Outcome of Board Meeting

(Subsidiary of Punjab National Bank) July 16, 2026 The Manager – Listing The Manager – Listing National Stock Exchange of India Ltd. BSE Limited Exchange Plaza Phiroze JeeJeebhoy Towers Bandra Kurla Complex Dalal Street Bandra (E), Mumbai -400051 Mumbai- 400 001 Scrip Code: PNBGILTS Scrip Code: 532366 Subject: Outcome of the Board Meeting held on July 16, 2026 Ref: Intimation pursuant to Regulation 30 read with Regulation 33 and Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘the Listing Regulations’) Dear Sir / Madam, It is hereby informed that the Board of Directors of PNB Gilts Limited (“the Company”) in its meeting held today i.e. July 16, 2026 commenced at 07:20 P.M. and concluded at 07:44 P.M. has, inter- alia, considered and approved the unaudited financial results (Standalone) of the company for the quarter ended June 30, 2026. Pursuant to Regulation 33 of the Listing Regulations, we enclose herewith a copy of such Unaudited Financial Results alongwith the Limited Review Report, issued by the Joint Statutory Auditors of the Company. The extract of results are also being published in newspapers as per the requirement of Listing Regulations and will be made available on the website of the Company i.e. www.pnbgilts.com. This is for your information and records. Thanking You. Yours truly, For PNB Gilts Ltd (Monika Kochar) Company Secretary & Compliance Officer Regd. Office : 5, Sansad Marg, New Delhi-110 001. Ph. : 23325759, 23325779 Website : www.pnbgilts.com E-mail : pnbgilts@pnbgilts.com CIN : L74899DL1996PLC077120 PNB GILTS LIMITED (CIN: L 74899DL1996PLC077120) Regd. Office: 5, Sansad Marg, New Delhi - 110001 Ph: 23325759, 23325779 Fax 23325751, 23325763 E-Mail: pnbgilts@pnbgilts.com Website: www.pnbgilts.com Statement of Unaudited Financial Results for the Quarter ended 30th June, 2026 (Rs in Lacs) . 3 months ended Year ended S.No. Particulars 30-06-2026 31-03-2026 30-06-2025 31-03-2026 (Reviewed) (Audited) (Reviewed (Audited) Revenue from ooerations (i) Interest income 43,345.06 42,166.59 40,385.25 1,68,903.34 (ii) Dividend income 1.74 157 3.71 18.35 (iii) Fees and commission income 285.99 242.81 268.63 954.47 Net gain on securities (Realised & 1,823.20 (Iv) Unrealised) 15,668.92 (I) Total revenue from onerations 45,455.99 42,410.97 56,326.51 1,69,876.16 {II) Other income 15.61 3.35 10.76 29.82 (Ill) Total income 11+11\ 45,471.60 42,414.32 56,337.27 1,69,905.98 Exnenses (i) Finance costs 33,076.20 31,579.41 32,433.93 1,31,245.54 (ii) Fees and commission expense 766.04 584.63 527.01 2,324.32 Net loss on securities (Realised & - (iii) Unrealised) 7,252.77 7,069.47 (iv) Emnlovee benefit exnenses 349.85 733.72 I, 146.28 2,612.02 Depreciation, amortization and 57. 16 (v) impainnent 101.19 55.42 277.38 (vi) Other expenses 403. 79 769.93 877.07 2,393.35 (IV) Total exoenses/lVl 34,653.04 41,021.65 35,039.71 1,45,922.08 Protit/(loss) before exceptional items and (V) tax 1111-IV\ 10,818.56 1,392.67 21,297.56 23,983.90 (VI) Exceptional items /Income)/ Expense (7.68 (23.55) (3.35 (175.84) (VII) Profit/(Jossl before tax IV-Vil 10,826.24 1,416.22 21,300.91 24,159.74 Tax exoense/(credit): (I) Current tax 3,895.58 1,8 I 8 00) 3,382.69 5,218.45 (2) Deferred tax (1,139.19 2,060.21 1,91 I. 15 904.90 13) Earlier year taxes 0.05 1125 16) (125. 16) (VIII) Total Tax exnenscs 2,756.44 117.05 5,293.84 5,998.19 Profit/ (Loss) for the period (VII-VIII) (IX) 8,069.80 1,299.17 16,007.07 18,161.55 (X) Other comnrehensive income A.(i) Items that will not be reclassified to profit or loss -Remeasurements of defined benefit olan (1.54) 40.56 (1.89) 101.72 (ii) Income tax relating to items that will not be reclassified to profit or loss 0.39 ( 10.21) 0.48 /25 60) Subtotal (A) (1.15) 30.35 11.41) 76.12 B (i) Items that will be reclassified (specify items and amounts) to profit or loss (ii) Income tax relating to items that will be reclassified to orofit or loss Subtotal /B) - Other comorehensive income /A+B) (1.15 30.35 (1.41 76.12 :tw? .r.