P.H. Capital Ltd. — Interim / Quarterly Report 2021

Nov 9, 2021

Cat) 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 : pheapitalltd @ gmail.com

Date: November 9, 2021

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

Dear Sir,

Security Code: 500143

Sub: Outcome of Board Meeting held on November 9, 2021 under regulation 30 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements), Regulations, 2015

Pursuant to Regulations 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("Listing Regulations") read with Schedule III to the Listing Regulations, we wish to inform you that the Board of Directors of the Company at its meeting held today has, inter alia, considered and approved the Unaudited Financial Results for the quarter and half year ended September 30, 2021.

A copy each of the above Unaudited Financial Results and the Limited Review Report, as received from the Statutory Auditors, viz; M/s. Sanjay Raja Jain & Co., is enclosed for your information and record.

Further, the Board of Directors has also approved, subject to the approval of the shareholders by way of postal ballot/general meeting, the alteration of main objects clause of the Company to include the objects of carrying on the business as a stock broker/clearing member registered with Securities and Exchange Board of India.

The Board meeting commenced at 2.00 p.m. and concluded at 4.00 p.m.

We request you to take the above on record.

Thanking you,

For PH CAPITAL LI¥#

Rikeen Director Dalal DIN: 01723446

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

b
Purchases of
) Changes in inventories of finished goods, Work in Progress
in						(1,293.
benefits	F					43.04
						13.
loss
Items that will be Reclassified subsequently to profit and loss
+
10/-
reserve

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: L741 40MH1973PLC016436 Email : phcapitalitd @ gmail.com

	THE	(RS. in Lacs)
i) Non
li) Deferred Tax
assetsnon
'otal Non current assots
otherassets
Assets
tax Assetsd
'otal current assets
EQUITY AND LIABILITIES
NON CURRENT
a ) Financial Liabilities
Lease
the Auditand2. The financial results of the Company have been prepared in accordance with	and	the Board of	at its		on	09/1	1		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 & Securities" which constitute single
Thebusiness	is	in india and there is no other
4.*-		Rs.200/- as on 30.09.2021 & 31.03.2021, however due to				lacs the same		at
5. The Figures of the Previous Year have been regrouped / recast wherever necessary.
6. The outbreak of	and in India is
and slowdown of economic activity. The company hasevaluated 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 theseresults and the Board will continue to
monitor the

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 : L74140MH1973PLC016436Email : phcapitalltd @ gmail.com
UNAUDITED STATEMENT OF CASH FLOWS FOR THE HALF YEAR ENDED 30TH SEPTEMBER, 2021.		(Rs. in Lakhs)
PARTICULARS	HALF YEAR ENDED30-Sep-21	HALF YEAR ENDED30-Sep-20
	Unaudited	Unaudited
A, CASH FLOW FROM OPERATING ACTIVITIES:NET PROFIT BEFORE TAX	2,158.95	839.07
ADJUSTMENTS FOR:
DEPRECIATION	1.76	1.67
FINANCE EXPENSESINTEREST RECEIVED	37.66	6,12(0.00)
OPERATING PROFIT BEFORE WORKING CAPITALCHANGES	2,198.37	846.85
ADJUSTMENTS FOR WORKING CAPITAL CHANGES
INVENTORIES	(2,966.76)	(1,038.34)
OTHER CURRENT FINANCIAL ASSETSOTHER CURRENT ASSETS	-(2.91)	-(1.75)
OTHER NON CURRENT ASSETS	0.04	(0.10)
OTHER FINANCIAL ASSETS	0.20	197.92
OTHER FINANCIAL LIABILITIESTRADE PAYABLES	1.45	3.85
OTHER CURRENT LIABILITIES	722.721.02	124.76(0.36)
LEASE LIABILITIES	-	(0.42)
SHORT TERM PROVISIONS	(0.94)	(1.89)
NET WORKING CAPITAL CHANGES	(46.80)	130.52
LESS : CURRENT TAXESNET CASH GENERATED FROM OPERATIONS	(106.34)(153.14)	130.52
B. CASH FLOW FROM INVESTING ACTIVITIES:
PURCHASE OF FIXED ASSETS	(0.52)	(0.74)
INTEREST RECEIVEDNET CASH USED IN INVESTING ACTIVITIES	-(0.52)	(0.00)(0.74)
C. CASH FLOW FROM FINANCING ACTIVITIES:
LONG TERM BORROWINGS (NET OF REPAYMENTS)	-	(0.34)
SHORT TERM BORROWINGS(NET OF REPAYMENTS)	195.96	(121.47)
FINANCE EXPENSESNET CASH FROM FINANCING ACTIVITIES	(37.66)158.30	(6.12)(127.93)
NET INCREASE IN CASH AND CASH EQUIVALENTS	4.64	1.86——————_j
OPENING BALANCE OF CASH AND CASH EQUIVALENTS	48.72	11,99
CLOSING BALANCE OF CASH AND CASH EQUIVALENTS	53.36	13.85
PLACE : MUMBAI09-11-2021	RikeenP, DalalDirector

