P.H. Capital Ltd. — Annual Report 2021

Jun 28, 2021

Regd. Office : 5D, Kakad House, 5th Floor, 'A' Wing, Sir Vithaldas Thackersey Marg, Opp. Liberty Cinema, New Marine Lines, Mumbai - 400020. Tel. : 022-2201 9473 / 022-2201 9417 « CIN : L74140MH1973PLC016436 Email : pheapitalltd @ gmail.com

28 June, 2021

To, BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400 001

Dear Sir/Ma'am,

SECURITY CODE: 500143 ISIN: INE160F01013

Sub: Outcome of Board Meeting pursuant to Regulation 30 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements), Regulations, 2015.

Further to our letter dated June 18, 2021, we wish to inform you that the Board of Directors of the Company at its meeting held today has considered and approved the Audited Financial Results for the fourth quarter and year ended March 31, 2021.

A copy of the above Audited Financial Results as reviewed by the Audit Committee and the Audit Report with unmodified opinion, as received from the Statutory Auditors, viz; M/s. Sanjay Raja Jain & Co. is enclosed for your information and record. We confirm that the Auditors' Report is with unmodified opinion.

The outcome of the Board Meeting along with the Financial Results will be available on the Company's website www.phcapital.in

The above meeting of the Board of Directors concluded at 01.30 p.m.

We request you to disseminate the above intormation on your website.

Thanking you, ikeen Dalal

Director DIN: 01723446

Enclosure as above:

Regd. Office : 5D, Kakad House, 5th Floor, 'A' Wing, Sir Vithaldas Thackersey Marg, Opp. Liberty Cinema, New Marine Lines, Mumbai - 400020. Tel. : 022-2201 9473 / 022-2201 9417 * CIN : L74140MH1973PLC016436 Email : phcapitalltd @ gmail.com

P.H. CAPITAL LIMITED

Regd. Office : 5 D Kakad House, Sth Fioor, A Wing, New Marine Lines, Opp. Liberty Cinema, Mumbai - 400 020. CIN : L74140MH1973PLC016436 , Email :phcapitalltd@gmail.com,Tel . : 022 -2201 9473 / Fax . : 022- 2201 2105

					In Lakhs
PARTICULARS				YEAR
	31.03.2021	31.12.2020	31.03.2020	31.03.2021	31.03.2020
a ) Income from	1862.4	639.75	2028.46	4829.28	5909.
b ) Other Income	0.00	0.00	§.53)	0.00	0.
a) Purchases of stock-in-trade			1921.54	4,458.34
) Changes in inventories of finished goods, Work in Progress
Stock in Trade			669.49	& 1
c			0.82	43.04
Finance Cost			6.47	13.39
anda é			1.	5
Other Administrative			8.36	30.87
Total			2618.18
and Tax	<			1573.95
s	<
'ax
'ax :
Current Tax a)
b ) Deferred Tax
c
Items that will not be Reclassified subsequently to profit and
Items that will be Reclassified subsequently to profit and loss
Total +
'ace a f	k		j	g
Reserve excluding revaluation reserve				1560.41
Earni n
not annualised
a) Basic

Read. Office : 5D, Kakad House, 5th Floor, 'A' Wing, Sir Vithaldas Thackersey Marg, Opp. Liberty Cinema, New Marine Lines, Mumbai - 400020. Tel. : 022-2201 9473 / 022-2201 9417 © CIN : L74140MH1973PLC016436 ..Bmail : phcapitalitd @ gmail.com

