AI assistant
P.H. Capital Ltd. Audit Report / Information 2026
63152_rns_2026-04-23_bc26d2bd-8285-48a1-9264-a91a761d94c8.pdf
Audit Report / Information
Open in viewerOpens in your device viewer
Date: April 23, 2026
To, BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai: - 400001
Ref: Security code: - 500143 ISIN: - INE160F01013
Subject: Outcome of Board Meeting held on April 23, 2026
Dear Sir/Madam,
Pursuant to Regulations 30 & 33 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that the Board of Directors of the Company at its meeting held today i.e. April 23, 2026, inter‐alia, approved the audited financial results for the fourth quarter, second half year and financial year ended March 31, 2026 ("Audited Financial Results").
A copy each of the above Audited Financial Results and the audit report, as received from the Statutory Auditors, viz. M/s. S.P Jain & Associates, Chartered Accountants, is enclosed for your information and record.
The Board meeting commenced at 12:00 Noon and concluded at 1:00 P.M.
This intimation is also being made available on the Company's website at: www.phcapital.in.
We request you to take the above on record.
Thanking you,
Yours faithfully,
For P H CAPITAL LIMITED
RIKEEN PRADIP DALAL Digitally signed by RIKEEN PRADIP DALAL Date: 2026.04.23 13:12:24 +05'30'
Rikeen Dalal Chairman & Whole-time Director DIN: 01723446
Encl: a/a
P. H. 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
| [EXTRACT OF AUDITED FINANCIAL RESULTS FOR THE QUARTER | / YEAR ENDED ON 315T MARCH 2026 | T | T | T | ||
|---|---|---|---|---|---|---|
| T | T | TRs.n Lacs except per share data) | ||||
| St No. | Particulars | 'QUARTER ENDED31032026 31122025 | VEAR ENDED31.03.2025 31.03.2026 31.03.2025 | |||
| (Unaudited) _(Audited) (Unaudited) (Audited) (Audited) | 334638 11,0848 | |||||
| 2_ Net Profit / (Loss) for the period (before Tax, Exceplional7_[Total income from operations (Net) | 226561 | 218,98 | 16,550.80 | |||
| and/or Extraordinan | (152.10) | (165.28) | (866.34) | 458,08 | 1075.06 | |
| 3 | Net Profit/(Loss Tor the period after tax (after Extraordinary &Exceptional_Jitems) | (160.09) | (126.49) | (670.69) | 323.59 | 785.10 |
| 4 | [Total Comprehensive Income for the period (comprehensive profit for the | |||||
| period (after Tax and other comprehensive income after tax) | (149.62) | (126.49) | (670.69) | 33407 | 785.10 | |
| 5 | _[Paid up Equity Share Capital of Rs. 10/~ | —30001 | 30001 | 30001 | 30001 | 300.01 |
| ReservesN | B | 512090 | ||||
| £arnings Per Share not annualised (FV of s, 10/- sach] | ||||||
| asic & Diluted | 534) | (8.22) | (2235) | 1079 | 617 | |
| 8_ Earnings | Per Share (after extraordinary items) (of Rs 10/- each) | |||||
| sesic& Diluted | (5.34)] | (a.22)] | (22.36) | 1079 ] | 2617 | |
| Notes:1) The above is an Extract of the detailed format of Quaterly Unaudited Financial Results filed with the Stock Exchange under regulation 33 o the SEBI (Listing and Other Disciosure Requirments) Regulation, 2015. The fullformat o theQuarterly /Half Yearly Unaudited Financial Results are available on the Stock Exchange[Website. (www.bseindia.com).2) The above results were reveiwed byit Committee and approved by the Board of Directors at their meeting held on 23rd April 2026 |
Rikeen P. Dalal Date : 23/04/2026 DIN: 01723446 [Chairman & Whole Time Director
P. H. 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: [email protected]
| HALF YEAR ENDED31-Mar-26458.0422.22(15.94)(124.89)17.65357.07 | YEAR ENDED31-Mar-25Audited- |