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

	H.P.Regd. Office : 5D, Kakad House, 5th Floor, 'A' Wing,Opp. Liberty Cinema, New Marine Lines, Mumbai - 400020.	CAPITAL LTD.
	Tal. : 022-2201 9473 / 022-2201 9417 « CIN : L74140MH1973PLC016436©mail -	nhcapitalltd	@ gmail.com	Sir Vithaldas Thackersey Marg,
	Regd. Office ; 5D Kakad House, 5th Floor, A Wing, New Marine Lines, Opp. Liberty Cinema, Mumbai - 400 020 .	.H, CAPITAL LIMITED
	:		Tel , 022 -2201	wax:2201 2105		per share
	te:					4,823.28 1,573.95029.63
Comprehensive income for the period (	income after tax-		015.80306.61			63
Diluted	not annualised (FV of Rs,		30.83	11.08	44.89
Earnings PerNotes:		1	30.53	11.38	44.59
	1) The above 1s an Extract of the aetailed forma: of Quaterly / Half Yearly Unaudited financial results filed with the Stock Exchange under regulation 33 of the SEBI (Listing and Cther Disriosure Requirments}Regulation, 2015. The fui tormat of the Cwarter / Half vear ended Unaudited Financial Results are available on the Stock Exchange Website. (www.dceindla.com}
2) The abeve resu'ts were reveiwed Ly	and approved by the Board of Directors at their meeting held on Sti: Noverrber, 2021.
FOR P,
DIN : 0172344€	"ayCy-"	Date : 09.11.2021Place : Mumbai
Director

FOR P, "ay Cy Date : 09.11.2021 DIN : 0172344€ -" Place : Mumbai Director

SANJAY RAJA JAIN & CO.

CHARTERED ACCOUNTANTS

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

Limited Review Report On Quarterly Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure - Requirements) Regulations, 2015

To Board of Directors of P H CAPITAL LIMITED

• l. We have reviewed the accompanying statement of unaudited financial results (the statement') of P H CAPITAL LIMITED ('the Company) for the quarter ended 30th September, 2021 pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended (" Listing Regulations').
• 1. This Statement, which is the responsibility of the Company's management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34,( Ind AS 34) "Interim Financial Reporting" prescribed under section 133 of the Companies Act, 2013 as amended, read with relevant rules issued there under and other accounting principles generally accepted in India, and in comphance with Regulation 33 of Listing Regulations. Our Responsibility is to express a report on the statement based on our review.
• 1. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. 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 is limited primarily to inquiries of Company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion.
• 1. Based on our Review conducted as above, nothing has come to our attention that causes us to belicve that the accompanying statement, prepared in accordance with the recognition and measurement principles laid down in applicable Indian Accounting Standards ('Ind AS') specified under section 133 of the Companies ACT, 2013 as amended, read with relevant rules issued thereunder and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of the Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement.

We draw attention to the following matter in the Notes to Financial Results:

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 business operations and based on its review and current indicators of future economic conditions, there is no significant impact on its financial results. Our conclusion is not modified in respect of abeve matter.

For, SANJAY RAJA JAIN & CO. CHARTERED ACCOUNTANTS__ FRN - 120132W s"x8 s Ala >

ne Wi nage , 'A "Sc muear ) = * AE

SURJEET JAIN Partner M.No, 129531

UDIN : 212A SSIAAAA EV 3260 Place : Mumbai Date : 09/11/2021