			CAPITAL LTD.
	P.	H.
	Read. Office : 5D, Kakad House, 5th Floor, 'A' Wing, Sir Vithaldas Thackersey Marg,
	Tel. : 022-2201 9473 / 022-2201 9417 © CIN : L74140MH1973PLC016436				Opp. Liberty Cinema, New Marine Lines, Mumbai - 400020.
		Bmail :	phcapitalitd	@ gmail.com
	AUDITED STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 31ST MARCH, 2021.		(RS. in Lacs )
S.NOS.	PARTICULARS		AS AT
		31.03.2021 (Audited )	31.03.2020 (Audited )
il.	ASSETS
1	NON CURRENT ASSETS (a) Property, Plant & Equipment	25.17	2Tte:
	(b) intangible Assets (c) Financial Assets	0.00	0.02
	i) Non -currrent Investments * ii) Deferred Tax Assets	0.00 0.00 0.04	0.00 5.34
	(d) Other non current assets Total Non current assets	25.21	0.00 33.13
2	CURRENT ASSETS (a) Inventories	1999.42	705.75
	(b ) Financial Assets i) Cash and Cash Equivalents	48.72	411.99
	ii) other financial assets (.c) Other Current Assets	0.68 12.93	198.78 13.142
	(d) Current tay Assets Total current assets	60.02 2121.75	0.00 929.65
	TOTAL	2,146.96	962.77
th.	EQUITY AND LIABILITIES
1	EQUITY : (a) Equity Share Capital	300.01	300.01
	(b) Other Equity Total Equity	1560.41 1860.42	530.78 830.79
	LIABILITIES NON CURRENT LIABILITIES :
2	(a) Financial Liabilities Long Term Borrowings	0.00	0.34
	Lease Liability (b ) Deffered Tax Liabilities ( Net )	0,00 273.85	0.42 0.00
	Total Non current Liabilities	273.85	0.76
3	CURRENT LIABILITIES : (a) Financial Liabilities
	i) Short Term Borrowings ii) Trade Payable ii) Other financial Liablities	0.08 3.24	121.54 1.76
	(b ) Other Current Liablities (c) Short Term Provisions	6.61 0.77 1.99	§.21 0.82 1.89
	Total current Liabilities	12.69	131.22
	TOTAL	2,146.96	962.77	0.00		0.00
Note:	1. The Standalone financial results for the Quarter and year ended March, 31, 2021, have been audited by the statutory auditors of the Company.
	and reviewed by the audit committee approved by the Board of Directors at its meeting held on 26/06/2021 . 2. The financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards ) Rules, 2015 as specified in section 133 of the Companies Act, 2013 as amended by the Companies ( Indian Accounting Standards ) (Amendment) Rule, 2016.
	3. In line with the provisions of Ind AS 108- "Operating Segments" the Company is engaged in "Trading in Shares & Secuities" which constitute single reportable business segment. The Company is operating only in india and there is no other significant geographical segment.
	4. * Non - Current Investment held is Rs. 200/- as on 31.03.2021 & 31.03.2020, however due to roundup off in lacs the same appears at Rs.NIL . 5. The Figures of the Previous Year have been regrouped / recast wherever necessary. The Figures of last quarter are the balancing figure between
	the audited figure in respect of the full financial year and published year to date unaudited figures upto the third quarter of the relevants financial year. 6. The outbreak of Coronavirus(Covid-19)globally and in India is causing significant disturbance and slowdown of economic activity. The company
	has evaluated its impact on its businees operations and based on its review and current indicators of future economic conditions, there is no Significant impact on its financial results, However the impact assessment of COVID-19 is continuing process given the uncertainties associated with
	its nature and duration. The impact of COVID 19 may be different from that estimated as at the date of approval of these financial results and the Board will continue to closely monitor the developments.
				For and orf behalf of the f=	<<. of,	JS
				Qf	Ce	'*h
Place:	Mumbai			Rikeen	Jf] =	Ms a au 1

Regd. Office : 5D, Kakad House, 5th Floor, 'A' Wing, Sir Vithaldas Thackersey Marg, Opp. Liberty Cinema, New Marine Lines, Mumbai - 400020. Tel. : 022-2201 9473 / 022-2201 9417 * CIN : L74140MH1973PLC016436 Email : phcapitalltd @ gmail.com

