NSEReply to Clarification- Financial results1d ago · 17 Sept 2026, 11:16 am

Reply to Clarification- Financial results

Precot Limited · PRECOT

✦ AI SummaryResults

Precot Limited responded to a clarification request from the National Stock Exchange of India Ltd regarding its financial results for the quarter ended 30-Jun-2026. The company clarified discrepancies in EPS figures reported in XBRL and PDF, and explained identical figures in standalone and consolidated financial results due to the consolidation of a partnership entity.

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Earnings Impact5/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk2/10
Balance Sheet Risk1/10
Liquidity Impact8/10
Market Sentiment6/10

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Full Announcement

The Exchange had sought clarification from Precot Limited for the quarter ended 30-Jun-2026 with respect to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. On basis of above the Company was required to clarify the following: The response of the Company is enclosed.

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PRECOT_07092026160612_07092026SEClarification.pdf

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07th September 2026 The Manager - Listing Department National Stock Exchange of India Ltd ‘Exchange Plaza’, C 1, Block G Bandra – Kurla Complex, Bandra (E) Mumbai 400 051 Symbol: PRECOT Dear Sir/Madam, Sub: Clarification – Financial Results for the Quarter Ended 30th June 2026 With reference to your email dated 19th August 2026 seeking clarification on the financial results for the quarter ended 30th June 2026, we submit our response as under: 1. Discrepancy in EPS figures reported in XBRL vis-à-vis PDF The discrepancy in the EPS figures reported in the XBRL filing vis-à-vis the PDF financial results was an inadvertent error. The Company has rectified the same and revised XBRL has been submitted in this regard with correct EPS figures in line with the PDF financial results. 2. Identical figures reported in Standalone and Consolidated Financial Results The Company has consolidated the financial statements of a partnership entity in which Precot Limited holds 99.88% of the capital, in accordance with the applicable requirements of Ind AS. The said entity does not carry out any business or operational activity and primarily holds Land and Building. Accordingly, its consolidation has no impact on the Statement of Profit and Loss, resulting in identical figures in the Standalone and Consolidated Financial Results. The identical figures are therefore a consequence of the nature and financial position of the entity being consolidated and do not represent any error or deviation in the preparation of the financial results. We hereby confirm that we have always strived to ensure that corporate governance in true letter and spirit. Further we request you to kindly take the above clarification on record. Thanking you, For Precot Limited Achuth Menon M Company Secretary ACS Membership No. A63980