Panth Infinity Ltd

• Dematerialisation requests during the reporting period were processed and confirmed to depositories by the Registrar and Transfer Agent.
• Dematerialised securities have been listed on the stock exchanges where the earlier issued securities are listed.
• Physical certificates for dematerialisation were mutilated and cancelled after verification; the depository's name substituted as registered owner within prescribed timelines.

Panth Infinity Limited: Trading window closed for Designated Persons from October 1, 2026 until 48 hours after the announcement of the unaudited financial results for the period ended September 30, 2026

Management changes

• Appointment of Parmar Rajeshbhai as Non-Executive Independent Director (Additional) for five years, pending shareholder approval.
• Parmar Rajeshbhai is a Commerce graduate with M.Com and B.Com; accounts professional at Maitri Corporation.
• Parmar Rajeshbhai not debarred from holding director office.
• INED appointment expands board; subject to shareholder approval.
• Resignation of Malabhai Punjabhai Rabari as Non-Executive Independent Director effective Sep 26, 2026 due to pre-occupation.
• Rabari confirmed no other material reasons for resignation.
• Resignation of Ish Sadana as Company Secretary & Compliance Officer effective Sep 25, 2026.
• Ish Sadana resigned due to pre-occupation with other commitments.
• Board/Compliance impact: INED appointment to be ratified by shareholders.

AGM Details

• Date, time, mode: Aug 24, 2026 at 03:00 PM via VC/OAVM.
• Record date: Aug 17, 2026.
• Shareholders present: 0 in person; 31 via video conference.
• Total shareholders on record: 27,238.

Key Resolutions

• Resolution 1 (Ordinary): Adopt audited financial statements for year ended Mar 31, 2026.
• Resolution 2 (Ordinary): Appoint Sarang Shivaji Rao Chavan and Associates as statutory auditor.
• Resolution 3 (Ordinary): Reappoint Debu Sardar by rotation.
• Resolution 4 (Special): Change of name of the company.

Voting Results

• Resolution 1 passed; in-favour 99.9999% of votes.
• Resolution 2 passed; in-favour 99.9990%.
• Resolution 3 passed; in-favour 99.9990%.
• Resolution 4 passed; in-favour 99.9988%.

Director & Auditor Changes

• Director: Debu Sardar reappointed by rotation.
• Statutory auditor: M/s Sarang Shivaji Rao Chavan and Associates appointed.

Other Material Approvals

• Change of Name of the Company approved.

AGM Details

• AGM held August 24, 2026 at 03:00 p.m. via VC/OAVM; meeting concluded at 3:11 p.m.

Resolutions Put to Vote

• Ordinary resolution to adopt audited financial statements for year ended March 31, 2026.
• Ordinary resolution to appoint M/s Sarang Shivaji Rao Chavan and Associates as statutory auditor.
• Ordinary resolution for re-appointment of Debu Sardar, retiring by rotation.
• Special resolution to approve Change of Name of the Company.
• Special resolution to appoint Malabhai Punjabhai Rabari as Non-Executive Independent Director.

Voting Status

• Voting results to be disclosed in due course; no results available in filing.

Director Changes

• Malabhai Punjabhai Rabari appointed as Non-Executive Independent Director.

Auditor Appointments

• Statutory auditor appointed: M/s Sarang Shivaji Rao Chavan and Associates.

Independent Director Appointment

• Appointment of Mr. Malabhai Punjabhai Rabari as Non-Executive Independent Director (Additional) for five-year term from Aug 3, 2026
• Subject to shareholders' approval
• Profile: Commerce graduate with B.Com; governance and independent oversight experience
• Not debarred from holding office by SEBI or other authority
• Relationship with other directors: No relationships disclosed
• Board approved on Nomination and Remuneration Committee recommendation
• Adds to board as Independent Director; no stated committee changes

Financial Highlights (Standalone)

• Revenue from operations: Rs 19,097.05 Lakh; up from Rs 2,997.38 Lakh.
• Profit after tax: Rs 905.26 Lakh; up from Rs 137.81 Lakh.
• Profit before tax: Rs 1,209.74 Lakh; up from Rs 196.13 Lakh.
• Tax: current Rs 304.49 Lakh; deferred Rs 0.01 Lakh.
• Earnings per share: Basic Rs 1.64; Diluted Rs 1.64.
• Dividend: no dividend declared for 2025-26.
• Cash flow from operations: net cash used Rs 5,238.78 Lakh.
• Authorized capital Rs 11,100 Lakh; paid-up Rs 5,515.88 Lakh; 55,158,758 shares.
• Gearing ratio: 0.52x; Net debt Rs 7,464.34 Lakh; Equity Rs 9,888.58 Lakh.