H. P.	CAPITAL LTD.
Regd. Office : 5D, Kakad House, 5th Floor, 'A' Wing, Sir Vithaldas Thackersey Marg, Opp. Liberty Cinema, New Marine Lines, Mumbai - 400020. Tel. : 022-2201 9473 / 022-2201 9417 * CIN : L74140MH1973PLC016436 Email :	phcapitalltd @ gmail.com
AUDITED STANDALONE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 315T MARCH, 2021.
	YEAR ENDED	(Rs. in Lakhs) YEAR ENDED
PARTICULARS	31-Mar-21	31-Mar-20
A. CASH FLOW FROM OPERATING ACTIVITIES:	Audited	Audited
NET PROFIT BEFORE TAX	1,573.95	(301.44)
ADJUSTMENTS FOR:
DEPRECIATION	3.36	3.10
FINANCE EXPENSES DIVIDEND RECEIVED	13.40 *	34.31
INTEREST RECEIVED	0.01
OPERATING PROFIT BEFORE WORKING CAPITAL
CHANGES	1,590.70	(264.03)
ADJUSTMENTS FOR WORKING CAPITAL CHANGES
INVENTORIES	(1,293.67)	444.65
OTHER NON CURRENT ASSETS	(0.04)	-
OTHER CURRENT ASSETS OTHER FINANCIAL ASSETS	0.19 198.12	0.05 (198.39)
TRADE PAYABLES	1.48	0.33
OTHER FINANCIAL LIABILITIES	1.40	2.31
OTHER CURRENT LIABILITIES LEASE LIABILITIES	(0.05) (0.42)	0.58
SHORT TERM PROVISIONS	0.10	0.42 0.34
NET WORKING CAPITAL CHANGES	497.82	(13.74)
LESS : CURRENT TAXES	(325.15)	(43.42)
NET CASH GENERATED FROM OPERATIONS	172.67	(57.16)
B. CASH FLOW FROM INVESTING ACTIVITIES:
PURCHASE OF FIXED ASSETS	(0.74)	(2.77)
DIVIDEND RECEIVED INTEREST RECEIVED	-	-
NET CASH USED IN INVESTING ACTIVITIES	0.01 (0.74)	(2.77)
C. CASH FLOW FROM FINANCING ACTIVITIES:
LONG TERM BORROWINGS (NET OF REPAYMENTS)	(0.34)	(1.28)
SHORT TERM BORROWINGS(NET OF REPAYMENTS)	(121.47)	90.27
FINANCE EXPENSES	(13.40)	(34.31)
NET CASH FROM FINANCING ACTIVITIES	(135.21)	54.68
NET INCREASE IN CASH AND CASH EQUIVALENTS OPENING BALANCE OF CASH AND CASH EQUIVALENTS	36.72 12.00	(5.25)
CLOSING BALANCE OF CASH AND CASH EQUIVALENTS	48.72	17.25 12.00
PLACE : MUMBAI 28-06-2021	For and on behalf of th pS	irectors NEA A;/0} _ "ey

Regd. Office : 5D, Kakad House, 5th Floor, 'A' Wing, Sir Vithaldas Thackersey Marg, Opp. Liberty Cinema, New Marine Lines, Mumbai - 400020. Tel. : 022-2201 9473 / 022-2201 9417 * CIN : L74140MH1973PLC016436 Email : phcapitalltd @ gmail.com

	CAPITAL LTD. H. P.
	Regd. Office : 5D, Kakad House, 5th Floor, 'A' Wing, Sir Vithaldas Thackersey Marg, Opp. Liberty Cinema, New Marine Lines, Mumbai - 400020. Tel. : 022-2201 9473 / 022-2201 9417 * CIN : L74140MH1973PLC016436 phcapitalltd @ gmail.com Email :
	Regd. Office: 5D Kakad House, Sth Floor, A Wing, New Marine Lines, Opp. Liberty Cinema, Mumbai -400 020 . GIN = L74140MH1973PLC016436, Email :phcapitalltd@amail.com,Tel	P.H. CAPITAL LIMITED	_ : 022 -2201 9473 Fax _ : 022-2201 2105
	EXTRACT OF AUDITED FINANCIAL RESULTS FOR THE QUARTER / YEAR ENDED ON 31ST MARCH 2021 .			I (Rs. In Lacs except per share data)
Sr. No.	Particulars	31.03.2021 (Audited)	QUARTER ENDED 31.12.2020 (Unaudited)	31.03.2020 (Audited)	YEAR ENDED 31.03.2021 (Audited)	31.03.2020 (Audited)
{_ 2	[Total income from operations (Net) Net Profit / (Loss) for the period (before Tax, Exceptional and/or Extraordinary items }	1,862.42 464.86.	639.75 270.04	2,022.93 (595.25)	4,829.28 1,573.95	5,909.45 (301.44),
4	3__ Net Profit / (Loss) for the period after tax (after Extraordinary & Exceptional items) Total Comprehensive Income for the period (comprehensive profit for the period (after Tax	329.72	160.19	(474.51)	1,029.63	(267.15)
	and other comprehensive income after tax) 5 __ Paid up Equity Share Capital of Rs. 10/-	329.72 300.01	160.19 300.01	(474.51) 300.01	1,029.63 300.01	(267.15) 300.01
6G 7	[Reserves Earnings Per Share not annualised (FV of Rs. 10/- each)	-	-	-	1,560.41	530.78
8	Basic & Diluted Earnings Per Share (after extraordinary items) (FV of Rs.10/- each)	10.99	5.34	(15.82)	34,32	(8.90)
	Basic & Diluted	10.99	5.34	(15.82):	34,32	(8.90)
	Notes: 1) The above is an Extract of the detailed format of Quaterly Audited Financial Results filed with the Stock Exchange under regulation 33 of the SEBI (Listing and Other Disclosure Requirments) Regulation, 2015. The full format of the Quarterly / Yearly Audited Financial Results are available on the Stock Exchange Website. (www.bseindia.com)
	and approved by the Board of Directors at their meeting held on 28th June, 2021 2) The above results were reveiwed by the Audit Commit FOR P.H.CAPITAL LTD.

