PERVASIVE COMMODITIES LIMITED

CIN: L51909GJ1986PLC008539 Address: C-806, Titanium City Canter, Near Sachin Tower, 100 Ft Road, Satellite, Ahmedabad, Gujarat – 380015 Email: [email protected] Phone: +91 8347056404 Website: www.pervasiveindia.com ---------------------------------------------------------------------------------------------------------------

Date: 11th February, 2026

To,

BSE Limited Phiroze Jeejeebhoy Tower, Dalal Street, Mumbai – 400 001

Dear Sir/Madam,

Sub: Integrated Filing (Financial) for the Quarter and Nine Months ended on 31st December, 2025

Ref: Security Id: PERVASIVE / Code: 517172

Pursuant to the Securities and Exchange Board of India Circular No SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated 31st December, 2024, please ϐind attached the Integrated Filing (Financial) for the Quarter and Nine Months ended as on 31st December, 2025.

Kindly take the same on your record and oblige us.

Thanking you,

For, Pervasive Commodities Limited

Fagun Chandrakant Soni FAGUN CHANDRAKANT SONI o=Personal, CHANDRAKANT SONI Date: 2026.02.11 18:50:04 +05'30'

Managing Director DIN: 10610730

	PERVASIVE COMMODITIES LIMITED
(CIN: L51909GI1986PLC008539) 120015 (1995) Regd. Office :-C-806, Titanium City Canter, Near Sachin Tower, 100 Ft Road, Satellite, Jodhpur Char Rasta, Ahmedabad, Ahmadabad City, Gujarat, India, 380015
			E-mail: [email protected]
	STATEMENT OF UN-AUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED ON DECEMBER 31, 2025					(Rs. in lacs except Earning per Share data)
Sr No	Particulars	Quarter ended December 31, 2025	Quarter ended September 30, 2025	Quarter ended December 31, 2024	Nine Month Ended December 31, 2025 (Year to date for Current Period)	Nine Month Ended December 31, 2024 (Year to date for Previous Period)	Year to date figures for the March 31, 2025
		Un-Audited	Un-Audited	Un-Audited	Un-Audited	Un-Audited	Audited
$\mathbf{1}$	Revenue From Operations						3,027.60
	(a) Revenue from Operations (b) Other Income	618.00 ÷	40.01 16.24	237.83 $\overline{\phantom{a}}$	1,023.41 45.28	1,723.62
	Total Income (Net)	618.00	56.25	237.83	1,068.69	1,723.62	3,027.60
$\mathbf{z}$	Expenses
	a. Cost of Materials Consumed b. Purchases of Stock-in-trade	534.43	$\overline{\phantom{a}}$ 100.05	÷. 70.21	878.85	1,620.46	4582.26
	c. Changes in inventories of Stock-in-Trade	÷.	1,519.98	143.21	1,646.63		(1646.63)
	d. Employee benefits expenses	1.31	1.13	0.28	3.64	2.34 1.90	1.94 2.58
	e. Finance Cost f. Depreciation and Amortization Expenses	0.69 0.11	0.64 0.11	0.66 0.09	2.11 0.31	0.28	0.38
	g. Other Expenses	2.59	2.97	2.16	13.59	13.94	80.96
3	Total Expenses	539.13	1,624.87	216.61	2,545.12	1,638.92	3,021.49
	Profit/(Loss) before Exceptional and Extraordinary items and tax (1-2)	78.87	(1,568.62)	21.21	(1, 476.43)	84.70	6.11
4 5	Exceptional Items Profit/(Loss) before Extraordinary items and tax (3- 4 ₁	$\hat{\phantom{a}}$ 78.87	(1,568.62)	ä, 21.21	(1, 476.43)	84.70	6.11
6	Extraordinary Items
$\overline{7}$	Profit Before Tax (5-6)	78.87	(1,568.62)	21.21	(1, 476.43)	84.70	6.11
8	Tax Expenses (a) Current Tax	$\omega$	(3.46)	6.48		15.90	8.41
	(b) Deferred Tax						(12.32)
	(c) Prior Period Tax [Short / (Excess)]	0.14			0.14		1.15
	Total Tax Expenses	0.14	(3.46)	6.48	0.14	15.90	(2.77)
9	Net Profit/(Loss) for the period from continuing	78.73	(1, 565.16)	14.73	(1, 476.57)	68.80	8.88
10	Operations (7-8) Profit (Loss) from Discontinuing operations before Tax
11 12	Tax Expenses of Discontinuing Operations Net Profit/(Loss) from Discontinuing operations after Tax (10-11)				$\sim$	$\sim$
13	Share of Profit (Loss) of associates and Joint Ventures accounted for using equity method
14 15	Net Profit (Loss) for the period (9+12+13) Other comprehensive income, net of income tax	78.73	(1,565.16)	14.73	(1, 476.57)	68.80	8.88
	a) I) Amount of item that will not be reclassified to profit or loss ii) Income tax relating to items that will not be
	reclassified to profit or loss
	b) I) item that will be reclassified to profit or loss ii) income tax relating to items that will be reclassified to profit or loss
	Total other comprehensive income, net of income tax
16 17	Total Comprehensive income for the period Details of equity share capital	78.73	(1, 565.16)	14.73	(1, 476.57)	68.80	8.88
	Paid-up Equity Share Capital	9,009.52	9.52	9.52	9,009.52	9.52	9.52
18	Face Value of Equity Share Capital Details of debt securities	1.00	1.00	10.00	1.00	10.00	10.00
	Paid -Up Debt capital	$\overline{\phantom{a}}$	$\overline{\phantom{a}}$	$\blacksquare$	÷.	$\hat{\phantom{a}}$	٠
	Face value of debt Securities	ä,	÷	$\overline{\phantom{a}}$	$\ddot{\phantom{a}}$	ä,	$\ddot{\phantom{0}}$
19	Reserve excluding revaluation reserves as per balance sheet of previous accounting year						(9.67)
20	Debenture Redemption reserve	$\blacksquare$		٠		$\ddot{\phantom{0}}$	$\blacksquare$
21 п	Earning per Share Earning per Share for Continuing Operations
	Basic Earning (Loss) per share from Continuing
	operations Diluted Earning (Loss) per share from Continuing	0.01 0.01	(164.37) (1.74)	1.55 0.00	(0.20)	7.23	0.93
ii	operations Earning per Share for discontinuing Operations				(0.20)	0.01	0.01
	Basic Earning (Loss) per share from discontinuing operations
iii	Diluted Earning (Loss) per share from discontinuing operations Earnings per Equity Share
	Basic Earning (Loss) per share from Continuing and	0.01	(164.37)	1.55
	discontinuing operations Diluted Earning (Loss) per share from Continuing and	0.01	(1.74)	0.00	(0.20) (0.20)	7.23 0.01	0.93
	discontinuing operations						0.01

