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PS IT Infrastructure & Services Ltd. - Quarterly/Annual Result Disclosures and Notes dated 31 Dec 2025

Auditor and Management Disclosures and Notes for the quarterly results dated 31 Dec 2025

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, 2026.

3. Previous period figure have been regrouped/rearranged wherever necessary, to correspond with the current period / year classification / disclosures.

4. These results have been prepared in accordance with the Indian Accounting Standards (referred to as "Ind-AS") 34 Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules as amended from time to time.

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