Consolidated Highlights

• Consolidated revenue from operations: Rs 28,209.19 Lakh.
• Consolidated profit after tax: Rs 3,907.26 Lakh.
• Consolidated EPS: Basic/Diluted Rs 7.08.
• Total consolidated comprehensive income: Rs 3,907.26 Lakh.

Capital Structure & Liquidity

• Non-current borrowings: Rs 7,494.90 Lakh.
• Current borrowings: Nil.
• Net debt: Rs 7,464.34 Lakh.
• Shareholders’ equity: Rs 9,888.58 Lakh.
• Gearing (standalone): 0.52x; Cash & cash equivalents: Rs 30.56 Lakh.

Governance & Board

• Board size six; three independent directors.
• MD Rahilahmed Jafarbhai Shaikh appointed December 6, 2025.
• Akash Prakash Patil redesignated to Non-Executive Non-Independent on Feb 5, 2026.
• Board meetings held: 20 in the year.
• Independent Directors evaluation conducted March 25, 2026.
• Committees: Audit, Stakeholders Relationship, Nomination & Remuneration.
• Familiarization programs and independence declarations in place.

Audit & Compliance

• Statutory Auditor: Sarang Shivajirao Chavan and Associates.
• Secretarial Auditor: SCS & Co. LLP.
• Standalone audit: no qualifications; Secretarial audit flagged non-compliances.
• Non-compliances include delays in adverts and filings; Large Corporate disclosure outstanding.
• Whistle Blower mechanism in place; RPTs at arm’s length.
• RPT policy accessible on company website.

MD&A & Industry Outlook

• Global jewelry market grew in 2025; APAC leads.
• India remains a top jewelry exporter and producer.
• Opportunities: organized retail, digital channels, lab-grown, customization.
• Threats: rising labor costs, sustainability demands, competition, digital disruption.
• Outlook: cautious optimism; focus on procurement efficiency.

Subsidiaries & Group

• Subsidiary: AL Subh Enterprise FZ-LLC.
• No material subsidiary; consolidation includes AL Subh.
• Non-current investments: Rs 72.17 Lakh in other equity.
• Trade receivables: Rs 1,818.40 Lakh; Inventories: Rs 7,062.15 Lakh.

Shareholder Information & AGM

• 33rd AGM: August 24, 2026 via VC/OAVM.
• Dividend for 2025-26: none.
• Listed on BSE; Script 539143.
• Dematerialisation: NSDL 13.58%, CDSL 83.83%, Physical 2.59%.
• GDRs/ADRs: none outstanding.
• Investor contact: panthcompliance@gmail.com; website panthinfinityltd.com.

AGM details

• The 33rd AGM will be held on August 24, 2026 at 3:00 PM via VC/OAVM.
• Remote e-voting window from Aug 21 to Aug 23, 2026; cut-off date August 17, 2026.

Ordinary business

• Adopt audited standalone financial statements for the year ended March 31, 2026.
• Appoint Sarang Shivaji Rao Chavan & Associates as statutory auditors for five years.
• Re-appoint Debu Sardar as Director by rotation.

Special business

• Change the company name from Panth Infinity Limited to Panth Infracon Limited, subject to approvals.
• Amend MOA and AOA to reflect the new name.

Financial results approved

• Board approved unaudited standalone and consolidated results for quarter ended 30 June 2026.
• Limited Review report from statutory auditors accompanies the results.
• Standalone results: total income ₹0.00; net loss ₹5.79 lakh; EPS ₹0.00.
• Consolidated results: total income ₹5,930.00 lakh; PAT ₹1,401.46 lakh; EPS ₹2.54.

Subsidiary acquisition

• Acquired subsidiary Al Subh Enterprise FZ-LLC, 100% ownership.

AGM and governance actions

• AGM fixed for 24 August 2026 via video-conferencing.
• Director Report with annexures and AGM notice approved.
• Scrutinizer for e-voting appointed: M/s SCS and Co LLP.

Regulatory and notes

• Audit Committee recommended and Board approved results.
• Statutory Auditors carried out Limited Review for SEBI LODR compliance.
• Results prepared per Ind AS 34 interim reporting.

Registered office address change

• Previous registered office: 107, Sudershan Office Complex, Navrangpura, Ashram Road, Ahmedabad 380009, Gujarat.
• New registered office: S-12, 2nd Floor, Vikram Chambers, Ashram Road, Ahmedabad 380009, Gujarat.
• Effective date of change: 28 July 2026.
• Change within same city of Ahmedabad, Gujarat.
• Board approval for relocation obtained.