FOR P.H.CAPITAL LTD. Rikeen P. Dalal DIN: 01723446 Director

SANJAY RAJA JAIN & CO,

CHARTERED ACCOUNT, ANTS

Independent Auditor's Report On AnnualStandalone Financial Results of the Company Pursuant to the Regulation 23 of the SEBI (Listing Obligations and

To Board of Directors of PH CAPITALLIMITED

Opinion

We have audited the accompanying statement of annual financial results('the Statementof PH Capital Limited ('the Company ')for thequarter and year ended 3} March, 2021, The Statement has been prepared by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements} Regulations, 2015 as amended, ("Listing Regulations'). In our OPinion and to the best of our information and according to the explanations given

to us, these financial] results:

i) are presented in accordance with the requirements of the Regulation 33 of the Listing Regulations in this regard: and

ii) give a true and fair view in conformity with the récognition and measurement Principles laid down j ⁱ comprehensive income and other financial information of the Company for the quarter and year ended March 31, 2021,

Basis of Opinion

SANJAY RAJA JAIN & CO.

CHARTERED ACCOUNTANTS.

G-02, HANUMANT BHAVAN, 306 J.S.S. ROAD, THAKURDWAR, MUMBAI - 02

Management's Responsibilities for the Financial Results

These quarterly financial results as well as the year to date financial results have been Board prepared of Directors on the basis are responsible of the standalone annual financial statements. The Company's for the preparation of these financial results that give a true and fair view of the net profit and other comprehensive information in accordance income and other financial with the recognition and measurement principles laid down in Regulations. Principles generally This responsibility accepted in India and in compliance with Regulation 33 of the Listing records in accordance with also includes maintenance of adequate accounting Company and for Preventing the and Provisions of the Act for Safeguarding of the assets of the application of appropriate accounting detecting frauds and other irregularities; selection and policies; making judgments and estimates that are reasonable and prudent; and design, implementation internal financial controls and maintenance of adequate that were operating effectively for ensuring the accuracy and misstatement, whether due to fraud or error.

the In preparing Company's the ability financial results, the Board of Directors arc responsible for assessing related to going concern to continue as a going concern, disclosing, as applicable, matters Board of Directors either intends and using the going concern basis of accounting unless the no realistic alternative but to liquidate the Company or to cease operations, or has to do so.

The reporting Board process. of Directors is also responsible for overseeing the Company's financial

Auditor's Responsibilities for the Audit of the Financial Results

Our objectives are to obtain reasonable assurance about whether the financial results as a whole are free from material misstatement, whether duc to fraud or error, and to issue reasonably fraud or error be and expected are considered to material if, individually or in the aggregate, they could of these financial results. influence the economic decisions of users taken on the basis

As maintain part of professional an audit in scepticism accordance with SAs, we exercise professional judgment and throughout the audit. We also:

¢ results, Identify and whether assess the risks of materia] misstatement of the Standalone financial responsive due to fraud or error, design and perform AOdit* procedures to those risks, and obtain audit evidence thay/4e "sufficient \and ' fa 5 appropriate misstatement to provide a basis for our opinion. The risk of not resulting from fraud is higher than for one res fraud may involve collusion, forgery, intentional omissions, the override of internal control.

SANJAY RAJA JAIN & CO.

CHARTERED ACCOUNT ANTS

G-02, HANUMANT BHAVAN, 306 J.s.s, ROAD, THAKURDWAR, MUMBA! - 02 aoe

• en nace * obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the Purpose of expressing an opinion on the effectiveness of the company's interna!
• conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial results or, If such disclosures are inadequate, to Modify our opinion. Our conclusions are based on

* Evaluate the overall presentation, structure and content of the financial results, including the disclosures, and whether the financial results represent the underlying transactions and events in a manner that achieves fair presentation We communicate with those charged with governance regarding, among other matters, the planned Scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that Wwe identify during our audit. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

Other Matters

i)

Our report is not Modified for this matter.