|---|---|
| 1,079.0630.24(2.02)3246 | |
| 1,139.74 | |
| 5,419.85 | (2,669.49) |
| 0.00 | 406.14 |
| 162 | (2.14) |
| (358.56) | (1.28) |
| (17.90) | |
| 6.86 | - |
| (553.97) | (7.49)12.74 |
| (9.43) | 552.84 |
| (4.64) | |
| (0.97) | (1.56) |
| 4,839.94 | 0.48 |
| (301.49) | (570.02) |
| 4,538.45 | (213.12),(783.14) |
| (0.63) | (14.65), |
| 111.27 | - |
| (1,850.00) | - |
| 124.89 | 2.02 |
| (1,614.46) | (12.63) |
| (38.03) | (20.38) |
| (20.38) | 162 |
| (3.96) | (8.61) |
| (32.46) | |
| (6.77) | (7.50) |
| (67.33) | |
| (863.10) | |
| 1,034.02 | |
| 170.92 | |
| (17.65)(86.80)2,837.19170.923,008.11 |
PLACE : MUMBAI Rikeen P.Dalal 23-04-2026 Chairman & Whole Time Director
P. H. CAPITAL LTD.
Regd. Office : 5D, Kakad House, 5th Floor, 'A" Wing, Sir Vithaldas Thackersey Marg, Opp. Liberty Cinema, New Marine Lines, Mumbai - 400020. 022-2201 9473 / 022-2201 9417 = CIN : L74140MH1973PLC016436 'Email: [email protected] Tel.
AUGITED STATEWENT OF ASSETS AND LIABILITIES FOR THE VEAR ENDED 3TST WARGH, 2076 (Bs intacs) [ 31 Mar26 31-Mar-25 seNo | Panticulars | faes e 0 ASSETS T NON.CURRENT ASSETS {a) Propery, PantAnd Eauioment 10774 o) Right 10 Use Assols 428 | ) Othor nangbio Asscts 450 | vesimonts | 000 000 | (e) Other Non-Current Assets 162 |oal Non Current asscts S50 s I |cuRRent assTs | |7 @ inve 50999 501984 ; () Investments 186359 - (0 Trade Recavavies 000 (1) Cash And Cash Ecuvalons 3008 11 1102 () Bark Gaance Oier Than 1) Above 180 875 ) Loans ! (V) Otr Fnancat Assets 1750 (c)Current Tax Assls () . , {6) Oinor curent ssols 30025 2170 Total Gurront Assets —17 Gartat romac assers SariT g o |equiny avo LneLes | 1' i EQUITY | (5) ivor Ecuy 5510 5100 Total Equity —r s2091 i Junsumes A NON - CURRENT LIABILITIES (@ Financa Lilios 0 Borowinas i a3 () Loase Libitios : ! (5 Othr Fnan : ) Provson : : (6)Dotarod Tax Liabios (Not an 5203 Totai Non Current Labiiies EE1) 2087 B. CURRENT LIABILITES (@) Financal {1 Borrowings - 2038 (il Loasa Libitis : 3% 1 Trade Pavablos . - {alTotal Gulslanding Duos O1 Crodiors Wi Eneorprisos ) o (b1T0lal ulalanding Duos Of Crediors Ohor Than Micro Eneterpises And Small Enterprisos: a3 59463 () Other Financial Liabiktes 796 2415 | () iver Cutont Liabiies ot 500 (@) Prowson 215 311 () Curtent Tax Lo (Nt} 10228 183 Total Gurron Liabiies 11356 Tora TOTAL EQUITY & LIABILITIES N 587174 633975
| Place:Date: | Mumbai23-04-2026 | Rikeen P. DataChairman & Whole Time Director |
|---|---|---|
| For and on behalf of the Board of Directors | ||
| 6. 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 the thefinancial year. | ||
| 4. * Non - Current Investment held is Rs.200/- as on 31.03.2026 however due to roundup off in lacs the same appears at Rs NIL.5. The Figures of the Provious Year have been regrouped / recast wherever necessary. | ||
| 3. In line with the provisions of Ind AS 108- "Operating Segments" the Company is engaged in "Trading in Shares & Securities" which constitute single reportable business segment. The Company isoperating only in india and there is no other significant geographical segment. | ||
| 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 specifiedin section 133 of the Companies Act, 2013 as amended by the Companies (Indian Accounting Standards) (Amendment) Rule, 2016. | ||
| NOTES: | 1. The Standalone financial results for the Fourth Quarter ended March 31st, 2026 have been reviwed and for the year ended March 31, 2026 have been audited by statutory auditors of the company andreviewed by the audit committee and approved by the board of directors at its meeting held on 23rd April, 2026. |
Place Mumbai Date: 23.04.2026
P. H. 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: [email protected]
STATEMENT OF AUDITED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED ON 31ST MARCH 2026,
| PARTICULARS | QUARTER ENDED | YEAR ENDED | ||||
|---|---|---|---|---|---|---|
| 31.03.2026 | 31.12.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 | ||
| {Unaudited) | {Unaudited) (Unaudited) | (Audited) | (Audited) | |||
| [] | REVENUE FROM OPERATION | |||||
| Total revenue from Operations | 271599 | 155.44) | 334436 | 126764 | 18548.78] | |
| T | Other Income | 5362 | 5353 | 202 | 74084 | 203 |
| n | Otal Tncome ( T+11] | 2.269.61 | 71898 | 3.346.38 | 77,408.48 | 78,550.80 |
| v | EXPENDITURE | |||||
| (2) Purchases of stock-in-irade | 637 20 | 391102 | 5.199.00 | 19,714.76 | ||
| (5) Changes in inventories of finished goods, Work in Progress andStock in Trade | 175073 | 300.50 | 194.32 | 541985 | (2,669.49) | |
| () Employees benefits expenses | 23.98 | [EEH | 51.32] | 770 66 | 157 65 | |
