quarter ended 31 December 2024 and 31 December 2023, as reported in these financial results, are the balancing figures between publised year to date figures upto the end of the third quarter and nine months ended of the respective period.

6. The Statutory Auditors have carried Limited Review for above Financial Results.

7. Exceptional Items are nothing but GST Claim of Rs. 51.365 Lakh for prior period which admitted and approved under NCLT Process.