Note:
1	The above Un•audlted financial results were reviewed by lhe Audit Commlllee and approved by the Board or Directors In their meeting held on l Uh Fcbnaary 2026.
2	The previous periods figures have been regrouped wherever necessary.
3	The Statutory auditors or the company have carried out a "Limited Review report" or the above results as per Regulallon 33 or the SEBI (Listing Obligation and Disclosure Requirement) Regu lations, 2015.
1	This statements hu been prepared In accordance with the Companies ( Indian Accounting Stand;ud) Rules.2015 • IND AS prescribed under sec• 133 of lhe companies Act. 2013 read with the Companies( Indian Accounting Standards) Rules, 2015 as amended by the Compa nlu (Indian Accounting Standards) (Amendment) Rules, 2016 ;md other recognised accounting practices and pollcics to the extent applicable and In terms or Regulation 33 or SEOI( Listing Obllgallon and Disclosure Requirement) Regulations, 2015
	s The Company has allotted convertible warrants to the allottecs during the previous flnanclal period. The same has been converted to Equity shares during the reporting period a nLI effect or the same has been given in the t.ilculallon or EPS.
6	During the Quarter l of FY 2025·26, Company has split their equity shares of face value or Rs. 10 to Rs. 1 each. Record date or the same was 07/04/2025. Effect or the same has bee n give In lhe calculation or Baste EPS above and previous periods' EPS has been restated accordingly.
7	Statement on Utfllsallon of Sh.are Warrant Money is nol applit.ible as Full amou nt has been utilized for t he purpose of Warrant
8	Although Company has earned positive profits during the current Quarter but It has huge loss In the previous Quarter. hence tax provision Is not made.
q	As per the dcfin,tJon or Report.able segment In Accordance with IND AS 108 'Operating Segments' or Segment Reporting. the company has only one segment of Agricu ltural rroduct Tndlng Hence, separate disclosure for segment reporting Is not applicable to the company.
	10 Slock•m•Tradc o r lhe Company was perishable In nilture. During the previous quarter, As per Decision or lhe Company's Board, Whole Stock•in•Tr.ide has been destroyed and Nothing an be realised hence Closing Stock value has been considered to NIL.
	~' For a nd on Beha lr of the BoanJ or PERVASIVE COMMODITiES0 L!MITED0 '! C · I~ Place: Ahmedabad i. - ,, Date: 11 /02/2026 D1RECTOR/AUTHOR1~~ftY't!~!ATORY ! 1 !