| (0) Finance Cost | 0.03] | 101 | 283 | 17.66 | 32.48) | |
| () Depreciation and amortization expenses | 0.00] | 5.95] | 801 | 2227 | 30.29 | |
| () Other Administralive expenses | 4977 | 27.33) | 4522 | 121.07 | 165 82 | |
| Tolal Expenses | 2,461.71 | 384.25 | 321272 | 10,950.44 | 74774 | |
| V___[Profit (Loss) before excoptional llems_and Tax (V] | (152.10) | 1165.28) | (866.39) | 458,04 | 7079.06 | |
| VI | Exceptional ltems | - | - | = | - | = |
| VIl | [Profit Before Tax (VVI] | T152.10) | 1165.28) | 1866.39) | 45804 | 079.06 |
| VIl | Tax Expenses | |||||
| (@) Current Tax | 204.38 | (9.98) | (73.68) | 215.00 | 23952 | |
| (D) Deferred Tax | (236.05) | B3152) | (120.96) | (8253) | (145.22) | |
| T SHoM /{EXCEss) Provision in Eanler YearC | 10.33) | 271 | T1.00) | 3738 | 10.35) | |
| X | [Not Profit for the Period (VIT- Vi) | (160.09) | (126.49) | 1670.69) | 32359 | 785.10 |
| X__[Other Comprehensive Income ( OCT) | 5 | - | - | B | ||
| Ttems that will not be Reclassified subsequently to profit and Toss | 10.48 | - | 1048 | - | ||
| Tlems (hat will be Reclassilied subsequently 10 profit and 1958 | p | - | - | 3 | = | |
| Total Comprehensive Income for the period(IX +X) | (149.62) | (126.49) | 670.69) | 33407 | 785.10 | |
| Paid-up Equily Capital (Face Value of Rs 10/-Each ) | 30001 | 30001 | 30001 | 360,01 | 300.01 | |
| XT__ Reserve excluding revaluation reserve | 5120.90) | |||||
| XI__ Earnings per share (EPS) in Rs. | ||||||
| (notannualised ) | ||||||
| (@) Basic | (5.34) | (@.22) | (22.36) | 1079 | 7647 | |
| () Divted | (5.39) | @.22) | 122.36) | 1079 | 267 |
S. P. JAIN & ASSOCIATES
CHARTERED ACCOLINTANTS
602,6th Floor, "Orbit Plaza" New Prabhadcvi Road. Prabhadevi, Mumbai - 400 025 T el.: 243 1 620 | I 02, 242 I 8 I 29. 24320931 Fax :24218130 Emai I : [email protected]
Independent Auditor's Report On Audit of Annual Financial Results and Review of Quarterly Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listtng Obltgations and Dlsclosure Requirements) Regulations, 2015
To
Board of Directors of P H CAPITAL LIMITED Mumbai.
Oplnion and Concluslon
We have (a) audited the Financial Results for the year ended March 31, 2026 and (b) reviewed the Financial Results for the quarter ended March 31, 2026 (refer 'Other Matters' section below), which were subject to limited review by us, both included in the accompanying "Statement of Financial Results for the Quarter and Year Ended March 31, 2026 of P H CAPITAL LIMITED ("the company"), ("the statement") being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations").
(a) Oplnton on Annual Flnancial Results
In our opinion and to the best of our information and according to the explanations given to us, the Financial Results for the year ended March 31,2026:
- i.) Is presented in accordance with the requirements of Regulation 33 and of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended; and
- ii.) Gives a true and fair view in conformity with the recognition and measurement principles laid down in the Indian Accounting Standards and other accounting principles generally accepted in India of the net profit and total comprehensive income and other financial information of the Company for the year then ended.
(b) Conclusion on Unaudited (Reviewed) Financial Results for the quarter ended March 31,2026
With respect to the Financial Results for the quarter ended March 31,2026, based on our review conducted as stated in paragraph (b) of Auditor's Responsibilities section below nothing has come to our attention that causes us to believe that the Financial Results for the quarter ended March 31,2026, prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be 4i material misstatement. , or that it contains any
S. P. JAIN & ASSOCIATES CHARTERED ACCOTJNTANTS
602,6rh Floor, "Orbit Plaza" New Prabhadevi Road. Prabhadevi, Mumbai - 400 025 T el.: 243 1 620 I I 02, 242 I 8 129. 24320931 Fax:24218130 Email : spjainassociates@gmai l.com
Basis of Opinlon
We conducted our audit in accordance with the Standards on Auditing (SAs) specified under Section 143(10) of the Companies Act, 2013 (the Act). Ourlesponslbilities under those Standards are further described in the Auditor's Responsibiilties for the Audit of the Financial Results section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institule of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial results under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believl that the audit evidence we have obtained is sufficient and appropriate to provide a basis of opinion.
