General information about company | ||
| Scrip code* | 538647 | |
| NSE Symbol* | NOTLISTED | |
| MSEI Symbol* | NOTLISTED | |
| ISIN* | INE729C01020 | |
| Name of company | PURSHOTTAM INVESTOFIN LIMITED | |
| Type of company | Main Board | |
| Class of security | Equity | |
| Date of start of financial year | 01-04-2025 | |
| Date of end of financial year | 31-03-2026 | |
| Date of board meeting when results were approved | 30-01-2026 | |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 21-01-2026 | |
| Description of presentation currency | INR | |
| Level of rounding | Lakhs | |
| Reporting Type | Quarterly | |
| Reporting Quarter | Third quarter | |
| Nature of report standalone or consolidated | Standalone | |
| Whether results are audited or unaudited for the quarter ended | Unaudited | |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Unaudited | |
| Segment Reporting | Single segment | |
| Description of single segment | Single Segment | |
| Start date and time of board meeting | 30-01-2026 15:30 | |
| End date and time of board meeting | 30-01-2026 16:25 | |
| Whether cash flow statement is applicable on company | ||
| Type of cash flow statement | ||
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable | |
| Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? | No | |
| No. of times funds raised during the quarter | ||
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No | NA |
Financial Results – NBFC | ||||
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | ||
| Date of start of reporting period | 01-10-2025 | 01-04-2025 | ||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | ||
| Whether results are audited or unaudited | Unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Standalone | Standalone | ||
| Part I | Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column. | |||
| 1 | Income | |||
| Revenue from operations | ||||
| (i) | Interest Income | 138.47 | 532.81 | |
| (ii) | Dividend Income | 0.14 | 0.18 | |
| (iii) | Rental Income | 0 | 0 | |
| (iv) | Fees and commission Income | 0 | 0 | |
| (v) | Net gain on fair value changes | 272.52 | 114.9 | |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0 | 0 | |
| (vii) | Sale of products (including Excise Duty) | 0 | 0 | |
| (viii) | Sale of services | 0 | 0 | |
| (ix) | Other revenue from operations | |||
| Total other revenue from operations | ||||
| Total Revenue From Operations | 411.13 | 647.89 | ||
| Other income | 0 | 2.78 | ||
| Total income | 411.13 | 650.67 | ||
| 2 | Expenses | |||
| Cost of materials consumed | 0 | 0 | ||
| Purchases of stock-in-trade | 0 | 0 | ||
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0 | 0 | ||
| Employee benefit expense | 19.07 | 61.55 | ||
| Finance costs | 28.85 | 145.77 | ||
| Depreciation, depletion and amortisation expense | 37.55 | 115.2 | ||
| Fees and commission expense | 0 | 0 | ||
| Net loss on fair value changes | 0 | 0 | ||
| Net loss on derecognition of financial instruments under amortised cost category | 0 | 0 | ||
| Impairment on financial instruments | -7.27 | 22.55 | ||
| (f) | Other expenses | |||
| 1 | OTHER | 24.41 | 77.01 | |
| Total other expenses | 24.41 | 77.01 | ||
| Total expenses | 102.61 | 422.08 | ||
| 3 | Total profit before exceptional items and tax | 308.52 | 228.59 | |
| 4 | Exceptional items | 0 | 0 | |
| 5 | Total profit before tax | 308.52 | 228.59 | |
| 6 | Tax expense | |||
| 7 | Current tax | 69.84 | 78.38 | |
| 8 | Deferred tax | -2.7 | -18.92 | |
| 9 | Total tax expenses | 67.14 | 59.46 | |
| 10 | Net Profit Loss for the period from continuing operations | 241.38 | 169.13 | |
| 11 | Profit (loss) from discontinued operations before tax | 0 | 0 | |
| 12 | Tax expense of discontinued operations | 0 | 0 | |
| 13 | Net profit (loss) from discontinued operation after tax | 0 | 0 | |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0 | 0 | |
| 15 | Total profit (loss) for period | 241.38 | 169.13 | |
| 16 | Other comprehensive income net of taxes | 0 | 0 | |
| 17 | Total Comprehensive Income for the period | 241.38 | 169.13 | |
| 18 | Total profit or loss, attributable to | |||
| Profit or loss, attributable to owners of parent | ||||
| Total profit or loss, attributable to non-controlling interests | ||||
| 19 | Total Comprehensive income for the period attributable to | |||
| Comprehensive income for the period attributable to owners of parent | ||||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | ||||
| 20 | Details of equity share capital | |||
| Paid-up equity share capital | 742.33 | 742.33 | ||
| Face value of equity share capital | 10 | 10 | ||
| 21 | Reserves excluding revaluation reserve | |||
| 22 | Earnings per share | |||
| i | Earnings per equity share for continuing operations | |||
| Basic earnings per share from continuing operations | 3.25 | 2.28 | ||
| Diluted earnings per share from continuing operations | 3.25 | 2.28 | ||
| ii | Earnings per equity share for discontinued operations | |||
| Basic earnings per share from discontinued operations | 0 | 0 | ||
| Diluted earnings per share from discontinued operations | 0 | 0 | ||
| ii | Earnings per equity share (for continuing and discontinued operations) | |||
| Basic earnings per share | 3.25 | 2.28 | ||
