Pervasive Commodities Ltd. - Quarterly/Annual Result Disclosures and Notes dated 31 Dec 2024

1. The above un-audited financial results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on 6th February 2025.

2. The previous periods figures have been regrouped whereever necessary.

3. The Statutory auditors of the company have carried out a "Limited Review report" of the above results as per Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirement) Regulations, 2015.

4. The Company has issued 9,00,00,000 Converitable Warrents for Rs. 10 each and has received Rs. 2.50/Warrant, aggregating to Rs. 22,50,00,000/- as Subcription Price till date. Each Warrant will be convertible into, or exchangeable for, 1 (one) fully paid-up equity share of the Company of face value of Rs. 10/- each payable in cash, aggregating upto Rs. 90.00 crore which may be exercised in one or more tranches during the period commencing from the date of allotment of the Warrants until expiry of 18 (Eighteen) months. Diluted EPS has been calculated upon consideration that Full Conversion of Warrents will be executed within time limit prescribed from Date of Application Money for the Warrent has been received by the Company i.e 6th July, 2024.

5. This statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rule 2015 (IND AS) prescribed under section 133 of the companies Act, 2013 and other recognized accounting practices and policies to the extend applicable.