Management's Responslbtlitles for the Financlal Results
This Statement which includes the Financial Results is the responsibility of the Company's Board of Directors and has been approved by them for the issuance. The Financial Results for the year ended March 31, 2026 has been compiled from the related audited financial statements. This responsibility includes the preparation and presentation of the Financial Results for ttre quartei and year ended Mlrch 31, 2026 that give a true and fair view of the net profit/(loss) and other comprehensive income/ (loss) and other linancial information in accordance with the recofnition and measurement principles laid down in the Indian Accounting Standards prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and thodesign, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Financial Results that give a true and fair view and is free from material misstatement, whether due to fraud or error.
In preparing the financial results, the Board of Directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
The Board of Directors are reporting process. also responsible for overseeing the Company s financial
S. P. JAIN & ASSOCIATES
CHARTERED ACCOUNTANTS
602,6fr Floor, "Orbit Plaza" New Prabhadevi Road, Prabhadevi. Munrbai - 400 025 Tel.: 243 16201 102. 24218129. 24320931 Far :24218110 Email : [email protected]
Auditor's Responsibilitles
(af Audit of the Flnanclal Results for the year ended March SL,2026
Our objectives are to obtain reasonable assurance about whether the financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or elTor and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial results.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional scepticism throughout the audit. We also:
- o Identify and assess the risks of material misstatement of the financial results, whether due to fraud or elTor, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, the override of internal control.
- o 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 internal control.
- Evaluate the appropriateness of accounting policies used and reasonableness of accounting estimates and related disclosures made by Board of Directors. the the
- Conclude on the appropriateness of the Board of Directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the linancial results or, If such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.
- 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
- Obtain sufficient appropriate audit evidence regarding the Annual Financial Results of the Company to express an opinion on al Financial Results.
S. P. JAIN & ASSOCIATES CHARTERED ACCOUNTANTS
602,6th Floor, "Orbit Plaza" New Prabhadevi Road. Prabhadevi, Mumbai - 400 025 T el.: 243 I 620 I I 02, 242 18 129, 24320931 Fax:24218130 Email : [email protected]
Materiality is the magnitude of misstatements in the Annual Financial Results that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the Annual Financial Results may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the Annual Financial Results.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit lindings, including any significant deficiencies in internal control that we 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.
(b) Review of the Financlal Results for the quarter ended March gL,2026
We conducted our review of the Financial Results for the quarter ended March 3I, 2026 in accordance with the Standard on Review Engagements ("SRE") 24lO'Review of Interim Financial Information Performed by the Independent Auditor of the Entity', issued by the ICAI. A review of interim financial information consists of making inquiries, primarily of the Company's personnel responsible for linancial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with SAs specified under section 143(10) of the Act 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.
Other Matters
i) Attention is drawn to the fact that the figures for the quarter ended 31 March 2026 and the corresponding quarter ended in the previous year as reported in these annual financial results are the balancing figures between audited figures in respect of full financial year and the year-to-date figures up to the end of the third quarter of the relevant financial year, which were subjected to a limited review, as required under the Listing Regulations.
Our report is not modified for this matter.
For S. P. JAIN & ASSOCIATES, CHARTERED ACCOUNTANTS Firm Reg. No. 103969W
YM-^_
Place; Mumbai , rf,pu, K. JAIN (PARTNER) Date: /3f \lZozc Membership No. 108521 t.JDr r'l - 26 lo8s2l MY trzQerc$
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
Date: April 23,2026
To,
BSE Limited Phiroze Jeejeebhoy Tower, Dalal Street, Mumbai - 400 001
Dear Sir/Madam,
Ref: Secur y Code No. 500143 ISIN: INE160F01013
Sub: Declaration pursuant to Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
Pursuant to Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we would like to inform you that M/s. S.P Jain & Associates, Statutory Auditors of the Company have expressed their unmodified opinion in respect of financial results for the fourth quarter, second half year and financial year ended March 31, 2026.
Please take the same on your record.
Yours faithfully,
For P H CAPITAL LIMITED
RIKEEN PRADIP DALAL
Digitally signed by RIKEEN PRADIP DALAL Date: 2026.04.23 13:13:29 +05'30'
Rikeen Dalal Chairman & Whole-time Director DIN: 01723446