| Diluted earnings per share | 3.25 | 2.28 | ||
| 23 | Debt equity ratio | Textual Information( 1) & | ||
| 24 | Debt service coverage ratio | Textual Information( 2) & | ||
| 25 | Interest service coverage ratio | Textual Information( 3) & | ||
| 26 | Disclosure of notes on financial results | Textual Information(4) | ||
Text Block | |
| Textual Information(4) | Notes to Statement of unaudited financial results for the quarter and nine months ended December 31, 2025: 1. The above financial results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards (referred to as 'Ind AS') prescribed under Section 133 of the Companies Act, 2013, read with the relevant rules issued thereafter ("Ind AS") and the other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the 'SEBI Listing Regulations'). Any application guidance/ clarifications/ directions issued by Reserve Bank of India ('RBI') or other regulators are implemented as and when they are issued/ applicable. 2. The above financial results were reviewed by the Audit Committee and then approved by the Board of Directors in their respective meeting held on January 30, 2026. The above results have been reviewed by the Statutory Auditor of the Company. The Statutory Auditors have expressed an unmodified opinion on the aforesaid results. These financial results are available on the BSE Limited website (www.bseindia.com) and on the Company's website (www.purshottaminvestofin.in). 3. Disclosures pursuant to Master Direction - Reserve Bank of India (Transfer of Loan Exposures) Directions, 2021 issued by the RBI vide their Notification RBl/ DOR/ 2021-22/86 Master Direction DOR.STR.REC.51/21.04.048/2021-22 dated September 24, 2021, as amended (the "Notification"). (a) Details of transfer through assignment in respect of loans not in default during the quarter and nine months ended December 31, 2025 Sno. Particulars Quarter ended December 31, 2025 Nine Months ended December 31, 2025 (i) Aggregate principal outstanding of Loans transferred through assignment (Rs in lakhs) 781.21 2188.89 (ii) Weighted average maturity of loans (In months) 12.00 12.00 (iii) Weighted average holding period of loans (In months) 7.26 5.70 (iv) Retention of beneficial economic interest (in %) 10% 10% (v) Coverage of tangible security coverage (in%) 0% 0% (vi) Rating-wise distribution of rated loans Non-Rated Non-Rated (b) The Company has not acquired loans not in default during the quarter and nine months ended December 31, 2025, under the said Notification. (c) The Company has not acquired/transferred any stressed loans during the quarter and nine months ended December 31, 2025, under the said Notification. 4. Based on the decisions related to allocation of resources to the segment and assess its performance, the Company has identified a single reportable segment in the context of Operating Segment as defined under Ind AS 108 - Operating Segments. 5. The Company does not have any subsidiary/associate/joint venture company(ies), as on December 31, 2025. 6. The Company has no exceptional items to report for the quarter and nine months ended December 31, 2025. 7. The Board of Directors of the Company (“Board”) in their meeting held on December 24, 2021, had approved the Scheme of Arrangement for Amalgamation (the “Scheme”) between Middle Path Trading Private Limited ("Transferor Company No. 1") and Shiraj Marketing Private Limited ("Transferor Company No. 2") and Purshottam Investofin Limited ("Transferee Company"), and their respective shareholders and creditors. The Hon’ble National Company Law Tribunal, Court IV, New Delhi Bench ("NCLT") has approved the Scheme vide its order dated January 01, 2025. The appointed date of the Scheme is April 01, 2024. The NCLT order effect had been considered for the year ended March 31, 2025 by transferring the carryings amount of all the assets and liabilities of the Transferor Company to the Transferee Company with effect from the Appointed date of April 1, 2024. Accordingly, the financial results for the quarter and nine months ended December 31, 2024 have been restated. 8. The figures for the third quarter in each of the financial year are the balancing figures in respect of the nine month ended and the year to date figures upto the end of the second quarter of the respective financial year. 9. The figures for the previous periods/year have been regrouped, and/or reclassifed wherever necessary to make them comparable to the current periods/year presentation. |
Other Comprehensive Income | |||
| Date of start of reporting period | 01-10-2025 | 01-04-2025 | |
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |
| Whether results are audited or unaudited | Unaudited | Unaudited | |
| Nature of report standalone or consolidated | Standalone | Standalone | |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| Total Amount of items that will not be reclassified to profit and loss | |||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | ||
| 3 | Amount of items that will be reclassified to profit and loss | ||
| Total Amount of items that will be reclassified to profit and loss | |||
| 4 | Income tax relating to items that will be reclassified to profit or loss | ||
| 5 | Total Other comprehensive income | ||