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		13-08-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		28-07-2025
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Quarterly
Reporting Quarter		First 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
Segment Reporting		Single segment
Description of single segment		NA
Start date and time of board meeting		13-08-2025 16:30
End date and time of board meeting		13-08-2025 17:40
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		01-04-2025	01-04-2025
Date of end of reporting period		30-06-2025	30-06-2025
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	210.06	210.06
(ii)	Dividend Income	0	0
(iii)	Rental Income	0	0
(iv)	Fees and commission Income	0	0
(v)	Net gain on fair value changes	115.32	115.32
(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	325.38	325.38
	Other income	2	2
	Total income	327.38	327.38
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	21.02	21.02
	Finance costs	58.94	58.94
	Depreciation, depletion and amortisation expense	39.29	39.29
	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	7.09	7.09
(f)	Other expenses
1	Other expenses	24.42	24.42
	Total other expenses	24.42	24.42
	Total expenses	150.76	150.76
3	Total profit before exceptional items and tax	176.62	176.62
4	Exceptional items	0	0
5	Total profit before tax	176.62	176.62
6	Tax expense
7	Current tax	50.97	50.97
8	Deferred tax	-6.51	-6.51
9	Total tax expenses	44.46	44.46
10	Net Profit Loss for the period from continuing operations	132.16	132.16
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	132.16	132.16
16	Other comprehensive income net of taxes	0	0
17	Total Comprehensive Income for the period	132.16	132.16
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	1.78	1.78
	Diluted earnings per share from continuing operations	1.78	1.78
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	1.78	1.78
	Diluted earnings per share	1.78	1.78
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 ended June 30, 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').

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 August 13, 2025. 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) The Company has not acquired/transferred any loans not in default through assignment during the quarter ended June 30, 2025, under the said Notification.
(b) The Company has not acquired/transferred any stressed loans during the year ended June 30, 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 June 30, 2025.

6 The Company has no exceptional items to report for the quarter ended June 30, 2025.

7 The figures of previous period have been regrouped, whereever necessary, to correspond with the figures of the current period. These regroupings/reclassification has no effect on the reported profit/loss.

8 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 ended June 30, 2024 have been restated.

9 The figures for the last quarter of the previous financial year are the balancing figures between audited figures in respect of the full financial year and the published year to date figures up to the end of the third quarter of the previous financial year which were subject to limited review.

Other Comprehensive Income
Date of start of reporting period		01-04-2025	01-04-2025
Date of end of reporting period		30-06-2025	30-06-2025
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

General information about company

Financial Results – NBFC

Text Block

Other Comprehensive Income