- 4 6\LT .s< o -- . Q~ *. S AN5 S AO,A ? *I (f)· 'l1Je11; ~, a I~ ~ MA RG * ~ i?, . 1 ·, D E• L "'°" ~ I~ ~ ~ i Tt, "; 1. Total comprehensive income for the period (comprising profit/ (loss) and other comprehensive income for the period) (XI) (IX+X) 8,068.65 1,329.52 16,005.66 18,237.67 (XII) Eamines oer share * Basic (Rs.) 4.48 0.72 8.89 10.09 Diluted (Rs. l 4.48 0.72 8.89 10.09 *Earnings per share for three months ended are not ~nnualised. NOTES I. The above financial results of the Company have been prepared in accordance with Ind AS notified under the Companies (Indian Accounting Standards) rules, 2015 as amended by the Companies (Indian Accounting Standards), Second Amendment Rules, 2025, dated 13th August 2025 prescribed under Section 133 of the Companies Act, 2013 ('the Act') read with relevant rules issued thereunder and the other accounting principles generally accepted in India. Any application guidance/ clarifications/ directions issued by the RBI or other regulators are implemented as and when they are issued/ applicable. 2. These results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at its meeting held on July 16, 2026. 3. In compliance with Regulation 33 of the Securities and Exchange Board of India ('SEBI') (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended from time to time, limited review for the quarter ended 30th June, 2026 has been carried out by the joint statutory auditors of the Company, M/s. Raj Har Gopal & Co., Chartered Accountants and Mis. K. Venkatachalam Aiyer & Co., Chartered Accountants. The Financial results for the quarter ended 30th June, 2025 were reviewed by the Statutory auditors Mis. Batra Deepak & Associates, Chartered Accountants. 4. The financial results have been prepared as per the fonnat prescribed in Division lll of Schedule Ill of the Companies Act, 2013 vide Minist,y of Corporate Affair (MCA) Notification dated I Ith October, 2018 as amended from time to time. 5. The Company operates only in one Business Segment i.e. "Facilitating Trading in Securities and other related ancillary Services". Hence, the Company does not have separate repo1table segments as per Ind AS 108-"0perating Segments". 6. Taxation Laws (Amendment), Ordinance 2019, dated! Ith December, 2019 (come into force from 20th day of September 2019) provides an option to domestic companies to pay income tax at a concessional rate u/s l l5BAA (section 200 of Income Tax Act,2025). The Company has elected to apply the concessional tax rate since FY 20 I 9-20 and the taxes have been computed accordingly. 7. In compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regufations, 2015, the Company is required to submit to the Stock Exchange its financial results for the quarter ended 30th _June, 2026. 8. Figures of 1he previous period have been regrouped, wherever considered necessary in order to make them comparable with those of the cuJTent period. 9. The figures for the qua1ter ended 31st March, 2026 are the balancing figures between audited figures for year ended 31st March, 2026 and reviewed figure of the nine months ended 3 I st December, 2025. 10. As per RBI Master Direction for standalone Primary Dealers dated 28th November, 2025, the valuation of the securities portfolio shall be done on prices declared by FIMMDA using last 15 days market prices with a minimum trade quantum of Rs. 5 crore in a day. Further in absence of market trading in required volume in last 15 days, value of securities are calculated based on inputs received from FIMMDA related to tenure spread/ credit spread matrix over and above the G-sec par curve and accordingly it has been done. 11. As per lnd AS I 9 issued by the Institute of Chartered Accountants of India, the company has made provision for employee benefit comprising gratuity and leave encashment as per the actuarial valuation for the quart [Showing first 8,000 characters — download PDF for full document]