FAGUN CHANDRAKA NT SONI

Digitally signed by FAGUN CHANDRAKANT SONI DN: c=IN, postalCode=380051, st=GUJARAT, street=A4 ,JIGNASHA SOCIETY ,AHMEDABAD,VEJALPUR ,380051, l=AHMEDABAD, o=Personal, serialNumber=7bd8ba39fa7b293d378e2c802081564e8da61ad110 78992ad68d90b5ca5ef2f3, pseudonym=b1dcd5d075cb4860a7cbb4a9ba434c47, 2.5.4.20=49a6a53105298b8e840ce003132a3b056a7ff2f7592ea537 2370d49133ffaa11, [email protected], cn=FAGUN CHANDRAKANT SONI

Date: 2026.02.11 18:50:46 +05'30'

Limited Review Report

To,

Board of Directors of Pervasive Commodities Limited

We have reviewed the accompanying statement of unaudited financial results of Pervasive Commodities Limited for the quarter ended 31^st December 2025 which are included in the accompanying "Statement of Unaudited Financial Result for Quarter ended December 31, 2025" together with relevant notes thereon. The statement has been prepared by company pursuant to regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations").

The statement is the responsibility of the company's management and has been approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Ind AS 34 "Interim Financial Reporting (Ind AS 34), prescribed under section 133 of the companies act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to issue a report on the statement based on our review.

We conducted our review in accordance with the Standard on Review Engagement (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the ICAI. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review of Interim Financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an Audit. Accordingly, we do not express an Audit opinion

HEAD OFFICE: A/912, 9th Floor, Ratnaakar Nine Square, Opp. ITC Narmada Hotel, Vastrapur, Ahmedabad - 380015, GJ (o) 079 2754 1783 (m) +91 93777 71182 (e) [email protected] / [email protected]

Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards ('Ind As') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement.

Other Matters

1. The Company has incurred significant losses due to the destruction or damage of its perishable natural stock-in-trade. Furthermore, no insurance coverage was in place for the Company's stock, resulting in the entire loss being borne by the Company.
1. It has been observed that the Company has utilized the share warrant proceeds during the past six months towards working capital requirements. A significant portion of these funds has been extended as advances to suppliers for a prolonged period. Management has represented that the goods corresponding to these advances are expected to be received shortly.
1. During the reporting period, the Company's shareholding increased pursuant to conversion of warrants into equity shares. The effective date of conversion was 20th May 2025. However, the said equity shares were updated/credited in the records of the Registrar and Transfer Agent (RTA) during the current reporting period only.

Accordingly, the Basic Earnings Per Share (EPS) for the previous two quarters has been computed considering the number of equity shares outstanding prior to such conversion, as the updated share capital was not reflected in the RTA records during those periods.

Date $: 11/02/2026$ Place: Ahmedabad

For, V S S B & Associates Chartered Accountants Firm No. 121356W

Vishves A. Shah) Partner M. No. 109944

UDIN: 26109944USMSPB4860