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

Feb 10, 2021

EH P. H. CAPITAL LTD.

Regd. Office : 5D, Kakad House, 5th Floor. `A' Wing, Sir Vithaldas Thackersey Marg, Opp. Liberty Cinema, New Marine Llnes, Mumbai - 400020. Tel. : 022-22019473 / 022-22019417 . CIN : L74140MH1973PLC016436 Email : phcapitalltd ©gmail.com

10th February, 2021

To, EifeLinrited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai -400 001

Dear Sir/Ma'am,

SECURITY CODE: 500143 ISIN ]NE160F01013

§]±b±OutcomeOfBoarddMeetingtNIursuanttoRefnilation30ofSeouritiesalndExchanEeBoardof India ILlstlnf! ObIAaattions and Disc]osLlre Reauirementsl. Reou]ations. 2015.

Pursuant to Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("Listing Regulatious| read with Schedule Ill 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 nine months ended December 31, 2020.

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 lain & Co. ITirm Registration No. 120132W), is enclosed for your information and record.

TThe Board meeting commenced at 12.00 noon and concluded at 12.45 p.in.

We request you to take the above on record.

T-ngyou,

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: phcapitalitd@gmail.com

	STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 31ST DECEMBER 2020.
							(Rs. in Lakhs)
	PARTICULARS QUARTER ENDED NINE MONTHS ENDED
		31.12.2020	30.09.2020	31.12.2019	31.12.2020	31.12.2019	YEAR ENDED 31.03.2020
		(Unaudited)	(Unaudited)	(Unaudited)	(Unaudited)	(Unaudited)	(Audited)
$\mathbf{1}$	REVENUE:
	(a) Income from operation	639.75	905.01	1729.51	2966.87	3880.99	5909.45
	(b) Other Income	0.00	0.00	0.00	0.00	5.53	0.00
	Total Revenue	639.75	905.01	1,729.51	2,966.87	3,886.52	5,909.45
Ш	EXPENDITURE:
	(a) Purchases of stock-in-trade	487.18	1019.85	1625.86	2,973.25	3720.67	5642.21
	(b) Changes in inventories of finished goods, Work in Progress
	and Stock in Trade	(139.72)	(649.16)	(75.09)	(1, 178.06)	(224.84)	444.65
	(c) Employees benefits expenses	10.39	9.91	10.68	30.90	31.40	42.22
	(d) Finance Cost (e) Depreciation and amortization expenses	2.37	2.78	5.18	8.49	27.84	34.31
	(f) Other Administrative expenses	0.85 8.64	0.84 7.60	0.55 8.84	2.51 20.68	1.60 36.04	3.10 44.40
	Total Expenses	369.71	391.82	1576.02	1857.79	3592.71	6210.89
Ш	Profit/ (Loss) before exceptional Items and Tax (I-II)	270.04	513.19	153.49	1109.08	293.81	(301.44)
IV	Exceptional Items
$\overline{\mathsf{v}}$	Profit Before Tax ( III- IV)	270.04	513.19	153.49	1109.08	293.81	(301.44)
$\overline{\mathsf{VI}}$	Tax Expenses:
	(a) Current Tax	45.07	89.22	40.68	185.13	68.45
	b) Deferred Tax	64.77	91.59	(6.83)	224.04	18.00	(77.71)
	(c) Short Provision in Eariler Year					$\sim$	43.42
VII	Net Profit for the Period (V-VI)	160.19	332.38	119.64	699.91	207.36	(267.15)
VIII	Other Comprehensive Income (OCI)	$\blacksquare$
	Items that will not be Reclassified subsequently to profit and
	loss	×,	٠	×
	Items that will be Reclassified subsequently to profit and loss
IX	Total Comprehensive Income for the period (VII + VIII)	160.19	332.38	119.64	699.91	207.36	(267.15)
$\overline{\mathsf{x}}$	Paid-up Equity Capital (Face Value of Rs.10/-Each)	300.01	300.01	300.01	300.01	300.01	300.01
XI	Reserve excluding revaluation reserve	0.00	0.00	0.00	0.00	0.00	0.00
XII	Earnings per share (EPS) in Rs.
	(not annualised)
	(a) Basic	5.34	11.08	3.99	23.33	6.91	(8.90)
	(b) Diluted	5.34	11.08	3.99	23.33	6.91	(8.90)
	Note:
1	The Standalone financial results for the Third Quarter ended December 31st, 2020 have been reviwed by statutory auditors of the company and reviewed by the audit
	committee and approved by the board of directors at its meeting held on 10th February, 2021.
	The financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting
$\overline{2}$	Standards) Rules, 2015 as specified in section 133 of the Companies Act, 2013 as amended by the Companies (Indian Accounting Standards) (Amendment) Rule,
	2016
	In line with the provisions of Ind AS 108- "Operating Segments" the Company is engaged in "Trading in Shares & Securities" which constitute single reportable
3
	business segment. The Company is operating only in india and there is no other significant geographical segment.
	The outbreak of Coronavirus (Covid-19) globally and in India is causing significant disturbance and slowdown of economic activity. The company has evaluated its
4
	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.
5	The Figures of the Previous Year / Previous Quarter have been regrouped / recast wherever necessary.
	For and on behalf of the Board of Director
	Mumbai		Rikeen P. Dalal
Place:

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: phcapitalltd@gmail.com

	EXTRACT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED ON 31ST DECEMBER 2020.
						Rs. In Lacs except per share data)
	Particulars		QUARTER ENDED		HALF YEAR ENDED		YEAR ENDED
Sr. No.		31.12.2020	30.09.2020	31.12.2019	31.12.2020	31.12.2019	31.03.2020
		(Unaudited)	(Unaudited)	(Unaudited)	(Unaudited)	(Unaudited)	(Audited)
	Total income from operations (Net)	639.75	905.01	1,729.51	2,966.87	3,886.52	5,909.45
	Net Profit / (Loss) for the period (before Tax, Exceptional and/or Extraordinary items)	270.04	513.19	153.49	1,109.08	293.81	(301.44)
	Net Profit / (Loss) for the period after tax (after Extraordinary & Exceptional items)	160.19	332.38	119.64	699.91	207.36	(267.15)
	Total Comprehensive Income for the period (comprehensive profit for the period (after Tax
	and other comprehensive income after tax)	160.19	332.38	119.64	699.91	207.36	(267.15)
	Paid up Equity Share Capital of Rs. 10/-	300.01	300.01	300.01	300.01	300.01	300.01
6	Reserves
	Earnings Per Share not annualised (FV of Rs. 10/- each)
	Basic & Diluted	5.34	11.08	3.99	23.33	6.91	(8.90)
8	Earnings Per Share (after extraordinary items) (of RS.10/-each)
	Basic & Diluted	5.34	11.08	3.99	23.33	6.91	(8.90)

Notes:

1) The above is an Extract of the detailed format of Quaterly Unaudited 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 Unaudited Financial Results are available on the Stock Exchange Website. (www.bseindia.com)

2) The above results were reveiwed by the Audit Committee and approved by the Board of Directors at their

FOR P.H.CAPITAL LTD.

Rikeen P. Dalal DIN : 01723446 Director

eld on 10th Feb Date : 10,02.2021
Place : Mumbai

SANJAY RAJA JAIN & CO.

CHARTERED ACCOUNTANTS

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

Limited Review Report On Quarterly Standalone 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

• We have reviewed the accompanying statement of unaudited financial results 1. ('the statement') of P H CAPITAL LIMITED ('the Company') for the quarter and nine month ended 31^st December, 2020 pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended ("Listing Regulations").
• $\overline{2}$ . 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 compliance with Regulation 33 of Listing Regulations. Our Responsibility is to express a report on the statement based on our review.
• We conducted our review of the Statement in accordance with the Standard on 3. 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 believe 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: 5.

il AlAn

MUMBAL

ED AC

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 above matter.

For, SANJAY RAJA JAIN & CO. CHARTERED ACCOUNTANTS FRN - 120132W

SURJEET JAIN Partner M.No. 129531

UDIN: 21129531AAAABM5738

Place: Mumbai Date: 10/02/2021